Section 27-220-VII-7.1 - WHEN BENEFITS ARE PAYABLEa. A Participant Deferral Account may not be paid to a Participant (or, if applicable, the Beneficiary) until one of the following events has occurred: (i) upon the Participant's Severance from Employment or death;(ii) an Unforeseeable Emergency, within the meaning of and subject to Section 7.11;(iii) the election of a voluntary in-service distribution within the meaning of and subject to Section 7.12;(iv) the election of a small account distribution within the meaning of and subject to Section 7.13;(v) the election of a qualified birth or adoption distribution within the meaning of and subject to Section 7.14; or(vi) the election of a coronavirus-related distribution within the meaning of and subject to Section 7.15;b. A Participant 457 Rollover Account shall be paid to a Participant in accordance with sub-section (a) above.c. A Participant Non-457 Rollover Account that is separately accounted for under the Plan may be distributed at any time, pursuant to the Participant's request.27 Miss. Code. R. 220-VII-7.1