The Plan allows you to withdraw certain amounts from your accounts while you are still actively employed by the Company. IRS and Plan rules specify which of your accounts are eligible for withdrawal while you are employed and under what circumstances.

These withdrawals may result in taxable income and/or tax penalties to you. For more information on income tax consequences, see the section entitled "How Benefits Are Taxed." You may wish to consult a professional tax adviser before withdrawing amounts from your Plan accounts.

Amounts are withdrawn pro-rata across all your investment options. The amounts withdrawn may be in cash. In some instances, amounts invested in the Citigroup Common Stock Fund may be paid out in cash or Company Stock. Installment payments are not available for withdrawals while you are employed.

There are 14 types of withdrawals available through the Plan while you are still employed by the Company:

See the details of each distribution type below. You can obtain available amounts for any of these withdrawals online or by telephone. See "How to Contact the Plan."

In no event may a participant who is or has been employed as an employee in an expatriate classification in the United Kingdom be granted a withdrawal for any amounts attributable to contributions based on compensation earned while employed in the United Kingdom before April 5, 2002.