The plan must provide that an employee may at any time give notice to the company of the employee’s withdrawal from a partnership share agreement.

The plan must provide that, unless a later date is specified in the notice, a notice of withdrawal takes effect 30 days after it is received by the company.

The plan must provide that, where an employee withdraws from a partnership share agreement, any partnership share money held on behalf of the employee is to be paid over to the employee as soon as practicable.

In this paragraph “notice” means notice in writing.