This excerpt taken from the BG 10-K filed Mar 2, 2009.
(b) Debiting for Distributions. A Participants Account shall be debited with any amount distributed to a Participant or his Beneficiary.
(c) Unforseeable Emergency. Except as provided in this Section 4(c), a Participant shall have no rights under the Plan to make withdrawals from an Account for any reason. The Committee may make a partial or total distribution of the amounts credited to a Participants Account upon the Participants request and demonstration of an Unforeseeable Emergency. The circumstances that will constitute an Unforeseeable Emergency in any particular case shall be determined by the Committee, subject to Section 409A Compliance. If a Participant demonstrates that an Unforeseeable Emergency has occurred, the Company shall first cancel the Participants Deferral Election for the balance of the Plan Year in which the Participant demonstrates that an Unforeseeable Emergency has occurred, and the Participant shall not be allowed to make a new Deferral Election until the Deferral Election period for the following Plan Year. If the Participant demonstrates, and the Committee shall determine, that a cancellation of the Participants Deferral Election for the balance of the Plan Year will not alleviate or remedy the Participants Unforeseeable Emergency, then, in addition to the cancellation of the Participants Deferral Election, the Committee may authorize a distribution from the Participants Account in the amount deemed necessary by the Committee, subject to Section 409A Compliance, to alleviate or remedy the Participants Unforeseeable Emergency; provided, however, that the amount of the distribution shall not exceed the amount needed to satisfy the emergency plus taxes reasonably anticipated as a result of the distribution. Distributions shall not be allowed to the extent that the hardship may be relieved through reimbursement or compensation by insurance or otherwise, or by liquidation of the Participants assets (to the extent such liquidation would not itself cause a severe financial hardship.