----

----

----

|   | Name: General Communication, Inc. |
|--------|-----------------------------------|

|   | Name: GCI 401(k) Plan |
|--------|-----------------------|

|   | (1)[X]Generally same as Plan Year. The Limitation Year is the same as the Plan Year except where the Plan Year is a short year in which event the Limitation Year is always a 12 month period, unless the short Plan Year (and short Limitation Year) result from a Plan amendment. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[   ]Restated Plan. The Plan's restated Effective Date is:                         . The Plan's original Effective Date was:                         . |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[X]Restatement of surviving and merging plans. The Plan restates two (or more) plans (Complete (1) and (2). Choose (3) as applicable): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)This (surviving) Plan. The Plan's restated Effective Date is:   January 1, 2010  . The Plan's original Effective Date was:   January 1, 1987  . |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (2)Merging plan. The   United Utilities, Inc. 401(k) and Profit Sharing   Plan was or will be merged into this surviving Plan as of:   January 4, 2010  . The merging plan's restated Effective Date is:   January 4, 2010  . The merging plan's original Effective Date was:   January 1, 1981  . |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | [See the Note under Election 4(c)(1) if this document is the merging plan's EGTRRA restatement.] |
|--------|--------------------------------------------------------------------------------------------------|

|   | (3)[   ]Additional merging plans. The following additional plans were or will be merged into this surviving Plan (Complete a. and b. as applicable): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Name of merging plan |   | Merger date                                                                                                                                      |   | RestatedEffective Date                                                                                                                           |   | OriginalEffective Date                                                                                                                           |
|----------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|
| a.              |   |                          |   |                          |   |                          |
| b.              |   |                          |   |                          |   |                          |

|   | (d)[   ]Special Effective Date for Elective Deferral provisions: |
|--------|---------------------------------------------------------------------------------|

|   | (a)[   ]A discretionary Trustee. See Section 8.02(A). |
|--------|----------------------------------------------------------------------|

|   | (b)[   ]A nondiscretionary (directed) Trustee or Custodian. See Section 8.02(B). |
|--------|-------------------------------------------------------------------------------------------------|

|   | (c)[   ]A Trustee under the Prudential Trust Company Trust Agreement, a separate trust agreement the Trustee has executed and that the IRS has approved for use with this Plan. Under this Election 5(c): (i) the Trustee is not executing the Adoption Agreement; and (ii) Article VIII of the basic plan document and any other basic plan document provisions which affect the Trustee do not apply, except as indicated otherwise in the separate trust agreement. See Section 8.11(C). |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)[X]A Trustee under thePrudential Bank & Trust Company, FSB Trust Agreement, a separate trust agreement the Trustee has executed and that the IRS has approved for use with this Plan. Under this Election 5(d): (i) the Trustee is not executing the Adoption Agreement; and (ii) Article VIII of the basic plan document and any other basic plan document provisions which affect the Trustee do not apply, except as indicated otherwise in the separate trust agreement. See Section 8.11(C). |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e)[   ]A Trustee under thePre-Approved Trust Agreement, a separate trust agreement the Trustee has executed and that the IRS has approved for use with this Plan. Under this Election 5(e): (i) the Trustee is not executing the Adoption Agreement; and (ii) Article VIII of the basic plan document and any other basic plan document provisions which affect the Trustee do not apply, except as indicated otherwise in the separate trust agreement. See Section 8.11(C). |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f)[   ]Permitted Trust amendments apply. Under Section 8.11 the Employer in Appendix C has made certain permitted amendments to the Trust. Such amendments do not constitute a separate trust under Election 5(c), 5(d), or 5(e). |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[X]Roth Deferrals. See Section 3.02(E) and Elections 20, 21, and 23. [Note: The Employer may not limit Elective Deferrals to Roth Deferrals only.] |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[X]Matching. See Sections 1.34 and 3.03 and Elections 24-26. [Note: The Employer may make an Operational QMAC without electing 6(c). See Section 3.03(C)(2).] |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)[   ]Nonelective. See Sections 1.37 and 3.04 and Elections 27-29. [Note: The Employer may make an Operational QNEC without electing 6(d). See Section 3.04(C)(2).] |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e)[   ]Safe Harbor/Additional Matching. The Plan is (or pursuant to a delayed election, may be) a safe harbor 401(k) Plan. The Employer will make (or under a delayed election, may make) Safe Harbor Contributions as it elects in Election 30. The Employer may or may not make Additional Matching Contributions as it elects in Election 30. See Election 26 as to matching Catch-Up Deferrals. See Section 3.05. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f)[   ]Employee (after-tax). See Section 3.09 and Election 35. |
|--------|--------------------------------------------------------------------------------|

----

|   | (g)[   ]SIMPLE 401(k). The Plan is a SIMPLE 401(k) Plan. See Section 3.10. The Employer operationally will elect for each Plan Year to make a SIMPLE Matching Contribution or a SIMPLE Nonelective Contribution as described in Section 3.10(E). The Employer must notify Participants of the Employer's SIMPLE contribution election and of the Participants' deferral election rights and limitations within a reasonable period of time before the 60th day prior to the beginning of the Plan Year. [Note: The Employer electing 6(g) may not elect any other Contribution Types except under Elections 6(a), 6(b), and 6(h).] |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (h)[   ]Designated IRA. See Section 3.12 and Election 36. |
|--------|--------------------------------------------------------------------------|

|   | (i)[   ]None (frozen plan). The Plan is/was frozen effective as of:  . See Sections 3.01(J) and 11.04. |
|--------|----------------------------------------------------------------------------------------------------------------------------|

----

|   | (b)[X]Describe:the permanent inability to perform satisfactorily the usual duties of employment with the Employer, as determined by a physician selected by the Committee, which results in termination. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)[   ]No Excluded Employees. All Employees are Eligible Employees as to all Contribution Types. |
|--------|------------------------------------------------------------------------------------------------------------------|

|   | (b)[X]Exclusions. The following Employees are Excluded Employees (either as to all Contribution Types or to the designated Contribution Type) (Choose one or more of (1) through (7) as applicable): |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (7)[   ]Describeexclusion category and/or Contribution Type: (e.g., Exclude Division B Employees OR Exclude salaried Employees from Discretionary Matching Contributions.) |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)[   ]DescribeCompensation by Contribution Type or by Participant group: |
|--------|-------------------------------------------------------------------------------------------|

|   | (b)[   ]Describe Pre-Entry Compensation by Contribution Type or by Participant group: |
|--------|------------------------------------------------------------------------------------------------------|

----

|   | (5)[   ]Bonus.[   ]OR[   ][   ][   ] |
|--------|-----------------------------------------------------------------------------------------------------------------|

|   | (6)[   ]Commission.[   ]OR[   ][   ][   ] |
|--------|----------------------------------------------------------------------------------------------------------------------|

|   | (7)[   ]Overtime.[   ]OR[   ][   ][   ] |
|--------|--------------------------------------------------------------------------------------------------------------------|

|   | (9)[   ]Describe Compensation exclusion(s): |
|--------|------------------------------------------------------------|

| [Note: Under Election 11(b)(9), the Employer may: (i) describe Compensation from the elections available under Elections 11(b)(1) through (8), or a combination thereof as to a Participant group (e.g., No exclusions as to Division A Employees and exclude bonus as to Division B Employees); (ii) define the Contribution Type column headings in a manner which differs from the "all-inclusive" description in the Note immediately preceding Election 11(b)(1) (e.g.,Elective Deferrals means §125 cafeteria deferrals only OR No exclusions as to Safe Harbor Contributions and exclude bonus as to Nonelective Contributions); and/or (iii) describe another exclusion (e.g., Exclude shift differential pay).] |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (e)[   ]Describe method: |
|--------|-----------------------------------------|

|   | (b)[X]Applies. The Plan credits the specified service with the following designated Predecessor Employers as Service for the Employer for the purposes indicated (Choose (1) and (2) as applicable. Complete (3). Choose (4) if applicable): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | [Note: Any elective Service crediting under this Election 13 must be nondiscriminatory.] |
|--------|------------------------------------------------------------------------------------------|

|   | (1)[X]All purposes. Credit Service for all purposes with Predecessor Employer(s): United Utilities, Inc. and Alaska Wireless Communications, LLC(insert as many names as needed). |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| a. | Employer:   |   | [   ] | [   ] | [   ] |
|----|-----------------------|--------|----------------------|----------------------|----------------------|
| b. | Employer:   |   | [   ] | [   ] | [   ] |
| c. | Employer:   |   | [   ] | [   ] | [   ] |

|   | a.[X]All. All Service under Election(s) 13(b)   (1)  , regardless of when rendered. |
|--------|---------------------------------------------------------------------------------------------------------|

|   | b.[   ]Service after. All Service under Election(s) 13(b)            , which is or was rendered after:                                   (specify date). |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c.[   ]Service before. All Service under Election(s) 13(b)            , which is or was rendered before:                                   (specifydate). |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (a)[   ]No conditions. No eligibility conditions as to all Contribution Types. Entry is on the Employment Commencement Date (if that date is also an Entry Date), or if later, upon the next following Plan Entry Date. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[X]Conditions. The following eligibility conditions (either as to all Contribution Types or as to the designated Contribution Type) (Choose one or more of (1) through (8) as applicable): |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (8)[   ]Describe eligibility conditions: |
|--------|---------------------------------------------------------|

|   | (a)[X]No exceptions. Apply to all Employees. |
|--------|----------------------------------------------|

|   | (b)[   ]Waiver of eligibility conditions for certain Employees. For all Contribution Types, apply solely to an Eligible Employee employed or reemployed by the Employer after                         (specify date). If the Eligible Employee was employed or reemployed by the Employer by the specified date, the Employee will become a Participant on the latest of: (i) the Effective Date; (ii) the restated Effective Date; (iii) the Employee's Employment Commencement Date or Re-Employment Commencement Date; or (iv) on the date the Employee attains age            (not exceeding age 21). |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[   ]Describe special eligibility Effective Date(s): |
|--------|------------------------------------------------------------------------|

|   | (a)[X]Year of Service. An Employee must complete   1,000   Hour(s) of Service during the relevant Eligibility Computation Period to receive credit for one Year of Service under Article II. [Note: The number may not exceed 1,000. If left blank, the requirement is 1,000 Hours of Service. Under Elections 14(b)(6) and (b)(7) and under Election 14(b)(8) if it incorporates Elections 14(b)(6) or (7), the number is 1,000 and the Employer should not supply any other number in the blank.] |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[X]Subsequent Eligibility Computation Periods. After the Initial Eligibility Computation Period described in Section 2.02(C)(2), the Plan measures Subsequent Eligibility Computation Periods as (Choose one of (1), (2), or (3)): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Plan Year. The Plan Year, beginning with the Plan Year which includes the first anniversary of the Employee's Employment Commencement Date. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[X]Anniversary Year. The Anniversary Year, beginning with the Employee's second Anniversary Year. |
|--------|------------------------------------------------------------------------------------------------------|

|   | (3)[   ]Split. The Plan Year as described in Election 16(b)(1) as to:                                   (describe Contribution Type(s)) and the Anniversary Year as described in Election 16(b)(2) as to:                                   (describe Contribution Type(s)). |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[   ]Describe:  (e.g., Anniversary Year as to Division A and Plan Year as to Division B.) |
|--------|-----------------------------------------------------------------------------------------------------------------------|

----

|   | (f)[   ]Describe Entry Date(s): |
|--------|------------------------------------------------|

|   | (f)[   ]Describe retroactive/prospective entry relative to Entry Date: |
|--------|---------------------------------------------------------------------------------------|

----

|   | (b)[X]Additional Plan limit(s).(Choose (1) and (2) as applicable. Complete (3) if (1) or (2) is chosen): |
|--------|----------------------------------------------------------------------------------------------------------|

|   | (1)[X]Maximum deferral amount. A Participant's Elective Deferrals may not exceed:   12% of compensation for HCEs; 50% of compensation for NHCEs.  (specify dollar amount or percentage of Compensation). |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Minimum deferral amount. A Participant's Elective Deferrals may not be less than:                                             (specify dollar amount or percentage of Compensation). |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)Application of limitations. The Election 20(b)(1) and (2) limitations apply based on Elective Deferral Compensation described in Elections 9 – 11. If the Employer elects Plan Year/Participation Compensation under column (1) and in Election 10 elects Participating Compensation, in the Plan Years commencing after an Employee becomes a Participant, apply the elected minimum or maximum limitations to the Plan Year. Apply the elected limitation based on such Compensation during the designated time period and only to HCEs as elected below. (Choose a. or choose b. and c. as applicable. Under each of a., b. or c. choose one of (1) or (2). Choose (3) if applicable): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[   ]Describe Elective Deferral limitation(s): |
|--------|------------------------------------------------------------------|

|   | (a)[X]Do not apply. |
|--------|---------------------|

|   | (b)[   ]Apply. The Automatic Deferral Effective Date is:                         (specify date). (Complete (1), (2), and (3). Choose (4) as applicable): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)Automatic Deferral Amount. The Employer, as to each Participant affected, will withhold as the Automatic Deferral Amount,            % from the Participant's Compensation each payroll period unless the Participant makes a Contrary Election. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)Participants affected. The Automatic Deferral applies to (Choose one of a., b., c., or d.): |
|--------|------------------------------------------------------------------------------------------------|

|   | a.[   ]All Participants. All Participants, regardless of any prior Salary Reduction Agreement, unless and until they make a Contrary Election after the Automatic Deferral Effective Date. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]Election of at least Automatic Deferral amount. All Participants, except those who have in effect a Salary Reduction Agreement on the Automatic Deferral Effective Date provided that the Elective Deferral amount under the Agreement is at least equal to the Automatic Deferral Amount. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | c.[   ]No existing Salary Reduction Agreement. All Participants, except those who have in effect a Salary Reduction Agreement on the Automatic Deferral Effective Date regardless of the Elective Deferral amount under the Agreement. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d.[   ]New Participants. Each Employee whose Entry Date is on or following the Automatic Deferral Effective Date. |
|--------|----------------------------------------------------------------------------------------------------------------------------------|

|   | (3)Scheduled increases. The Automatic Deferral Amount will or will not increase (as a percentage of Compensation) in Plan Years following the Plan Year containing the Automatic Deferral Effective Date (or, if later, the Plan Year in which the Automatic Deferral first applies to a Participant) as follows (Choose one of a., b., or c.): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]No scheduled increase. The Automatic Deferral Amount applies in all Plan Years. |
|--------|-------------------------------------------------------------------------------------------------------|

|   | b.[   ]Scheduled increase. The Automatic Deferral Amount will increase as follows: |
|--------|---------------------------------------------------------------------------------------------------|

|   | c.[   ]Other scheduled increase. The Automatic Deferral Amount will increase as follows: |
|--------|---------------------------------------------------------------------------------------------------------|

|   | (4)[   ]Describe Automatic Deferral: |
|--------|-----------------------------------------------------|

|   | (a)[X]Do not apply. |
|--------|---------------------|

|   | (b)[   ]Apply. For each Plan Year for which the Employer makes a designated CODA contribution under Section 3.02(C), a Participant may elect to receive directly in cash not more than the following portion (or, if less, the Elective Deferral Limit) of his/her proportionate share of that CODA contribution (Choose one of (1) or (2)): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)[X]Permitted. May make Catch-Up Deferrals to the Plan. |
|--------|-----------------------------------------------------------|

|   | (b)[   ]Not Permitted. May not make Catch-Up Deferrals to the Plan. |
|--------|------------------------------------------------------------------------------------|

----

|                                                                                                                                                        |   | (1)MatchRate/Amt[$/% of Elective Deferrals] |   |          | (2)Limit on Deferrals Matched[$/% of Compensation] |   | (3)Limit on Match Amount[$/% of Compensation] |          | (4)Apply limit(s) per Plan Year ["true-up"]                        |   |   | (5)Apply limit(s) per payroll period [no "true-up"] |   |   | (6)Apply limit(s) per designated time period [no "true-up"] |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------|--------|---------------|----------------------------------------------------|--------|-----------------------------------------------|---------------|--------------------------------------------------------------------|--------|--------|----------------------------------------------------------|--------|--------|-------------------------------------------------------------|--------|
| (a)[X] Discretionary – see Section 1.34(B) (The Employer may, but is not required to complete (a)(1)-(6). See the "Note" following Election 24.) |   |                                        | 100    | %   |                                               |   | 10                                            | %   |             |   |   | [                                                        | ]      |   |                                                        | [X     | ] |   |   | [ | ]             |

| (b)[   ] Fixed – uniform rate/amount |                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                   |             | [   ]                                               | [   ] | [   ]            |
|----------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------|--------------------------------------------------------------------|----------------------|----------------------------------------------------------------------------------------|
| (c)[   ] Fixed – tiered              | ElectiveDeferral %           %           %           %           % | MatchingRate           %           %           %           % |             |             | [   ] | [   ]                                                                   | [   ]            |

| (d)[   ] Fixed – Years of Service | Yearsof Service                                             | MatchingRate           %           %           %           % |             |             | [   ] | [   ] | [   ]            |
|-------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------|--------------------------------------------------------------------|----------------------|----------------------|----------------------------------------------------------------------------------------|

| (e)[   ] Fixed – multiple formulas | Formula 1:                       |             |             | [   ] | [   ] | [   ]            |
|--------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------|--------------------------------------------------------------------|----------------------|----------------------|----------------------------------------------------------------------------------------|
|                                                         | Formula 2:                       |             |             | [   ] | [   ] | [   ]            |
|                                                         | Formula 3:                       |             |             | [   ] | [   ] | [   ]            |

|   | (f)[X]Related and Participating Employers. If any Related and Participating Employers contribute Matching Contributions to the Plan, the following apply (Complete (1) and (2)): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)Matching formula. The matching formula for the Participating Employer(s) (Choose one of a. or b.): |
|--------|-------------------------------------------------------------------------------------------------------|

|   | a.[X]All the same. Is (are) the same as for the Signatory Employer under this Election 24. |
|--------|--------------------------------------------------------------------------------------------|

|   | b.[   ]At least one different. Is (are) as follows:  . |
|--------|----------------------------------------------------------------------------|

|   | (2)Allocation sharing. The Plan Administrator will allocate the Matching Contributions made by the Signatory Employer and by any Participating Employer (Choose one of a. or b.): |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[X]Employer by Employer. Only to the Participants directly employed by the contributing Employer. |
|--------|-----------------------------------------------------------------------------------------------------|

|   | b.[   ]Across Employer lines. To all Participants regardless of which Employer directly employs them and regardless of whether their direct Employer made Matching Contributions for the Plan Year. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (g)[   ]Describe:  (e.g., A Discretionary Matching Contribution applies to Division A Participants. A Fixed Matching Contribution equal to 50% of Elective Deferrals not exceeding 6% of Plan Year Compensation applies to Division B Participants.) |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)[X]Not applicable. There are no Plan-Designated QMACs. |
|--------|-----------------------------------------------------------|

|   | (b)[   ]Applies. There are Plan-Designated QMACs to which the following provisions apply (Complete (1) and (2)): |
|--------|---------------------------------------------------------------------------------------------------------------------------------|

|   | (1)Matching Contributions affected. The following Matching Contributions (as allocated to the designated allocation group under Election 25(b)(2)) are Plan-Designated QMACs (Choose one of a. or b.): |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]All. All Matching Contributions. |
|--------|--------------------------------------------------------|

|   | b.[   ]Designated. Only the following Matching Contributions under Election 24: . |
|--------|--------------------------------------------------------------------------------------------------|

|   | (2)Allocation Group. Subject to Section 3.06, allocate the Plan-Designated QMAC (Choose one of a. or b.): |
|--------|-----------------------------------------------------------------------------------------------------------|

|   | a.[   ]NHCEs only. Only to NHCEs who make Elective Deferrals subject to the Plan-Designated QMAC. |
|--------|------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]All Participants. To all Participants who make Elective Deferrals subject to the Plan-Designated QMAC. |
|--------|------------------------------------------------------------------------------------------------------------------------------|

|   | (a)[   ]Match. Will apply to the Catch-Up Deferral (Choose one of (1) or (2)): |
|--------|-----------------------------------------------------------------------------------------------|

|   | (1)[   ]All. All Matching Contributions. |
|--------|---------------------------------------------------------|

|   | (2)[   ]Designated. The following Matching Contributions in Election 24:  . |
|--------|-------------------------------------------------------------------------------------------------|

|   | (b)[X]No Match. Will not match any Catch-Up Deferrals. |
|--------|--------------------------------------------------------|

|   | (a)[   ]Discretionary. An amount the Employer in its sole discretion may determine. |
|--------|----------------------------------------------------------------------------------------------------|

|   | (b)[   ]Fixed.(Choose one or more of (1), (2), and (3) as applicable): |
|--------|---------------------------------------------------------------------------------------|

|   | (1)[   ]Uniform %.           % of each Participant's Compensation, per                         (e.g., Plan Year, month). |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Fixed dollar amount. $           , per                         (e.g., Plan Year, month, HOS, per Participant per month). |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)[   ]Describe:  (specify time period, e.g., per Plan Year quarter. If not specified, the time period is the Plan Year). |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (c)[   ]Prevailing Wage Contribution. The Prevailing Wage Contribution amount(s) specified for the Plan Year or other applicable period in the Employer's Prevailing Wage Contract(s). The Employer will make a Prevailing Wage Contribution only to Participants covered by the Contract and only as to Compensation paid under the Contract. If the Participant accrues an allocation of Employer Contributions (including forfeitures) under the Plan or any other Employer plan in addition to the Prevailing Wage Contribution, the Plan Administrator will (Choose one of (1) or (2)): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]No offset. Not reduce the Participant's Employer Contribution allocation by the amount of the Prevailing Wage Contribution. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Offset. Reduce the Participant's Employer Contribution allocation by the amount of the Prevailing Wage Contribution. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)[   ]Related and Participating Employers. If any Related and Participating Employers contribute Nonelective Contributions to the Plan, the contribution formula(s) (Choose one of (1) or (2)): |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]All the same. Is (are) the same as for the Signatory Employer under this Election 27. |
|--------|--------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]At least one different. Is (are) as follows:  . |
|--------|-----------------------------------------------------------------------------|

|   | (e)[   ]Describe: |
|--------|----------------------------------|

|   | (a)[   ]Pro rata. As a uniform percentage of Participant Compensation. |
|--------|---------------------------------------------------------------------------------------|

|   | (b)[   ]Permitted disparity. In accordance with the permitted disparity allocation provisions of Section 3.04(B)(2), under which the following permitted disparity formula and definition of "Excess Compensation" apply (Complete (1) and (2)): |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)Formula(Choose one of a. or b.): |
|--------|-------------------------------------|

|   | a.[   ]Two-tiered. |
|--------|-----------------------------------|

|   | b.[   ]Four-tiered. |
|--------|------------------------------------|

|   | (2)Excess Compensation. For purposes of Section 3.04(B)(2), "Excess Compensation" means Compensation in excess of (Choose one of a. or b.): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Percentage amount.           % (not exceeding 100%) of the taxable wage base in effect on the first day of the Plan Year, rounded to the next highest $           (not exceeding the taxable wage base). |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]Dollar amount. The following amount: $           (not exceeding the taxable wage base in effect on the first day of the Plan Year). |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[   ]Incorporation of contribution formula. The Plan Administrator will allocate any Fixed Nonelective Contribution under Elections 27(b), 27(d) or 27(e), or any Prevailing Wage Contribution under Election 27(c), in accordance with the contribution formula the Employer adopts under those Elections. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)[   ]Classifications of Participants. In accordance with the classifications allocation provisions of Section 3.04(B)(3). The classifications are (Choose one of (1), (2), or (3)): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Each in own classification. Each Participant constitutes a separate classification. |
|--------|------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]NHCEs/HCEs. Nonhighly Compensated Employee/Participants and Highly Compensated Employee/Participants. |
|--------|------------------------------------------------------------------------------------------------------------------------------|

|   | (3)[   ]Describe the classifications: |
|--------|------------------------------------------------------|

----

|   | (e)[   ]Age-based. In accordance with the age-based allocation provisions of Section 3.04(B)(5). The Plan Administrator will use the Actuarial Factors based on the following assumptions (Complete both (1) and (2)): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]UP-1984. See Appendix D. |
|--------|------------------------------------------------|

|   | b.[   ]Alternative:                                            (Specify 1983 GAM, 1983 IAM, 1971 GAM or 1971 IAM and attach applicable tables using such mortality table and the specified interest rate as replacement Appendix D.) |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f)[   ]Uniform points. In accordance with the uniform points allocation provisions of Section 3.04(B)(6). Under the uniform points allocation formula, a Participant receives (Choose one or both of (1) and (2). Choose (3) if applicable): |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Years of Service.                         point(s) for each Year of Service. The maximum number of Years of Service counted for points is                         . |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Eligibility. Years of Service for eligibility in Election 16. |
|--------|-------------------------------------------------------------------------------------|

|   | b.[   ]Vesting. Years of Service for vesting in Elections 42 and 43. |
|--------|-------------------------------------------------------------------------------------|

|   | (2)[   ]Age.                         point(s) for each year of age attained during the Plan Year. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)[   ]Compensation.                         point(s) for each $            (not to exceed $200) increment of Plan Year Compensation. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (g)[   ]Related and Participating Employers. If any Related and Participating Employers contribute Nonelective Contributions to the Plan, the Plan Administrator will allocate the Nonelective Contributions made by the Participating Employer(s) under Election 27(d) (Complete (1) and (2)): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)Allocation Method.(Choose one of a. or b.): |
|--------|------------------------------------------------|

|   | a.[   ]All the same. Using the same allocation method as applies to the Signatory Employer under this Election 28. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]At least one different. Under the following allocation method(s):  . |
|--------|-------------------------------------------------------------------------------------------------|

|   | (2)Allocation sharing. The Plan Administrator will allocate the Nonelective Contributions made by the Signatory Employer and by any Participating Employer (Choose one of a. or b.): |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Employer by Employer. Only to the Participants directly employed by the contributing Employer. |
|--------|----------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]Across Employer lines. To all Participants regardless of which Employer directly employs them and regardless of whether their direct Employer made Nonelective Contributions for the Plan Year. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (h)[   ]Describe:  (e.g., Pro rata as to Division A Participants and Permitted Disparity (two-tiered at 100% of the SSTWB) as to Division B Participants.) |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (a)[   ]Not applicable. There are no Plan-Designated QNECs. |
|--------|----------------------------------------------------------------------------|

|   | (b)[   ]Applies. There are Plan-Designated QNECs to which the following provisions apply (Complete (1), (2), and (3)): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)Nonelective Contributions affected. The following Nonelective Contributions (as allocated to the designated allocation group under Election 29(b)(2)) are Plan-Designated QNECs (Choose one of a. or b.): |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]All. All Nonelective Contributions. |
|--------|-----------------------------------------------------------|

|   | b.[   ]Designated. Only the following Nonelective Contributions under Election 27:  . |
|--------|-----------------------------------------------------------------------------------------------------------|

|   | (2)Allocation Group. Subject to Section 3.06, allocate the Plan-Designated QNEC (Choose one of a. or b.): |
|--------|-----------------------------------------------------------------------------------------------------------|

|   | a.[   ]NHCEs only. Only to NHCEs under the method elected in Election 29(b)(3). |
|--------|------------------------------------------------------------------------------------------------|

|   | b.[   ]All Participants. To all Participants under the method elected in Election 29(b)(3). |
|--------|------------------------------------------------------------------------------------------------------------|

|   | (3)Allocation Method. The Plan Administrator will allocate a Plan-Designated QNEC using the following method (Choose one of a., b., c., or d.): |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Pro rata. |
|--------|---------------------------------|

|   | b.[   ]Flat dollar. |
|--------|------------------------------------|

|   | c.[   ]Reverse. See Section 3.04(C)(3). |
|--------|--------------------------------------------------------|

|   | d.[   ]Describe: |
|--------|---------------------------------|

|   | (a)[   ]Safe Harbor Nonelective Contribution. The Safe Harbor Nonelective Contribution equals            % of a Participant's Compensation [Note: The amount in the blank must be at least 3%. The Safe Harbor Nonelective Contribution applies toward (offsets) most other Employer Nonelective Contributions. See Section 3.05(E)(11).] |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[   ]Safe Harbor Nonelective Contribution/delayed year-by-year election (maybe andsupplemental notices). In connection with the Employer's provision of the maybe notice under Section 3.05(I)(1), the Employer elects into safe harbor status by giving the supplemental notice and by making this Election 30(b) to provide for a Safe Harbor Nonelective Contribution equal to            % (specify amount at least equal to 3%) of a Participant's Compensation. This Election 30(b) and safe harbor status applies for the Plan Year ending:                                             (specify Plan Year end), which is the Plan Year to which the Employer's maybe and supplemental notices apply. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (c)[   ]Basic Matching Contribution. A Matching Contribution equal to 100% of each Participant's Elective Deferrals not exceeding 3% of the Participant's Compensation, plus 50% of each Participant's Elective Deferrals in excess of 3% but not in excess of 5% of the Participant's Compensation. See Sections 1.34(E) and 3.05(E)(4). (Complete (1)): |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)Time period. For purposes of this Election 30(c), "Compensation" and "Elective Deferrals" mean Compensation and Elective Deferrals for:                                             . [Note: The Employer must complete the blank line with the applicable time period for computing the Basic Match, such as "each payroll period," "each calendar month," "each Plan Year quarter" or "the Plan Year."] |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)[   ]Enhanced Matching Contribution. See Sections 1.34(F) and 3.05(E)(5). (Choose one of (1) or (2) and complete (3) for any election): |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Uniform percentage. A Matching Contribution equal to            % of each Participant's Elective Deferrals but not as to Elective Deferrals exceeding            % of the Participant's Compensation. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Tiered formula. A Matching Contribution equal to the specified matching rate for the corresponding level of each Participant's Elective Deferral percentage. A Participant's Elective Deferral percentage is equal to the Participant's Elective Deferrals divided by his/her Compensation. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)Time period. For purposes of this Election 30(d), "Compensation" and "Elective Deferrals" mean Compensation and Elective Deferrals for:                                             . [Note: The Employer must complete the blank line with the applicable time period for computing the Enhanced Match, such as "each payroll period," "each calendar month," "each Plan Year quarter" or "the Plan Year."] |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e)Participants who will receive Safe Harbor Contributions. The allocation of Safe Harbor Contributions (Choose one of (1), (2), or (3)): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Applies to all Participants. Applies to all Participants except as may be limited under Election 30(f). |
|--------|--------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]NHCEs only. Is limited to NHCE Participants only and may be limited further under Election 30(f). No HCE will receive a Safe Harbor Contribution allocation. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)[   ]NHCEs and designated HCEs. Is limited to NHCE Participants and to the following HCE Participants and may be limited further under Election 30(f):  . |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f)[   ]Early Elective Deferrals/delay of Safe Harbor Contribution. The Employer may elect this Election 30(f) only if the Employer in Election 14 elects eligibility requirements for Elective Deferrals of less than age 21 and one Year of Service but elects age 21 and one Year of Service for Safe Harbor Matching or for Safe Harbor Nonelective Contributions. The Employer under this Election 30(f) limits the allocation of any Safe Harbor Contribution under Election 30 for a Plan Year to those Participants: (i) who have attained age 21; (ii) who have completed one Year of Service; and (iii) who the Plan Administrator in applying the OEE rule described in Section 4.06(C), treats as benefiting in the disaggregated plan covering the Includible Employees. Those Participants in the Plan Year whom the Plan Administrator treats as Otherwise Excludable Employees will not receive any Safe Harbor Contribution allocation and the Plan Administrator will apply the ADP (and, as applicable the ACP) test(s) to the disaggregated plan benefiting the Otherwise Excludable Employees. If the Employer in Election 10(a)(2) has elected "Participating Compensation" for allocating Elective Deferrals, Nonelective Contributions or Matching Contributions (as relevant to the allocation under this Election 30 based on the Contribution Type), the Plan Administrator, in allocating the Safe Harbor Contribution for the Plan Year in which the Participant crosses over to the Includible Employees group, will count Compensation and Elective Deferrals only on and following the Cross-Over Date. See Section 3.05(D). |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (g)[   ]Another plan. The Employer will make the Safe Harbor Contribution to the following plan:  . |
|--------|-------------------------------------------------------------------------------------------------------------------------|

|   | (h)Additional Matching Contributions. See Sections 1.34(G) and 3.05(F). (Choose one of (1) or (2)): |
|--------|-----------------------------------------------------------------------------------------------------|

|   | (1)[   ]No Additional Matching Contributions. The Employer will not make any Additional Matching Contributions to its safe harbor Plan. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (2)[   ]Additional Matching Contributions. The Employer will or may make the following Additional Matching Contributions to its safe harbor Plan. (Choose a. and b. as applicable): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Fixed Additional Matching Contribution. The following Fixed Additional Matching Contribution (Choose (i) and (ii) as applicable and complete (iii) for any election): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i)[   ]Uniform percentage. A Matching Contribution equal to            % of each Participant's Elective Deferrals but not as to Elective Deferrals exceeding            % of the Participant's Compensation. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii)[   ]Tiered formula. A Matching Contribution equal to the specified matching rate for the corresponding level of each Participant's Elective Deferral percentage. A Participant's Elective Deferral percentage is equal to the Participant's Elective Deferrals divided by his/her Compensation. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii)Time period. For purposes of this Election 30(h)(2)a., "Compensation" and "Elective Deferrals" mean Compensation and Elective Deferrals for:  . [Note: The Employer must complete the blank line with the applicable time period for computing the Additional Match, e.g., "each payroll period," "each calendar month," "each Plan Year quarter" OR "the Plan Year." If the Employer elects a match under both (i) and (ii) and will apply a different time period to each match, the Employer may indicate as such in the blank line.] |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]Discretionary Additional Matching Contribution. The Employer may make a Discretionary Additional Matching Contribution. If the Employer makes a Discretionary Matching Contribution, the Discretionary Matching Contribution will not apply as to Elective Deferrals exceeding            % of the Participant's Compensation (complete the blank if applicable or leave blank). |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i)[   ]Multiple Safe Harbor Contributions in disaggregated Plan. The Employer elects to make different Safe Harbor Contributions and/or Additional Matching Contributions to disaggregated parts of its Plan under Treas. Reg. §1.401(k)-1(b)(4) as follows:  (Specify contributions for disaggregated plans, e.g., as to Collectively Bargained Employees a 3% Nonelective Safe Harbor Contribution applies and as to non-Collectively Bargained Employees, the Basic Matching Contribution applies). |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)[X]No conditions. No allocation conditions apply to Matching Contributions, to Nonelective Contributions or to forfeitures. |
|--------|--------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[   ]Conditions. The following allocation conditions apply to the designated Contribution Type and/or forfeitures (Choose one or more of (1) through (7) as applicable): |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (7)[   ]Describe conditions:  (e.g., Last day of the Plan Year as to Nonelective Contributions for Participating Employer "A" Participants. No allocation conditions for Participating Employer "B" Participants). |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[   ]Time period. Under Section 3.06(C), apply Elections 31(b)(4), (b)(6) or (b)(7) to the specified contributions/forfeitures based on each (Choose one of (1) through (5)): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5)[   ]Describe time period: |
|--------|----------------------------------------------|

|   | (a)[   ]Total waiver or application. If a Participant incurs a Severance from Employment on account of or following death, Disability, attainment of Normal Retirement Age, or attainment of Early Retirement Age as specified (Choose one of (1) or (2)): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Do not apply. Do not apply elected allocation conditions to Matching Contributions, to Nonelective Contributions or to forfeitures. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Apply. Apply elected allocation conditions to Matching Contributions, to Nonelective Contributions and to forfeitures. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (c)Suspension. The suspension of allocation conditions of Section 3.06(F) (Choose one of (1) or (2)): |
|--------|-------------------------------------------------------------------------------------------------------|

|   | (f)[   ]Safe harbor/top-heavy exempt. Apply all forfeitures to Safe Harbor Contributions and Plan expenses in accordance with Section 3.07(A)(4). |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (g)[   ]Describe:  (e.g., Forfeitures attributable to transferred balances from Plan X are allocated only to former Plan X participants.) |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (a)Limitations. The Plan permits Employee Contributions subject to the following limitations, if any, in addition to those already imposed under the Plan (Choose one of (1) or (2)): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]None. No additional limitations. |
|--------|---------------------------------------------------------|

|   | (2)[   ]Additional limitations. The following additional limitations: . |
|--------|----------------------------------------------------------------------------------------|

|   | (b)Matching Contributions.(Choose one of (1) or (2)): |
|--------|-------------------------------------------------------|

|   | (1)[   ]None. The Employer will not make any Matching Contributions based on Employee Contributions. |
|--------|---------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Applies. For each Plan Year, the Employer's Matching Contribution made as to Employee Contributions is: |
|--------|--------------------------------------------------------------------------------------------------------------------------------|

|   | (a)Type of IRA contribution. A Participant's Designated IRA Contributions will be (Choose one of (1), (2), or (3)): |
|--------|---------------------------------------------------------------------------------------------------------------------|

|   | (b)Type of Account. A Participant's Designated IRA Contributions will be held in the following form of Account(s) (Choose one of (1), (2), or (3)): |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (i)[   ]No testing. ADP and ACP test safe harbors apply. The Employer's elections under 30(h) as to Additional Matching Contributions satisfy the ACP safe harbor requirements and the Employer elects to apply the Election 30(h) stated ACP test safe harbor conditions (see the Note following Election 30(h)) as to all Additional Matching Contributions. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii)[   ]ACP test only. ADP safe harbor applies, but the Plan will perform the ACP test as to all Additional Matching Contributions using Current Year Testing. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (a)[X]Specific age. The date the Participant attains age   65  . [Note: The age may not exceed age 65.] |
|--------|-----------------------------------------------------------------------------------------------------------------------------|

|   | (b)[   ]Age/participation. The later of the date the Participant attains age             or the             anniversary of the first day of the Plan Year in which the Participant commenced participation in the Plan. [Note: The age may not exceed age 65 and the anniversary may not exceed the 5th.] |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)[X]Not applicable. The Plan does not provide for an Early Retirement Age. |
|--------|------------------------------------------------------------------------------|

|   | (b)[   ]Early Retirement Age. Early Retirement Age is the later of: (i) the date a Participant attains age            ; (ii) the date a Participant reaches his/her             anniversary of the first day of the Plan Year in which the Participant commenced participation in the Plan; or (iii) the date a Participant completes             Years of Service. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | "Years of Service" under this Election 39 means (Choose one of (1) or (2) as applicable): |
|--------|-------------------------------------------------------------------------------------------|

|   | (a)[X]Applies. Apply 100% vesting. |
|--------|------------------------------------|

|   | (b)[   ]Not applicable. Do not apply 100% vesting. The Participant's vesting is in accordance with the applicable Plan vesting schedule. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[   ]Limited application. Apply 100% vesting, but only if a Participant incurs a Severance from Employment as a result of (Choose one of (1) or (2)): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Death. |
|--------|-------------------------------|

|   | (2)[   ]Disability. |
|--------|------------------------------------|

----

|   | (a)[   ]Immediate vesting. 100% Vested at all times in all Accounts. |
|--------|-------------------------------------------------------------------------------------|

|   | (b)[X]Vesting schedules: Apply the following vesting schedules (Choose one or more of (1) through (7) as applicable): |
|--------|-----------------------------------------------------------------------------------------------------------------------|

----

|   | (c)[   ]Nonelective Contributions: application of top-heavy schedule(Choose one of (1) or (2)): |
|--------|----------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Apply in all Plan Years once top-heavy. Apply the top-heavy vesting schedule under Election 41(b) for the first Plan Year in which the Plan is top-heavy and then in all subsequent Plan Years. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Apply only in top-heavy Plan Years. Apply the non-top-heavy schedule under Election 41(b) in all Plan Years in which the Plan is not a top-heavy plan. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)[X]Special vesting provisions:Employer contributions transferred from the United Utilities, Inc. 401(k) and Profit Sharing Plan will continue to vest under the vesting schedule set forth in that plan, which provides for 20% vesting after 2 Years of Service, 40% vesting after 3 Years of Service, 60% vesting after 4 Years of Service, 80% vesting after 5 Years of Service and 100% vesting after 6 Years of Service. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 42.YEAR OF SERVICE - VESTING(5.05). (Complete both (a) and (b)): |
|--------|------------------------------------------------------------------|

|   | (a)Year of Service. An Employee must complete at least      1,000      Hours of Service during a Vesting Computation Period to receive credit for a Year of Service under Article V. [Note: The number may not exceed 1,000. If left blank, the requirement is 1,000.] |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)Vesting Computation Period. The Plan measures a Year of Service based on the following 12-consecutive month period (Choose one of (1) or (2)): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[X]Plan Year. |
|--------|------------------|

|   | (2)[   ]Anniversary Year. |
|--------|------------------------------------------|

|   | (a)[X]None. None other than as specified in Section 5.05(C)(1). |
|--------|-----------------------------------------------------------------|

|   | (b)[   ]Age 18. Any Year of Service before the Vesting Computation Period during which the Participant attained the age of 18. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[   ]Prior to Plan establishment. Any Year of Service during the period the Employer did not maintain this Plan or a predecessor plan. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)[   ]Rule of Parity. Any Year of Service excluded under the rule of parity. See Plan Section 5.06(C). |
|--------|-------------------------------------------------------------------------------------------------------------------------|

|   | (e)[   ]Additional exclusions. The following Years of Service: . |
|--------|---------------------------------------------------------------------------------|

|   | (a)[   ]No Mandatory Distribution. The Plan will not make a Mandatory Distribution following Severance from Employment. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[X]Mandatory Distribution. The Plan will make a Mandatory Distribution following Severance from Employment. (Complete (1) and (2). Choose (3) unless the Employer elects to limit Mandatory Distributions to $1,000 including Rollover Contributions under Elections 44(b)(1)b. and 44(b)(2)b.): |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)Amount limit. As to a Participant who incurs a Severance from Employment and who will receive distribution before attaining the later of age 62 or Normal Retirement Age, the Mandatory Distribution maximum amount is equal to (Choose one of a., b., or c.): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (2)Application of Rollovers to amount limit. In determining whether a Participant's Vested Account Balance exceeds the Mandatory Distribution dollar limit in Election 44(b)(1), the Plan (Choose one of a. or b.): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)[X]Amount of Mandatory Distribution subject to Automatic Rollover. A Mandatory Distribution to a Participant before attaining the later of age 62 or Normal Retirement Age is subject to Automatic Rollover under Section 6.08(D) (Choose one of a. or b.): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[X]Only if exceeds $1,000. Only if the amount of the Mandatory Distribution exceeds $1,000, which for this purpose must include any Rollover Contributions Account. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]Specify lesser amount. Only if the amount of the Mandatory Distribution is at least: $            (specify $1,000 or less). |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Disability. If Severance from Employment is on account of Disability or if |
|--------|---------------------------------------------------------------------------------------------------|

|   | (2)[   ]Hardship. If the Participant incurs a hardship under Section 6.07 |
|--------|------------------------------------------------------------------------------------------|

----

|   | (k)[   ]Describe Severance from Employment distribution timing: |
|--------|--------------------------------------------------------------------------------|

|   | (a)[   ]None. The Plan does not permit any In-Service Distributions except as to any of the following (if applicable): (i) RMDs under Section 6.02; (ii) Protected Benefits; and (iii) under Section 6.01(C)(4) as to Employee Contributions, Rollover Contributions, DECs, Transfers, and Designated IRA Contributions. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[X]Permitted. In-Service Distributions are permitted as follows from the designated Contribution Type Accounts (Choose one or more of (1) through (9)): |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (9)[X]Describe:Safe harbor hardship distributions are permitted from the profit sharing contributions merged into this Plan from the United Utilities, Inc. 401(k) and Profit Sharing Plan. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)[X]Additional conditions.(Complete (1). Choose (2) and (3) as applicable): |
|--------|-------------------------------------------------------------------------------|

|   | (1)Vesting. A Participant may receive an In-Service Distribution under Election 46(b) based on vesting in the distributing Account as follows (Choose one of a., b., or c.): |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]100% vesting required. A Participant may not receive any In-Service Distribution unless the Participant is 100% Vested in the distributing Account. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]100% vesting required except hardship. A Participant may not receive any In-Service Distribution unless the Participant is 100% Vested in the distributing Account, unless the distribution is based on hardship. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c.[X]Not required. A Participant may receive an In-Service Distribution even from a partially-Vested Account, but the amount distributed may not exceed the Vested amount in the distributing partially-Vested Account. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Minimum amount. A Participant may not receive an In-Service Distribution in an amount which is less than: $           (specify amount not exceeding $1,000). |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)[X]Describe other conditions:An in-service distribution at age 59-1/2 from the Roth 401(k) deferral must be a "qualified distribution" within the meaning of Code Section 402A(d)(2) |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[   ]No other conditions. A Participant may elect to receive an In-Service Distribution upon any Election 46(b) event without further condition, provided that the amount distributed may not exceed the Vested amount in the distributing Account. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)[X]Lump-Sum. See Section 6.03(A)(3). |
|--------|-----------------------------------------|

|   | (b)[   ]Installments only if Participant subject to lifetime RMDs. A Participant who is required to receive lifetime RMDs may receive installments payable in monthly, quarterly or annual installments equal to or exceeding the annual RMD amount. See Sections 6.02(A) and 6.03(A)(4)(a). |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[X]Installments. See Section 6.03(A)(4). |
|--------|---------------------------------------------|

|   | (d)[   ]Alternative Annuity: . See Section 6.03(A)(5). |
|--------|-----------------------------------------------------------------------|

----

|   | (e)[   ]Ad-Hoc distributions. See Section 6.03(A)(6). |
|--------|----------------------------------------------------------------------|

|   | (f)[   ]Describe distribution method(s): |
|--------|---------------------------------------------------------|

| (4)[   ] | Describe: |   | [   ] |   | [   ] |
|-------------------------|-----------|--------|----------------------|--------|----------------------|

----

|   | (a)[X]Profit sharing exception. Do not apply to an Exempt Participant, as described in Section 6.04(G)(1), but apply to any other Participants (or to a portion of their Account as described in Section 6.04(G)) (Complete (1)): |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)One-year marriage rule. Under Section 7.05(A)(3) relating to an Exempt Participant's Beneficiary designation under the profit sharing exception (Choose one of a. or b.): |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Applies. The one-year marriage rule applies. |
|--------|--------------------------------------------------------------------|

|   | b.[X]Does not apply. The one-year marriage rule does not apply. |
|--------|-----------------------------------------------------------------|

|   | (b)[   ]Joint and survivor annuity applicable. Section 6.04 applies to all Participants (Complete (1)): |
|--------|------------------------------------------------------------------------------------------------------------------------|

|   | (1)One-year marriage rule. Under Section 6.04(B) relating to the QPSA (Choose one of a. or b.): |
|--------|-------------------------------------------------------------------------------------------------|

|   | a.[   ]Applies. The one-year marriage rule applies. |
|--------|--------------------------------------------------------------------|

|   | b.[   ]Does not apply. The one-year marriage rule does not apply. |
|--------|----------------------------------------------------------------------------------|

----

|   | (f)[   ]Describe Earnings allocation method: |
|--------|-------------------------------------------------------------|

----

|   | (d)[   ]Specified Valuation Dates:      . |
|--------|----------------------------------------------------------------------------------------|

----

----

|   | (a)[   ]Not applicable. The Employer does not elect any Appendix A special Effective Dates. |
|--------|------------------------------------------------------------------------------------------------------------|

|   | (b)[   ]Contribution Types (1.12). The Contribution Types under Election(s) 6             are effective:                         . |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[   ]Excluded Employees (1.21(D)). The Excluded Employee provisions under Election(s) 8             are effective:                         . |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)[   ]Compensation (1.11). The Compensation definition under Election(s)            (specify 9-11 as applicable) are effective:                         . |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e)[   ]Eligibility (2.01-2.03). The eligibility provisions under Election(s)            (specify 14-19 as applicable) are effective:                         . |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f)[   ]Elective Deferrals (3.02(A)-(C)). The Elective Deferral provisions under Election(s)            (specify 20-22 as applicable) are effective:                         . |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (g)[   ]Catch-Up Deferrals (3.02(D)). The Catch-Up Deferral provisions under Election 23             are effective:                         . |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (h)[   ]Matching Contributions (3.03). The Matching Contribution provisions under Election(s)             (specify 24-26 as applicable) are effective:                         . |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i)[   ]Nonelective Contributions (3.04). The Nonelective Contribution provisions under Election(s)            (specify 27-29 as applicable) are effective:                         . |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (j)[   ]401(k) safe harbor (3.05). The 401(k) safe harbor provisions under Election(s) 30             are effective:                         . |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (k)[   ]Allocation conditions (3.06). The allocation conditions under Election(s)            (specify 31-32 as applicable) are effective:                         . |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (l)[   ]Forfeitures (3.07). The forfeiture allocation provisions under Election(s)            (specify 33-34 as applicable) are effective:                         . |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (m)[   ]Employee Contributions (3.09). The Employee Contribution provisions under Election(s) 35             are effective:                         . |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (n)[   ]Testing elections (4.06(B)). The testing elections under Election(s) 37             under the "Effective as of execution (and retroactively if restatement)" column are effective:                         . |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (o)[   ]Vesting (5.03). The vesting provisions under Election(s)            (specify 38-43 as applicable) are effective:                         . |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (p)[   ]Distributions (6.01 and 6.03). The distribution elections under Election(s)            (specify 44-50 as applicable) are effective:                         . |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (q)[   ]Earnings/Trust valuation (7.04(B)/8.02(C)(4)). The Earnings allocation and Trust valuation provisions under Election(s)            (specify 51-52 as applicable) are effective:                         . |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (r)[X]Special Effective Date(s) for other elections(specify elections and dates): The plan name changed from the General Communication, Inc. Qualified Employee Stock Purchase Plan to the GCI 401(k) Plan effective January 1, 2010. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (a)[   ]Not applicable. The Employer does not elect to override any basic plan provisions. |
|--------|-----------------------------------------------------------------------------------------------------------|

|   | (b)[X]Definition (Article I) overrides.(Choose one or more of (1) through (9) as applicable): |
|--------|-----------------------------------------------------------------------------------------------|

|   | (1)[   ]W-2 Compensation exclusion of paid/reimbursed moving expenses (1.11(B)(1)). W-2 Compensation excludes amounts paid or reimbursed by the Employer for moving expenses incurred by an Employee, but only to the extent that, at the time of payment, it is reasonable to believe that the Employee may deduct these amounts under Code §217. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Alternative (general) 415 Compensation (1.11(B)(4)). The Employer elects to apply the alternative (general) 415 definition of Compensation in lieu of simplified 415 Compensation. As to amounts received from an unfunded nonqualified deferred compensation plan which is includible in gross income in the taxable year of receipt (Choose one of a. or b.): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Include. Include the nonqualified deferred compensation. |
|--------|--------------------------------------------------------------------------------|

|   | b.[   ]Do not include. Do not include the nonqualified deferred compensation. |
|--------|----------------------------------------------------------------------------------------------|

|   | (3)[   ]Inclusion of Deemed 125 Compensation (1.11(C)). Compensation under Section 1.11 includes Deemed 125 Compensation. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4)[X]Inclusion of Post-Severance Compensation (1.11(I) and 4.05(C)(1)). The Plan includes Post-Severance Compensation within the meaning of Prop. Treas. Reg. §1.415(c)-2(e) as described in Sections 1.11(I) and 4.05(C)(1) as follows (Choose one or both of a. and b.): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[X]Include for 415 testing. Include for 415 testing and for other testing which uses 415 Compensation. This provision applies effective as of   January 1, 2010  (specify a date which is no earlier than January 1, 2005). |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]Include for allocations. Include for allocations as follows (specifyaffected Contribution Type(s) and any adjustments to Post-Severance Compensation used for allocation): . This provision applies effective as of                         (specify a date which is no earlier than January 1, 2002). |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5)[   ]Inclusion of Deemed Disability Compensation (1.11(K)). Include Deemed Disability Compensation. (Choose one of a. or b.): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]NHCEs only. Apply only to disabled NHCEs. |
|--------|-----------------------------------------------------------------|

|   | b.[   ]All Participants. Apply to all disabled Participants. The Employer will make Employer Contributions for such disabled Participants for:  (specify a fixed or determinable period). |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6)[   ]Early application of final 401(k) regulations (1.28). The Employer (consistent with the Plan Administrator's operation of the Plan) elects to apply the final 401(k) regulations before the beginning of the 2006 Plan Year. The Employer elects to apply the regulations effective as of:  (specify Plan Year ending after December 29, 2004, e.g., Plan Year ending December 31, 2004 OR Plan Year beginning January 1, 2005). |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (7)[   ]Leased Employees (1.21(B)). The Employer for purposes of the following Contribution Types, does not exclude Leased Employees:  (specify Contribution Types). |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (8)[   ]Offset if contributions to leasing organization plan (1.21(B)(2)). The Employer will reduce allocations to this Plan for any Leased Employee to the extent that the leasing organization contributes to or provides benefits under a leasing organization plan to or for the Leased Employee and which are attributable to the Leased Employee's services for the Employer. The amount of the offset is as follows: . |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (9)[   ]Reclassified Employees (1.21(D)(3)). The Employer for purposes of the following Contribution Types, does not exclude Reclassified Employees (or the following categories of Reclassified Employees):  (specify Contribution Types and/or categories of Reclassified Employees). |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (c)[   ]Ruleof parity – participation (Article II) override (2.03(D)). For purposes of Plan participation, the Plan applies the "rule of parity" under Code §410(a)(5)(D). |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)[X]Contribution/allocation (Article III) overrides.(Choose one or more of (1) through (7) as applicable): |
|--------|--------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Treatment of Automatic Deferrals as Roth Deferrals (3.02(B)(7)). The Employer elects to treat Automatic Deferrals as Roth Deferrals in lieu of treating Automatic Deferrals as Pre-Tax Deferrals. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Application of Safe Harbor Contributions to other allocations (3.05(E)(11)). Any Safe Harbor Nonelective Contributions allocated to a Participant's account will not be applied toward (offset) any allocation to the Participant of a non-Safe Harbor Nonelective Contribution. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)[   ]Short Plan Year or allocation period (3.06(B)(1)(c)). The Plan Administrator (Choose one of a. or b.): |
|--------|-------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]No pro-ration. Will not pro-rate Hours of Service in any short allocation period. |
|--------|---------------------------------------------------------------------------------------------------------|

|   | b.[   ]Pro-ration based on months. Will pro-rate any Hour of Service requirement based on the number of months in the short allocation period. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4)[   ]Limited waiver of allocation conditions for re-hired Participants (3.06(G)). The allocation conditions the Employer has elected in the Adoption Agreement do not apply to re-hired Participants in the Plan Year they resume participation, as described in Section 3.06(G). |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5)[X]Associated Match forfeiture timing (3.07(A)(1)(c)). Forfeiture of associated matching contributions occurs in the Testing Year. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------|

|   | (6)[   ]Safe Harbor top-heavy exempt fail-safe (3.07(A)(4)). In lieu of ordering forfeitures as (a), (b), (c), and (d) under Section 3.07(A)(4), the Employer establishes the following forfeiture ordering rules (Specify the ordering rules, for example, (d), (a), (b), and (c)):                         . |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (7)[   ]Suspension (3.06(F)(3)). The Plan Administrator in applying Section 3.06(F) will (Choose one or more of a., b., and c. as applicable): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Re-order tiers. Apply the suspension tiers in Section 3.06(F)(2) in the following order:  (specifyorder). |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]Hours of Service tie-breaker. Apply the greatest Hours of Service as the tie-breaker within a suspension tier in lieu of applying the lowest Compensation. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c.[   ]Additional/other tiers. Apply the following additional or other tiers:  (specify suspension tiers and ordering). |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e)[X]Testing (Article IV) overrides.(Choose one or both of (1) and (2) as applicable): |
|--------|-----------------------------------------------------------------------------------------|

|   | (1)[X]Early application of Gap Period income to Excess Deferrals (4.11(C)(1)). The Plan Administrator will distribute Gap Period income allocated on Excess Deferrals as to Excess Deferrals occurring in the   2006   Taxable Year and in later Taxable Years (Specify a Taxable Year before 2008). |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[X]Early application of Gap Period income to Excess Contributions/Aggregates (4.11(C)(2)). The Plan Administrator will distribute Gap Period income allocated on Excess Contributions and Excess Aggregate Contributions occurring in the   2006   Plan Year and in later Plan Years (Specify a Plan Year before the Final 401(k) Regulations Effective Date). |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f)[   ]Vesting (Article V) overrides.(Choose one or more of (1) through (6) as applicable): |
|--------|-------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Application of top-heavy vesting to Matching (5.03(A)(1)). The Employer makes the following elections regarding the application of top-heavy vesting to its Regular Matching and Additional Matching Contributions (Choose one or both of a. and b.): |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Post-EGTRRA Matching only. Apply top-heavy vesting only to such post-2001 Plan Year Matching Contributions. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]Waiver of Hour of Service requirement. Apply top-heavy vesting as under the basic plan or as modified by Election 54(f)(1)a. to all Participants even if they did not have an Hour of Service in any post-2001 Plan Year. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Alternative "grossed-up" vesting formula (5.03(C)(2)). The Employer elects the alternative vesting formula described in Section 5.03(C)(2). |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)[   ]a.Source of Cash-Out forfeiture restoration (5.04(B)(5)). To restore a Participant's Account Balance as described in Section 5.04(B)(5), the Plan Administrator, to the extent necessary, will allocate from the following source(s) and in the following order (Specify, in order, one or more of the following: Forfeitures, Earnings, and/or Employer Contribution): . |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | [   ]b.Forfeiture Restoration and Conditions for Restoration (5.04(B). The Plan Administrator will restore a re-employed Participant's Account Balance under this Section 5.04(B) without requiring repayment by the Participant of the entire amount of the Cash-Out Distribution to the Trust. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (4)[   ]Deemed Cash-Out of 0% Vested Participant (5.04(C)). The deemed cash-out rule of Section 5.04(C) does not apply to the Plan. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5)[   ]Accounting for Cash-Out repayment; Contribution Type (5.04(D)(2)). In lieu of the accounting described in Section 5.04(D)(2), the Plan Administrator will account for a Participant's Account Balance attributable to a Cash-Out repayment: (Choose one of a. or b.): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Nonelective rule. Under the nonelective rule. |
|--------|---------------------------------------------------------------------|

|   | b.[   ]Rollover rule. Under the rollover rule. |
|--------|---------------------------------------------------------------|

|   | (6)[   ]One-year hold-out rule – vesting (5.06(D)). The one-year hold-out Break in Service rule under Code §411(a)(6)(B) applies. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (g)[X]Distribution (Article VI) overrides.(Choose one or more of (1) through (7) as applicable): |
|--------|--------------------------------------------------------------------------------------------------|

|   | (1)[   ]Election of 5-year rule (6.02(B)(1)(e)). Under Section 6.02(B)(1)(e) relating to death before the RBD, if a Designated Beneficiary does not make a timely election, the 5-year rule applies in lieu of the Life Expectancy rule. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[X]2002 only special Effective Date for Section 6.02 (6.02(D)(4)). For the 2002 DCY only, the Plan Administrator will apply the RMD rules in effect under (Chooseone of a. or b.): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]1987 proposed regulations. The 1987 proposed Treasury regulations under Code §401(a)(9). |
|--------|---------------------------------------------------------------------------------------------------------------------|

|   | b.[X]2001 proposed regulations. The 2001 proposed Treasury regulations under Code §401(a)(9). |
|--------|----------------------------------------------------------------------------------------------------|

|   | (3)[   ]RBD definition (6.02(E)(7)(c)). In lieu of the RBD definition in Section 6.02(E)(7)(a) and (b), the Plan Administrator (Chooseone of a. or b.): |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]SBJPA definition indefinitely. Indefinitely will apply the pre-SBJPA RBD definition. |
|--------|------------------------------------------------------------------------------------------------------------|

|   | b.[   ]SBJPA definition to specified date. Will apply the pre-SBJPA definition until                         (the stated date may not be earlier than January 1, 1997), and thereafter will apply the RBD definition in Section 6.02(E)(7)(a) and (b). |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4)[   ]Modification of QJSA (6.04(A)(3)). The Survivor Annuity percentage will be            %. (Specifya percentage between 50% and 100%.) |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5)[   ]Modification of QPSA (6.04(B)(2)). The QPSA percentage will be            %. (Specifya percentage between 50% and 100%.) |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6)[   ]Restriction on hardship source; grandfathering (6.07(E)). The hardship distribution limit includes grandfathered amounts. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (7)[   ]Replacement of $5,000 amount (6.09). All Plan references (except in Sections 3.02(D), 3.10 and 3.12(C)(2)) to "$5,000" will be $           . (Specifyan amount less than $5,000.) |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (h)[X]Administrative, Trust and insurance overrides (Articles VII, VIII and IX).(Choose one or more of (1) through (9) as applicable): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]Contributions prior to accrual or precise determination (7.04(B)(5)(b)). The Plan Administrator will allocate Earnings described in Section 7.04(B)(5)(b) as follows (Choose one of a., b., or c.): |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Treat as contribution. Treat the Earnings as an Employer Matching or Nonelective Contribution and allocate accordingly. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]Balance forward. Allocate the Earnings using the balance forward method described in Section 7.04(B)(4)(b). |
|--------|-----------------------------------------------------------------------------------------------------------------------------------|

|   | c.[   ]Weighted average. Allocate the Earnings on Matching Contributions using the weighted average method in a manner similar to the method described in Section 7.04(B)(4)(d). |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[   ]Automatic revocation of spousal designation (7.05(A)(1)). The automatic revocation of a spousal Beneficiary designation in the case of divorce or legal separation does not apply. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)[   ]Limitation on frequency of Beneficiary designation changes (7.05(A)(4)). Except in the case of a Participant incurring a major life event, a period of at least                          must elapse between Beneficiary designation changes. (Specify a period of time, e.g., 90 days OR 12 months.) |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4)[   ]Definition of "spouse" (7.05(A)(5)). The following definition of "spouse" applies: . (Specifya definition consistent with Applicable Law.) |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5)[X]Administration of default provision; default Beneficiaries (7.05(C)). The following list of default Beneficiaries will apply: surviving spouse and, if none, to the personal representative of the Participant's estate. (Specify, in order, one or more Beneficiaries who will receive the interest of a deceased Participant.) |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (6)[   ]Subsequent restoration of forfeiture-sources and ordering (7.07(A)(3)). Restoration of forfeitures will come from the following sources, in the following order . (Specify, in order, one or more of the following: Forfeitures, Employer Contribution, Trust Fund Earnings.) |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (7)[   ]State law (7.10(H)). The law of the following state will apply:  . (Specifyone of the 50 states or the District of Columbia, or other appropriate legal jurisdiction, such as a territory of the United States or an Indian tribal government.) |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (8)[   ]Employer securities/real property in Profit Sharing Plans/401(k) Plans (8.02(A)(13)(a)). The Plan limit on investment in qualifying Employer securities/real property is            %. (Specifya percentage which is less than 100%.) |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (9)[   ]Provisions relating to insurance and insurance company (9.08). The following provisions apply:                                             (Specify such language as necessary to accommodate life insurance Contracts the Plan holds.) |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i)[   ]Code Sections 415/416 (Article XI) override (11.02(A)(1)). Because of the required aggregation of multiple plans, to satisfy Code §§415 and/or 416, the following overriding provisions apply: . (Specify such language as necessary to satisfy §§415 and 416.) |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (a)[   ]Investments. The Employer amends the Trust provisions relating to Trust investments as follows: |
|--------|------------------------------------------------------------------------------------------------------------------------|

|   | (b)[   ]Duties. The Employer amends the Trust provisions relating to Trustee (or Custodian) duties as follows: |
|--------|-------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[   ]Other administrative provisions. The Employer amends the other administrative provisions of the Trust as follows: |
|--------|------------------------------------------------------------------------------------------------------------------------------------------|

----

----

----

----

|   | 1.1Effective date of Amendment. This Amendment is effective for limitation years and plan years beginning on or after July 1, 2007, except as otherwise provided herein. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1.2Superseding of inconsistent provisions. This Amendment supersedes the provisions of the Plan to the extent those provisions are inconsistent with the provisions of this Amendment. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1.3Employer's election. The Employer adopts all Articles of this Amendment, except those Articles that the Employer specifically elects not to adopt. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1.4Construction. Except as otherwise provided in this Amendment, any reference to "Section" in this Amendment refers only to sections within this Amendment, and is not a reference to the Plan. The Article and Section numbering in this Amendment is solely for purposes of this Amendment, and does not relate to any Plan article, section or other numbering designations. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1.5Effect of restatement of Plan. If the Employer restates the Plan, then this Amendment shall remain in effect after such restatement unless the provisions in this Amendment are restated or otherwise become obsolete (e.g., if the Plan is restated onto a plan document which incorporates the final Code §415 Regulation provisions). |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1.6Adoption by prototype sponsor. Except as otherwise provided herein, pursuant to the provisions of the Plan and Section 5.01 of Revenue Procedure 2005-16, the sponsor hereby adopts this Amendment on behalf of all adopting employers. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2.1Default Provisions. Unless the Employer elects otherwise in Section 2.2, the following defaults will apply: |
|--------|----------------------------------------------------------------------------------------------------------------|

|   | a.The provisions of the Plan setting forth the definition of compensation for purposes of Code §415 (hereinafter referred to as "415 Compensation"), as well as compensation for purposes of determining highly compensated employees pursuant to Code §414(q) and for top-heavy purposes under Code §416 (including the determination of key employees), shall be modified by (1) including payments for unused sick, vacation or other leave and payments from nonqualified unfunded deferred compensation plans (Amendment Section 3.2(b)), (2) excluding salary continuation payments for participants on military service (Amendment Section 3.2(c)), and (3) excluding salary continuation payments for disabled participants (Amendment Section 3.2(d)). |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b.The "first few weeks rule" does not apply for purposes of 415 Compensation (Amendment Section 3.3). |
|--------|-------------------------------------------------------------------------------------------------------|

|   | c.The provision of the Plan setting forth the definition of compensation for allocation purposes (hereinafter referred to as "Plan Compensation") shall be modified to provide for the same adjustments to Plan Compensation (for all contribution types) that are made to 415 Compensation pursuant to this Amendment. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2.2In lieu of default provisions. In lieu of the default provisions above, the following apply: (select all that apply; if no selections are made, then the defaults apply) |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a.[   ]Exclude leave cashouts and deferred compensation (Section 3.2(b)) |
|--------|-----------------------------------------------------------------------------------------|

|   | b.[X]Include military continuation payments (Section 3.2(c)) |
|--------|--------------------------------------------------------------|

|   | c.[   ]Include disability continuation payments (Section 3.2(d)): |
|--------|----------------------------------------------------------------------------------|

|   | 1.[   ]For Nonhighly Compensated Employees only |
|--------|----------------------------------------------------------------|

|   | 2.[   ]For all participants and the salary continuation will continue for the following fixed or determinable period:                                              |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d.[   ]Apply the administrative delay ("first few weeks") rule (Section 3.3) |
|--------|---------------------------------------------------------------------------------------------|

----

|   | a.[   ]For Nonhighly Compensated Employees only |
|--------|----------------------------------------------------------------|

|   | b.[   ]For all participants and the salary continuation |
|--------|------------------------------------------------------------------------|

|   | 3.1Effective date. The provisions of this Article III shall apply to limitation years beginning on and after July 1, 2007. |
|--------|----------------------------------------------------------------------------------------------------------------------------|

|   | 3.2415 Compensation paid after severance from employment. 415 Compensation shall be adjusted, as set forth herein and as otherwise elected in Article II, for the following types of compensation paid after a Participant's severance from employment with the Employer maintaining the Plan (or any other entity that is treated as the Employer pursuant to Code §414(b), (c), (m) or (o)). However, amounts described in subsections (a) and (b) below may only be included in 415 Compensation to the extent such amounts are paid by the later of 2 1/2 months after severance from employment or by the end of the limitation year that includes the date of such severance from employment. Any other payment of compensation paid after severance of employment that is not described in the following types of compensation is not considered 415 Compensation within the meaning of Code §415(c)(3), even if payment is made within the time period specified above. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)The payment is regular compensation for services during the participant's regular working hours, or compensation for services outside the participant's regular working hours (such as overtime or shift differential), commissions, bonuses, or other similar payments; and |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)The payment would have been paid to the participant prior to a severance from employment if the participant had continued in employment with the Employer. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (b)Leave cashouts and deferred compensation. Leave cashouts shall be included in 415 Compensation, unless otherwise elected in Section 2.2 of this Amendment, if those amounts would have been included in the definition of 415 Compensation if they were paid prior to the participant's severance from employment, and the amounts are payment for unused accrued bona fide sick, vacation, or other leave, but only if the participant would have been able to use the leave if employment had continued. In addition, deferred compensation shall be included in 415 Compensation, unless otherwise elected in Section 2.2 of this Amendment, if the compensation would have been included in the definition of 415 Compensation if it had been paid prior to the participant's severance from employment, and the compensation is received pursuant to a nonqualified unfunded deferred compensation plan, but only if the payment would have been paid at the same time if the participant had continued in employment with the Employer and only to the extent that the payment is includible in the participant's gross income. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)Salary continuation payments for military service participants. 415 Compensation does not include, unless otherwise elected in Section 2.2 of this Amendment, payments to an individual who does not currently perform services for the Employer by reason of qualified military service (as that term is used in Code §414(u)(1)) to the extent those payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the Employer rather than entering qualified military service. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)Salary continuation payments for disabled Participants. Unless otherwise elected in Section 2.2 of this Amendment, 415 Compensation does not include compensation paid to a participant who is permanently and totally disabled (as defined in Code §22(e)(3)). If elected, this provision shall apply to either just non-highly compensated participants or to all participants for the period specified in Section 2.2 of this Amendment. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3.3Administrative delay ("the first few weeks") rule. 415 Compensation for a limitation year shall not include, unless otherwise elected in Section 2.2 of this Amendment, amounts earned but not paid during the limitation year solely because of the timing of pay periods and pay dates. However, if elected in Section 2.2 of this Amendment, 415 Compensation for a limitation year shall include amounts earned but not paid during the limitation year solely because of the timing of pay periods and pay dates, provided the amounts are paid during the first few weeks of the next limitation year, the amounts are included on a uniform and consistent basis with respect to all similarly situated participants, and no compensation is included in more than one limitation year. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3.4Inclusion of certain nonqualified deferred compensation amounts. If the Plan's definition of Compensation for purposes of Code §415 is the definition in Regulation Section 1.415(c)-2(b) (Regulation Section 1.415-2(d)(2) under the Regulations in effect for limitation years beginning prior to July 1, 2007) and the simplified compensation definition of Regulation 1.415(c)-2(d)(2) (Regulation Section 1.415-2(d)(10) under the Regulations in effect for limitation years prior to July 1, 2007) is not used, then 415 Compensation shall include amounts that are includible in the gross income of a Participant under the rules of Code §409A or Code §457(f)(1)(A) or because the amounts are constructively received by the Participant. [Note if the Plan's definition of Compensation is W-2 wages or wages for withholding purposes, then these amounts are already included in Compensation.] |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)Restorative payments. Annual additions for purposes of Code §415 shall not include restorative payments. A restorative payment is a payment made to restore losses to a Plan resulting from actions by a fiduciary for which there is reasonable risk of liability for breach of a fiduciary duty under ERISA or under other applicable federal or state law, where participants who are similarly situated are treated similarly with respect to the payments. Generally, payments are restorative payments only if the payments are made in order to restore some or all of the plan's losses due to an action (or a failure to act) that creates a reasonable risk of liability for such a breach of fiduciary duty (other than a breach of fiduciary duty arising from failure to remit contributions to the Plan). This includes payments to a plan made pursuant to a Department of Labor order, the Department of Labor's Voluntary Fiduciary Correction Program, or a court-approved settlement, to restore losses to a qualified defined contribution plan on account of the breach of fiduciary duty (other than a breach of fiduciary duty arising from failure to remit contributions to the Plan). Payments made to the Plan to make up for losses due merely to market fluctuations and other payments that are not made on account of a reasonable risk of liability for breach of a fiduciary duty under ERISA are not restorative payments and generally constitute contributions that are considered annual additions. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)Other Amounts. Annual additions for purposes of Code §415 shall not include: (1) The direct transfer of a benefit or employee contributions from a qualified plan to this Plan; (2) Rollover contributions (as described in Code §§401(a)(31), 402(c)(1), 403(a)(4), 403(b)(8), 408(d)(3), and 457(e)(16)); (3) Repayments of loans made to a participant from the Plan; and (4) Repayments of amounts described in Code §411(a)(7)(B) (in accordance with Code §411(a)(7)(C)) and Code §411(a)(3)(D) or repayment of contributions to a governmental plan (as defined in Code §414(d)) as described in Code §415(k)(3), as well as Employer restorations of benefits that are required pursuant to such repayments. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)Date of tax-exempt Employer contributions. Notwithstanding anything in the Plan to the contrary, in the case of an Employer that is exempt from Federal income tax (including a governmental employer), Employer contributions are treated as credited to a participant's account for a particular limitation year only if the contributions are actually made to the plan no later than the 15th day of the tenth calendar month following the end of the calendar year or fiscal year (as applicable, depending on the basis on which the employer keeps its books) with or within which the particular limitation year ends. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | 3.6Change of limitation year. The limitation year may only be changed by a Plan amendment. Furthermore, if the Plan is terminated effective as of a date other than the last day of the Plan's limitation year, then the Plan is treated as if the Plan had been amended to change its limitation year. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3.7Excess Annual Additions. Notwithstanding any provision of the Plan to the contrary, if the annual additions (within the meaning of Code §415) are exceeded for any participant, then the Plan may only correct such excess in accordance with the Employee Plans Compliance Resolution System (EPCRS) as set forth in Revenue Procedure 2006-27 or any superseding guidance, including, but not limited to, the preamble of the final §415 regulations. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3.8Aggregation and Disaggregation of Plans. |
|--------|---------------------------------------------|

|   | (a)For purposes of applying the limitations of Code §415, all defined contribution plans (without regard to whether a plan has been terminated) ever maintained by the Employer (or a "predecessor employer") under which the participant receives annual additions are treated as one defined contribution plan. The "Employer" means the Employer that adopts this Plan and all members of a controlled group or an affiliated service group that includes the Employer (within the meaning of Code §§414(b), (c), (m) or (o)), except that for purposes of this Section, the determination shall be made by applying Code §415(h), and shall take into account tax-exempt organizations under Regulation Section 1.414(c)-5, as modified by Regulation Section 1.415(a)-1(f)(1). For purposes of this Section: |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)A former Employer is a "predecessor employer" with respect to a participant in a plan maintained by an Employer if the Employer maintains a plan under which the participant had accrued a benefit while performing services for the former Employer, but only if that benefit is provided under the plan maintained by the Employer. For this purpose, the formerly affiliated plan rules in Regulation Section 1.415(f)-1(b)(2) apply as if the Employer and predecessor Employer constituted a single employer under the rules described in Regulation Section 1.415(a)-1(f)(1) and (2) immediately prior to the cessation of affiliation (and as if they constituted two, unrelated employers under the rules described in Regulation Section 1.415(a)-1(f)(1) and (2) immediately after the cessation of affiliation) and cessation of affiliation was the event that gives rise to the predecessor employer relationship, such as a transfer of benefits or plan sponsorship. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)With respect to an Employer of a participant, a former entity that antedates the Employer is a "predecessor employer" with respect to the participant if, under the facts and circumstances, the Employer constitutes a continuation of all or a portion of the trade or business of the former entity. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)Break-up of an affiliate employer or an affiliated service group. For purposes of aggregating plans for Code §415, a "formerly affiliated plan" of an employer is taken into account for purposes of applying the Code §415 limitations to the employer, but the formerly affiliated plan is treated as if it had terminated immediately prior to the "cessation of affiliation." For purposes of this paragraph, a "formerly affiliated plan" of an employer is a plan that, immediately prior to the cessation of affiliation, was actually maintained by one or more of the entities that constitute the employer (as determined under the employer affiliation rules described in Regulation Section 1.415(a)-1(f)(1) and (2)), and immediately after the cessation of affiliation, is not actually maintained by any of the entities that constitute the employer (as determined under the employer affiliation rules described in Regulation Section 1.415(a)-1(f)(1) and (2)). For purposes of this paragraph, a "cessation of affiliation" means the event that causes an entity to no longer be aggregated with one or more other entities as a single employer under the employer affiliation rules described in Regulation Section 1.415(a)-1(f)(1) and (2) (such as the sale of a subsidiary outside a controlled group), or that causes a plan to not actually be maintained by any of the entities that constitute the employer under the employer affiliation rules of Regulation Section 1.415(a)-1(f)(1) and (2) (such as a transfer of plan sponsorship outside of a controlled group). |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)Midyear Aggregation. Two or more defined contribution plans that are not required to be aggregated pursuant to Code §415(f) and the Regulations thereunder as of the first day of a limitation year do not fail to satisfy the requirements of Code §415 with respect to a participant for the limitation year merely because they are aggregated later in that limitation year, provided that no annual additions are credited to the participant's account after the date on which the plans are required to be aggregated. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 4.1Compensation limit. Notwithstanding Amendment Section 4.2 or any election in Amendment Section 2.2, if the Plan is a 401(k) plan, then participants may not make elective deferrals with respect to amounts that are not 415 Compensation. However, for this purpose, 415 Compensation is not limited to the annual compensation limit of Code §401(a)(17). |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 4.2Compensation paid after severance from employment. Compensation for purposes of allocations (hereinafter referred to as Plan Compensation) shall be adjusted, unless otherwise elected in Amendment Section 2.2, in the same manner as 415 Compensation pursuant to Article III of this Amendment if those amounts would have been included in Compensation if they were paid prior to the Participant's severance from employment, except in applying Article III, the term "limitation year" shall be replaced with the term "plan year" and the term "415 Compensation" shall be replaced with the term "Plan Compensation." |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | 4.3Option to apply Plan Compensation provisions early. The provisions of this Article shall apply for Plan Years beginning on and after July 1, 2007, unless another effective date is specified in Section 2.2 of this Amendment. |
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|   | (a)[X]The Plan will administratively enforce a maximum notice period of   180   days (maximum notice period cannot exceed 180 days.) |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)[X]The Plan will apply the 6-month suspension period as described in Section 6.07(A)(2) of the Plan. |
|--------|---------------------------------------------------------------------------------------------------------|

|   | (b)[   ]The Plan will modify the suspension period as described in Section 6.07(A)(2) of the Plan. A Participant who receives a safe harbor hardship distribution may not make Elective Deferrals or Employee Contributions to the Plan during the                       -month (enter a number of months, not to exceed 12) period following the date of the Hardship Distribution. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)[   ]Not Applicable. Plan is subject to the Qualified Joint and Survivor Annuity requirements outlined in the Plan thus all distributions exceeding the threshold identified in the Plan are subject to spousal consent. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[X]Participants will not be required to obtain spousal consent for all distributions made from the Plan (unless the Participant chooses an annuity form of payment, which will require a distribution, and any subsequent distributions, exceeding the threshold identified in the Plan to be subject to spousal consent). |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)[   ]Participants will be required to obtain spousal consent for all distributions made from the Plan exceeding the threshold identified in the Plan. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)Accounts affected.(Choose a. or choose one or more of b. through f.): |
|--------|--------------------------------------------------------------------------|

|   | (2)Restrictions on Participant direction (Choose one of a. or b.): |
|--------|--------------------------------------------------------------------|

|   | a.[X]None. Provided the investment does not result in a prohibited transaction, give rise to UBTI, create administrative problems or violate the Plan terms or Applicable Law. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)ERISA §404(c).(Choose one of a. or b.): |
|--------|-------------------------------------------------|

|   | (4)QDIA (Qualified Default Investment Alternative).(Choose one of a. or b.): |
|--------|------------------------------------------------------------------------------|

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|   | (a)[X]No restriction on method of a Participant's salary reduction election |
|--------|-----------------------------------------------------------------------------|

|   | (b)[   ]In whole percentage increments |
|--------|-------------------------------------------------------|

|   | (c)[   ]In whole dollar increments |
|--------|---------------------------------------------------|

|   | (d)[   ] In percentage increments except that catch-up salary reductions may be made in whole percentage increments or whole dollar increments |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e)[   ]Other:    |
|--------|--------------------------------------------|

|   | (a)[   ]Permitted at any time and will be effective as soon as administratively feasible |
|--------|---------------------------------------------------------------------------------------------------------|

|   | (b)[   ]Permitted only on the first day of each calendar month |
|--------|-------------------------------------------------------------------------------|

|   | (c)[X]Permitted only on the first day of each calendar quarter |
|--------|----------------------------------------------------------------|

|   | (d)[   ]Permitted only once every                          (choose one of 30/60/90) days |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e)[   ]Other:    |
|--------|--------------------------------------------|

|   | (a)[X]A separate participant election is not permitted for bonuses. The same Salary Reduction Agreement election will apply to all Elective Deferral Compensation. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[   ]A separate participant election will be                          (permitted/required) for bonuses. Participants may make a separate election on the Salary Reduction Agreement form provided by the Employer which will apply only to bonus payments. If permitted is elected, the participant's regular election will apply unless a separate election is made. If you select required, there will be no deferral from bonuses unless the participant makes a separate election for bonuses. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[X]Permits. Subject to approval by the Plan Administrator and as further described below (Complete (1) and (2)): |
|--------|---------------------------------------------------------------------------------------------------------------------|

|   | (1)Who may roll over.(Choose one of a. or b.): |
|--------|------------------------------------------------|

|   | a.[   ]Participants only. |
|--------|------------------------------------------|

|   | b.[X]Eligible Employees or Participants. |
|--------|------------------------------------------|

|   | (2)Sources/Types. The Plan will accept a Rollover Contribution (Choose one of a. or b.): |
|--------|------------------------------------------------------------------------------------------|

|   | a.[X]All. From any Eligible Retirement Plan and as to all Contribution Types eligible to be rolled into this Plan. |
|--------|--------------------------------------------------------------------------------------------------------------------|

|   | b.[   ]Limited. Only from the following types of Eligible Retirement Plans and/or as to the following Contribution Types: . |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)[   ]Employer pays all expenses except those intrinsic to Trust assets which the Plan will pay (e.g., brokerage commissions). |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2)[X]Name(s) of Participating Employers:United Utilities, Inc. See SFC Election 73 for details. |
|--------|--------------------------------------------------------------------------------------------------|

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|   | (b)[   ]If only another Defined Contribution Plan. Make the Top-Heavy Minimum Allocation (Choose one of (1) or (2)): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]To this Plan. |
|--------|--------------------------------------|

|   | (2)[   ]To another Defined Contribution Plan:   (plan name) |
|--------|--------------------------------------------------------------------------------------|

|   | (c)[   ]If one or more Defined Benefit Plans. Make the Top-Heavy Minimum Allocation or provide the top-heavy minimum benefit (Choose one of (1), (2), or (3)): |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1)[   ]To this Plan. Increase the Top-Heavy Minimum Allocation to 5%. |
|--------|---------------------------------------------------------------------------------------|

|   | (2)[   ]To another Defined Contribution Plan. Increase the Top-Heavy Minimum Allocation to 5% and provide under the:    (name of other Defined Contribution Plan). |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)[   ]To a Defined Benefit Plan. Provide the 2% top-heavy minimum benefit under the:                              (name of Defined Benefit Plan) and applying the following interest rate and mortality assumptions:                             . |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)[X]Applies. Protected Benefits have been eliminated as follows (Choose one or more of rows (1) through (4) as applicable. Choose one of columns (1), (2), or (3), and complete column (4)): |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                   | (1)AllParticipants/Accounts | (2)Post-E.D.ContributionAccounts only | (3)Post-E.D.Participantsonly | (4)EffectiveDate(E.D.)                                                                                                                           |
|--------------------------------------------------------|-----------------------------|---------------------------------------|------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)[   ] QJSA/QPSA distributions   | [   ]        | [   ]                  | [   ]         |                          |
| (2)[   ] Installment distributions | [   ]        | [   ]                  | [   ]         |                          |
| (3)[   ] In-kind distributions     | [   ]        | [   ]                  | [   ]         |                          |

|   | (4)[X]Specify:Early Retirement Age under the GCI Plan effective January 1, 2010   |
|--------|---------------------------------------------------------------------------------------------|

|   | (c)[X]Applies. List any Protected Benefits that are provided under this Plan but that are not specifically provided for under the Adoption Agreement (complete (1), (2) and (3), select one of (4) or (5), and complete (a) through (j) as applicable): |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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