----

**EXHIBIT 10(a)**

 

 

 

| **CLECO POWER LLC**                                      |
|----------------------------------------------------------|
| **401(k) SAVINGS AND  INVESTMENT PLAN**                  |
| ** **                                               |
| ** **                                               |
| ** **                                               |
| **(As Amended and  Restated Effective January 1, 2004)** |

 

 

 

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|                                                          |
|----------------------------------------------------------|
| **CLECO POWER LLC**                                      |
| **401(k) SAVINGS AND  INVESTMENT PLAN**                  |
| ** **                                               |
| **(As Amended and  Restated Effective January 1, 2004)** |
|                                                          |
|                                                          |
| **INDEX**                                                |

 

| **Page**ARTICLE IDEFINITIONS.........................................................................................  2
Section:

1.1

Accounts.................................................................................................. 

2

1.2

Administrator........................................................................................... 

2

1.3

Affiliate................................................................................................... 

2

1.4

After-Tax  Contributions........................................................................... 

2

1.5

After-Tax  Contribution Account.............................................................. 

2

1.6

Anniversary  Date..................................................................................... 

2

1.7

Beneficiary  ............................................................................................. 

2

1.8

Code  ....................................................................................................... 

2

1.9

Company.................................................................................................. 

2

1.10

Company  Stock ....................................................................................... 

2

1.11

Committee................................................................................................ 

3

1.12

Compensation.......................................................................................... 

3

1.13

Contribution............................................................................................. 

4

1.14

Defined  Benefit Plan................................................................................ 

4

1.15

Effective  Date.......................................................................................... 

4

1.16

Employee................................................................................................. 

4

1.17

Employer................................................................................................. 

4

1.18

Employer  Matching Contribution............................................................. 

4

1.19

Employer  Matching Contribution Account............................................... 

4

1.20

Entry  Date................................................................................................ 

4

1.21

ERISA...................................................................................................... 

5

1.22

ESOP  Account......................................................................................... 

5

1.23

ESOP  Contributions................................................................................. 

5

1.24

ESOP  Fund.............................................................................................. 

5

1.25

ESOP  Trust.............................................................................................. 

5

1.26

ESOP  Trustee.......................................................................................... 

5

1.27

Exempt  Loan............................................................................................ 

5

1.28

Financed  Stock......................................................................................... 

5

1.29

Fiduciaries............................................................................................... 

5

1.30

Hours  of Service...................................................................................... 

5

1.31

Investment  Fund....................................................................................... 

7

-ii-

**Page**

1.32

Investment  Manager................................................................................ 

7

1.33

Leased  Employee.................................................................................... 

7

1.34

Original  Plan........................................................................................... 

7

1.35

Participant............................................................................................... 

7

1.36

Plan......................................................................................................... 

7

1.37

Plan  Year................................................................................................ 

7

1.38

Pre-Tax  Contributions............................................................................. 

7

1.39

Pre-Tax  Contribution Account................................................................ 

7

1.40

Prior  Plan................................................................................................ 

7

1.41

Retirement............................................................................................... 

8

1.42

Retirement  Date...................................................................................... 

8

1.43

Rollover  Account.................................................................................... 

8

1.44

Rollover  Contribution............................................................................. 

8

1.45

Savings  Trust.......................................................................................... 

8

1.46

Savings  Trustee....................................................................................... 

8

1.47

Service.................................................................................................... 

8

1.48

Stock  Suspense Account......................................................................... 

8

1.49

Superseded  Plan..................................................................................... 

8

1.50

Trust  Agreements.................................................................................... 

8

1.51

Trust  Funds............................................................................................. 

8

1.52

Trustees.................................................................................................. 

9

1.53

Valuation  Date........................................................................................ 

9

1.54

Vesting  Computation Period................................................................... 

9

1.55

Vesting  Service....................................................................................... 

9

ARTICLE  II

ADMINISTRATION  OF THE PLAN..................................................... 

10

Section:

2.1

Appointment  of Committee..................................................................... 

10

2.2

Records  of Committee............................................................................ 

10

2.3

Committee  Action................................................................................... 

10

2.4

Committee  Disqualification.................................................................... 

10

2.5

Committee  Compensation and Expenses................................................. 

10

2.6

Committee  Liability................................................................................ 

10

2.7

Committee  Determinations...................................................................... 

11

2.8

Information  from Employer..................................................................... 

12

2.9

Uniform  Administration.......................................................................... 

12

2.10

Reporting  Responsibilities..................................................................... 

13

2.11

Disclosure  Responsibilities.................................................................... 

13

2.12

Annual  Statements .................................................................................. 

13

2.13

Allocation  of Responsibility Among Fiduciaries for Plan and Trust  Administration........................................................................................ 

  13

-iii-

**Page**

2.14

Annual  Audit............................................................................................ 

14

2.15

Presenting  Claims for Benefits ................................................................ 

14

2.16

Claims  Review Procedure....................................................................... 

15

2.17

Disputed  Benefits..................................................................................... 

15

ARTICLE  III 

PARTICIPATION  IN THE PLAN........................................................... 

17

Section:

3.1

Eligibility  of Employees.......................................................................... 

17

3.2

Employee  Information.............................................................................. 

17

3.3

Notification  of Eligible Employees......................................................... 

17

3.4

Application  by Participants..................................................................... 

17

3.5

Authorized  Absences............................................................................... 

18

3.6

Vesting  Service........................................................................................ 

19

3.7

Break  In Service...................................................................................... 

19

3.8

Participation  and Vesting upon Re-Employment...................................... 

19

3.9

Transfers.................................................................................................. 

20

3.10

Qualified  Military Service....................................................................... 

21

ARTICLE  IV

CONTRIBUTIONS  TO THE PLAN........................................................ 

22

Section:

4.1

Employer  Contributions........................................................................... 

22

4.2

Pre-Tax  Contributions.............................................................................. 

22

4.3

Actual  Deferral Percentage...................................................................... 

24

4.4

Actual  Deferral Percentage Limits........................................................... 

24

4.5

Reduction  of Pre-Tax Contribution Rates................................................ 

25

4.6

Increase  in Pre-Tax Contribution Rates................................................... 

26

4.7

Excess  Pre-Tax Contributions.................................................................. 

26

4.8

Contribution  Percentage and ESOP Percentage....................................... 

27

4.9

Contribution  Percentage and ESOP Percentage Limits............................ 

29

4.10

Treatment  of Excess Aggregate Contributions or ESOP  Contributions........................................................................................... 

  30

4.11

Multiple  Use of Alternative Limitation.................................................... 

31

4.12

ESOP  Contributions, Employer Matching Contributions and  Pre-Tax Contributions To Be Tax-Deductible......................................... 

  31

4.13

Maximum  Allocations.............................................................................. 

32

4.14

Refunds  to Employer ............................................................................... 

32

**  **

-iv-
****Page
 
 
ARTICLE  V

PARTICIPANTS'  ACCOUNTS .............................................................. 

33

 
Section:

 
5.1

Trust  Accounts......................................................................................... 

33

5.2

Valuation  of Trust Fund............................................................................ 

33

5.3

Allocation  to Accounts............................................................................. 

34

5.4

Treatment  of Company Stock Purchased with an Exempt Loan................ 

37

5.5

Maximum  Annual Additions..................................................................... 

38

5.6

Borrowings  to Purchase Company Stock; Certain Conditions  Applicable to Such Company Stock......................................................... 

  43

ARTICLE  VI

PARTICIPANTS'  BENEFITS.................................................................. 

46

Section:

 
6.1

Termination  of Service............................................................................ 

46

 
6.2

Disability  of Participants......................................................................... 

46

 
6.3

Death  of Participants................................................................................ 

46

 
6.4

Retirement  of Participants on or After Retirement Date........................... 

47

 
6.5

In-Service  Distributions........................................................................... 

47

 
6.6

Payments  of Benefits................................................................................ 

47

 
6.7

Participation  Rights Determined as of Valuation Date  Preceding Termination of Employment.................................................... 

  49

 
6.8

Disposition  of Forfeitures........................................................................ 

49

 
6.9

Required  Minimum Distributions............................................................. 

50

 
6.10

Unclaimed  Benefits.................................................................................. 

56

 
6.11

ESOP  Allocations.................................................................................... 

56

 
6.12

Right  to Transfer Eligible Rollover Distribution..................................... 

56

 
 
ARTICLE  VII

WITHDRAWALS  AND LOANS............................................................. 

59

 
Section:

 
7.1

Withdrawal  of Pre-Tax Contribution Account on or  After Age 591⁄2......................................................................................... 

  59

 
7.2

Withdrawal  of After-Tax Contributions and Rollover Account............... 

59

 
7.3

Conditions  of Withdrawals of After-Tax Contributions  and Rollover Account.............................................................................. 

  59

 
7.4

Hardship  Withdrawals from Pre-Tax Contribution Account.................... 

59

 
7.5

Loans........................................................................................................ 

60

 
 
ARTICLE  VIII

INVESTMENT  DIRECTIONS................................................................ 

63

 
Section:

 
8.1

Investment  of Trust Funds........................................................................ 

63

 
8.2

Diversification  Election........................................................................... 

64

 
8.3

Voting  of Company Stock; Exercise of Other Rights................................ 

65

 
-v-

**Page**

 
 
 
ARTICLE IX

TRUST  AGREEMENT AND TRUST FUND......................................... 

67

Section:

9.1

Trust  Agreement....................................................................................... 

67

9.2

Benefits  Paid Solely from Trust Funds.................................................... 

67

9.3

Committee  Directions to Trustees............................................................ 

67

9.4

Trustees'  Reliance on Committee Instructions.......................................... 

67

9.5

Authority  of Trustees in Absence of Instructions  from the Committee.................................................................................. 

  67

9.6

Compliance  with Exchange Act Rule 10(b)(18)...................................... 

68

ARTICLE  X

ADOPTION  OF PLAN BY OTHER CORPORATIONS,  AMENDMENT AND TERMINATION OF THE PLAN, AND  DISCONTINUANCE OF CONTRIBUTIONS TO THE TRUST  FUNDS.................................................................................................... 

****69

Section:

** **

** **

10.1

Adoption  by Employers........................................................................... 

69

10.2

Continuous  Service.................................................................................. 

69

10.3

Amendment  of the Plan............................................................................ 

70

10.4

Termination  of the Plan............................................................................ 

70

10.5

Distribution  of Trust Funds on Termination............................................. 

70

10.6

Effect  of Discontinuance of Contributions............................................... 

71

10.7

Merger  of Plan with Another Plan........................................................... 

71

ARTICLE  XI

TOP-HEAVY  PLAN REQUIREMENTS................................................. 

72

Section:

11.1

General  Rule............................................................................................ 

72

11.2

Vesting  Provisions................................................................................... 

72

11.3

Minimum  Contribution Provisions........................................................... 

72

11.4

Coordination  with Other Plans................................................................. 

73

11.5

Distributions  to Certain Key Employees.................................................. 

74

11.6

Determination  of Top-Heavy Status......................................................... 

74

ARTICLE  XII

MISCELLANEOUS  PROVISIONS......................................................... 

79

Section:

12.1

Terms  of Employment.............................................................................. 

79

12.2

Controlling  Law....................................................................................... 

79

12.3

Invalidity  of Particular Provisions........................................................... 

79

12.4

Non-Alienability  of Rights of Participants............................................... 

79

12.5

Payments  in Satisfaction of Claims of Participants.................................. 

80

12.6

Payments  Due Minors and Incompetents.................................................. 

80

12.7

Acceptance  of Terms and Conditions of Plan by Participants.................. 

80

12.8

Impossibility  of Diversion of Trust Fund................................................. 

80

-vi-

**CLECO POWER LLC 401(k)SAVINGS AND INVESTMENT PLAN**

** **

**(As Amended and RestatedEffective January 1, 2004)**

**Recitals**

                        Cleco Power LLC (thesuccessor to Cleco Utility Group, Inc., formerly known as Cleco Corporation andCentral Louisiana Electric Company, Inc.) (the "Company"), aLouisiana corporation with its principal place of business in Pineville,Louisiana, established the Central Louisiana Electric Company, Inc. 401(k)Savings and Investment Plan (the "Original Plan"), effective January1, 1985, for the benefit of its eligible Employees.  Effective January 1, 1989,the Original Plan was amended to comply with the provisions of the Tax ReformAct of 1986 and to make certain other changes therein (the "SupersededPlan").

                        Effective April 2, 1991,the Board of Directors of the Company authorized the amendment and restatementof the Superseded Plan (the "Prior Plan") to include an employeestock ownership plan which is a stock bonus plan intended to qualify underSections 401(a) and 4975(e)(7) of the Internal Revenue Code of 1986, as amended(the "Code"), and as such is designed to invest primarily in CompanyStock.  The Prior Plan was amended and restated effective January 1, 1994 andamended on numerous occasions thereafter. 

                        Effective January 1,2004, the Board of Directors of the Company authorized the restatement andcontinuation of the Prior Plan in the form set forth herein (the"Plan").

                        The Cleco Power LLC 401(k)Savings and Investment Plan Stock Trust Agreement (originally establishedeffective January 1, 1985 as the Central Louisiana Electric Company 401(k)Savings and Investment Trust and which was combined with the Cleco Corporation401(k) Savings and Investment Plan Stock Trust Agreement pursuant to anamendment and restatement effective August 1, 1997), is intended to continue toeffect and to form a part of this Plan.  The Plan and Trust Agreement are alsointended to meet the requirements of Sections 401(a), 401(k), and 501(a) of theCode, and the requirements of the Employee Retirement Income Security Act of1974, as either may be amended from time to time.

                        The provisions of thisPlan shall apply to a Participant who continues his Service after the EffectiveDate.  Except as otherwise set forth herein, the rights and benefits, if any,of a former Participant who terminated his Service prior to the Effective Dateshall be determined under the provisions of the Prior Plan in effect on thedate his Service terminated.

                        NOW, THEREFORE, CLECOPower LLC hereby amends, restates in its entirety and continues the Cleco PowerLLC 401(k) Savings and Investment Plan, effective January 1, 2004, as follows:

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                         Page1 of 82

Amended andRestated Effective January 1, 2004

 

ARTICLE I

DEFINITIONS

                        As used in the Plan, thefollowing words and phrases shall have the following meanings unless thecontext clearly requires a different meaning:

            1.1       Accounts:  Theaccounts maintained for a Participant pursuant to Section 5.1.

            1.2       Administrator:  TheCompany or, at the Company's election pursuant to Section 2.1, an EmployeeBenefits Committee.

            1.3       Affiliate:  Acorporation or other trade or business which, together with the Company, is"under common control" within the meaning of Section 414(b) or (c),as modified by Section 415(h) of the Code; any organization (whether or notincorporated) which is a member of an "affiliated service group"(within the meaning of Section 414(m) of the Code) which includes the Company;and any other entity required to be aggregated with the Company pursuant toregulations under Section 414(o) of the Code.

            1.4       After-Tax Contributions: Any amount contributed prior to January 1, 1989 by a Participant to the Planfrom his Compensation as After-Tax Contributions pursuant to the Original Plan.

            1.5       After-Tax ContributionAccount:  The account or accounts maintained for each Participant who madeAfter-Tax Contributions to the Original Plan to reflect his After-TaxContributions and adjustments relating thereto.

            1.6       Anniversary Date:  January 1.

           1.7       Beneficiary:  Suchnatural person or persons, or the trustee of an *inter vivos*trust forthe benefit of natural persons, entitled to receive a Participant's death benefitsunder the Plan, as provided in Section 6.3 hereof.

            1.8       Code:  The InternalRevenue Code of 1986, as amended from time to time.

           1.9       Company:  ClecoPower LLC, a Louisiana corporation, or a successor to Cleco Power LLC. in theownership of substantially all of its assets.

          1.10     Company Stock: Stock of the Company or an Affiliate which shall meet one of the followingrequirements:

            (a)       Suchstock may be common stock of the Company or an Affiliate which is readilytradable on an established securities market;

 

            (b)       Ifthere is no such readily tradable common stock, then the term "CompanyStock" shall mean common stock issued by the Company or an 

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                   Page 2 of 82

Amended andRestated Effective January 1, 2004

 

 

Affiliate having acombination of voting power and dividend rights equal to or in excess of (i)the class of common stock of the Company (or an Affiliate) having the greatestvoting power and (ii) the class of common stock of the Company (or anAffiliate) having the greatest dividend rights;

 

            (c)       "CompanyStock" may be non-callable preferred stock issued by the Company (or anAffiliate thereof) that is convertible to any stock that meets the requirementsof the applicable subparagraph (a) or (b) above and if such conversion is at aconversion price which (determined as of the date of acquisition by the Plan)is reasonable. For purposes of this subparagraph (c), preferred stock shall betreated as non-callable if, after the call, there is a reasonable opportunityfor a conversion which meets the requirements of this paragraph.

            1.11     Committee:  TheEmployee Benefits Committee appointed by the Board of Directors of the Companypursuant to Section 2.1.

            1.12     Compensation:  Thetotal compensation actually paid to the respective Participants by the Employerduring the applicable payroll period, including salaries, wages, commissions,overtime pay and any other payments of compensation which would be subject totax under Section 3401(a) of the Code, determined without regard to any dollarlimitations under Section 3121(a)(1) of the Code.  The Compensation of aParticipant shall also include any amount which is not currently includable inthe Participant's gross income by reason of the application of Sections 125,402(a)(8), 402(h)(1)(B) or 403(b) of the Code.  The Compensation of therespective Participants as reflected by the books and records of the Employershall be conclusive. Notwithstanding anything herein to the contrary, effectiveJanuary 1, 1989, in no event shall the Compensation taken into account underthe Plan for any Participant during a given Plan Year exceed $200,000 or suchother dollar amount as may be prescribed by the Secretary of the Treasury orhis delegate under Section 401(a)(17) of the Code.

                        In addition to otherapplicable limitations set forth in the Plan, and notwithstanding any otherprovision of the Plan to the contrary, for Plan Years beginning on or afterJanuary 1, 1994, the Compensation of each Employee taken into account under thePlan shall not exceed $150,000, as adjusted by the Commissioner for increasesin the cost of living in accordance with section 401(a)(17)(B) of the InternalRevenue Code.  The cost-of-living adjustment in effect for a calendar yearapplies to any period, not exceeding 12 months, over which Compensation isdetermined (determination period) beginning in such calendar year.  If adetermination period consists of fewer than 12 months, the Compensation limitwill be multiplied by a fraction, the numerator of which is the number ofmonths in the determination period, and the denominator of which is 12.

                        For Plan Years beginningon or after January 1, 1994, any reference in this Plan to the limitation undersection 401(a)(17) of the Code shall mean the Compensation limit set forth inthis provision.

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                         Page 3 of 82

Amended andRestated Effective January 1, 2004
 
                        If Compensation for anyprior determination period is taken into account in determining an Employee'sbenefits accruing in the current Plan Year, the Compensation for that priordetermination period is subject to the Compensation limit in effect for thatprior determination period.  For this purpose, for determination periodsbeginning before the first day of the first Plan Year beginning on or afterJanuary 1, 1994, the Compensation limit is $150,000.

                        The annual Compensationof each Participant taken into account in determining allocations for any PlanYear beginning January 1, 2002, shall not exceed $200,000, as adjusted forcost-of-living increases in accordance with Code Section 401(a)(17)(B).  AnnualCompensation means Compensation during the Plan Year or such other consecutive12-month period over which Compensation is otherwise determined under the Plan(the determination period).  The cost-of-living adjustment in effect for acalendar year applies to annual Compensation for the determination period thatbegins with or within such calendar year.

            1.13     Contribution:  Anyamount contributed to the Trust Fund pursuant to the provisions of this Plan bythe Employer or by a Participant from his Compensation, including ESOPContributions, Employer Matching Contributions, Pre-Tax Basic Contributions orPre-Tax Excess Contributions.

            1.14     Defined Benefit Plan: Any defined benefit plan (as defined in Section 415(k) of the Code) maintainedby the Company or by any Affiliate.

            1.15     Effective Date: January 1, 2004.

            1.16     Employee:  Anyperson employed by an Employer and any person employed by an Affiliate,including but not limited to (a) all directors and officers of an Employerexcept any such person who is not regularly and principally employed by suchEmployer and (b) any Leased Employee performing services for an Employer exceptany such person who is covered by a money purchase pension plan that isprovided by the leasing organization and requires a non-integrated employer contributionrate of at least ten percent (10%) of compensation, immediate participation andfull and immediate vesting.

            1.17     Employer:  TheCompany, its successors and any eligible organization that shall adopt thisPlan pursuant to the provisions of Article X, and the successors, if any, tosuch organization.

            1.18     Employer MatchingContribution:  Any amount, with the exception of ESOP Contributions,contributed to the Trust Fund by the Employer pursuant to Section 4.1.

            1.19     Employer MatchingContribution Account:  The account maintained for each Participant toreflect the Employer Matching Contributions to the Plan or to the Prior Planfor each Participant prior to the Effective Date, and any adjustments theretomade pursuant to the provisions of the Plan.

            1.20     Entry Date:  TheEffective Date and any other day during the calendar year.

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                         Page 4 of 82

Amended andRestated Effective January 1, 2004
 
            1.21     ERISA:  Public LawNo. 93-406, the Employee Retirement Income Security Act of 1974, as amendedfrom time to time.

            1.22     ESOP Account:  Theaccount maintained for each Participant to reflect the interest in. the ESOPFund allocated to each Participant.

            1.23     ESOP Contributions: The Employer Contributions to the ESOP Trust for the purpose of repayment of anExempt Loan, as described in Section 4.1.

            1.24     ESOP Fund:  Theinvestment fund held by the ESOP Trustee which shall be primarily invested andreinvested in shares of Company Stock.

            1.25     ESOP Trust:  TheCentral Louisiana Electric Company 401(k) Savings and Investment Plan ESOPTrust established effective April 2, 1991, as amended and restated and combinedwith the Savings Trust effective August 1, 1997, and as thereafter may beamended.

            1.26     ESOP Trustee:  Effectiveas of January 1, 2004, JPMorgan Chase Bank.

            1.27     Exempt Loan:  Anyloan or other extension of credit that is used to finance the purchase ofCompany Stock by the Trustee and that meets the requirements of Section 5.6.

            1.28     Financed Stock: Company Stock acquired with the proceeds of an Exempt Loan. 

            1.29     Fiduciaries:  TheEmployer, the Committee, the ESOP Trustee, the Savings Trustee and any otherperson designated as a Fiduciary with respect to the Plan or the TrustAgreements, but only with respect to the specific responsibilities of each asdescribed in Section 2.13 hereof.  Any person or group of persons may serve inmore than one fiduciary capacity with respect to the Plan. 

            1.30     Hour of Service:  AnEmployee shall be credited with an Hour of Service as follows:

            (a)       AnHour of Service shall be credited to an Employee for each hour for which anEmployee is directly paid, or entitled to payment, by the Employer or anAffiliate for the performance of duties during the applicable computationperiod.  Such hours shall be credited to the Employee for the computationperiod or periods in which the duties were performed.

 

            (b)       AnHour of Service shall be credited to an Employee for each hour for which backpay, irrespective. of mitigation of damages, has been either awarded or agreedto by the Employer or an Affiliate.  These hours shall be credited to theEmployee for the computation period or periods to which the award or agreementpertains rather than the computation period in which the 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                         Page 5 of 82

Amended andRestated Effective January 1, 2004
 
award, agreement, orpayment is made.  Hours of Service shall not be credited to an Employee underboth paragraphs (a) and (b) of this Section.

 

            (c)       Inaddition to Hours of Service credited in paragraphs (a) and (b) of thisSection, an Hour of Service shall be credited to an Employee for each hour forwhich such Employee is directly or indirectly paid, or entitled to such paymentby the Employer or an Affiliate for reasons (such as vacation, sickness ordisability) other than for the performance of duties during the applicablecomputation period.  For purposes of this paragraph (c), irrespective ofwhether such hours have accrued in other computation periods, such hours shallbe counted in the computation period in which either payment is actually made oramounts payable to the Employee come due. For purposes of this paragraph (c),Hours of Service shall be determined by dividing the payments received or duefor reasons other than the performance of duties by the lesser of (i) theEmployee's most recent hourly rates of compensation for the performance ofduties or (ii) the Employee's average hourly rate of compensation for theperformance of duties for the most recent computation period in which theEmployee completed more than five hundred (500) Hours of Service.

 

          (d)       The number of Hours of Service which arecredited for reasons other than the performance of duties for the Employer indetermining a Break In Service shall be determined in accordance with Sections2530.200b-2(b) and (c) of Title 29, Chapter XXV of the Code of FederalRegulations.

Hours of Service will be credited for employmentwith other members of an affiliated service group (under Section 414(m)), acontrolled group of corporations (under Section 414(b)) or a group of trades orbusinesses under common control (under Section 414(c)), of which the adoptingEmployer is a member.  Notwithstanding anything in this Plan to the contrary,Hours of Service shall not be credited for employment with the Employer or anAffiliate before it becomes or after it ceases to be a member of an affiliatedservice group, a controlled group of corporations or a group of trades orbusinesses under common control or for any period when such Employer orAffiliate does not maintain this Plan.

                        Solely for purposes ofdetermining whether a Break In Service, as defined in Section 3.7, forparticipation and vesting purposes has occurred in a computation period for anyPlan Year beginning after December 31, 1984, an individual who is absent fromwork for maternity or paternity reasons shall receive credit for the Hours ofService which would otherwise have been credited to such individual but forsuch absence, or in any case in which such hours cannot be determined, eight(8) Hours of Service per day of such absence.  For purposes of this paragraph,an absence from work for maternity or paternity reasons means an absence (i) byreason of the pregnancy of the individual, (ii) by reason of the birth of achild of the individual, (iii) by reason of the placement of a child with theindividual in connection with the adoption of such child by such individual or(iv) for purposes of caring for such child for a period beginning immediatelyfollowing such birth or placement.  The Hours of Service credited under thisparagraph shall be credited (1) in the computation period in which the 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                         Page 6 of 82

Amended andRestated Effective January 1, 2004
 
absence begins if the crediting is necessary toprevent a Break In Service in that period or (2) in all other cases, in thefollowing computation period.

            1.31     Investment Fund: One of the Investment Funds established and held under the Trust Fund, asdescribed in Section 8.1. 

            1.32     Investment Manager: The Investment Manager, if any, appointed under the Trust Agreements, as suchterm is defined by Section 3(38) of ERISA.

            1.33     Leased Employee: Each person who is not an employee of the Employer or an Affiliate but whoperforms services for the Employer or an Affiliate pursuant to a leasingagreement (oral or written) between the Employer or an Affiliate and anyleasing organization, provided that such person has performed such services forthe Employer or an Affiliate or for related persons (within the meaning ofSection 414(n)(3) of the Code) on a substantially full-time basis for a periodof at least one year and such services are performed under primary direction orcontrol by the Employer or an Affiliate.  Notwithstanding the precedingsentence, the term "Leased Employee" shall not include any individualwho is deemed to be an employee of an Employer or an Affiliate under Section414(n)(5) of the Code. 

            1.34     Original Plan:  TheCentral Louisiana Electric Company 401(k) Savings and Investment Plan asestablished effective January 1, 1985.

            1.35     Participant:  Aneligible Employee who, pursuant to the provisions of Article III hereof, haselected to participate in the Plan, and who at any relevant time is eithermaking, or has made, Pre-Tax Basic Contributions and for whom contribution accountscontinue to be held under the Plan.

            1.36     Plan:  The Plan setforth herein, intended to constitute a profit-sharing plan under Section401(a)(27) of the Code and an employee stock ownership plan under Section4975(e)(7) of the Code, including all subsequent amendments hereto.

            1.37     Plan Year:  Eachfiscal year commencing January 1 and ending December 31 of each calendar year.

            1.38     Pre-Tax Contributions: Any amount deferred by a Participant from his Compensation as "Pre-TaxBasic Contributions" and "Pre-Tax Excess Contributions" pursuantto Section 4.2.

            1.39     Pre-Tax ContributionAccount:  The account or accounts maintained for each Participant toreflect his Pre-Tax Basic Contributions and Pre-Tax Excess Contributions to thePlan, and any adjustments thereto made pursuant to the provisions of the Plan.

            1.40     Prior Plan:  TheCentral Louisiana Electric Company, Inc. 401(k) Savings and Investment Plan, asamended and restated effective April 2, 1991 and as thereafter amended and ineffect on the date immediately preceding the Effective Date.

 

 

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            1.41     Retirement: Termination of employment on or after the Retirement Date of a Participant.

            1.42     Retirement Date: With respect to Employees employed prior to January 1, 1988, the term"Retirement Date" shall mean the first day of the calendar monthcoincident with or next following the sixty-fifth (65th) birthday of aParticipant; and, with respect to Employees hired on or after January 1, 1988,such term shall mean the later of (i) the Participant's attainment of agesixty-five (65) or (ii) the Participant's completion of five (5) years ofVesting Service.

            1.43     Rollover Account: The account maintained for each Employee who has made a contribution to theTrust Fund of amounts distributed to him from a plan that is qualified underSections 401(a) and 501(a) of the Code or an individual retirement account inaccordance with the provisions of Section 5.3.

            1.44     Rollover Contribution: Any amount contributed by a Participant to his Rollover Account.

            1.45     Savings Trust:  TheCleco Power LLC 401(k) Savings and Investment Plan Stock Trust Agreement (as itmay be amended), which was established effective January 1, 1985 as the CentralLouisiana Electric Company 401(k) Savings and Investment Plan Stock TrustAgreement, which was most recently amended and restated effective August 1,1997, and which was further amended effective as of January 1, 2004.

            1.46     Savings Trustee:  Effectiveas of January 1, 2004, JPMorgan Chase Bank.

            1.47     Service:  Activeemployment as an Employee of an Employer except that if active employment shallbe interrupted by authorized absences of the kinds described in Section 3.5,such interruption of active employment shall not be considered as aninterruption of Service.

            1.48     Stock Suspense Account: The suspense account maintained by the ESOP Trustee in accordance with Section5.1, and to which will be credited all shares of Financed Stock prior to theallocation of such shares to the ESOP Accounts in accordance with Section 5.3.

            1.49     Superseded Plan: The Central Louisiana Electric Company 401(k) Savings and Investment Plan asamended and restated by the Company on January 1, 1989.

            1.50     Trust Agreements:  TheSavings Trust and the ESOP Trust.

           1.51     Trust Funds:  Allcontributions of Employers and Participants, and the investments andreinvestments thereof, held by the Trustees under the Trust Agreements,together with all income, profits or increments thereon.

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                         Page 8 of 82

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             1.52     Trustees: Collectively, the ESOP Trustee and the Savings Trustee.

            1.53     Valuation Date:  Eachbusiness day of the Plan Year.  The last business day of each calendar quartershall be the "quarterly Valuation Date," and the last day of Decemberof each Plan Year shall be the "annual Valuation Date."

            1.54     Vesting ComputationPeriod:  The twelve (12) consecutive month period beginning January 1 andending December 31.

            1.55     Vesting Service: The period of a Participant's employment considered in the determination of hiseligibility for benefits under Section 3.6 of the Plan.

                        Words used in this Planand in the Trust Agreements in the singular shall include the plural and in theplural the singular, and the gender of words used shall be construed to includewhichever may be appropriate under any particular circumstances of themasculine, feminine or neuter genders.

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                         Page 9 of 82

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ARTICLE II

ADMINISTRATION OF THEPLAN

            2.1       Appointment ofCommittee:  The Company shall serve as Administrator of the Plan, unless,in its sole discretion, the Board of Directors of the Company shall appoint anEmployee Benefits Committee (the "Committee" herein) of not less thanthree (3) persons, who may be Employees of the Company, to perform theadministrative duties set forth herein.  If so appointed, the Committee shallbe the administrator of the Plan for the purposes of ERISA.  Each member of theCommittee shall serve for such term as the Board of Directors of the Companymay designate or until his death, resignation or removal by the Board.  TheBoard of Directors of the Company shall promptly appoint successors to fill anyvacancies in the Committee.

            2.2       Records of Committee: The Committee shall keep appropriate records of its proceedings and theadministration of the Plan.  In its sole discretion, the Committee may appointone or more recordkeepers to record information relating to the administrationof the Plan. The Committee shall make available to Participants and theirBeneficiaries for examination, during business hours, such records of the Planas pertain to the examining person and such documents relating to the Plan asare required by any applicable disclosure acts.

            2.3       Committee Action: The Committee may act through the concurrence of a majority of its membersexpressed either at a meeting of the Committee, or in writing without ameeting. Concurrence of a member of the Committee may be by telegram orletter.  Any member of the Committee, or the Secretary or Assistant Secretaryof the Committee (who need not be members of the Committee), may execute onbehalf of the Committee any certificate or other written instrument evidencingor carrying out any action approved by the Committee.  The Committee maydelegate any of its rights, powers and duties to any one or more of itsmembers.  The Chairman of the Committee shall be agent of the Plan and theCommittee for the service of legal process at the principal office of theCompany in Pineville, Louisiana.

            2.4       Committee Disqualification: A member of the Committee who may be a Participant shall not vote on anyquestion relating specifically to himself.

            2.5       Committee Compensationand Expenses:  The members of the Committee shall serve without bond(unless otherwise required by law) and without compensation for their servicesas such. The Committee may select and authorize the Trustees to suitablycompensate such attorneys, agents and representatives as it may deem necessaryor advisable to the performance of its duties.  Expenses of the Committee thatshall arise in connection with the administration of the Plan shall be paid bythe Company, or if not paid by the Company, by the Trustees out of the TrustFunds.

            2.6       Committee Liability: Except to the extent that such liability is created by ERISA, no member of theCommittee shall be liable for any act or omission of any other 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 10 of 82

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member of the Committee, nor for any act oromission on his own part except for his gross negligence or willful misconduct,nor for the exercise of any power or discretion in the performance of any dutyassumed by him hereunder.  The Company shall indemnify and hold harmless eachmember of the Committee from any and all claims, losses, damages, expenses(including counsel fees approved by the Committee) and liabilities (includingany amounts paid in settlement with the Committee's approval, but excluding anyexcise tax assessed against any member or members of the Committee pursuant tothe provisions of Section 4975 of the Code) arising from any act or omission ofsuch member in connection with duties and responsibilities under the Plan,except where the same is judicially determined to be due to the grossnegligence or willful misconduct of such member.

            2.7       CommitteeDeterminations:  The Committee, on behalf of the Participants and theirBeneficiaries, shall enforce this Plan in accordance with its terms, and shallhave all powers necessary for the accomplishment of that purpose, including,but not by way of limitation, the following powers:

            (a)       Toemploy such agents and assistants, such counsel (who may be of counsel to theCompany) and such clerical, medical, accounting and investment services as theCommittee may require in carrying out the provisions of the Plan.

 

          (b)       To authorize one or more of theirnumber, or any agent, to make payment, or to execute or deliver any instrument,on behalf of the Committee, except that all requisitions for funds from, andrequests, directions, notifications, certifications and instructions to, theTrustees or to the Company shall be signed either by a member of the Committeeor by the Secretary or Assistant Secretary of the Committee.

 

            (c)       Todetermine from the records of the Company the considered Compensation, Serviceand other pertinent facts regarding Employees and Participants for the purposeof the Plan.

 

            (d)       Toconstrue and interpret the Plan, decide all questions of eligibility anddetermine the amount, manner and time of payment of any benefits hereunder.

 

            (e)       Toprescribe forms and procedures to be followed by Employees for participation inthe Plan, by Participants or Beneficiaries filing applications for benefits, byParticipants applying for withdrawals, and for other occurrences in theadministration of the Plan.

 

            (f)        Toprepare and distribute, in such manner as the Committee determines to beappropriate, information explaining the Plan.

 

 

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            (g)       Tofurnish the Company and the Participants, upon request, such annual reportswith respect to the administration of the Plan as are reasonable andappropriate.

 

            (h)       Tocertify to the Trustees the amount and kind of benefits payable to Participantsand their Beneficiaries.

 

            (i)        Toauthorize all disbursements by the Trustees from the Trust Fund by a writtenauthorization signed either by a member of the Committee or by the Secretary orAssistant Secretary of the Committee; provided, however, that disbursements forordinary expenses incurred in the administration of the Trust Fund need not beauthorized by the Committee.

 

            (j)        Tointerpret and construe all terms, provisions, conditions and limitations ofthis Plan and to reconcile any inconsistency or supply any omitted detail thatmay appear in this Plan in such manner and to such extent, consistent with thegeneral terms of this Plan, as the Committee shall deem necessary and proper toeffectuate the Plan for the greatest benefit of all parties interested in thePlan.

 

            (k)       Tomake and enforce such rules and regulations for the administration of the Planas are not inconsistent with the terms set forth herein.

 

            (1)       Inaddition to all other powers herein granted, and in general consistent withprovisions hereof, the Committee shall have all other rights and powersreasonably necessary to supervise and control the administration of this Planincluding the right to administer the Plan in a manner reasonably calculated tocomply with any changes in or modifications to all relevant law as may be madefrom time to time.

            2.8       Information fromEmployer:  To enable the Committee to perform its functions, the Employershall supply full and timely information to the Committee of all mattersrelating to the dates of employment of its Employees for purposes ofdetermining eligibility of Employees to participate hereunder, the Compensationof all Participants, their Retirement, death or other cause for termination ofemployment, and such other pertinent facts as the Committee may require; andthe Committee shall advise the Trustees of such of the foregoing facts as maybe pertinent to the Trustees' administration of the Trust Fund.

            2.9       Uniform Administration: Whenever in the administration of the Plan, any action is required by theEmployer or the Committee, including, but not by way of limitation, action withrespect to eligibility of Employees, Contributions and benefits, such actionshall be uniform in nature as applied to all persons similarly situated, and noaction shall be taken which will discriminate in favor of Participants who areofficers or shareholders of the Employer, highly compensated Employees orpersons whose principal duties consist of supervising the work of others.

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 12 of 82

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            2.10     ReportingResponsibilities:  As Administrator of the Plan under ERISA, the Committeeshall file with the appropriate office of the Internal Revenue Service or theDepartment of Labor all reports, returns and notices required under ERISA,including, but not limited to, the summary Plan description, annual reports andamendments thereof to be filed with the Department of Labor, and requests fordetermination letters, annual reports and registration statements required bySection 6057(a) of the Code.

            2.11     DisclosureResponsibilities:  The Committee shall make available to each Participantand Beneficiary such records, documents and other data as may be required underERISA, and Participants or Beneficiaries shall have the right to examine suchrecords at reasonable times during business hours.  Nothing contained in thisPlan shall give any Participant or Beneficiary the right to examine any data orrecords reflecting the Compensation paid to, or relating to any Account of, anyother Participant or Beneficiary, except as may be required under ERISA.

            2.12     Annual Statements: As soon as practicable after each annual (December 31) Valuation Date or suchother date as may be designated by the Administrator, the Committee shallprepare and deliver to each Participant a written statement reflecting as ofthat Valuation Date:

            (a)       Suchinformation applicable to contributions by and for each such Participant andthe increase or decrease thereof as a consequence of valuation adjustments asmay be pertinent in the premises.

  

            (b)       The balance in his Account as of thatannual Valuation Date.

 

            2.13     Allocation of ResponsibilityAmong Fiduciaries for Plan and Trust Administration:  The Fiduciaries shallhave only those specific powers, duties, responsibilities and obligations asare specifically given them under this Plan or the Trust Agreements.  Ingeneral, the Employer shall have the sole responsibility for making theContributions provided for under Sections 4.1, 4.2 and 4.3.  The Company shallhave the sole authority to appoint and remove the Trustees and members of theCommittee.  The Company may amend or terminate, in whole or in part, this Planor the Trust Agreements.  The Committee shall have the sole responsibility forthe administration of the Plan and the sole authority to appoint and remove anyInvestment Manager which may be provided for under the Savings Trust.  TheTrustees shall have the sole responsibility for the administration of the TrustFund and shall have exclusive authority and discretion to manage and controlthe assets held under the Trust Fund except to the extent that the authority tomanage, acquire and dispose of the assets of the Trust Fund is delegated to anInvestment Manager or, in the case of assets maintained in the ESOP fund, isexercised by the Committee or a Participant, all as specifically provided inthe Trust Agreements.  Each Fiduciary warrants that any directions given,information furnished or action taken by it shall be in accordance with theprovisions of the Plan or the Trust Agreements, as the case may be, authorizingor providing for such direction, information or action.  Furthermore, eachFiduciary may rely upon any such direction, information or action of anotherFiduciary as being proper under this Plan or the Trust 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 13 of 82

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Agreements, and is not required under this Planor the Trust Agreements to inquire into the propriety of any such direction,information or action.  It is intended under this Plan and the Trust Agreementsthat each Fiduciary shall be responsible for the proper exercise of its ownpowers, duties, responsibilities and obligations under this Plan and the TrustAgreements and shall not be responsible for any act or failure to act ofanother Fiduciary.  No Fiduciary guarantees the Trust Fund in any manner againstinvestment loss or depreciation in asset value.

            2.14     Annual Audit:  TheCommittee shall engage, on behalf of all Participants, an independent CertifiedPublic Accountant who shall conduct an annual examination of any financialstatements of the Plan and Trust Fund and of other books and records of thePlan and Trust Fund as the Certified Public Accountant may deem necessary toenable him to form and provide a written opinion as to whether the financialstatements and related schedules required .to be filed with the Department ofLabor or furnished to each Participant are presented fairly and in conformitywith generally accepted accounting principles applied on a basis consistentwith that of the preceding Plan Year.  If, however, the statements required tobe submitted as part of the reports to the Department of Labor are prepared bya bank or similar institution or insurance carrier regulated and supervised andsubject to periodic examination by a state or federal agency and if suchstatements are, in fact, made a part of the annual report to the Department ofLabor and no such audit is required by ERISA, then the audit required by theforegoing provisions of this Section shall be optional with the Committee.

            2.15     Presenting Claims forBenefits:  Any Participant or any other person claiming under any deceasedParticipant may submit written application to the Committee for the payment ofany benefit asserted to be due him under the Plan.  Such application shall setforth the nature of the claim and such other information as the Committee mayreasonably request.  Promptly upon the receipt of any application required bythis Section, the Committee shall determine whether or not the Participant orBeneficiary involved is entitled to a benefit hereunder and, if so, the amountthereof and shall notify the applicant of its findings.  Benefits under thisPlan will be paid only if the Committee decides in its discretion that theapplicant is entitled to them.

                        If a claim is wholly orpartially denied, the Committee shall so notify the applicant within ninety(90) days after receipt of the application by the Committee, unless specialcircumstances require an extension of time for processing the application.  Ifsuch an extension of time for processing is required, written notice of theextension shall be furnished to the applicant prior to the end of the initialninety-day period.  In no event shall such extension exceed a period of ninety(90) days from the end of such initial period.  The extension notice shallindicate the special circumstances requiring an extension of time and the dateby which the Committee expects to render its final decision.  Notice of theCommittee's decision to deny a claim in whole or in part shall be set forth ina manner calculated to be understood by the applicant and shall contain thefollowing:

            (i)        thespecific reason or reasons for the denial,

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 14 of 82

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            (ii)       specificreference to the pertinent Plan provisions on which the denial is based,

 

          (iii)      a description of any additional material orinformation, necessary for the applicant to perfect the claim and an explanationof why such material or information is necessary, and

 

          (iv)      an explanation of the claims reviewprocedures set forth in Section 2.16 hereof.

If notice of denial is not furnished, and if theclaim is not granted within the period of time set forth above, the claim shallbe deemed denied for purposes of proceeding to the review stage described inSection 2.16.

            2.16     Claims Review Procedure: If an application filed by a Participant or Beneficiary under Section 2.15above shall result in a denial by the Committee of the benefit applied for,either in whole or in part, such applicant shall have the right, to beexercised by written request filed with the Committee within sixty (60) daysafter receipt of notice of the denial of his application or, if no such noticehas been given, within sixty (60) days after the application is deemed deniedunder Section 2.15, for the review of his application and of his entitlement tothe benefit for which he applied.  Such request for review may contain suchadditional information and comments as the applicant may wish to present. Within sixty (60) days after receipt of any such request for review, theCommittee shall reconsider the application in light of such additionalinformation and comments as the applicant may have presented, and if theapplicant shall have so requested, shall afford the applicant a hearing beforethe Committee.  The Committee shall also permit the applicant or his designatedrepresentative to review pertinent documents in its possession, includingcopies of the Plan document and information provided by the Employer relatingto the applicant's entitlement to such benefit.  The Committee shall make afinal determination with respect to the applicant's application for review assoon as practicable, and in any event not later am sixty (60) days after receiptof the aforesaid request for review, except that under special circumstances,such as the necessity for holding a hearing, such sixty-day period may beextended to the extent necessary, but in no event beyond the expiration of onehundred twenty (120) days after receipt by the Committee of such request.  Ifsuch an extension of time for review is required because of specialcircumstances, written notice of the extension shall be furnished to theapplicant prior to the commencement of the extension.  Notice of such finaldetermination of the Committee shall be furnished to the applicant in writing,in a manner calculated to be understood by him, and shall set forth thespecific reasons for the decision and specific references to the pertinentprovisions of the Plan upon which the decision is based.  If the decision onreview is not furnished within the time period set forth above, the claim shallbe deemed denied on review.

            2.17     Disputed Benefits: If any dispute shall arise between a Participant or other person claiming undera Participant and the Committee after review of a claim for benefits, or in theevent any dispute shall develop as to the person to whom the payment of anybenefit under the Plan shall be made, the Trustee may withhold the payment of allor any part of the 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 15 of 82

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benefits payable hereunder to the Participant orother person claiming under the Participant until such dispute has beenresolved by a court of competent jurisdiction or settled by the partiesinvolved.

 

 

 

 

 

 

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 16 of 82

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ARTICLE III

PARTICIPATION IN THEPLAN

            3.1       Eligibility ofEmployees:  An Employee eligible under the Prior Plan immediately precedingthe Effective Date shall continue to be eligible to participate in this Plan inaccordance with the provisions of this Plan.  An Employee who is not ineligibleon the first day of the Plan Year in which the Plan is adopted by an Employereither as a new plan or as an amendment of an existing plan for which he waseligible shall become a Participant on that day.  Each of (i) an Employee whois included in a unit of employees covered by a collective bargainingagreement, in the negotiation of which retirement benefit payments to be madethereunder for such Employee were specifically addressed; (ii) an Employee whois a non-resident alien and who receives no earned income from the Employerwhich constitutes income from sources within the United States; (iii) anyEmployee who is a Leased Employee; and (iv) an individual who is designated,compensated, or otherwise classified or treated as a consultant, an independentcontractor, or a leased employee (or a Leased Employee) by an Employer or anAffiliate shall be ineligible to participate in this Plan.  These groups ofindividuals shall be excluded from this Plan based on the Employer's classificationeven if the Internal Revenue Service or any other agency or a court determinesthat the Employer's classification was incorrect or reclassifies thatindividual as an employee for employment tax or any other purpose.  EachEmployee who is not ineligible shall be eligible to participate in the Plan asof the Entry Date which coincides with his date of hire. 

                        Notwithstanding anyprovision in this Plan to the contrary, an Employee who makes a contribution toa Rollover Account as provided in Section 5.3 of this Plan shall become aParticipant as of the date of such contribution even if he or she had notpreviously become a Participant.  Such an Employee shall be a Participant onlyfor the purposes of such Rollover Contribution and shall not be eligible tomake other contributions or to share in contributions made by an Employer untilhe or she has fulfilled all remaining requirements for eligibility.

            3.2       Employee Information: The Committee shall maintain records which shall reflect as to each Employee hisdate of birth, all dates reflecting when he entered into or left the employmentof any Employer, and his years of Vesting Service.  The Employer shall makeavailable to the Committee all such information as may be required by theCommittee for the purposes of maintaining such information as to each Employee.

            3.3       Notification ofEligible Employee:  The Committee shall notify each Employee included forthe first time in any list of eligible Employees that he is eligible toparticipate in the Plan.

            3.4       Application byParticipants:  Each Employee who shall become eligible to participate inthe Plan and who shall desire to become a Participant shall complete anapplication in such form as may be prescribed by the Committee and inaccordance with administrative procedures established by the Committee, inwhich the Participant shall elect to make Pre-Tax Contributions which total nomore than fifty (50%) of his Compensation, and 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 17 of 82

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shall designate the amount, if any, of hisPre-Tax Basic Contribution and Pre-Tax Excess Contribution, as contemplatedunder Section 4.2 hereof, and his choice of investment options under Section8.1 hereof.  Pre-Tax Contributions will begin as soon as administrativelypracticable after the application is filed. 

            3.5       Authorized Absences: Authorized Absences shall have the following meaning and consequences:

            (a)       Thefollowing shall be "Authorized Absences":

 

          (1)       Absence without pay of an Employee dueto membership in the Armed Forces of the United States (but if such absence isnot pursuant to orders issued by the Armed Forces of the United States, only ifwith the consent of the Employer).

 

            (2)       Absencedue to an authorized leave of absence without pay granted by the Employer in anondiscriminatory manner in order that all Employees under similarcircumstances shall be treated alike.

 

            (3)       Anabsence otherwise recognized as an "Authorized Absence" shall not beso recognized (i) under (1) above unless such Employee shall apply forreinstatement in the employment of Employer within ninety (90) days afterdischarge or release to inactive duty, as the case may be, or (ii) under (2)above unless within ten (10) days after the expiration date thereof suchEmployee shall apply for reinstatement in the employment of the Employer.

           

           (b)       The years of Vesting Service of anEmployee immediately after his re-employment following an Authorized Absenceshall be determined as if he had been a Participant in the Plan (but only to theextent such Employee may have otherwise been eligible to participate in thePlan, and, if eligible, was a Participant making Contributions to the Planimmediately prior to the inception of his Authorized Absence) during hisAuthorized Absence.  If, however, an Employee, following his re-employmentafter an Authorized Absence, thereafter terminates his employment (other than asa consequence of Retirement, death, disability or subsequent Authorized Absence)before completion of one (1) year of Service, or fails to apply forre-employment as specified under (a)(3), the commencement date of his AuthorizedAbsence will be treated as having marked the termination of the employment ofsuch Employee for all purposes of the Plan (including specifically but withoutlimitation his years of Vesting Service); provided that for valuation purposesonly, the distributions from the Plan to which such an Employee may then beentitled shall be determined by reference to the value of his Pre-Tax 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 18 of 82

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Contribution Account,his After-Tax Contribution Account, his Employer Matching Contribution Accountand his ESOP Account as of the Valuation Date which coincides with the date ofdistribution.

 

          (c)       Solely for the purpose of determiningthe eligibility of an Employee to participate in the Plan immediately followingthe resumption of his employment after expiration of his Authorized Absence, theemployment status of such Employee prior to his Authorized Absence shall beconsidered as continuing throughout his Authorized Absence.

            3.6       Vesting Service:  AParticipant shall be credited with one (1) and only one (1) year of VestingService for each Vesting Computation Period in which such Participant completesat least one thousand (1,000) Hours of Service for an Employer or an Affiliate.A Participant will not be credited with a year of Vesting Service with respectto a Vesting Computation Period if the Participant completes less than onethousand (1,000) Hours of Service for the Employer or an Affiliate during suchVesting Computation Period.

            3.7       Break In Service: A Vesting Computation Period during which a Participant completes five hundred(500) Hours of Service or less for an Employer or an Affiliate shall constitutea Break In Service.  Upon incurring a Break In Service, an Employee's or formerEmployee's rights and benefits under this Plan shall be determined as provided inSection 3.8.

                        In the case of aParticipant who incurs a Break In Service and is not again employed by theEmployer, such Participant's Vesting Service shall consist of such Servicewhich is properly credited to the Participant prior to the Vesting ComputationPeriod in which such Break In Service occurred.

            3.8       Participation andVesting upon Re-Employment:  Participation in the Plan shall cease at theclose of the Plan Year during which termination of Service occurs.  Terminationof Service may result from Retirement, death or voluntary or involuntarytermination of employment with the Employer and its Affiliates, if any,unauthorized absence, or by failure to return to active employment with theEmployer by the date on which an Authorized Absence expired.  Upon there-employment of any person before he has a Break In Service, he shallparticipate in the Plan as of the date of his re-employment (if he is notineligible), and he may be entitled to a new Employer Matching ContributionAccount and ESOP Account if he had received no distribution by reason of hisprior termination of Service.  Upon the re-employment after a Break In Serviceof any person who had previously been employed by the Employer, the followingrules shall apply in determining his Participation in the Plan and his VestingService under Sections 3.1 and 3.6:

            (a)       Participation: If the re-employed Employee was not a Participant in the Plan during his priorperiod of Service, he shall commence participation in the Plan on his date ofre-employment (if he is not ineligible).  If the re-employed Employee was aParticipant in the Plan during his prior period of Service, he shall recommenceparticipation in the Plan on the date of 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 19 of 82

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his re-employment and heshall be entitled to the allocations to his Employer Matching ContributionAccount and ESOP Account as provided in Section 5.3.

 

           (b)       Vesting: In the case of a Participant whose prior Service terminated with entitlement toa distribution from his Employer Matching Contribution Account or his ESOPAccount under any provision of Article VI, any Vesting Service attributable tohis prior period of employment shall be reinstated as of the date of hisre-employment and his Employer Matching Contribution Account and his ESOPAccount shall be restored, less any distributions therefrom to theParticipant.  In the case of a Participant whose prior employment terminatedwithout entitlement to a distribution from his Employer Matching ContributionAccount or ESOP Account under Article VI, any Vesting Service attributable tohis prior period of employment shall be reinstated as of the date of hisrecommencement of participation, and his Employer Matching Contribution Accountand ESOP Account shall be restored.

            3.9       Transfers:

            (a)       Forthe purposes of determining eligibility to participate in the Plan and Serviceunder this Article III, a Participant shall receive Vesting Service and Hoursof Service for employment with an Affiliate after it became an Affiliate,provided that all such employment is determined in accordance with there-employment provisions of Section 3.8.

 

            If anindividual is transferred to eligible employment covered by this Plan fromemployment with an Employer or Affiliate not covered by the Plan, he shall beeligible to participate in this Plan as of the date of his transfer.  Inaddition, if such transferred Participant had an account in a qualified definedcontribution plan maintained by such Affiliate, such account shall betransferred to the Trust Fund under this Plan if the transfer is permitted bythe terms of said plan and if the Committee determines that the transferredaccount will not fail to satisfy Section 401(a) or 411(d)(6) of the Code.  Anytransferred account shall be subject to the provisions of this Plan; provided,however, that the vesting provisions of the transferor plan shall continue toapply.

 

            (b)       Ifa Participant is transferred to employment with an Employer or Affiliate whichis not eligible employment covered by the Plan, his participation in the Planshall be suspended, provided, however, that during the period of his employmentin such ineligible position:

 

            (i)        Subjectto the re-employment provisions of Section 3.8, Service for vesting purposesshall continue to accrue,

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 20 of 82

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            (ii)       Heshall cease to have any right to make Contributions pursuant to Sections 4.2and 4.3,

 

            (iii)      HisEmployer Matching Contribution Account and ESOP Account shall receive noEmployer Matching Contribution or ESOP Contribution allocations under Section4.1,

 

            (iv)      Heshall continue to participate in income allocations of the earnings and/orlosses of the Trust Fund pursuant to Section 5.3,

 

            (v)       Nodistribution event shall be deemed to have occurred under Section 6.1, and

 

            (vi)      Theloan privileges under Article VII and the provisions of Article VIII shallcontinue to apply.

           

        In addition, the Plan Administrator may, at its discretion, authorize thetransfer of his Accounts under this Plan to the Trust Fund funding the qualifieddefined contribution plan, if any, of the Affiliate to which the Participant wastransferred.  In such event, the provisions of the transferee plan shall govern.

 

3.10.       Qualified MilitaryService: Notwithstanding any provisions of this Plan to the contrary, effective as ofDecember 12, 1994, contributions, benefits and service credit with respect toqualified military service will be provided in accordance with Section 414(u)of the Code.

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 21 of 82

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 ARTICLE IV

CONTRIBUTIONS TO THEPLAN

            4.1       Employer Contributions: For each Plan Year during which an Exempt Loan is outstanding, the Employershall make an ESOP Contribution to the ESOP Trust in such amount and at suchtimes as shall be determined by the Company.

                        The Employer shall alsomake an Employer Matching Contribution (subject to adjustments for forfeituresand limitations on annual additions as elsewhere specified in the Plan) in theamount, if any, necessary to result in an allocation under Article V to eachParticipant's Employer Matching and ESOP Accounts of not less than 662⁄3%of his Pre-Tax Basic Contributions, such contribution to be determined as thelast day of each payroll period and contributed to the Trust Fund by theEmployer within the time prescribed by law.  Further, the Employer shall makean additional ESOP Contribution and/or Employer Matching Contribution, ifnecessary, to make the allocation required under Section 5.3(e)(ii) withrespect to dividends used to repay an Exempt Loan.

                        To the extent specifiedin Section 5.3(e)(iii), any amounts attributable to forfeitures will be appliedto reduce, to the extent of such forfeitures, the Employer MatchingContributions required to be made next following the determination of any suchforfeiture amounts.

                        In the event that aforfeiture arising under Section 6.1 is reinstated under Section 6.7 because ofthe return to employment of the terminated Participant, or in the event that aforfeiture arising under Section 6.10 is reinstated in accordance with theprovisions of Section 6.10 because of an appropriate claim of forfeitedunclaimed benefit by the Participant, Beneficiary or other distributee, theEmployer shall contribute, within a reasonable time following suchre-employment or claim, an amount equal to the forfeiture to be reinstated.

            4.2       Pre-Tax Contributions: Each Participant who has elected to defer a portion of his salary as a Pre-TaxBasic Contribution to the Plan pursuant to Section 3.4 hereof shall defer ashis Pre-Tax Basic Contribution a whole percentage of his Compensation, not inexcess of 6%.  In addition, the Participant may elect to defer any wholepercentage, up to a maximum of forty-four (44%) of his Compensation, as aPre-Tax Excess Contribution.  Each such contribution, if any, shall bedetermined as of the last day of each payroll period and contributed to theTrust Fund by the Employer as soon as practicable thereafter.  A Participant'sPre-Tax Contributions shall not exceed a maximum contribution of $13,000 (asmay be adjusted by the Secretary of the Treasury or act of Congress) for eachcalendar year.  In the event a Participant's Pre-Tax Contributions exceed theapplicable limit described in the preceding sentence, or in the event theParticipant submits a written claim to the Committee, at the time and in themanner prescribed by the Committee, specifying an amount of Pre-TaxContributions that will exceed the applicable limit of Section 402(g) of theCode when added to the amounts deferred by the Participant in other plans orarrangements, such excess (the "Excess Deferrals"), plus any incomeand minus any loss allocable to such amount, shall be 

 

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returned to the Participant by the April 15 ofthe following year.  Each Participant's Pre-Tax Contribution Account shall befully vested and nonforfeitable at all times.

                        Each Participant shallnotify the Committee of the amount he elects to defer as a Pre-Tax BasicContribution and as a Pre-Tax Excess Contribution, in accordance with administrativeprocedures established by the Committee, until such time as the Committee mayauthorize the discontinuance of the Pre-Tax Contributions according to uniform,nondiscriminatory policies which may be developed by the Committee.  Each suchelection shall continue in effect during subsequent Plan Years unless theParticipant shall notify the Committee of his election to change or discontinuehis Pre-Tax Basic Contribution or his Pre-Tax Excess Contribution in accordancewith administrative procedures established by the Committee.

                        A Participant may changethe amount of his Pre-Tax Basic Contribution and/or Pre-Tax Excess Contributionat any time during the Plan Year by directing the Committee, in accordance withadministrative procedures established by the Committee, to change the rate ofthe Contribution(s).  A Participant may discontinue his Pre-Tax BasicContribution and/or Pre-Tax Excess Contribution at any time during the PlanYear by directing the Committee, in accordance with administrative proceduresestablished by the Committee, to discontinue the deferral of his Compensation.

                        Each Participant shallgive the Committee written notification at least fifteen (15) days prior toenrollment (or on the date of enrollment if participation commences immediatelyupon re-employment) of the amount he elects to defer as a Pre-Tax BasicContribution and as a Pre-Tax Excess Contribution until the Committee mayauthorize the discontinuance of the Pre-Tax Contributions  according touniform, nondiscriminatory policies which may be developed by the Committee. Each such election shall continue in effect during subsequent Plan Years unlessthe Participant shall notify the Committee in writing of his election to changeor discontinue his Pre-Tax Basic Contribution or his Pre-Tax ExcessContribution.

                        A Participant may changethe amount of his Pre-Tax Basic Contribution and/or Pre-Tax Excess Contributionat any time during the Plan Year by directing the Committee in writing at leastfifteen (15) days prior to such date to change the rate of theContribution(s).  A Participant may discontinue his Pre-Tax Basic Contributionand/or Pre-Tax Excess Contribution at any time during the Plan Year bydirecting the Committee in writing at least fifteen (15) days in advance ofsuch date to discontinue the deferral of his Compensation.

                        The Committee may, as apart of the administrative procedures it establishes and in lieu of writtenprocedures contemplated in this Plan, authorize use of an "automatedresponse unit" which generates written acknowledgments of transactions.

                        No Participant shall bepermitted to have Pre-Tax Contributions made under this Plan, or any otherqualified plan maintained by the Company during any taxable year, in excess ofthe dollar limitation contained in Code Section 402(g) in effect for suchtaxable year, except to the extent permitted by this Amendment and Code Section414(v).

 

 

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                        Effective January 1,2002, all Employees who are eligible to make Pre-Tax Contributions under thisPlan and who have attained age 50 before the close of the Plan Year shall beeligible to make catch-up contributions in accordance with, and subject to thelimitations of, Code Section 414(v).  Such catch-up contributions shall not betaken into account for purposes of the provisions of the Plan implementing therequired limitations of Code Sections 402(g) and 415.  The Plan shall not betreated as failing to satisfy the provisions of the Plan implementing therequirements of Code Sections 401(k)(3), 401(k)(11), 401(k)(12), 410(b), or416, as applicable, by reason of the making of such catch-up contributions.

            4.3       Actual DeferralPercentage:  The Actual Deferral Percentage for a specified group ofEmployees for a Plan Year shall be the average of the ratios (calculatedseparately for each Employee in such group) of:

            (a)       Theamount of Pre-Tax Contributions actually paid to the Plan on behalf of eachsuch Employee for such Plan Year, over

 

            (b)       TheEmployee's Compensation (as defined in Section 5.5(c)(6)) for such Plan Year. Notwithstanding any provision in this Plan to the contrary, an Employer may, tothe extent permitted by the Code and applicable regulations, elect to includeas Compensation pre-tax or after-tax contributions made under this Plan or anyother plan of the Employer.

                        An eligible Employee forthe purpose of computing the Actual Deferral Percentage is defined in TreasuryRegulation Section 1.401(k)-1(g)(4).  The Actual Deferral Percentage of aneligible Employee who makes no Pre-Tax Contributions is zero.

                        The individual ratiosand Actual Deferral Percentages shall be calculated to the nearestone-hundredth (1/100) of one percent (1%) of an Employee's Compensation.

                        The Plan uses the ActualDeferral Percentage for Participants who are Highly Compensated Employees andnon-Highly Compensated Employees for the prior Plan Year in performing thenondiscrimination testing required under this Section for the current PlanYear.

            4.4       Actual DeferralPercentage Limits:  The Actual Deferral Percentage for the eligible HighlyCompensated Employees for any Plan Year shall not exceed the greater of (a) or(b), as follows:

            (a)       TheActual Deferral Percentage of Compensation for the eligible non- HighlyCompensated Employees times 1.25, or

 

           (b)       Thelesser of (i) the Actual Deferral Percentage of Compensation for the eligiblenon-Highly Compensated Employees times 2.0 or (ii) the Actual DeferralPercentage of Compensation for the eligible non-Highly Compensated 

 

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Employees plus two (2)percentages points or such lesser amount as the Secretary of Treasury shallprescribe to prevent the multiple use of this alternative limitation withrespect to any Highly Compensated Employee.

 

            "HighlyCompensated Employee" means any Employee who is a highly compensatedemployee under Section 414(q) of the Code, including any Employee who

 

            (i)        wasa 5% owner during the current Plan Year or prior Plan Year; or

 

            (ii)       receivedCompensation during the prior Plan Year (as defined in Section 5.5(c)(6)) inexcess of $80,000 or such other dollar amount as may be prescribed by theSecretary of the Treasury or his/her delegate, excluding Employees described inCode Section 414(q)(8).

 

In determining status asa Highly Compensated Employee within the meaning of Code Section 414(q) theentities set forth in Regulation Section 1.414(q)-1T, Q&A-6(a)(1) through(4) must be taken into account as a single employer.

A former Employee shallbe treated as a Highly Compensated Employee if (1) such former Employee was aHighly Compensated Employee when he separated from Service or (2) such formerEmployee was a Highly Compensated Employee in Service at any time afterattaining age 55.  Any former Employee who separated from Service beforeJanuary 1, 1987, will be treated as a Highly Compensated Employee only if theformer Employee was a 5% owner or received Compensation (as defined in Section5.5(c)(6) or which reasonably approximates the definition of Compensation inSection 5.5(c)(6) in excess of $50,000 during (i) the Employee's separationyear (or the year preceding such separation year) or (ii) any year ending on orafter the former Employee's 55th birthday (or the last year endingbefore his 55th birthday).

 

            4.5       Reduction of Pre-TaxContribution Rates:  If, on the basis of the Pre-Tax Contribution rateselected by Participants for any Plan Year, the Committee determines, in itssole discretion, that neither of the tests contained in (a) or (b) of Section4.4 will be satisfied, the Committee may reduce the Pre-Tax Contribution rateof any Participant who is among the eligible Highly Compensated Employees tothe extent necessary to reduce the overall Actual Deferral Percentage foreligible Highly Compensated Employees to a level which will satisfy either (a)or (b) of Section 4.4.  The reductions in Pre-Tax Contribution rates may bemade proportionately or in the order provided in Section 4.7.

 

 

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            4.6       Increase in Pre-TaxContribution Rates:  If a Participant's Pre-Tax Contribution is reducedbelow the level necessary to satisfy either (a) or (b) of Section 4.5 for thePlan Year, such Participant may be eligible to increase his Pre-TaxContribution rate for the remainder of the Plan Year to a level not in excessof that level which will satisfy the greater of (a) or (b) of Section 4.4. Suchan increase in the Pre-Tax Contribution rate shall be made by Participants on auniform 'and nondiscriminatory basis, pursuant to such rules and procedures asthe Committee may prescribe.

            4.7       Excess Pre-TaxContributions:  As soon as possible following the end of the Plan Year, theCommittee shall determine whether either of the tests contained in Section 4.4were satisfied as of the end of the Plan Year, and any excess Pre-TaxContributions, plus any income and minus any loss attributable thereto, ofthose Participants who are among the Highly Compensated Employees shall bedistributed to such Participants.  

                        The amount of any excessPre-Tax Contributions to be distributed to a Participant shall be reduced byExcess Deferrals previously distributed to him pursuant to Section 4.2 for thetaxable year ending in the same Plan Year.  All excess Pre-Tax Contributionsshall be returned to the Participants no later than the last day of thefollowing Plan Year.  The excess Pre-Tax Contributions, if any, of eachParticipant who is among the Highly Compensated Employees shall be determinedby computing the maximum Actual Deferral Percentage which each such Participantmay defer under (a) or (b) of Section 4.4.  Any distribution of the excessPre-Tax Contributions for any Plan Year shall be made to Highly CompensatedEmployees on the basis of the amount of Pre-Tax Contributions by, or no behalfof, each of such employees.

                        Excess Pre-TaxContributions will be distributed according to the following procedures:

            (a)       Thedollar amount of excess Pre-Tax Contributions will be computed for each    HighlyCompensated Employee in accordance with the foregoing.

 

            (b)       Theexcess contributions will be distributed in the following manner:

 

            (i)        reducethe Pre-Tax Contributions beginning with the Highly Compensated Employee withthe highest dollar amount of Pre-Tax Contributions to equal the dollar amountof the Highly Compensated Employee with the next highest dollar amount ofPre-Tax Contributions;

 

            (ii)       thisamount will be distributed to the Highly Compensated Employee with the highestdollar amount of Pre-Tax Contributions.

 

 

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            (c)       Repeat the procedure outlined instep (b) above until total excess Pre-Tax Contributions are distributed.

If those distributionsare made, the Actual Deferral Percentage is treated as meeting thenondiscrimination test of Code Section 401(k)(3) regardless of whether theActual Deferral Percentage, if recalculated after distributions, would satisfyCode Section 401(k)(3).  The above procedures are used for purposes ofrecharacterizing excess contributions under Code Section 401(k)(8)(A)(ii).  Forpurposes of Code Section 401(m)(9), if a corrective distribution of excesscontributions has been made, or a recharacterization has occurred, the ActualDeferral Percentage for Highly Compensated Employees is deemed to be thelargest amount permitted under Code Section 401(k)(3).

                        The amount of any excessPre-Tax Contributions to be distributed to a Participant shall be reduced byExcess Deferrals previously distributed to him pursuant to Section 4.2 for thetaxable year ending in the same Plan Year.  All excess Pre-Tax Contributionsshall be returned to the Participants no later than the last day of thefollowing Plan Year.  The excess Pre-Tax Contributions, if any, of eachParticipant who is among the Highly Compensated Employees shall be determinedby computing the maximum Actual Deferral Percentage which each such Participantmay defer under (a) or (b) of Section 4.4 and then reducing the Actual DeferralPercentage of some or all of such Participants who elected an Actual DeferralPercentage in excess of such maximum by an amount of sufficient size to reducethe overall Actual Deferral Percentage for eligible Participants who are amongthe Highly Compensated Employees to a level which satisfies either (a) or (b)of Section 4.4.  Excess Pre-Tax Contributions shall be adjusted in thefollowing manner:  The Highly Compensated Employee having the largest amount ofPre-Tax Contributions shall have his portion of excess Pre-Tax Contributionsdistributed to him until one of the tests in (a) or (b) of Section 4.4 issatisfied, or until his Pre-Tax Contributions equal the Pre-Tax Contributionsof the Highly Compensated Employee having the second largest amount of Pre-TaxContributions.  This process shall continue until sufficient total reductions haveoccurred to achieve compliance with (a) or (b) of Section 4.4.

                        The income or lossattributable to the Participant's excess Pre-Tax Contributions for the PlanYear shall be determined by multiplying the income or loss attributable to theParticipant's Pre-Tax Contribution Account balance for the Plan Year by afraction, the numerator of which is the excess Pre-Tax Contribution and thedenominator of which is the Participant's total Pre-Tax Contribution Accountbalance. Excess Pre-Tax Contributions shall be treated as Annual Additionsunder Section 5.5 of the Plan.

            4.8       Contribution Percentageand ESOP Percentage:

            (a)       ContributionPercentage:  The Contribution Percentage for a specified group of Employeesfor a Plan Year shall be the average of the ratios (calculated separately foreach Employee in such group) of;

 

 

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         (i)        Thetotal of the Employer Matching Contributions (the "Aggregate Contributions")paid under the Plan on behalf of each such Employee for such Plan Year, to

 

            (ii)       TheEmployee's Compensation (as defined in Section 5.5(c)(6)) for such Plan Year.

 

In computing theContribution Percentage, the Employer may elect to take into account after-taxand pre-tax contributions made under this Plan or any other plan of theEmployer to the extent that the following requirements are satisfied:

 

            (1)       theamount of non-elective contributions, including those qualified non-electivecontributions treated as Employer Matching Contributions for purposes ofcalculating the Contribution Percentage, satisfies the requirements of Section401(a)(4) of the Code;

 

            (2)       theamount of non-elective contributions, excluding those qualified non-electivecontributions treated as Employer Matching Contributions for purposes ofcalculating the Contribution Percentage and those qualified non-electivecontributions treated as elective contributions under Section 1.401(k)-l(b)(5)for purposes of calculating the Actual Deferral Percentage, satisfies therequirements of Section 401(a)(4) of the Code;

 

            (3)       theelective contributions, including those treated as Matching Contributions forpurposes of calculating the Contribution Percentage, satisfy the requirementsof Section 401(k)(3) of the Code;

 

            (4)       thequalified non-elective contributions are allocated to the Employee under thePlan as of a date within the Plan Year and the. elective contributions satisfySection 1.401(k)-l(b)(i) for the Plan Year; and, if applicable, the Plan andthe plans to which the qualified non-elective contributions and electivecontributions are made, are or could be aggregated for purposes of Section410(b).

 

A Participant'sContribution Percentage shall be determined after determining the Participant'sExcess Deferrals, if any, pursuant to Section 4.2, and after determining theParticipant's excess Pre-Tax Contributions pursuant to Section 4.7.

 

The Plan uses theContribution Percentage for Participants who are Highly Compensated Employeesand non-Highly Compensated Employees for the 

 

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prior Plan Year inperforming the nondiscrimination testing required under this Section for the currentPlan Year.

 

            (b)       ESOPPercentage. The ESOP Percentage for a specified group of Employees for aPlan Year shall be the average of the ratios (calculated separately for eachEmployee in such group) of:

 

            (i)        Thetotal of the ESOP Contributions paid under the Plan on behalf of each suchEmployee for such Plan Year, to

 

            (ii)       TheEmployee's Compensation (as defined in Section 5.5(c)(6)) for such Plan Year.

 

A Participant's ESOPPercentage shall be determined after determining the Participant's Excess Deferrals,if any, pursuant to Section 4.2, and after determining the Participant's excessPre-Tax Contributions pursuant to Section 4.7.

 

            An eligibleEmployee for purposes of computing the Contribution Percentage is defined inTreasury Regulation Section 1.401(m)-1(f)(4).  The Contribution Percentage willbe zero for an eligible Employee who received no allocation of AggregateContributions.

            4.9       Contribution Percentageand ESOP Percentage Limits:  Each of the Contribution Percentage and ESOPPercentage (with respect to each, the "Applicable Percentage") forthe eligible Employees for any Plan Year who are Highly Compensated Employeesshall not exceed the greater of (a) or (b), as follows:

            (a)       TheApplicable Percentage for the eligible Employees who are not Highly CompensatedEmployees times 1.25, or

 

            (b)       Thelesser of (i) the Applicable Percentage for the eligible Employees who are notHighly Compensated Employees times two (2) or (ii) the Applicable Percentagefor the eligible Employees who are not Highly Compensated Employees plus two(2) percentage points or such lesser amount as the Secretary of the Treasuryshall prescribe to prevent the multiple use of this alternative limitation withrespect to any Highly Compensated Employee. .

 

            TheContribution Percentage for any Highly Compensated Employee for any Plan Yearwho is eligible to have matching employer contributions made on his behalf orto make after-tax contributions under one or more plans described in Section401(a) of the Code that are maintained by an Employer or an Affiliate inaddition to this Plan shall be determined as if all such contributions weremade to this Plan.

 

 

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            In the eventthat this Plan must be combined with one or more other plans in order tosatisfy the requirements of Code Section 410(b), then the ContributionPercentage shall be determined as if all such plans were a single plan.  If twoor more plans are permissively aggregated for the purposes of Code Section410(b) (other than the average benefit percentage test), then the ContributionPercentage shall be determined as if all such plans were a single plan.

            4.10     Treatment of ExcessAggregate Contributions or ESOP Contributions:  If neither of the testsdescribed above in Section 4.9 is satisfied with respect to either AggregateContributions or ESOP Contributions, the excess Aggregate Contributions or ESOPContributions (as applicable), plus any income and minus any loss attributablethereto, shall be forfeited, or if not forfeitable, shall be distributed nolater than the last day of the Plan Year following the Plan Year in which suchexcess Aggregate Contributions or ESOP Contributions (as applicable) were made. The income and loss attributable to the Participant's excess AggregateContributions or ESOP Contributions (as applicable) for the Plan Year shall bedetermined by multiplying the income or loss attributable to the Participant'sAccount for the Plan Year by a fraction, the numerator of which is the excessAggregate Contribution or ESOP Contributions (as applicable), and thedenominator of which is the Participant's total Account balance.  ExcessAggregate Contributions or ESOP Contributions shall be treated as AnnualAdditions under Section 5.5 of the Plan.

                        The excess AggregateContributions or ESOP Contributions (as applicable), if any, of eachParticipant who is among the Highly Compensated Employees shall be determinedby computing the maximum Contribution Percentage under (a) or (b) of Section4.9.  Any distribution of the excess Aggregate Contributions or ESOPContributions (as applicable) for any Plan Year shall be made to HighlyCompensated Employees on the basis of the amount of contributions on behalf, orby, each such employee.  Forfeitures of excess Aggregate Contributions or ESOPContributions (as applicable) may not be allocated to Participants whosecontributions are reduced under this paragraph.

                        Excess AggregateContributions or ESOP Contributions (as applicable) will be distributedaccording to the following procedures:

            (a)       The dollar amount of excessAggregate Contributions or ESOP Contributions (as applicable) will be computedfor each affected Highly Compensated Employee in accordance with the foregoing.

            (b)       Theexcess Aggregate Contributions or ESOP Contributions (as applicable) will bedistributed in the following manner:

 

            (i)        reducethe Aggregate Contributions or ESOP Contributions (as applicable) beginningwith the Highly Compensated Employee with the highest dollar amount ofAggregate Contributions or ESOP Contributions (as applicable) to equal thedollar amount of the Highly Compensated Employee 

 

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with the next highestamount of Aggregate Contributions or ESOP Contributions (as applicable);

 

            (ii)       thisamount will be distributed to the Highly Compensated Employee with the highestdollar amount of Aggregate Contributions or ESOP Contributions (as applicable)

 

            (c)       Repeat theprocedure outlined in step (b) above until total excess Aggregate Contributionsor ESOP Contributions (as applicable) are distributed.

If these distributionsare made, the Contribution Percentage is treated as meeting thenondiscrimination test of Code Section 401(m)(2) regardless of whether theContribution Percentage, if recalculated after distributions would satisfy CodeSection 401(m)(2).  For purposes of Code Section 401(m)(9), if a correctivedistribution of excess aggregate contributions has been made, the ContributionPercentage for Highly Compensated Employees is deemed to be the largest amountunder Code Section 401(m)(2).  For each Participant who is a Highly CompensatedEmployee, the amount of excess Aggregate Contributions or ESOP Contributions(as applicable) is equal to the total Employer Contributions on behalf of theParticipant (determined prior to the application of this paragraph) minus theamount determined by multiplying the Participant's actual contribution ratio(determined after application of this paragraph) by his Compensation used indetermining such ratio.  The individual ratios and Contribution Percentagesshall be calculated to the nearest 1/100 of 1% of the Employee's Compensationas such term is used in paragraph (b) of Section 4.9.

            4.11     Multiple Use ofAlternative Limitation:  The rules set forth in Treasury Regulation Section1.401(m)-2(b) for determination of multiple use of the alternative methods ofcompliance with respect to Sections 4.4(b) and 4.9(b) are hereby incorporatedinto the Plan.  If a multiple use of the alternative limitation occurs withrespect to two or more plans or arrangements maintained by an Employer, itshall be treated as an excess Aggregate Contribution and must be corrected byreducing the actual contribution ratio of Highly Compensated Employees eligibleboth to make elective contributions to receive matching contributions under the401(k) arrangement or to make contributions under the 401(m) plan.  Suchreduction shall be by the leveling process set forth in Section 4.10.

                        Notwithstanding theforegoing, the multiple use test described in this Section and Treas. Reg.Section 1.401(m)-2 shall not apply for Plan Years beginning on and after January1, 2002.

            4.12     ESOP Contributions,Employer Matching Contributions and Pre-Tax Contributions to be Tax-Deductible: ESOP Contributions, Employer Matching Contributions and Pre-Tax Contributionsshall not be made in excess of the amount deductible under applicable Federallaw now or hereafter in effect limiting the allowable deduction forcontributions to profit-sharing plans.  The ESOP Contributions, EmployerMatching 

 

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Contributions and Pre-Tax Contributions to thisPlan when taken together with all other contributions made by the Employer toother qualified retirement plans shall not exceed the maximum amount deductibleunder Section 404 of the Code.

            4.13     Maximum Allocations: Notwithstanding the above, the total Annual Additions made to the Account ofany Participant shall not exceed the limits prescribed in Section 5.5.

            4.14     Refunds to Employer: Once Contributions are made to the Plan by the Employer on behalf of theParticipants, they are not refundable to the Employer unless a Contribution:

            (a)       Wasmade by mistake of fact; or

 

            (b)       Wasmade conditioned upon the contribution's being allowed as a deduction and suchdeduction was disallowed.

Any Contribution made by the Employer during anyPlan Year in excess of the amount deductible or any Contribution attributableto a good faith mistake of fact shall be refunded to the Employer.  The amountwhich may be returned to the Employer is the excess of the amount contributedover the amount that would have been contributed had there not occurred amistake of fact or the excess of the amount contributed over the amountdeductible, as applicable.  A Contribution made by reason of a mistake of factmay be refunded only within one (1) year following the date of payment.  AnyContribution to be refunded because it was not deductible tinder Section 404 ofthe Code may be refunded only within one (1) year following the date thededuction was disallowed.  Earnings attributable to any such excessContribution may not be withdrawn, but losses attributable thereto must reducethe amount to be returned.  In no event may a refund be due which would causethe Account balance of any Participant to be reduced to less than theParticipant's Account balance would have been had the mistaken amount, or theamount determined to be non-deductible, not been contributed.

 

 

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ARTICLE V

PARTICIPANTS' ACCOUNTS

            5.1       Trust Accounts: The Committee shall create and maintain adequate records to reflect alltransactions of the Trust Fund and to disclose the interest in the Trust Fundof each Participant (whether on active or inactive status), former Participantand Beneficiary.

            (a)       Accountsfor Participants:  Such accounts shall be maintained for each Participantas may be appropriate from time to time to reflect his interest in the ESOPFund and each Investment Fund in which he may be participating at any time ascontemplated under Section 8.1.  The interest in each Investment Fundattributable to the Contributions made by or on behalf of each Participantshall be reflected in a Pre-Tax Contribution Account and/or an After-TaxContribution Account for each Participant.  The interest of each Participantattributable to the Employer Matching Contributions made to the Plan or thePrior Plan shall be reflected in an Employer Matching Contribution Account foreach Participant.  The interest in each Investment Fund that is attributable toa rollover of funds previously held on the Employee's behalf in an individualretirement account or a plan qualified under Sections 401(a) and 501(a) of theCode shall be held in a Rollover Account.  The interest in the ESOP Fund ofeach Participant shall be reflected in an ESOP Account for each Participant asdescribed in Section 5.3.

 

            (b)       StockSuspense Account:  There shall also be established and maintained under theESOP Trust a suspense account to be known as**the Stock Suspense Account.

 

            (c)       Rightsin Trust Funds:  The maintenance of individual Accounts is only foraccounting purposes, and a segregation of the assets of the Trust Funds to eachAccount shall not be required. Distribution and withdrawals made from anAccount shall be charged to the Account as of the date paid.

            5.2       Valuation of TrustFunds:  A valuation of the Trust Funds shall be made as of each ValuationDate.  For the purposes of each such valuation, the assets of each InvestmentFund shall be valued at their respective current market values, and the amountof any obligations for which the Investment Fund may be liable, as shown on thebooks of the Trustees, shall be deducted from the total value of the assets. For the purposes of maintenance of books of account in respect of propertiescomprising the Trust Funds, and of making any such valuation the Trustees shallaccount for the transactions of the Trust Funds on a cash basis.  The current marketvalue shall, for the purposes hereof, be determined as follows:

            (a)       Wherethe properties are securities which are listed on a securities exchange, orwhich are actively traded over the counter, the value shall be the lastrecorded bid and asked prices, whichever shall be the later.  In 

 

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the event transactionsregarding such property are recorded over more than one such exchange, theTrustees may select the exchange to be used for purposes hereof. Recordedinformation regarding any such securities published in The Wall StreetJournal or any other publication deemed appropriate may be relied upon bythe Trustee.  If no transactions involving any such securities have beenrecorded within ten (10) days prior to the particular Valuation Date, suchsecurities shall be valued as provided in paragraph (b) below.

 

            (b)       Whereparagraph (a) hereof shall be inapplicable in the valuation of any properties,the Trustees shall obtain from at least two (2) qualified persons an opinion asto the value of such properties as of the close of business on the particularValuation Date. The average of such estimates shall be used.

            5.3       Allocation to Accounts:

            (a)       Pre-Taxand After-Tax Contributions:  Pre-Tax Contributions pursuant to Section 4.2received in the Trust Fund since the preceding Valuation Date shall be creditedto the respective Accounts of the Participants and invested in the InvestmentFunds in accordance with their instructions pursuant to Section 8.1.

 

            (b)       ESOPAccounts:  The ESOP Account of each Participant shall be credited with hisallocable portion of (i) the Company Stock investment in the ESOP Fundpurchased and paid for by the ESOP Trust (other than Financed Stock) orcontributed in kind by the Employer, (ii) forfeitures from the ESOP Fund and(iii) subject to the further provisions of this Section 5.3(b), the CompanyStock investment in the ESOP Fund expected to be released from the StockSuspense Account.  Such credit shall be made in the ratio that the sum of eachParticipant's Pre-Tax Basic Contribution for the period bears to the totalPre-Tax Basic Contributions of all Participants for the period. Credits madepursuant to this Section 5.3(b) shall be made as of each quarterly ValuationDate (or such other date as the Administrator may designate) in an amount notto exceed sixty-six and two-thirds percent (662⁄3%) of the total of eachParticipant's Pre-Tax Basic Contributions, and all amounts not otherwiseallocated hereunder during the Plan Year on the quarterly Valuation Dates shallbe allocated in full on the annual Valuation Date or such other date as theAdministrator may designate.  It is contemplated that, from time to time, a tentativeallocation from the Stock Suspense Account may be made over the course of thePlan Year; however, the final allocation from the Stock Suspense Account shalltake place only on the Annual Valuation Date.  No Participant shall be entitledto claim any right, title or interest in amounts tentatively allocated from theStock Suspense Account until the final allocation has taken place on the AnnualValuation Date.

 

            (c)       StockSuspense Account:  The Stock Suspense Account shall be credited as of eachValuation Date with the number of shares of Financed Stock 

 

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purchased by the ESOPTrustee since the preceding Valuation Date.  In addition, the Stock SuspenseAccount shall be credited with all ESOP Contributions for the Plan Year whichare to be used to repay Exempt Loans.  The Stock Suspense Account shall bedebited with amounts used to repay Exempt Loans and with the number of sharesof Financed Stock that are to be released from such Account in accordance withthe provisions of Section 5.4(b).

 

            (d)       RolloverAccount:  Any Employee who is a Participant, or who would be a Participantbut for a failure to satisfy the participation requirements of Article III may,with the approval of the Administrator, make a contribution to a RolloverAccount under the Plan.  Such an Account shall be in cash and shall be acontribution attributable to:

 

            (1)       a"qualified total distribution" (as defined in Section 402(a)(5) ofthe Code) distributed to the contributing Employee under Section 402(a)(5) froma plan that is qualified under Sections 401(a) and 501(a), of the Code (a"Qualified Plan") or distributed to the Employee under Section402(a)(4) from an "employee annuity" as referred to in that Section;or

 

            (2)       apayout or distribution to the Employee referred to in Section 408(d)(3) from an"individual retirement account" or an "individual retirementannuity" described, respectively, in Section 408(a) or Section 408(b)consisting exclusively of amounts attributable to "qualified totaldistributions" (as defined in Section 402(a)(5)) from a Qualified Planother than the amounts attributable to a distribution from a Qualified Planunder which the Employee was at any time an it "employee" (as definedin Section 401(c)(1)).  The Trustee may condition acceptance of a contributionintended to be a contribution to a Rollover Account upon receipt of suchdocuments as it may require.  In the event that an Employee makes a contributionpursuant to this Section 5.3(d) intended to be a contribution to a RolloverAccount but which the Administrator later concludes did not qualify as acontribution to a Rollover Account, the Trustee shall distribute to theEmployee as soon as practicable after that conclusion is reached the entireAccount Balance in his or her Rollover Account deriving from such contributiondetermined as of the Valuation Date coincident with or immediately followingsuch discovery.

 

                        Effective for Plan Yearson or after January 1, 2002, an Employee may also make a contribution fromanother plan qualified under Code Section 403(a), from an individual retirementaccount or annuity under Code Section 408(a) or (b), from an annuity contractdescribed under Code Section 403(b), or from an eligible plan under CodeSection 457(b) which is maintained by a state, or political subdivision of astate, or an agency or instrumentality of a state, or political subdivision ofa state.  In addition, an Employee may 

 

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also contribute a distribution from any of theforegoing that the Employee receives on behalf of his surviving spouse.

            (e)       AllocationProcedures:  The Accounts of Participants, former Participants andBeneficiaries shall be adjusted in accordance with the following: 

 

            (i)        Earningsof the Investment Fund: The earnings (or loss) of the Investment Fund sincethe preceding Valuation Date (including the appreciation or depreciation invalue of the assets of the Investment Fund) shall be allocated to the Accountsof Participants (other than a terminated Participant's Accounts which havebecome current obligations of the Investment Fund) in proportion to the balancesin such Accounts on the preceding Valuation Date, but after first reducing eachsuch Account balance by any distribution from such Account since the precedingValuation Date.

 

            (ii)       Incomeand Appreciation in Value of Stock Suspense Account and ESOP Accounts in theTrust Fund:  The income (including stock (in kind) dividends with respectto Company Stock) of the ESOP Fund shall be allocated in proportion to thebalances, as of the preceding Valuation Date, in the Stock Suspense Account andthe ESOP Accounts but after first reducing each such Account balance by anydistributions or charges from such Accounts since the preceding ValuationDate.  Notwithstanding anything to the contrary in the Plan, if and to theextent that dividends credited to Participants' ESOP Accounts are used toamortize an Exempt Loan pursuant to Section 5.6, an interest in the ESOP Fundwith a fair market value not less than the amount of such dividends must beallocated to the Participants' ESOP Accounts (resulting from the release ofFinanced Stock attributable to such use of dividends to amortize the ExemptLoan) for the year of payment of such dividends to the Plan, and the Companyshall make such additional Employer Matching Contributions as are necessary toaccomplish such result.  Any dividends credited to the Stock Suspense Accountwith respect to Financed Stock shall be used first to repay current principaland then to repay current interest with respect to such loan.

 

            (iii)      Forfeitures: As of each Valuation Date, any amounts in the Employer Matching ContributionAccounts which have become forfeitures since the preceding Valuation Date shallfirst be made available to reinstate previously forfeited Account balances offormer Participants, if any, in accordance with 

 

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Section 6.7 and previousParticipants who have unclaimed benefits, if any, in accordance with Section6.10.  The remaining forfeitures from the Employer Matching ContributionAccounts and all forfeitures from the ESOP Accounts, if any, shall be used toreduce Employer Matching Contributions as specified under Section 4.1.

            5.4       Treatment of CompanyStock Purchased with an Exempt Loan:

            (a)       FinancedStock:  Any Company Stock purchased by the ESOP Trust with the proceeds ofan Exempt Loan shall be credited initially to the Stock Suspense Account.

 

            (b)       Allocationfrom Stock Suspense Account to ESOP Accounts:  At each Valuation Date, andon any special Valuation Date if directed by the Committee, there shall bereleased an interest in the ESOP Fund equal in value to the product of thenumber of shares of Financed Stock not previously released that are held in theStock Suspense Account multiplied by the ratio of (i) the amount of principaland interest paid under the Exempt Loan subsequent to the last Valuation Dateto (ii) the sum of the amount determined in clause (i) plus the total of allprincipal and interest to be paid for future years, assuming if the interestrate is variable that the interest rate in future years will be the same asthat currently in effect.  The Company Stock investment in the ESOP Fundreleased pursuant to the preceding sentence shall be allocated to theParticipants' ESOP Accounts in accordance with the provisions of Section5.3(b).

 

            (c)       Paymentson Exempt Loans:  As of each Valuation Date, installment payments,including principal and interest, made by the ESOP Trustee since the lastpreceding Valuation Date under Exempt Loans will be debited to the StockSuspense Account and to Participants' ESOP Accounts under the provisions ofSection 5.3 hereof.

 

            For purposesof determining payments on Exempt Loans, payment of principal and interestshall be accounted for substantially in accordance with the following:  Allincome ("specified income") allocable to the Stock Suspense Accountthat is attributable to collateral for the Exempt Loan or to ESOP Contributionsshall be used, before any ESOP Contributions are so used, to pay principal amountsdue under such Exempt Loan; ESOP Contributions shall be first applied to repayinterest under such Exempt Loan with any excess ESOP Contribution used to fundcurrent principal requirements not otherwise funded by the specified income; ifthe specified income exceeds the amount necessary to pay principal due onExempt Loans for the Plan Year, then such excess amount shall be first used topay interest currently due with respect to the Exempt Loans and any remainingamount of income may, at the direction of the Committee, shall be used toprepay principal due on Exempt Loans in 

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succeeding periods.  Inthe event that there are insufficient funds available to make payments ofprincipal or interest on Exempt Loans when due, the Committee may direct theESOP Trustee to sell any Financed Stock which has not yet been allocated toESOP Accounts or the Committee may direct the Trustee to obtain a new ExemptLoan in an amount sufficient to make such payments.

            5.5       Maximum AnnualAdditions:  Notwithstanding anything contained herein to the contrary, thetotal Annual Additions made to the Account of a Participant for any Plan Yearcommencing on or after the Effective Date shall be subject to the followinglimitations:

(a)       SingleDefined Contribution Plan

 

            1.         Ifan Employer does not maintain any other qualified plan, the amount of AnnualAdditions which may be allocated under this Plan on a Participants behalf for aLimitation Year shall not exceed the lesser of the Maximum Permissible Amountor any other limitation contained in this Plan.

 

            2.         Priorto the determination of the Participant's actual Compensation for a LimitationYear, the Maximum Permissible Amount may be determined on the basis of theParticipant's estimated annual Compensation for such Limitation Year.  Suchestimated annual Compensation shall be determined on a reasonable basis andshall be uniformly determined for all Participants similarly situated.  AnyEmployer contributions (including allocation of forfeitures) based on estimatedannual Compensation shall be reduced by any Excess Amounts carried over fromprior years.

 

            3.         Assoon as is administratively feasible after the end of the Limitation Year, theMaximum Permissible Amount for such Limitation Year shall be determined on thebasis of the Participant's actual Compensation for such Limitation Year.

 

           4.         If there is an Excess Amountwith respect to a Participant for the Limitation Year, such Excess Amount shallbe disposed of as follows:

 

            A.        Ifany such Excess Amounts shall then remain, the Participant's Pre-TaxContributions, and any earnings attributable thereto, shall be returned to himto the extent such returned Contributions would reduce the Excess Amount.

 

            B.        Thereshall be a reduction of the Employer Matching Contributions allocated to theParticipant, and the amount of the reduction of the Employer MatchingContributions for such Participant shall be reallocated out of the EmployerMatching Contribution Account of such Participant and shall be held in asuspense account which shall be applied as a part of 

 

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(and to reduce to suchextent what would otherwise be) the Employer Matching Contributions for allParticipants required to be made to the Plan during the next subsequentcalendar month or months.  No portion of such Excess Amount may be distributedto Participants or former Participants.  If a suspense account is in existenceat any time during the Limitation Year pursuant to this Paragraph B, suchsuspense account shall not participate in the allocation of investment gains orlosses of the Trust Fund.

 

            C.        Ifany such Excess Amount shall then remain, the Excess Amount of theParticipant's Pre-Tax Contributions, as defined in Section 4.2, shall be usedto reduce Pre-Tax Contributions for the next Limitation Year (and succeedingLimitation Years, as necessary) for that Participant if that Participant iseligible to participate in the Plan as of the end of the next and succeedingLimitation Years.  However, if that Participant is not eligible to participatein the Plan as of the end of the Limitation Year, then the Excess Amounts mustbe held unallocated in a suspense account and applied in the next subsequentcalendar month or months as a part of (and to reduce to such extent what wouldotherwise be) the Employer Matching Contribution for all Participants requiredto be made to the Plan.  No portion of such Excess Amount may be distributed toParticipants or former Participants.  If a suspense account is in existence atany time during the Limitation Year pursuant to this paragraph C, such suspenseaccount shall not participate in the allocation of investment gains or lossesof the Trust Fund.

 

(b)       Two or MoreDefined Contribution Plans

 

            1.         If,in addition to this Plan, the Employer maintains any other qualified definedcontribution plan, the amount of Annual Additions which may be allocated underthis Plan on a Participant's behalf for a Limitation Year shall not exceed thelesser of:

 

            A.        theMaximum Permissible Amount, reduced by the sum of any Annual Additionsallocated to the Participant's accounts for the same Limitation Year under suchother defined contribution plan or plans; or

 

            B.        anyother limitation contained in this Plan.

 

           2.         Prior to the determination ofthe Participant's actual Compensation for the Limitation Year, the amountreferred to in paragraph 1.A. above may be determined on the basis of theParticipant's estimated annual 

 

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Compensation for suchLimitation Year.  Such estimated annual Compensation shall be determined on areasonable basis and shall be uniformly determined for all Participantssimilarly situated.  Any Employer Contribution (including allocation offorfeitures) based on estimated annual Compensation shall be reduced by anyExcess Amounts carried over from prior years.

 

            3.         Assoon as is administratively feasible after the end of the Limitation Year, theamounts referred to in paragraph 1.A. above shall be determined on the basis ofthe Participant's actual Compensation for such Limitation Year.

 

            4.        If a Participant's Annual Additions under this Plan and all such other definedcontribution plans result in an Excess Amount, such Excess Amount shall bedeemed to consist of the amounts last allocated.

 

            5.         Ifan Excess Amount was allocated to a Participant on an allocation date of thisPlan which coincides with an allocation date of another plan, the Excess Amountattributed to this Plan will be the product of:

 

            A.        thetotal Excess Amount allocated as of such date (including any amount which wouldhave been allocated but for the limitations of Section 415 of the Code); times

 

            B.        theratio of (i) the amount allocated to the Participant as of such date under thisPlan, divided by (ii) the total amount allocated as of such date under allqualified defined contribution plans (determined without regard to thelimitations of Section 415 of the Code).

 

            6.         AnyExcess Amounts attributed to this Plan shall be disposed of as provided inparagraph (a) above.

 

(c)       Definitions

 

            1.         Employer: The Employer that adopts this Plan.  In the case of a group of employers whichconstitutes a controlled group of corporations (as defined in Section 414(b) ofthe Code as modified by Section 415(h)) or which constitutes trades andbusinesses (whether or not incorporated) which are under common control (asdefined in Section 414(c) as modified by Section 415(h)) or an affiliatedservice group (as defined in Section 414(m)), all such employers shall beconsidered a single Employer for purposes of applying the limitations of thisSection.

 

            2.         AnnualAdditions:  With respect to each Plan Year (Limitation Year), the total ofthe Employer Matching Contributions, ESOP Contributions (except to the extenthereinafter provided), Pre-Tax Contributions, forfeitures 

 

 

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and amounts described inSections 415(l)(1) and 419(d)(2) of the Code, which are allocated to theParticipant's Account; excluding, however, any amounts contributed to reinstatean amount forfeited or an unclaimed benefit.  Unless more than one-third of theESOP Contributions made by the Employer are allocated to Highly CompensatedEmployees (as such term is defined in Section 4.4 hereof), Annual Additionsshall not include (i) forfeitures of Financed Stock or (ii) ESOP Contributionsused to pay interest on the Exempt Loan and charged against the Participant'sAccount.

 

            3.         ExcessAmount:  The excess of the Participant's Annual Additions for theLimitation Year over the Maximum Permissible Amount.

 

            4.         LimitationYear:  A twelve (12) consecutive month period ending on December 31.

 

            5.         MaximumPermissible Amount:  For a Limitation Year, the Maximum Permissible Amountwith respect to any Participant shall be the lesser of:

 

            A.        $30,000as adjusted by the Secretary of the Treasury or his delegate, or

 

            B.        25%of the Participant's Compensation for the Limitation Year.

 

                                    ForLimitation Years beginning January 1, 2002, except to the extent permittedunder Section 4.2 and Code Section 414(v), the Annual Addition that may becontributed or allocated to a Participant's account under the Plan for anyLimitation Year shall not exceed the lesser of:  (a) $40,000, as adjusted forincreases in the cost of living under Code Section 415(d) or (b) 100 percent ofthe Participant's Compensation, within the meaning of Code Section 415(c)(3),for the Limitation Year.  The Compensation limit referred to in (b) shall notapply to any contribution for medical benefits after separation from service(within the meaning of Code Sections 401(h) or 419A(f)(2)) which is otherwisetreated as an Annual Addition.

 

            6.         Compensation: For purposes of applying the limitations of Code Section 415, Compensationshall include the Participant's wages, salaries, fees for professional serviceand other amounts received (without regard to whether or not an amount is paidin cash) for personal services actually rendered in the course of employmentwith an Employer maintaining the Plan to the extent that the amounts areincludable in gross income (including, but not limited to, commissions paidsalesmen, compensation for services on the basis of a percentage of profits,commissions on insurance premiums, tips, bonuses, fringe benefits, reimbursements,and expense allowances) and shall exclude the following:

 

 

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            (1)(A)contributions made by the Employer to a plan of deferred compensation to theextent that, before the application of the Code Section 415 limitations to thePlan, the contributions are not includable in the gross income of the Employeefor the taxable year in which contributed, (B) Employer contributions made on behalfof an Employee to a simplified employee pension plan described in Code Section408(k) to the extent such contributions are excludable from the Employee'sgross income, (C) any distributions from a plan of deferred compensationregardless of whether such amounts are includable in the gross income of theEmployee when distributed except any amounts received by an Employee pursuantto an unfunded non-qualified plan to the extent such amounts are includable inthe gross income of the Employee;

 

            (2)       amountsrealized from the exercise of a non-qualified stock option or when restrictedstock (or property) held by an Employee either becomes freely transferable oris no longer subject to a substantial risk of forfeiture;

 

            (3)       amountsrealized from the sale, exchange or other disposition of stock acquired under aqualified stock option; and

 

            (4)       otheramounts which receive special tax benefits, such as premiums for group lifeinsurance (but only to the extent that the premiums are not includable in thegross income of the Employee), or contributions made by the Employer (whetheror not under a salary reduction agreement) towards the purchase of any annuitycontract described in Code Section 403(b) (whether or not the contributions areexcludable from the gross income of the Employee).

 

                                    Forthe purposes of this Section, the determination of Compensation shall be madeby not including amounts that would otherwise be excluded from a Member's grossincome by reason of the application of Code Sections 125, 402(a)(8),402(h)(1)(B) and, in the case of Employer contributions made pursuant to asalary reduction agreement, Code Section 403(b).  For "limitationyears" beginning after December 31, 1988, Compensation shall be limited to$200,000 (unless adjusted in the same manner as permitted under Code Section415(d)).  Notwithstanding anything to the contrary in this definition,Compensation under this Section shall include any and all items which may beincludable in Compensation under Section 415(c)(3) of the Code, including (i)any elective deferral (as defined in Code Section 402(g)(3), (ii) any amountwhich is contributed or deferred by the Employer at the election of theEmployee and which is not includable in the 

 

 

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gross income of theEmployee by reason of Code Section 125 and 457, and (iii) from and afterJanuary 1, 2001, any amount which is contributed or deferred by the Employer atthe election of the Employee and which is not includable in the gross income ofthe Employee by reason of Code Section 132(f).

 

            7.         AverageCompensation:  The average Compensation during a Participant's high three(3) years of Service, which period is the three (3) consecutive calendar years(or, the actual number of consecutive years of employment for those Employeeswho are employed for less than three (3) consecutive years with the Employer)during which the Participant had the greatest aggregate Compensation from theEmployer.

 

            8.         AnnualBenefit:  A benefit payable annually in the form of a straight life annuity(with no ancillary benefits) under a plan to which Employees do not contributeand under which no rollover contributions are made.

            5.6       Borrowings to PurchaseCompany Stock; Certain Conditions Applicable to Such Company Stock:  It isthe express purpose of this Plan and the ESOP Trust Agreement to investsubstantial sums in Company Stock for the benefit of Participants in the Plan. Pursuant to this purpose, it is contemplated that the ESOP Trustee will fromtime to time borrow funds either through installment purchase contract, loanagreement or other instrument of indebtedness in order to purchase CompanyStock (with such indebtedness qualifying as an "Exempt Loan" withinthe ambit of Section 54.4975-7(b)(1)(iii) of the Treasury Regulations).  Suchloans shall be primarily for the benefit of Participants and theirBeneficiaries within the meaning of Treasury Regulation Section54.4975-7(b)(3).  In addition to other provisions of the Plan as may beapplicable from time to time, the provisions of this Section 5.6 shall bespecifically applicable to indebtedness incurred to purchase Company Stock andCompany Stock purchased with loan proceeds.

            (a)       Useof Proceeds:  All proceeds of such an Exempt Loan shall be used within areasonable time after receipt by the ESOP Trustee only for any or all of thefollowing purposes: to purchase Company Stock, to repay obligations incurredunder the loan agreement or to repay a prior Exempt Loan.

            (b)       NonRecourse Loans Only:  Any loan must be without recourse as against the Planand the Trust Fund.

 

            (c)       Collateral: The only assets of the Plan and Trust Fund that may be given as collateral fora loan are shares of Company Stock acquired with the proceeds of the loan andthose shares of Company Stock that were used as collateral on a prior ExemptLoan repaid with the proceeds of the current Exempt Loan.

 

            (d)       Creditors'Rights to Assets:  No person entitled to payment under the loan agreementshall have any right to assets of the Plan or Trust Fund other 

 

 

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than collateral givenfor the loan, contributions (other than contributions of Company Stock) thatare made under the Plan to meet the Plan's obligations under the loan andearnings attributable to such collateral and the investment of suchcontributions.

 

            (e)       Transfersupon Default:  In the event of default of the Exempt Loan, the value ofPlan assets transferred in satisfaction of the loan must not exceed the amountof default. If the lender is a "disqualified person," the loan mustprovide for a transfer of Plan assets upon default only upon and to the extentof failure of the Plan to meet the payment schedule of the loan.

 

            (f)        Interest: The interest rate of any loan described herein must not be in excess of areasonable rate of interest.  In determining what is a reasonable rate ofinterest, all relevant factors will be considered including the amount andduration of the loan, the security and guarantee (if any) involved, the creditstanding of the Plan and Trust Fund and the guarantor (if any), and theinterest rate prevailing for comparable loans.  A variable interest rate ispermissible if determined to be reasonable.

 

            (g)        Releasefrom Collateral or Suspense:  The instrument evidencing indebtedness shallprovide for release from collateral or suspense in accordance with theprovisions of Section 5.4(b) of the Plan.

 

            (h)       Limitationon Restrictions on Company Stock:  No Company Stock acquired with theproceeds of a loan described herein may be subject to a put, call, or otheroption, or buy-sell or similar arrangement while held by and when distributedfrom the Plan or its related Trust Fund, whether or not the Plan is then an"ESOP" within the ambit of Section 54.4975-7(b)(1) of the TreasuryRegulations, unless specifically required or permitted by such regulations.

 

            (i)        Limitationson Payments:  The payments made during any Plan Year with respect to a loandescribed herein may not exceed an amount equal to the sum of the ESOPContributions and any earnings received during or previous to the current PlanYear on Company Stock purchased with such loan less payments previously madewith respect to such loan; provided, however, that payment may in any event bemade from the proceeds of the sale-of any Company Stock which was purchasedwith the loan and which has not yet been allocated to Participants' ESOPAccounts in the event of default, or in the event of termination of the TrustFund, to the extent provided in Section 5.3(c) or Section 10.5, or under othercircumstances determined appropriate by the Committee  The ESOP Contributionsand earnings described herein must be accounted for separately on the books ofaccount of the Plan and ESOP Trust until any Exempt Loan is repaid, as isprovided in the other provisions of Article V of this Plan.

 

 

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            (j)        CertainRights with Respect to Financed Stock:  Any Financed Stock, if it is notpublicly traded when distributed or is subject to a trading limitation whendistributed, must be subject to a put option.  The put option is to beexercisable only by the Participant, the Participant's donees or by a person(including an estate or its distributee) to whom the Company Stock passes byreason of a Participant's death.  The put option must permit the Participant toput the Company Stock to the Employer.  The put option must be exercisableduring the sixty (60) consecutive days beginning on the date that the CompanyStock subject to the put option is distributed by the Plan, and for anothersixty (60) consecutive days during the Plan Year next following the Plan Yearin which the shares were distributed.  The put option may be exercised by theholder's notifying the Employer in writing that the put option is beingexercised.  The period during which a put option is exercisable does notinclude any period when a distributee is unable to exercise it because theparty bound by the put option is prohibited from honoring it by applicableFederal or State law.  The price at which the put option is exercisable is thefair market value of the Company Stock on the date of the transactiondetermined in good faith based on all relevant factors.  In the discretion ofthe Committee, either (i) payment under a put option will be in cash withinthirty (30) days after the put option is exercised or (ii) if the payment inrespect of a put option is to repurchase Company Stock which is distributed aspart of a total distribution, the amount to be paid may be paid insubstantially equal periodic payments not less frequently than annually over aperiod beginning not later than thirty (30) days after the exercise of the putoption and not exceeding five (5) years provided that there is adequatesecurity provided and a reasonable interest paid on unpaid. amounts.  Forpurposes of the preceding sentence, a total distribution means the distributionwithin one (1) taxable year to the recipient of the balance of the credit ofthe recipient's Account.  The provisions described in this subparagraph (j) arenonterminable even if the exempt loan is repaid or the Plan ceases to be anESOP.

 

            (k)       Termof Exempt Loans:  Any Exempt Loan made by the Plan or Trust Fund for thepurpose of purchasing Company Stock must be for a specific term and may not bepayable on the demand of any person, except in the case of default.

 

 

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ARTICLE VI

PARTICIPANTS' BENEFITS

            6.1       Termination of Service: In the event of termination of Service of any Participant for any reason otherthan disability, Retirement on or after Retirement Date, or death, aParticipant shall, subject to the further provisions of the Plan, be entitledto receive one hundred percent (100%) of the value in his Pre-Tax ContributionAccount and After-Tax Contribution Account and Rollover Account, plus onehundred percent (100%) of the value of his Employer Matching ContributionAccount and ESOP Account.

            6.2       Disability ofParticipants:  If the Committee shall find and advise the Trustee that the employmentof a Participant who has been terminated as a consequence of such Participant'shaving become totally and permanently disabled and entitled to receivedisability benefits under the provisions of the Company's Long Term DisabilityPlan, as adopted effective June 1, 1987 and as amended from time to time, suchParticipant shall become entitled to receive the entire interest in his Pre-TaxContribution Account, his After-Tax Contribution Account, his Rollover Account,his Employer Matching Contribution Account and his ESOP Account. Disabilityhereunder shall not include any disability sustained in the course of, or as aconsequence of, military service, or occupational hazard arising out of and inthe course of employment by any person other than an Employer, or thecommission of any criminal offense.

            6.3       Death of Participants: In the event of the death of any Participant, the entire amount in the Accountsof such Participant after receipt by the Committee of acceptable proof of deathshall be payable as follows:

            (a)       TheParticipant's Account shall be distributed to the Participant's survivingspouse, but if there is no surviving spouse, or if the surviving spouse hasalready consented by a qualified election pursuant to Section 6.3(b), to theBeneficiary or Beneficiaries designated by the Participant in a writtendesignation filed with his Employer, or if no such designation shall have beenso filed, or if no designated Beneficiary survives the Participant or can belocated by the Committee, then to the duly appointed executor or administratorof the Participant's estate; or if no administration of the estate of suchdecedent is necessary, then to the Beneficiary entitled thereto under the lastwin of such deceased Participant; or if such decedent left no will, to thelegal heirs of such decedent determined in accordance with the laws ofintestate succession of the state of the decedent's domicile.  No designationof any Beneficiary other than the Participant's surviving spouse shall beeffective unless in writing and received by the Participant's Employer, and inno event shall it be effective as of a date prior to such receipt.  The formerspouse of a Participant shall be treated as a surviving spouse to the extentprovided under a qualified domestic relations order as described in Section414(p) of the Code.

 

 

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            (b)       TheParticipant's spouse may waive the right to be the Participant's sole Beneficiaryand consent to the Beneficiary designation made by the Participant. The waivermust be in writing and the spouse must acknowledge the effect of the waiver. The spouse's waiver must be witnessed by a Plan representative or a notarypublic.  The Beneficiary designated by the Participant may not be changedwithout the spouse's consent, unless the consent of the spouse permitsdesignation of Beneficiaries by the Participant without any requirement offurther consent by the spouse.  The Participant may file a waiver without thespouse's consent if it is established to the satisfaction of the Committee thatsuch written consent may not be obtained because there is no spouse or thespouse may not be located.  Any consent under this Section 6.3(b) will be validonly with respect to the spouse who signs the consent. Additionally, arevocation of a prior spousal waiver may be made by a Participant without theconsent of the spouse at any time before the distribution of the Account. Thenumber of revocations shall not be limited.

            6.4       Retirement ofParticipants on or After Retirement Date:  A Participant's interest in thefull balance of his Account shall be fully vested and nonforfeitable uponreaching his Retirement Date. Any Participant who terminates his Service on orafter his Retirement Date shall attain a fully vested nonforfeitable interestin the entire amount of his Account and shall be entitled to receive the entireamount of his Account upon the termination of his Service.

            6.5       In-Service Distributions: Cash dividends paid with respect to shares of Company Stock in a Participant'sESOP Account may be distributed at least annually in the discretion of theCommittee.  Otherwise, except to the extent that distribution of aParticipant's Account is required prior to termination of his employment underSection 6.9 hereof (in the case of a Participant whose required beginning dateoccurs prior to his termination of employment) or under Section 10.5 hereofrelating to termination of the Plan, or at the election of the Participantunder Article VII hereof relating to certain withdrawals and loans, nodistribution or withdrawal of any benefits under the Plan shall be permittedprior to the Participant's termination of employment.

            6.6       Payments of Benefits: Upon a Participant's entitlement to payment of benefits under either Section6.1, 6.2 or 6.4, he shall file with the Committee his written election on suchform or forms, and subject to such conditions, as the Committee shall provide. His election shall specify whether he wishes payments of his benefits to bemade as of such entitlement or to be deferred to the extent provided below.  Ifpayments become due for any reason other than Retirement, death or Disability,and if the amounts due from the Participant's Accounts are in excess of $5,000($3,500 prior to January 1, 1998), payment of such amounts shall be deferred tothe extent provided below unless the Participant, and his spouse, ifapplicable, consent to earlier payment.  Effective January 1, 2002, acontribution to a Rollover Account (and earnings allocable thereto) within themeaning of sections 402(c), 403(a)(4), 403(b)(8), 408(d)(3)(A)(ii), and457(e)(16) of the Code shall not be counted in determining whether the amountsdue from the Participant's Accounts exceeds $5,000.

 

 

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                        In the case of adistribution under Section 6.3 on account of the Participant's death, theCommittee shall pay the entire amount in the Participant's Accounts to hissurviving spouse, of if there is no surviving spouse, or if the survivingspouse gives her consent as provided in Section 6.3, to a Beneficiary otherthan the surviving spouse designated by the Participant in accordance withSection 6.3. Payments to a Participant's surviving spouse and/or Beneficiaryshall commence as soon as practicable after a Participant's death.

                        Unless a Participant whois entitled to a distribution elects to defer distribution of such benefits toa later date, payment of benefits under this Plan shall be made or shallcommence no later than the sixtieth day after the later of (a) the end of thePlan Year of his sixty-fifth (65th) birthday or (b) the end of the Plan Year inwhich his employment terminates.  A Participant may elect to defer receipt ofhis benefits, but such benefits must commence no later than April 1 followingthe calendar year in which the Participant attains age seventy and one-half(701⁄2).

                        A Participant or his designatedBeneficiaries (but only by his designated Beneficiaries in the event of thedeath of a Participant without having made such an election), may elect thatthe benefits payable to the Participant and/or Beneficiary be paid in one of,or in any combination of, the following methods:

            (a)       Asa distribution in kind of the shares held for his Account in the Common StockFund and the ESOP Fund.  A Participant shall be entitled to receive a wholenumber of shares of Company Common Stock held in such Common Stock Fund and theESOP Fund as of the Valuation Date specified in Section 6.7 measured by afraction the numerator of which shall be (i) the value in the Common Stock Fundheld in his Pre-Tax Contribution Account and/or his After-Tax Contribution Accountas of such Valuation Date, plus (ii) the vested portion of the value in theCommon Stock Fund held in his Employer Matching Contribution Account and thevested portion of the value in the ESOP Fund held in his ESOP Account as ofsuch Valuation Date, and the denominator of which shall be the total value inthe Common Stock Fund and the ESOP Fund held in the Pre-Tax ContributionAccounts, After-Tax Contribution Accounts, Employer Matching ContributionAccounts and ESOP Accounts for all Participants as of such Valuation Date.  Theamount of any fractional shares shall be distributed in cash.

 

            (b)       Asa lump-sum distribution in cash, equal to (a) the value of the Participant'sAccount invested in funds other than the Common Stock Fund or the ESOP Fundplus (b) the amount equal to the number of shares in the Common Stock Fund orESOP Fund (determined pursuant to Section 6.6(a) above), multiplied by the fairmarket value of such shares.  No lump-sum distribution may be paid to theParticipant unless he has elected such distribution on an election formprovided by the Committee.

 

            (c)       Asinstallments payable in cash over a period certain not extending beyond ten(10) years.  If the Participant's entire interest under the 

 

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Plan is to bedistributed in other than a lump sum, the installment to be distributed shallbe in a series of substantially equal periodic monthly, quarterly, semi-annualor annual installments over a fixed period of time not to exceed the lesser of10 years or the life expectancy of the Participant, or the joint life and lastsurvivor expectancy of the Participant and his or her Beneficiary, whichever isapplicable, as determined by the Participant at the time of termination.Installments are to begin following the date of termination.  The amount of thefirst installment shall be a fraction of the Participant's Account as of theValuation Date, the numerator of which is one (1) and the denominator of whichis the total number of installments not in excess of ten (10) years to bemade.  The amount of each subsequent installment shall be a portion of theParticipant's Account as of such Valuation Date, the numerator of which is one(1) and the denominator of which is the remaining number of unpaidinstallments.  For this purpose, life expectancy (or joint life and lastsurvivor expectancy) is to be computed by the use of the return multiplescontained in section 1.72-9 of the Treasury Regulations under the Code.  Forpurposes of this computation, a Participant's life expectancy, or joint lifeand last survivor expectancy of the Participant and his or her spouse, asapplicable, may be recalculated no more frequently than annually, but the lifeexpectancy of a non-spouse Beneficiary may not be recalculated. If theParticipant's spouse is not his or her designated Beneficiary, the method ofdistribution must assure that at least 50% of the present value of the amountavailable for distribution when distributions commence is paid within the lifeexpectancy of the Participant.  Notwithstanding any provision of this Plan tothe contrary, all distributions will be made in accordance with the regulationsunder Section 401(a)(9).

            6.7       Participation RightsDetermined as of Valuation Date Preceding Termination of Employment:  Inthe case of any Participant whose employment shall be terminated for anyreason, no further credits or charges arising from any source shall be made tothe Accounts of any such terminating Participant after the credits or chargesmade as of the Valuation Date immediately preceding his termination ofemployment, except for

        (a)      Pre-TaxContributions, and Employer Matching Contributions and ESOP Contributions madesubsequent to such Valuation Date.

 

            (b)       Withdrawalsor distributions made subsequent to such Valuation Date. 

 

           (c)        Suchsubsequent adjustments to the values in the Accounts of such Participant up tothe Valuation Date coinciding with or preceding the distribution to theParticipant.

 

            6.8       Disposition ofForfeitures:  Upon termination of employment of a Participant to which theforfeiture provisions of Section 6.1 are applicable, such Participant shallforfeit the non-vested portion of his Employer Matching Contribution Accountand his ESOP Account; 

 

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provided, however, that if such Participantreturns to the employment of the Employer, any amounts so forfeited shall bereinstated to the Participant's Employer Matching Contribution Account or ESOPAccount as of the close of the Plan Year during which such Participant returnsto the employment of the Employer.  In the event previously forfeited amountsare reinstated in a Participant's Employer Matching Contribution Account andESOP Account upon his return to employment, such Participant's vested interestin his reinstated Employer Matching Contribution Account and ESOP Account atany subsequent relevant time shall be the amount X determined by the formula: X = P(AB + D) - D. For purposes of applying the formula:  P is the vestedpercentage under Section 6.1 at such relevant time; AB is the account balanceat such relevant time; and D is the amount of the prior distribution to theParticipant.

            6.9       Required MinimumDistributions:  Notwithstanding any provision of this Plan to the contrary,any benefits to which a Participant is entitled shall commence no later thanthe April 1 following the later of (a) the calendar year in which theParticipant attains age seventy and one-half (701⁄2), or (b) the calendar year inwhich the Participant retires; provided, however, that in the case of aParticipant who is a "five percent owner" (as defined in Section401(a)(9) of the Code, benefits shall commenced no later than the April 1following the calendar year in which the Participant attains age seventy andone-half (701⁄2).  Such distribution shall be at least equal to the requiredminimum distributions under the Code; however, any installment distributionspursuant to this Section 6.9 to Participants who have not terminated employmentshall be made over a period not to exceed ten (10) years.  For purposes of thisSection 6.9, the life expectancy of a Participant and/or a Participant's spouseshall not be redetermined annually.

A.        Required Minimum Distributions:

 

(a)       GeneralRules:

 

(1)       EffectiveDate:  The provisions of this Section 6.9A will apply for purposes ofdetermining Required Minimum Distributions for calendar years beginning withthe 2003 calendar year.

 

(2)       Precedence: The requirements of this Section 6.9A will take precedence over anyinconsistent provisions of the Plan.

 

(3)       Requirementsof Treasury Regulations Incorporated:  All distributions required underthis Section 6.9A will be determined and made in accordance with the Treasuryregulations under Code Section 401(a)(9).

 

(4)       TEFRASection 242(b)(2) Elections:  Notwithstanding the other provisions of thisSection 6.9A, distributions may be made under a designation made before January1, 1984, in accordance with section 242(b)(2) of the Tax 

 

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Equity and FiscalResponsibility Act (TEFRA) and the provisions of the Plan that relate tosection 242(b)(2) of TEFRA.

 

(b)       Time andManner of Distribution:

 

(1)       RequiredBeginning Date:  The Participant's entire interest will be distributed, orbegin to be distributed, to the Participant no later than the Participant'sRequired Beginning Date.

 

(2)       Deathof Participant before Distributions Begin:  If the Participant dies beforedistributions begin, the Participant's entire interest will be distributed, orbegin to be distributed, no later than as follows:

 

(i)        If the Participant's surviving spouse is theParticipant's sole designated Beneficiary, then distributions to the survivingspouse will begin by December 31 of the calendar year immediately following thecalendar year in which the Participant died, or by December 31 of the calendaryear in which the Participant would have attained age 701⁄2, if later.

 

(ii)       Ifthe Participant's surviving spouse is not the Participant's sole designatedBeneficiary, then distributions to the designated Beneficiary will begin byDecember 31 of the calendar year immediately following the calendar year inwhich the Participant died.

 

(iii)      Ifthere is no designated Beneficiary as of September 30 of the year following theyear of the Participant's death, the Participant's entire interest will bedistributed by December 31 of the calendar year containing the fifthanniversary of the Participant's death.

 

(iv)      Ifthe Participant's surviving spouse is the Participant's sole designatedBeneficiary and the surviving spouse dies after the Participant but beforedistributions to the surviving spouse begin, this Section 6.9A(b)(2) other thansection 6.9A(b)(2)(i) will apply as if the surviving spouse were theParticipant.

 

 

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For purposes ofthis Section 6.9A(b) and section 6.9A(d), unless Section 6.9A(b)(2)(iv)applies, distributions are considered to begin on the Participant's RequiredBeginning Date.  If Section 6.9A(b)(2)(iv) applies, distributions areconsidered to begin on the date distributions are required to begin to thesurviving spouse under Section 6.9A(b)(2)(i).  If distributions under anannuity purchased from an insurance company irrevocably commence to theParticipant before the Participant's Required Beginning Date (or to theParticipant's surviving spouse before the date distributions are required tobegin to the surviving spouse under Section 6.9A(b)(2)(i)), the datedistributions are considered to begin is the date distributions actuallycommence.

 

(3)       Forms of Distribution:  Unless the Participant'sinterest is distributed in the form of an annuity purchased from an insurancecompany or in a single sum on or before the Required Beginning Date, as of thefirst distribution calendar year distributions will be made in accordance withSections 6.9A(c) and 6.9A(d).  If the Participant's interest is distributed inthe form of an annuity purchased from an insurance company, distributionsthereunder will be made in accordance with the requirements of Code Section401(a)(9) and the Treasury regulations.

 

(c)       RequiredMinimum Distributions During Participant's Lifetime:

(1)       Amountof Required Minimum Distribution For Each Distribution Calendar Year:  Duringthe Participant's lifetime, the minimum amount that will be distributed foreach distribution calendar year is the lesser of:

(i)        The quotient obtained by dividing the Participant's Accountbalance by the distribution period in the Uniform Lifetime Table set forth insection 1.401(a)(9)-9 of the Treasury regulations, using the Participant's ageas of the Participant's birthday in the distribution calendar year; or

 

(ii)       Ifthe Participant's sole designated beneficiary for the distribution calendaryear is the Participant's spouse, the quotient obtained by dividing theParticipant's Account balance by the number in the Joint and Last SurvivorTable set forth in section 1.401(a)(9)-9 of the Treasury regulations, using theParticipant's and spouse's attained ages as of the Participant's and spouse'sbirthdays in the distribution calendar year.

 

 

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(2)       LifetimeRequired Minimum Distributions Continue Through Year of Participant's Death: Required Minimum Distributions will be determined under this Section 6.9A(c)beginning with the first distribution calendar year and up to and including thedistribution calendar year that includes the Participant's date of death.

 

(d)       RequiredMinimum Distributions After Participant's Death:

 

(1)       DeathOn or After Date Distributions Begin:

 

(i) ParticipantSurvived by Designated Beneficiary:  If the Participant dies on or afterthe date distributions begin and there is a designated Beneficiary, the minimumamount that will be distributed for each distribution calendar year after theyear of the Participant's death is the quotient obtained by dividing theParticipant's Account balance by the longer of the remaining life expectancy ofthe Participant or the remaining life expectancy of the Participant'sdesignated Beneficiary, determined as follows:

 

(A)      TheParticipant's remaining life expectancy is calculated using the age of theParticipant in the year of death, reduced by one for each subsequent year.

 

(B)       Ifthe Participant's surviving spouse is the Participant's sole designatedBeneficiary, the remaining life expectancy of the surviving spouse iscalculated for each distribution calendar year after the year of theParticipant's death using the surviving spouse's age as of the spouse'sbirthday in that year.  For distribution calendar years after the year of thesurviving spouse's death, the remaining life expectancy of the surviving spouseis calculated using the age of the surviving spouse as of the spouse's birthdayin the calendar year of the spouse's death, reduced by one for each subsequentcalendar year.

 

 

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(C)       Ifthe Partici-pant's surviving spouse is not the Participant's sole designatedBeneficiary, the designated Beneficiary's remaining life expectancy iscalculated using the age of the Beneficiary in the year following the year ofthe Participant's death, reduced by one for each subsequent year.

 

(ii)       NoDesignated Beneficiary: If the Participant dies on or after the datedistributions begin and there is no designated Beneficiary as of September 30of the year after the year of the Participant's death, the minimum amount thatwill be distributed for each distribution calendar year after the year of theParticipant's death is the quotient obtained by dividing the Participant'sAccount balance by the Participant's remaining life expectancy calculated usingthe age of the Participant in the year of death, reduced by one for eachsubsequent year.

 

(2)       DeathBefore Date Distributions Begin:

 

(i)        ParticipantSurvived by Designated Beneficiary:  If the Participant dies before thedate distributions begin and there is a designated Beneficiary, the minimumamount that will be distributed for each distribution calendar year after theyear of the Participant's death is the quotient obtained by dividing theParticipant's Account balance by the remaining life expectancy of theParticipant's designated Beneficiary, determined as provided in Section6.9A(d)(1).

 

(ii)       NoDesignated Beneficiary: If the Participant dies before the datedistributions begin and there is no designated Beneficiary as of September 30of the year following the year of the Participant's death, distribution of theParticipant's entire interest will be completed by December 31 of the calendaryear containing the fifth anniversary of the Participant's death.

 

(iii)      Deathof Surviving Spouse Before Distributions to Surviving Spouse Are Required to 

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 54 of 82

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Begin:  If the Participantdies before the date distributions begin, the Participant's surviving spouse isthe Participant's sole designated Beneficiary, and the surviving spouse diesbefore distributions are required to begin to the surviving spouse underSection 6.9A(b)(2)(i), this Section 6.9A(d)(2) will apply as if the survivingspouse were the Participant.

 

(e)       Definitions:

 

(1)       DesignatedBeneficiary:  The individual who is designated as the Beneficiary underSection 1.7 and is the designated Beneficiary under Code Section 401(a)(9) andSection 1.401(a)(9)-1, Q&A-4, of the Treasury regulations.

 

(2)       DistributionCalendar Year:  A calendar year for which a minimum distribution isrequired.  For distributions beginning before the Participant's death, thefirst distribution calendar year is the calendar year immediately preceding thecalendar year, which contains the Participant's Required Beginning Date.  Fordistributions beginning after the Participant's death, the first distributioncalendar year is the calendar year in which distributions are required to beginunder Section 6.9A(b)(2).  The required minimum distribution for theParticipant's first distribution calendar year will be made on or before theParticipant's Required Beginning Date. The required minimum distribution forother distribution calendar years, including the required minimum distributionfor the distribution calendar year in which the Participant's RequiredBeginning Date occurs, will be made on or before December 31 of thatdistribution calendar year.

 

(3)       LifeExpectancy:  Life expectancy as computed by use of the Single Life Table inSection 1.401(a)(9)-9 of the Treasury Regulations.

 

(4)       Participant'sAccount Balance:  The account balance as of the last valuation date in thecalendar year immediately preceding the distribution calendar year (valuationcalendar year) increased by the amount of any contributions made and allocatedor forfeitures allocated to the account balance as of dates in the valuationcalendar year after the valuation date and decreased by distributions made inthe valuation calendar year after the valuation date.  The account balance forthe valuation calendar year includes any amounts rolled over or transferred tothe Plan 

 

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either in the valuationcalendar year or in the distribution calendar year if distributed ortransferred in the valuation calendar year.

 

(5)       RequiredBeginning Date:  The date specified in the first sentence of Section 6.9 ofthe Plan.

            6.10     Unclaimed Benefits: If at, after or during the time when a benefit hereunder is payable to anyParticipant, Beneficiary or other distributee, the Committee, upon request ofthe Trustee or at its own instance, shall mail by registered or certified mailto such distributee, at his last known address a written demand for his presentaddress or for satisfactory evidence of his continued life, or both, and ifsuch distributee shall fail to furnish the same to the Committee within two (2)years from mailing of such demand, then the Committee may, in its sole discretion,determine that such Participant, Beneficiary or other distributee has forfeitedhis right to such benefit and may declare such benefit, or any unpaid portionthereof, terminated as if the death of the distributee (with no survivingBeneficiary) had occurred on the later of the date of the last payment madethereon, or the date such Participant, Beneficiary or other distributee firstbecame entitled to receive benefit payments. Any such forfeited benefit shallbe applied as a part of (and to reduce to such extent) the EmployerContributions required to be made next following the date such forfeiture isdeclared to be forfeited by the Committee.  Notwithstanding the provisions ofthis Section 6.10, any such forfeited benefit shall be reinstated if a claimfor the same is made by the Participant, Beneficiary or other distributee atany time thereafter.  The reinstatement shall be made by a mandatorycontribution by the Company, allocated solely to such reinstatement.

            6.11     ESOP Allocations: In the event that a Participant terminates employment after his allocableportion of the Company Stock investment in the ESOP Fund has been credited tohis ESOP Account pursuant to Section 5.3(b), but before such amount has beenallocated to his ESOP Account, the Committee shall direct the ESOP Trustee torelease such allocable portion of the Company Stock to the Participant in amanner consistent with the applicable distribution requirements under thisArticle VI.

            6.12     Right to TransferEligible Rollover Distribution:  A "Distributee" may elect, atthe time and in the manner prescribed by the Committee, to have any portion ofan "Eligible Rollover Distribution" paid directly to an"Eligible Retirement Plan" specified by the Distributee in a"Direct Rollover".  The Committee may impose any restrictions thatare permitted under applicable authorities on the right to transfer an EligibleRollover Distribution.

                        For purposes of thisSection, the capitalized words have the following meanings:

            (a)       "EligibleRollover Distribution" means any distribution of all or any portion of thebalance to the credit of the Distributee, except that an Eligible RolloverDistribution does not include: any Distribution that is one of a series ofsubstantially equal periodic payments (not less frequently than annually) madefor the life (or life expectancy) of the Distributee or for a specified periodof ten 

 

 

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years or more; any distributionto the extent such distribution is required under Code Section 401(a)(9); anyhardship withdrawal described in Code Section 401(k)(2)(B)(i)(IV); and theportion of any distribution that is not includable in gross income (determinedwithout regard to the exclusion for net unrealized appreciation with respect toEmployer securities).

            Withrespect to distributions made after December 31, 2001, any amount that isdistributed on account of hardship (as defined in Section 7.4) shall not be anEligible Rollover Distribution, and the distributee may not elect to have anyportion of such a distribution paid directly to an Eligible Retirement Plan. In addition, a portion of a distribution shall not fail to be an EligibleRollover Distribution merely because the portion consists of After-TaxContributions, which are not includible in gross income.  However, such portionmay be transferred only to an individual retirement account or annuitydescribed in Code Section 408(a) or (b) or to a qualified defined contributionplan described in Code Section 401(a) or 403(a) that agrees to separatelyaccount for amounts so transferred, including separately accounting for theportion of such distribution which is includible in gross income and theportion of such distribution which is not so includible.

 

            (b)       "EligibleRetirement Plan" means an individual retirement account described insection 408(a) of the Code, an individual retirement annuity described insection 408(b) of the Code, an annuity plan described in section 403(a) of theCode, or a qualified trust described in section 401(a) of the Code, thataccepts the Distributee's Eligible Rollover Distribution.  However, in the caseof an Eligible Rollover Distribution to the surviving spouse, an EligibleRetirement Plan is an individual retirement account or individual retirementannuity.

 

            With respectto distributions made after December 31, 2001, an Eligible Retirement Plan alsoshall mean an annuity contract described in Code Section 403(b) and an eligibleplan under Code Section 457(b) which is maintained by a state, politicalsubdivision of a state, or any agency or instrumentality of a state, orpolitical subdivision of a state and which agrees to separately account foramounts transferred into such plan from this Plan.  The definition of EligibleRetirement Plan also shall apply in the case of a distribution to a survivingspouse or to a spouse or former spouse who is the "alternate payee"under a qualified domestic relations order, as defined in Code Section 414(p).

 

            (c)       "Distributee"includes an Employee or former Employee.  In addition, the Employee's or formerEmployee's surviving spouse and the Employee's or former Employee's spouse orformer spouse who is the alternate payee under a qualified domestic relationsorder, as defined in section 414(p) of the Code, are Distributees with regardto the interest of the spouse or former spouse.

 

 

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            (d)       "DirectRollover" means a payment by the Plan to the Eligible Retirement Planspecified by the Distributee.

 

 

 

 

 

 

 

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ARTICLE VII

WITHDRAWALS AND LOANS

            7.1       Withdrawal of Pre-TaxContribution Account on or After Age 591⁄2:  A Participant who has attainedage fifty-nine and one-half (591⁄2) may elect, by giving notice in accordancewith administrative procedures established by the Committee and following suchother rules and procedures as may be prescribed from time to time by theCommittee on a uniform and nondiscriminatory basis, to withdraw the entireamount of his After-Tax Contribution Account, his Rollover Account, or hisPre-Tax Contribution Account.

            7.2       Withdrawal of After-TaxContributions and Rollover Account:  Pursuant to notice given in accordancewith administrative procedures established by the Committee and subject to theconditions of Section 7.3*,*each Participant may elect to withdraw as ofany business day during the Plan Year, an amount specified by the Participantwhich may be attributable to (a) his After-Tax Contributions under the OriginalPlan, or (b) his Rollover Account, determined as of the Valuation Date whichcoincides with such withdrawal date.

            7.3       Conditions ofWithdrawals of After-Tax Contributions and Rollover Account:  In making awithdrawal pursuant to Section 7.2, no Participant shall be permitted towithdraw less than $500, or the combined balance of his After-Tax ContributionAccount and his Rollover Account, if their combined total is less than $500. Except as provided under Article VI and Sections 7.1 and 7.4 hereof, nowithdrawals shall be permitted from a Participant's Pre-Tax ContributionAccount, Employer Matching Contribution Account or ESOP Account.

            7.4       Hardship Withdrawalsfrom Pre-Tax Contribution Account:  A Participant may at any time, inaccordance with administrative procedures established by the Committee, make a requestfor a hardship withdrawal in either a dollar amount or a percentage figure fromhis Pre-Tax Contribution Account.  Notwithstanding the foregoing, however, noParticipant may withdraw any Income of the Trust Fund allocated to his Pre-TaxContribution Account on or after January 1, 1989.  Notwithstanding theforegoing, effective for Plan Years on or after January 1, 2002, a Participantwho receives a distribution of Pre-Tax Contributions after December 31, 2001,on account of hardship shall be prohibited from making Pre-Tax Contributionsunder this  and all other plans of an employer for six months after receipt ofthe distribution.  The approval or disapproval of such request shall be madewithin the sole discretion of the Committee, except that no such request for awithdrawal shall be approved unless the Participant has certified in writingthat he is facing a hardship creating an immediate and substantial financialneed and that the resources necessary to satisfy that financial need are notreasonably available from other sources available to the Participant.  Theamount of the hardship withdrawal shall be limited to that amount which isrequired to meet the immediate financial need created by the hardship,including anticipated federal and state income taxes and penalties resultingfrom the distribution.  The hardship withdrawal shall be made in cash as soonas practicable after the Participant submits the hardship request, and thedollar amount withdrawn shall be determined by reference to the value of thePre-Tax Contribution Account as of the Valuation Date coincident with the dateof the withdrawal.

 

 

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                        A Participant whoreceives a hardship withdrawal shall be prohibited from making pre-taxcontributions to this Plan and any other plan maintained by the Employer(except "welfare plans" as defined in Section 3(1) of ERISA) for thetwelve (12) consecutive months following the date of distribution.  Thefollowing standards (or such other standards as may be acceptable underTreasury Regulations issued pursuant to Section 401(k) of the Code) shall beapplied on a uniform and non-discriminatory basis in determining the existenceof such a hardship:

            (a)       Afinancial need shall be considered immediate if it must be satisfied insubstantial part within a period of twelve (12) months from the date on whichthe Participant certifies his eligibility for a hardship withdrawal.

 

            (b)       Tobe considered a hardship for purposes of this Section, the event giving rise tothe need for funds must relate to financial hardship resulting from:

 

            (1)       expensespreviously incurred for medical care (described in Code Section 213(d)) orexpenses that are necessary to incur in order to obtain medical care (asevidenced by a written estimate thereof) for the Participant, the Participant'sspouse, or the Participant's dependents (as defined in Code Section 152);

 

            (2)       purchase(excluding mortgage payments) of a principal residence for the Participant;

 

            (3)       paymentfor tuition for the next twelve (12) months of post-secondary education for theParticipant or the Participant's spouse, children or dependents (as defined inCode Section 152); 

 

            (4)       theneed to prevent the eviction of the Participant from his principal residence orforeclosure on the mortgage of the Participant's principal residence; or

 

            (5)       paymentfor funeral expenses for the Participant's spouse or the Participant'sdependents (as defined in Code Section 152).

                        A person shall beconsidered to be economically dependent on the Participant if the Participantcertifies that he reasonably expects to be entitled to claim that person as adependent for federal income tax purposes for a calendar year coinciding withthe Plan Year in which the certification of hardship is made.

            7.5       Loans:  From andafter October 1, 1989, any Participant who is a "party in interest"(as defined in Section 3(14) of ERISA) (hereinafter "Borrower") maymake 

 

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application, in accordance with administrativeprocedures established by the Committee, to the Committee to borrow from hisPre-Tax Contribution Account, his Rollover Account or his Employer MatchingContribution Account (to the extent that the Account contains Employer MatchingContributions) in the Trust Fund, and the Committee in its sole discretion maypermit such a loan. Loans shall be granted in a uniform and nondiscriminatorymanner on terms and conditions determined by the Committee which shall notresult in more favorable treatment of highly compensated employees and shall beset forth in written procedures promulgated by the Committee in accordance withapplicable governmental regulations. All such loans shall also be subject tothe following terms and conditions:

            (a)       Theamount of the loan when added to the amount of any outstanding loan or loans tothe Borrower from any other plan of the Employer or an Affiliate which isqualified under Code Section 401(a) shall not exceed the lesser of (i) $50,000,reduced by the excess, if any, of the highest outstanding balance of loans fromall such plans during the one-year period ending on the day before the date onwhich such loan was made over the outstanding balance of loans from the Plan onthe date on which such loan was made, provided, however, that such amount shallnot exceed fifty percent (50%) of the vested value of the Borrower's Accountbalance, excluding any amounts attributable to the Borrower's ESOP Account or(ii) fifty percent (50%) of the present value of Borrower's vested Accountbalance under the Plan, excluding any amounts attributable to the Borrower'sESOP Account.  In no event shall a loan of less than $1,000 be made to aBorrower.

 

            (b)       Theloan shall be for a term not to exceed five (5) years and shall be evidenced bya note signed by the Borrower.  The loan shall be payable in periodicinstallments and shall bear interest at a reasonable rate which shall bedetermined by the Committee on a uniform and consistent basis and set forth inthe procedures in accordance with applicable governmental regulations. Payments by a Borrower who is an Employee will be made by means of payrolldeduction from the Borrower's compensation.  If the Borrower is not receivingcompensation from the Employer, the loan repayment shall be made in accordancewith the terms and procedures established by the Committee.  A Borrower mayrepay an outstanding loan in full at any time.

 

            (c)       Inthe event an installment payment is not paid within seven (7) days followingthe monthly due date, the Committee shall give written notice to the Borrowersent to his last known address.  If such installment payment is not made withinthirty (30) days thereafter, the Committee shall proceed with foreclosure inorder to collect the full remaining loan balance or shall make such otherarrangements with the Borrower as the Committee deems appropriate. Foreclosures need not be effected until occurrence of a distributable eventunder the terms of the Plan and no rights against the Borrower or the securityshall be deemed waived by the Plan as a result of such delay.

 

 

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            (d)       Theunpaid balance of the loan, together with interest thereon, shall become dueand payable upon the date of distribution of the Account and the Trustee shallfirst satisfy the indebtedness from the amount payable to the Borrower or tothe Borrower's Beneficiary before making any payments to the Borrower or to theBeneficiary.

 

            (e)       Anyloan to a Borrower under the Plan shall be adequately secured.  Such securityshall include a pledge of a portion of the Borrower's right, title and interestin the Trust Fund which shall not exceed fifty percent (50%) of the presentvalue of the Borrower's vested Account balance under the Plan as determinedimmediately after the loan is extended, but excluding any amounts attributable tothe Borrower's ESOP Account.  Such pledge shall be evidenced by the executionof a promissory note by the Borrower which shall grant the security interestand provide that, in the event of any default by the Borrower on a loanrepayment, the Committee shall be authorized to take any and all appropriatelawful actions necessary to enforce collection of the unpaid loan.

 

            (f)        Arequest by a Borrower for a loan shall be made in accordance withadministrative procedures established by the Committee and shall specify theamount of the loan.  If a Borrower's request for a loan is approved, the loanshall be made in a lump-sum payment of cash to the Borrower.  The cash for suchpayment shall be obtained by redeeming proportionately as of the date ofpayment the Investment Fund or Funds, or portions thereof, that are credited tothe Pre-Tax Contribution Account, Rollover Account and Employer MatchingContribution Account of such Borrower; provided, however, that, effectiveOctober 1, 1997, no withdrawals shall be made from the Common Stock Fund priorto the full depletion of all other Funds.

 

            (g)       Aloan to a Borrower shall be considered an investment of the Accounts of theBorrower from which the loan is made.  All loan repayments shall be creditedpro rata to such Pre-Tax Contribution Account and reinvested exclusively inshares of one or more of the Investment Funds in accordance with Section 8.1.

 

            (h)       Onlyone loan may be outstanding for a Borrower at any given time.

 

 

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ARTICLE VIII

INVESTMENT DIRECTIONS

            8.1       Investment of TrustFunds:

            (a)       InvestmentFunds:  Except as provided in Article VII with respect to Plan loans and asprovided below with respect to the ESOP Fund, the Trust Fund shall be investedin separate Investment Funds chosen and established by the Committee.  TheCommittee may adjust the number and types of Investment Funds to be establishedor discontinued as it deems advisable.  One such Investment Fund, however,shall be the Common Stock Fund, which shall be invested and reinvestedin the Common Stock of the Company.  The Trustee, the Committee, or arecordkeeper designated by the Committee shall maintain records for each Participant'sAfter-Tax Contribution Account, Employer Matching Contribution Account, Pre-TaxContribution Account, and Rollover Account, if any, that reflect the value ofeach Participant's share of the Investment Funds.

 

            (b)       InvestmentDirections:  The Participant shall have the right to direct the Committeeto instruct the Savings Trustee to invest his Pre-Tax Contributions andcontributions to his Rollover Account and the earnings and accretions thereonin any of the Investment Funds established by the Committee.

                        Each Participant shallelect an investment option at the time he begins participating in the Plan. Through notice to the Committee given pursuant to administrative proceduresestablished by the Committee, a Participant may change his instructions withrespect to the investment of his Pre-Tax Contributions, After-TaxContributions, Employer Matching Contributions, and Rollover Contributions tothe Trust Fund.  A Participant who desires to change his instructions in thismanner may direct that the funds in his future Pre-Tax Accounts be transferred(in no more than one percent (1%) increments) among the Investment Funds.

                        All earnings realized tothe Trust Fund (including, but not limited to, dividends, capital gains, andinterest) on an Investment Fund that are not reflected in the value of a sharein that Investment Fund will be allocated to Participants' accounts. They willbe allocated to a Participant's account in the same proportion theParticipant's share of the Investment Fund (disregarding the earnings to beallocated) bears to the total value of the Investment Fund (disregarding theearnings to be allocated), both to be determined as of the date the earningsare realized.  Notwithstanding the foregoing, the Committee may direct thatdividends paid with respect to shares in the ESOP Fund be distributed on anannual basis or more frequently in order that the deduction under Code Section404(k) be available to the Company, in which event income that constitutesdividends on shares of Company Stock in the ESOP Fund shall not be invested inCompany Stock but shall be temporarily invested in cash equivalents untildistribution to Participants.  In making payments in respect to Exempt Loans,the Trustee 

 

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shall utilize income and ESOP Contributions asis specified in Section 5.3 hereof; namely, that income shall be first used tofund principal payments and ESOP Contributions shall be first used to fundinterest payments.  All purchases of Company Stock shall be made at priceswhich, in the judgment of the Trustee, do not exceed the fair market value ofsuch Company Stock.  Pending such investment or application of cash, the ESOPTrustee may retain cash uninvested without liability for interest if it isprudent to do so, or may invest all or any part thereof in Treasury Bills,commercial paper, and like holdings.

            8.2       DiversificationElection:

(a)       Definitions: The following definitions apply to this Section 8.2.

 

(1)       "DiversificationEligible Participant" is any Participant who has completed at least five (5)years of participation in the Plan and/or the Prior Plan and who has attainedage forty-five (45).

 

(2)       "StatutoryQualified Participant" is any Participant who has completed at least ten (10)years of participation in the Plan and/or the Prior Plan and who has attainedage fifty-five (55).  This definition is to be interpreted in a manner so thatit is consistent with Code Section 401(a)(28)(B)(iii) and applicableregulations, as they may be amended from time to time.

 

(3)       "StatutoryElection Period" means the six (6) Plan Year period beginning with the firstPlan Year in which the Participant first became a Statutory Qualified Participant. This definition is to be interpreted in a manner so that it is consistent withCode Section 401(a)(28)(B)(iv) and applicable regulations, as they may beamended from time to time.

 

(b)       DiversificationRight:  Each Diversification Eligible Participant may elect within ninety(90) days after the close of each Plan Year to direct the change of theinvestment of up to twenty-five percent (25%) of the balance of shares ofCompany Stock in the Diversification Eligible Participant's ESOP Account at thetime of the election.  A Diversification Eligible Participant shall direct thatthe proceeds of such diversification be invested in one or more of theInvestment Funds pursuant to Section 8.1(a).

 

The rights granted toDiversification Eligible Participants in the preceding two sentences areintended to include rights that fulfill the Plan's obligation under the firstsentence of Code Section 401(a)(28)(B)(i), which provides:  A plan meets therequirements of this subparagraph if each qualified participant in the plan mayelect within 90 days after the close of each plan year in the qualifiedelection period to direct the plan as to the investment of at least 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 64 of 82

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25 percent of theparticipant's account in the plan (to the extent such portion exceed the amountto which a prior election under this subparagraph applies).

 

(c)       One-YearIncrease to 50%:  For a Statutory Qualified Participant, the percentage shallbe fifty percent (50%) instead of twenty-five percent (25%) in the Plan Yearduring the Statutory Election Period in which the Statutory QualifiedParticipant may make his last election under Subsection 8.2(b).

 

(d)       Compliance. This Section is to be interpreted in a manner so that it complies with CodeSection 401(a)(28) and applicable regulations, as they may be amended from timeto time.

            8.3       Voting of CompanyStock, Exercise of Other Rights:

           (a)       Voting rights with respect toshares of Company Stock in the ESOP Fund allocated to the ESOP Accounts ofParticipants and shares in the Company Stock Fund allocated to the Accounts ofParticipants shall be voted by the Trustees in such manner as may be directedby the respective Participants, with fractional shares being voted on acombined basis to the extent possible to reflect the direction of the votingParticipants. If the Trustees shall not receive timely instruction from aParticipant, the Trustees shall not vote any shares of Company Stock with respectto which such Participant has the right of direction, and the Trustee shallhave no discretion in the matter. The Trustees shall vote shares of CompanyStock held in the Stock Suspense Account in accordance with the instructions ofthe Administrator.

            (b)       Inthe event that there is a tender offer or exchange offer for outstanding sharesof Company Stock, rights with respect to the tender offer or exchange offershall be exercised by the Trustee in accordance with the instructions of theAdministrator.

 

             (c)       Solicitation of exercise ofParticipants' voting rights by management of the Company and others under aproxy or consent provision applicable to all holders of Company Stock shall bepermitted. Solicitation of exercise of Participant tender or exchange offerrights by management of the Company and others shall be permitted. The Trusteesshall notify Participants of each occasion for the exercise of voting rightswithin a reasonable time before such rights are to be exercised. Suchnotification shall include all information distributed to shareholders by theCompany regarding the exercise of such rights. Copies of Company writtencommunications to Participants relating to each opportunity for Participantexercise of rights under this Section 8.3 shall be promptly furnished to theTrustees. The instructions received by the Trustees from Participants shall beheld by the Trustees in confidence and shall not be divulged or released to anyperson, including the Committee or officers or employees of the Company or itsAffiliates.

 

 

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            In the event any shares of Company Stock heldin the Stock Suspense Account are tendered or exchanged pursuant to thisSection 8.3, the proceeds shall at the direction of the Administrator either(i) if and to the extent the proceeds are attributable to unallocated CompanyStock be used to repay installment purchase or other indebtedness used topurchase the Company Stock to which such proceeds are attributable, (ii) bereinvested in Company Stock, or (iii) be invested in such other investment asthe Administrator deems appropriate.

 

 

 

 

 

 

 

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ARTICLE IX

TRUST AGREEMENT ANDTRUST FUND

            9.1       Trust Agreement: The Trust Agreements include the Savings Trust (as defined in Article I), andthe ESOP Trust (as defined in Article I), as either may be amended from time totime. The provisions of such Trust Agreements are herein incorporated byreference as fully as if set out herein, and the assets held under said TrustAgreements on behalf of this Plan shall constitute the Trust Funds.

            9.2       Benefits Paid Solelyfrom Trust Funds:  All of the benefits provided to be paid under Article VIhereof shall be paid by the Trustees out of the Trust Funds to be administeredunder such Trust Agreements.  Neither the Employer nor the Trustees shall beresponsible or liable in any manner for payment of any such benefits, and allParticipants hereunder shall look solely to such Trust Funds and to theadequacy thereof for the payment of any such benefits of any nature or kindwhich may at any time be payable hereunder.

            9.3       Committee Directions toTrustees:  The Trustees shall make only such payments out of the TrustFunds as may be directed by the Committee.  The Trustees shall not be requiredto determine or make any investigation to determine the identity or mailingaddress of any person entitled to any payments out of the Trust Funds and shallhave discharged its obligation in that respect when it shall have sent checksor other papers by ordinary mail to such persons and addresses as may becertified to it by the Committee.

            9.4       Trustees' Reliance onCommittee Instructions:  In any case where the Trustees shall be requiredhereunder to act upon instructions to be received from the Committee, theTrustee shall be protected in relying on any such instructions which shall bein writing and signed by any member of, or Secretary of, the Committee, and theTrustee shall be protected in relying upon the authority to act of any personcertified to it by the Company as a member of, or Secretary of, the Committee untila successor to any such person shall be certified to the Trustees by theCompany.

            9.5       Authority of Trusteesin Absence of Instructions from the Committee:  If at any time theCommittee shall be incapable for any reason of giving any directions, instructionsor authorizations to the Trustees as are herein provided for and as may berequired incident to the administration of this Plan, the Trustees may act andshall be completely protected and without liability in so acting without suchdirections, instructions and authorizations as it in its sole discretion deemsappropriate and advisable under the circumstances for the carrying out of theprovisions of this Plan.  In the event of termination of this Plan for anyreason, the Committee shall be authorized to give all such instructions to theTrustees, and the Trustees shall be protected in relying on all suchinstructions, as may be necessary to make payment to any persons theninterested in the Trust Funds of all such amounts as are specified herein to bepaid under Section 10.3 hereof upon the termination of this Plan and the TrustAgreements.

 

 

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            9.6       Compliancewith Exchange Act Rule 10(b)(18):  At any time that the Trustees make openmarket purchases of Company Stock, the Trustees will either (i) be an"agent independent of the issuer" as that term is defined in Rule10(b)(18) promulgated pursuant to the Securities and Exchange Act of 1934, asamended (the "Exchange Act") or (ii) make such open market purchasesin accordance with the provisions, and subject to the restrictions, of Rule10(b)(18) of the Exchange Act.

 

 

 

 

 

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 68 of 82

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ARTICLE X

ADOPTION OF PLAN BYOTHER CORPORATIONS,

AMENDMENT ANDTERMINATION OF THE PLAN, AND

DISCONTINUANCE OFCONTRIBUTIONS TO THE TRUST FUNDS

            10.1     Adoption by Employers: Every Employer which shall have adopted the Plan shall thereby become aparticipating Employer whose eligible Employees, subject to the Planprovisions, shall make and receive Contributions and have established for themAccounts under the Plan.  Any corporation or other organization with employees,now in existence or hereafter formed or acquired which is not already anEmployer under this Plan and which is otherwise legally eligible may, with theapproval of the Company by action of its Board of Directors, adopt and becomean Employer by executing and delivering to the Company and the Trustees anadoptive instrument specifying the classification of its Employees who shall beeligible to participate in the Plan and evidencing the terms of the Plan withrespect to its eligible Employees.  The adoptive instrument may contain suchchanges and amendments in the terms and provisions of the Plan as adopted bysuch Employer as may be desired by such Employer and acceptable to theCompany.  Any such Affiliate which shall adopt this Plan shall designate theCompany as its agent to act for it in all transactions affecting theadministration of the Plan and shall designate the Committee to act for suchcorporation and its Participants in the same manner in which the Committee mayact for the Company and its Participants hereunder.  The adoptive instrumentshall specify the effective date of such adoption of the Plan and shall become,as to such corporation and its Employees, as part of this Plan.  Upon anEmployer's liquidation, bankruptcy, insolvency, sale, consolidation or mergerto or with another organization that is not an Employer hereunder, in whichsuch Employer is not the surviving company, all obligations of that Employerhereunder and under the Trust Agreements shall terminate automatically, and theTrust Fund assets attributable to the Employees of such Employer shall be heldor distributed as herein provided unless, with the approval of the Company, thesuccessor to that Employer assumes the duties and responsibilities of suchEmployer, by adopting this Plan and the Trust Agreements, or by establishmentof a separate plan and trust to which the assets of the Trust Funds held onbehalf of the Employees of such Employer shall be transferred with the consentand agreement of that Employer.  Upon the consolidation or merger of two ormore of the Employers under this Plan with each other, the surviving Employeror organization shall automatically succeed to all the rights and duties underthe Plan and Trust Agreements of the Employers involved.

            10.2     Continuous Service: The following special provisions shall apply to all Employers:

            (a)       AnEmployee shall be considered in continuous Service while regularly employedsimultaneously or successively by one or more Employers.

 

            (b)       Thetransfer of a Participant from one Employer to another Employer shall not bedeemed a termination of Service.

 

 

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            10.3     Amendment of the Plan: The Company shall have the right to amend or modify this Plan and the TrustAgreements (with the consent of the applicable Trustee) at any time and fromtime to time to any extent that it may deem advisable.  Any such amendment ormodification shall be set out in an instrument in writing duly authorized bythe Board of Directors of the Company and executed by the Company.  Upondelivery by the Company of such an instrument amending the Plan to the Trusteesand to each other Employer, this Plan shall be deemed to have been amended ormodified in the manner and to the extent and effective as of the date thereinset forth, and thereupon any and all Participants whether or not they shallhave become such prior to such amendment or modification shall be boundthereby.  No such amendment or modification shall, however, increase the dutiesor responsibilities of the Trustees without their consent thereto in writing,or have the effect of transferring to or vesting in any Employer any interestor ownership in any properties of the Trust Funds, or of permitting the same tobe used for or diverted to purposes other than for the exclusive benefit of theParticipants and their Beneficiaries.  No such amendment shall decrease theAccount of any Participant or shall decrease any Participant's vested interestin his Account.  No amendment shall directly or indirectly reduce aParticipant's non-forfeitable vested percentage in his benefits under Section6.1 of this Plan unless each Participant having not less than three (3) yearsof Service is permitted to elect to have his non-forfeitable vested percentagein his benefits computed under the provisions of Section 6.1 without regard tothe amendment.  Such election shall be available during an election periodwhich shall begin on the date such amendment is adopted and shall end on thelatest of (i) the date sixty (60) days after such amendment is adopted, (ii)the date sixty (60) days after such amendment is effective or (iii) the datesixty (60) days after such Participant is issued written notice of theamendment by the Committee or the Employer.  Notwithstanding anything herein tothe contrary, the Plan or the Trust Agreements may be amended in such manner asmay be required at any time to make it conform to the requirements of the Codeor of any United States statutes with respect to employees' trusts, or of anyamendment thereto, or of any regulations or rulings issued pursuant thereto,and no such amendment shall be considered prejudicial to any then existing rightsof any Participant or his Beneficiary under the Plan.  The Committee shalldeliver a copy of each such amendment to every Affiliate having theretoforeadopted the Plan, and every Affiliate having theretofore adopted the Plan shallbe deemed to have approved and accepted each such amendment except for anyparticular Affiliate which, with the express consent of the Company set forththereupon, shall execute an instrument effective as of the date of suchamendment setting forth variations in, or negating the effect of, suchamendment as applicable to the participation in the Plan of such Affiliate.

            10.4     Termination of the Plan: The Plan may be terminated pursuant to the provisions of, and as of anysubsequent date specified in, an instrument in writing executed by the Company,and approved and authorized by the Board of Directors of the Company, and whichsaid instrument shall be delivered to the Trustee.

            10.5     Distribution of TrustFunds on Termination:  In the event of a termination of the Plan by the Company,the assets and properties of the Trust Funds shall be valued and allocated asprovided in Sections 5.2 and 5.3, and each Participant shall be fully vested inall amounts attributable to his Employer Matching Contribution Account, hisRollover Account and his ESOP Account, and thereafter each such Participantshall become entitled to 

 

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distributions in respect of his Accounts in thePlan in the manner as provided in Sections 6.6(a) and 6.6(b) herein.  In theevent the Plan is terminated with respect to all Employers, any Company Stockheld in the Suspense Stock Account shall be sold to the extent necessary to paythe outstanding principal balance and any accrued interest on any installmentpurchase contracts and/or loan obligations of the Trust Funds incurred for thepurpose of directly or indirectly funding the purchase of such Stock, and anysuch installment purchase contracts and/or loan obligations shall be paid infull prior to distribution of the assets of the Trust Funds to Participants;provided, however, that the Board of Directors of the Company may authorizedistribution of Trust Fund assets prior to satisfaction of installment purchasecontracts and/or loan obligations but only if under applicable federal law suchassets or income attributable thereto cannot be used to repay such installmentpurchase contracts or loan obligations.  Notwithstanding the foregoing, aParticipant shall not be entitled to receive a distribution as a result of thetermination of the Plan if the Company establishes or maintains a successorplan within the period ending 12 months after distribution of all assets fromthe Plan.

            10.6     Effect of Discontinuanceof Contributions:  If the Company shall discontinue its Contributions tothe Trust Funds, or suspend its Contributions to the Trust Funds under suchcircumstances so as to constitute a discontinuance of Contributions within thepurview of the reasoning of Treasury Regulations Section 1.401-6(c), then allamounts theretofore credited to the Accounts of the Participants shall becomefully vested, and throughout any such period of discontinuance of Contributionsall other provisions of the Plan shall continue in full force and effect otherthan the provisions for Contributions by an Employer or Participants and theforfeiture provisions of Section 6.1.

            10.7     Merger of Plan withAnother Plan:  In the case of any merger or consolidation of the Plan with,or transfer in whole or in part of the assets and liabilities of the Trust Fundto another trust fund held under, any other plan of deferred compensationmaintained or to be established for the benefit of all or some of theParticipants of this Plan, the assets of the Trust Funds applicable to suchParticipants shall be transferred to the other trust fund only if:

            (a)       EachParticipant would (if either this Plan or the other plan then terminated)receive a benefit immediately after the merger, consolidation or transfer whichis equal to or greater than the benefit he would have been entitled to receiveimmediately before the merger, consolidation or transfer (if this Plan had thenterminated);

 

            (b)       Resolutionsof the Board of Directors of the Employer under this Plan, and of any new orsuccessor employer of the affected Participants, shall authorize such transferof assets; and, in the case of the new or successor employer of the affectedParticipants, its resolutions shall include an assumption of liabilities withrespect to such Participants' inclusion in the new employer's plan; and

 

            (c)       Suchother plan and trust are qualified under Sections 401(a) and 501(a) of theCode. 

 

 

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ARTICLE XI

TOP-HEAVY PLANREQUIREMENTS

            11.1     General Rule:  Forany Plan Year for which this Plan is a Top-Heavy Plan, as defined in Section11.7, and despite any other provisions of this Plan to the contrary, this Planshall be subject to the provisions of this Article XI.

            11.2     Vesting Provisions: Each Participant who has completed an Hour of Service after the Plan becomestop heavy and while the Plan is top heavy and who has completed the VestingService specified in the following table shall be vested in his Account underthis Plan at least as rapidly as is provided in the following schedule:

Vesting Service

Vested Percent

Less than 2 years

0%

2 but less than 3 years

20%

3 but less than 4 years

40%

4 but less than 5 years

60%

5 but less than 6 years

80%

6 years or more

100%

If an Account becomes vested by reason of theapplication of the preceding schedule, it may not therefore be forfeited byreason of re-employment after retirement pursuant to a suspension of benefitsprovision, by reason of withdrawal of any mandatory employee contributions towhich employer contributions were keyed, or for any other reason.  If the Plansubsequently ceases to be top heavy, the preceding schedule shall continue toapply with respect to any Participant who had at least three (3) years ofservice (as defined in Treasury Regulation § 1.411(a)-8(b)(3)) as of the closeof the last year that the Plan was top heavy.  For all other Participants, thenon-forfeitable percentage of their Accounts provided in the preceding scheduleprior to the date the Plan ceases to be top heavy shall not be reduced, butfuture increases shall be made only in accordance with Section 6.1.

            11.3     Minimum ContributionProvisions:  Each Participant who (i) is a Non-Key Employee, as defined inSection 11.8 and (ii) is employed on the last day of the Plan Year (regardlessof whether or not such Participant has completed one thousand (1,000) Hours ofService) will be entitled to have contributions and forfeitures allocated tohis Account of not less than three percent (3%) (the "Minimum ContributionPercentage") of the Participant's Compensation.  This minimum allocationpercentage shall be provided without taking Pre-Tax Contributions of Non-KeyEmployees into account. A Non-Key Employee may not fail to receive a MinimumContribution Percentage because of a failure to receive a specified minimumamount of Compensation or a failure to make mandatory employee or electivecontributions.  This Minimum Contribution Percentage will be reduced for anyPlan Year to the percentage at which contributions (including forfeitures) aremade or are required to be made under the Plan for the Plan Year for the KeyEmployee for whom such percentage is the highest for such Plan Year.  For thispurpose, the percentage with respect to a Key Employee 

 

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will be determined by dividing the contributions(including forfeitures) made for such Key Employee by his total compensation(as defined in Section 415 of the Code).  Such amount shall be adjustedautomatically for each Plan Year to the amount prescribed by the Secretary ofthe Treasury or his delegate pursuant to regulations for the calendar year inwhich such Plan Year commences.

                        Contributions consideredunder the first paragraph of this Section 11.3 will include Employercontributions under this Plan and under all other defined contribution plansrequired to be included in an Aggregation Group (as defined in Section 11.7below), but will not include Employer contributions under any plan required tobe included in such aggregation group if the plan enables a defined benefitplan required to be included in such group to meet the requirements of the Codeprohibiting discrimination as to contributions in favor of employees who areofficers, shareholders, or the highly compensated or prescribing the minimumparticipation standards.  If the highest rate allocated to a Key Employee for ayear in which the Plan is top heavy is less than three percent (3%), amountscontributed as a result of a salary reduction agreement must be included indetermining contributions made on behalf of Key Employees.

                        Employer Contributionsmade on behalf of Non-Key Employees that are taken into account to satisfy theMinimum Contribution Percentage shall not be treated as Employer MatchingContributions for purposes of determining the Actual Contribution Percentageunder Article IV and must meet the nondiscrimination requirements of Section401(a)(4) without regard to Section 401(m).

                        Notwithstandingthe foregoing, effective January 1, 2002, Employer Matching Contributions shallbe taken into account for purposes of satisfying the minimum contribution requirementsof Code Section 416(c)(2) and the Plan.  The preceding sentence shall applywith respect to Employer Matching Contributions under the Plan or, if the Planprovides that the minimum contribution requirement shall be met in anotherplan, such other plan. Employer Matching Contributions that are used to satisfythe minimum contribution requirements shall be treated as matchingcontributions for purposes of the actual contribution percentage test and otherrequirements of Code Section 401(m).

            11.4     Coordination with OtherPlans:  If another defined contribution or defined benefit plan maintainedby a Considered Company provides contributions or benefits on behalf of aParticipant in this Plan, the other plan will be treated as part of this Planpursuant to applicable principles prescribed by U.S. Treasury Regulations orapplicable IRS rulings (such as Revenue Ruling 81-202 or any successor ruling)to determine whether this Plan satisfies the requirements of Sections 11.2 and11.3 and to avoid inappropriate omissions or inappropriate duplication ofminimum contributions.  The determination will be made by the PlanAdministrator upon the advice of counsel.

                        In the event aParticipant is covered by a defined benefit plan which is top-heavy pursuant toSection 416 of the Code, a comparability analysis (as prescribed by RevenueRuling 81-202 or any successor ruling) shall be performed in order to establishthat the plans are providing benefits at least equal to the defined benefitminimum.

 

 

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            11.5     Distributions to CertainKey Employees:  Notwithstanding any other provision of this Plan, theentire interest in this Plan of each Participant who is a Key Employee, byreason of clause (iii) of subparagraph (c) of Section 11.7 in the calendar yearin which the Participant attains age seventy and one-half (701⁄2), shall commenceto be distributed to such Participant not later than the April 1 following suchcalendar year.

            11.6     Determination ofTop-Heavy Status:  The Plan will be a Top-Heavy Plan for any Plan Year if,as of the Determination Date, the aggregate of the Accounts under the Plan forParticipants (including former Participants) who are Key Employees exceedssixty percent (60%) of the aggregate of the Accounts of all Participants,excluding former Key Employees, or if this Plan is required to be. in anAggregation Group in any such Plan Year in which such Group is a Top-HeavyGroup.  In determining Top-Heavy status if an individual has not performed oneHour of Service for any Considered Company at any time during the five-yearperiod ending on the Determination Date, any accrued benefit for suchindividual and the aggregate Accounts of such individual shall not be takeninto account.

            For purposesof this Section, the capitalized words have the following meanings:

 

            (a)       "AggregationGroup" means the group of plans, if any, that includes both the group ofplans required to be aggregated and the group of plans permitted to beaggregated.  The group of plans required to be aggregated (the "requiredaggregation group") includes: 

 

            (i)        Eachplan of a Considered Company in which a Key Employee is a participant, and

 

         (ii)       Eachother plan, including collectively bargained plans, of a Considered Companywhich enables a plan in which a Key Employee is a participant to meet therequirements of the Code prohibiting discrimination as to contributions orbenefits in favor of employees who are officers, shareholders or the highlycompensated or prescribing minimum participation standards.

 

The group of plans thatare permitted to be aggregated (the "permissive aggregation group")includes the required aggregation group plus one or more plans of a ConsideredCompany that is not part of the required aggregation group and that theConsidered Company certifies as a plan within the permissive aggregation group.Such plan or plans may be added to the permissive aggregation group only if,after the addition, the aggregation group as a whole continues not todiscriminate as to contributions or benefits in favor of officers, shareholdersor the highly compensated and to meet the minimum participation standards underthe Code.

 

 

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            (b)       "DeterminationDate" means for any Plan Year the last day of the immediately precedingPlan Year.

 

            (c)       "KeyEmployee" means any employee or former employee under this Plan who, at anytime during the Plan Year in question or during any of the four preceding PlanYears, is or was one of the following:

 

            (i)        Anofficer of a Considered Company having an annual Compensation greater thanfifty percent (50%) of the amount in effect under Section 415(b)(1)(A) of theInternal Revenue Code for any such Plan Year.  Whether an individual is anofficer shall be determined by the Considered Company on the basis of all thefacts and circumstances, such as an individual's authority, duties and term ofoffice, not on the mere fact that the individual has the title of an officer. For any such Plan Year, officers considered to be Key Employees will be no morethan the fewer of:

 

            (A)      Fifty(50) employees; or

 

           (B)      Tenpercent (10%) of the employees or, if greater than ten percent (10%), three (3)employees.

 

For this purpose, thehighest paid officers shall be selected.

 

            (ii)       Oneof the ten (10) Employees owning (or considered as owning, within the meaningof the constructive ownership rules of Section 416(i)(1)(B) of the Code) thelargest interests in the Considered Company.  An employee who has someownership interest is considered to be one of the top ten (10) owners unless atleast ten (10) other employees own a greater interest than that employee. However,an employee will not be considered a top ten (10) owner for a Plan Year if theemployee earns less than the maximum dollar limitation on annual additions to aParticipant's account in a defined contribution plan under the Code, as ineffect for the calendar year in which the Determination Date falls.

 

            (iii)      Anyperson who owns (or is considered as owning, within the meaning of theconstructive ownership rules of Section 416(i)(1)(B) of the Code) more thanfive percent (5%) of the outstanding stock of a Considered Company or stockpossessing more than five percent (5%) of the combined voting power of allstock of the Considered Company.

 

 

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            (iv)      Anyperson who has an annual Compensation from the Considered Company of more thanOne Hundred Fifty Thousand Dollars ($150,000) and who owns (or is considered asowning within the meaning of the constructive ownership rules of Section416(i)(1)(B) of the Code) more than one percent (1%) of the outstanding stockof the Considered Company or stock possessing more than one percent (1%) of thetotal combined voting power of all stock of the Considered Company.

 

For purposes of thissubsection, annual Compensation includes all items includable as Compensationwithin the meaning of Section 11.7(k) and further includes the amount otherwiseexcludable from an employee's gross income by reason of Section 125, 402(e)(3)or 402(h)(1)(B) of the Code.

 

For purposes of thissubsection (c), a Beneficiary of a Key Employee shall be treated as a KeyEmployee. For purposes of parts (iii) and (iv), each Considered Company istreated separately in determining ownership percentages; but all suchConsidered Companies shall be considered a single employer in determining theamount of compensation.

 

Effective January 1,2002, Key Employee means any Employee or former Employee (including anydeceased Employee) who at any time during the Plan Year that includes theDetermination Date was an officer of a Considered Company having annualCompensation greater than $130,000 (as adjusted under Code Section 416(i)(1)for Plan Years beginning after December 31, 2002), a 5-percent owner of aConsidered Company or a 1-percent owner of a Considered Company having annualCompensation of more than $150,000.  For this purpose, annual Compensationmeans compensation within the meaning of Code Section 415(c)(3).  Thedetermination of who is a Key Employee will be made in accordance with Code Section416(i)(1) and the applicable regulations and other guidance of generalapplicability issued thereunder.

 

            (d)       "Non-KeyEmployee" means any employee (and any Beneficiary of an employee) who isnot a Key Employee.

 

            (e)       "Top-HeavyGroup" means the Aggregation Group, if as of the applicable DeterminationDate, the sum of the present value of the cumulative accrued benefits for KeyEmployees under all defined benefit plans included in the Aggregation Groupplus the aggregate of the accounts of Key Employees under all definedcontribution plans included in the Aggregation Group exceeds sixty percent(60%) of the sum of the present value of the cumulative accrued benefits forall employees, excluding former Key Employees as provided in paragraph (i)below, under all such defined benefit plans plus the;. aggregate accounts forall employees, excluding former Key Employees as provided in paragraph (i)below, under all such defined contribution plans. In determining 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 76 of 82

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Top-Heavy status, if anindividual has not performed one (1) Hour of Service for any Considered Companyat any time during the five-year period ending on the Determination Date, anyaccrued benefit for such individual and the aggregate accounts of suchindividual shall not be taken into account.  If the Aggregation Group that is aTop-Heavy Group is a required aggregation group, each plan in the group will bea Top-Heavy Plan.  If the Aggregation Group that is a Top-Heavy Group is apermissive aggregation group, only those plans that are part of the requiredaggregation group will be treated as Top-Heavy Plans. If the Aggregation Groupis not a Top-Heavy Group, no plan within such group will be a Top-Heavy Plan.

 

In determining whetherthis Plan constitutes a Top-Heavy Plan, the Committee (or its agent) will makethe following adjustments:

 

            (f)        Whenmore than one plan is aggregated, the Committee shall determine separately foreach plan as of each plan's Determination Date the present value of the accruedbenefits (for this purpose using the actuarial assumptions set forth in theapplicable plan) or account balance.  The results shall then be aggregated byadding the results of each plan as of the Determination Dates for such plansthat fall within the same calendar year.

 

            (g)       Indetermining the present value of the cumulative accrued benefit or the amountof the account of any employee, such present value or account will include theamount in dollar value of the aggregate distributions made to such employeeunder the applicable plan during the five-year period ending on theDetermination Date, unless already reflected in the value of the accruedbenefit or account balance as of the date the determination is made.  Theamounts will include distributions to employees representing the entire amountcredited to their accounts under the applicable plan. 

Effective January 1,2002, for purposes of determining the present values of the cumulative accruedbenefits and the amounts of the accounts of Employees as of the DeterminationDate, the present values of accrued benefits and the amounts of accountbalances of an Employee as of the Determination Date shall be increased by thedistributions made with respect to the Employee under the Plan and any planaggregated with the Plan under Code Section 416(g)(2) during the one-yearperiod ending on the Determination Date.  The preceding sentence also shallapply to distributions under a terminated plan which, had it not beenterminated, would have been aggregated with the Plan under Code Section416(g)(2)(A)(i).  In the case of a distribution made for a reason other thanseparation from service, death, or disability, this provision shall be appliedby substituting "five-year period" for "one‐yearperiod."  The accrued benefits and accounts of any individual who has notperformed services for the Company during the one-year period ending on theDetermination Date shall not be taken into account.

 

 

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            (h)       Further,in making such determination, such present value or such account shall includeany rollover contribution (or similar transfer), as follows:

 

            (i)        Ifthe rollover contribution (or similar transfer) is initiated by the employeeand made to or from a plan maintained by another Considered Company, the planproviding the distribution shall include such distribution in the present valueor such account; the plan accepting the distribution shall not include suchdistribution in the present value or such account unless the plan accepted itbefore December 31, 1983.

 

            (ii)       Ifthe rollover contribution (or similar transfer) is not initiated by the employeeor made from a plan maintained by another Considered Company, the planaccepting the distribution shall include such distribution in the present valueor such account, whether the plan accepted the distribution before or afterDecember 31, 1983; the plan making the distribution shall not include thedistribution in the present value or such account.

 

            (i)        Inany case where an individual is a Non-Key Employee with respect to anapplicable-plan but was a Key Employee with respect to such plan, for any priorPlan Year, any accrued benefit and any account of such employee will bealtogether disregarded. For this purpose, to the extent that a Key Employee isdeemed to be a Key Employee if he or she met the definition of Key Employeewithin any of the four preceding Plan Years, this provision will applyfollowing the end of such period of time.

 

            (j)       "Valuation Date" means, for purposes for determining the presentvalue of an accrued benefit as of the Determination Date, the DeterminationDate. For the first plan year of a plan, the accrued benefit for a currentemployee shall be determined either (i) as if the individual terminated serviceas of the Determination Date or (ii) as if the individual terminated service asof the valuation date, but taking into account the estimated accrued benefit asof the Determination Date.  The Valuation Date shall be determined inaccordance with the principles set forth in Q.&A. T-25 of TreasuryRegulations § 1.416- 1.

 

            (k)       Forpurposes of this Section, "Compensation" shall have the meaning givento it in Section 5.5(c)(6) of the Plan.

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 78 of 82

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ARTICLE XII

MISCELLANEOUS PROVISIONS

            12.1     Terms of Employment: The adoption and maintenance of the provisions of this Plan shall not be deemedto constitute a contract between the Employer and any Employee, or to be aconsideration for, or an inducement or condition of, the employment of anyperson.  Nothing herein contained shall be deemed to give to any Employee theright to be retained in the employ of the Employer or to interfere with theright of the Employer to discharge any Employee at any time, nor shall it bedeemed to give the Employer the right to require any Employee to remain in itsemploy, nor shall it interfere with any Employee's-right to terminate hisemployment at any time.

            12.2     Controlling Law: This Plan, the Savings Trust, and the ESOP Trust shall be construed, regulatedand administered according to the provisions of ERISA, the Code, regulationsand rulings under ERISA and the Code, and, the extent state law applies and isnot preempted by federal law, under the laws of the State of Louisiana.

            12.3     Invalidity of ParticularProvisions:  In the event any provision of this Plan shall be held illegalor invalid for any reason, said illegality or invalidity shall not affect theremaining provisions of this Plan but shall be fully severable, and this Planshall be construed and enforced as if said illegal or invalid provisions hadnever been inserted herein.

            12.4     Non-Alienability ofRights of Participants:  Except as otherwise provided below and withrespect to certain judgments and settlements pursuant to Section 401(a)(3) ofthe Code, no interest, right or claim in or to the part of the Trust Fund,attributable to the Pre-Tax Contribution Account, the After-Tax ContributionAccount, the Employer Matching Contribution Account, the Rollover Account orthe ESOP Account of any Participant, or any distribution of benefits therefrom,shall be assignable, transferable or subject to sale, mortgage, pledge,hypothecation, commutation, anticipation, garnishment, attachment, execution,claim or levy of any kind, voluntary or involuntary (excluding a levy for taxesfiled upon the Plan by the Internal Revenue Service), including withoutlimitation any claim asserted by a spouse or former spouse of any Participant,and the Trustees shall not recognize any attempt to assign, transfer, sell,mortgage, pledge, hypothecate, commute or anticipate the same.  The precedingsentence shall also apply to the creation, assignment or recognition of a rightto any benefit payable with respect to a Participant pursuant to a domesticrelations order, unless such order is determined to be a qualified domesticrelations order, as defined in Section 414(p) of the Code.  The Committee shallestablish a written procedure to be used to determine the qualified status ofsuch orders and to administer distributions under such orders.  Further, to theextent provided under the qualified domestic relations order a former spouse ofa Participant shall be treated as a spouse for all purposes of the Plan.  Ifthe Committee receives a qualified domestic relations order with respect to aParticipant, the Committee may authorize the immediate distribution of theamount assigned to the Participant's former spouse, to the extent permitted bylaw, from the Participant's Pre-Tax Contribution Account, After-TaxContribution Account, Rollover Account and the vested portion of his EmployerMatching Contribution Account and ESOP Account.

 

 

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            12.5     Payments in Satisfactionof Claims of Participants:  Any distribution to any Participant or hisBeneficiary or legal representative, in accordance with the provisions of thePlan, of the interest in the Trust Fund attributable to his Pre-TaxContribution Account and/or After-Tax Contribution Account, his RolloverAccount and the vested portion of his Employer Matching Contribution Accountand ESOP Account, shall be in full satisfaction of all claims under the Planagainst the Trust Fund, the Trustee, the Company and the Employer.  The Trusteemay require that any distributee execute and deliver to the Trustee a receiptand a full and complete release of the Employer as a condition precedent to anypayment or distribution under the Plan.

            12.6     Payments Due Minors andIncompetents:  If the Committee determines that any person to whom apayment is due hereunder is a minor or is incompetent by reason of physical ormental disability, the Committee shall have power to cause the paymentsbecoming due such person to be made to the guardian of the minor or theguardian of the estate of the incompetent, without the Committee or the Trusteebeing responsible to see to the application of such payment.  Payments madepursuant to such power shall operate as a complete discharge of the Committee,the Trustee and the Employer.

            12.7     Acceptance of Terms andConditions of Plan by Participants:  Each Participant, through execution ofthe application required under the terms of the Plan as a condition ofparticipation herein, for himself, his heirs, executors, administrators, legalrepresentatives and assigns, approves and agrees to be bound by the provisionsof this Plan and the Trust Agreement and any subsequent amendments thereto, andall actions of the Committee and the Trustee hereunder.  In consideration ofthe adoption of this Plan by the Employer, and the Contributions of theEmployer to the Trust Fund, each Participant agrees by the execution of hisapplication to participate herein to release and hold harmless to the extentpermitted by ERISA the Employer, the Committee and the Trustee from anyliability for any act whatsoever, past, present or future, performed in goodfaith in such respective capacities pursuant to the provisions of this Plan orthe Trust Agreement.

            12.8     Impossibility ofDiversion of Trust Fund:  Notwithstanding any provision herein to thecontrary, no part of the corpus or the income of the Trust Fund shall ever beused for or diverted to purposes other than for the exclusive benefit of theParticipants or their Beneficiaries or for the payment of expenses of thePlan.  No part of the Trust Fund shall ever revert to the Employer.

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 80 of 82

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                        INWITNESS WHEREOF, CLECO POWER LLC has executed these presents as evidenced bythe signatures affixed hereto of its officers hereunto duly authorized, and byits corporate seal being affixed hereto, in a number of copies, all of whichshall constitute but one and the same instrument which may be sufficientlyevidenced by any such executed copy hereof, this day of 3rd day of            May             2004,effective as of January 1, 2004.

CLECO POWER LLC

/s/ Catherine C. Powell

By     Catherine C. Powell

Senior Vice President

Employee Corporate Services

ATTEST:

/s/  Judy Miller

Secretary

(SEAL)

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 81 of 82

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THE STATE OF LOUISIANA            §

                                                            §

RAPIDES PARISH                             §

                        BEFORE ME, theundersigned authority, on this day personally appeared, Catherine C. Powell,the Senior Vice President - Employee Corporate Services of Cleco PowerLLC, known to me to be the person and officer whose name is subscribed to theforegoing instrument, and acknowledged to me that he executed the same as theact of the said Cleco Power LLC, a corporation, and that he executed the sameas the act and deed of said corporation for the purposes and considerationtherein expressed and in the capacity therein stated.

                        GIVEN UNDER MY HAND ANDSEAL OF OFFICE this the 3rd day of     May           , 2004.

/s/  Sharon G. Chelette

Notary  Public, State of Louisiana

 

 

Cleco Power LLC401(k) Savings and Investment Plan                                                                       Page 82 of 82

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