EX-10.1



 Exhibit 10.1 
 Your plan is an important legal document. This sample plan has been prepared based on our understanding of the desired provisions. It may not fit your situation. You should consult with your lawyer on the
plan’s legal and tax implications. Neither Principal Life Insurance Company nor its agents can be responsible for the legal or tax aspects of the plan nor its appropriateness for your situation. If you wish to change the provisions of this
sample plan, you may ask us to prepare new sample wording for you and your lawyer to review. 







 CASS INFORMATION SYSTEMS, INC. 

401(k) PLAN 
 401(k) Plan
CL2010 
 Restated June 1, 2012 
  

  

					
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 TABLE OF CONTENTS 
  

									
	 INTRODUCTION
	  	 	1	  
				
	 ARTICLE I
	 		  	FORMAT AND DEFINITIONS	  	 	2	  
				
	 Section 1.01
	 	—	  	Format	  	 	2	  
	 Section 1.02
	 	—	  	Definitions	  	 	2	  
				
	 ARTICLE II
	 		  	PARTICIPATION	  	 	18	  
				
	 Section 2.01
	 	—	  	Active Participant	  	 	18	  
	 Section 2.02
	 	—	  	Inactive Participant	  	 	19	  
	 Section 2.03
	 	—	  	Cessation of Participation	  	 	19	  
	 Section 2.04
	 	—	  	Adopting Employers - Single Plan	  	 	19	  
				
	 ARTICLE III
	 		  	CONTRIBUTIONS	  	 	21	  
				
	 Section 3.01
	 	—	  	Employer Contributions	  	 	21	  
	 Section 3.02
	 	—	  	Voluntary Contributions by Participants	  	 	24	  
	 Section 3.03
	 	—	  	Rollover Contributions	  	 	24	  
	 Section 3.04
	 	—	  	Forfeitures	  	 	25	  
	 Section 3.05
	 	—	  	Allocation	  	 	26	  
	 Section 3.06
	 	—	  	Contribution Limitation	  	 	27	  
	 Section 3.07
	 	—	  	Excess Amounts	  	 	31	  
				
	 ARTICLE IV
	 		  	INVESTMENT OF CONTRIBUTIONS	  	 	41	  
				
	 Section 4.01
	 	—	  	Investment and Timing of Contributions	  	 	41	  
	 Section 4.02
	 	—	  	Qualifying Employer Securities	  	 	42	  
				
	 ARTICLE V
	 		  	BENEFITS	  	 	45	  
				
	 Section 5.01
	 	—	  	Retirement Benefits	  	 	45	  
	 Section 5.02
	 	—	  	Death Benefits	  	 	45	  
	 Section 5.03
	 	—	  	Vested Benefits	  	 	45	  
	 Section 5.04
	 	—	  	When Benefits Start	  	 	45	  
	 Section 5.05
	 	—	  	Withdrawal Benefits	  	 	46	  
	 Section 5.06
	 	—	  	Loans to Participants	  	 	47	  
	 Section 5.07
	 	—	  	Distributions Under Qualified Domestic Relations Orders	  	 	49	  
				
	 ARTICLE VI
	 		  	DISTRIBUTION OF BENEFITS	  	 	51	  
				
	 Section 6.01
	 	—	  	Automatic Forms of Distribution	  	 	51	  
	 Section 6.02
	 	—	  	Optional Forms of Distribution	  	 	51	  
	 Section 6.03
	 	—	  	Election Procedures	  	 	51	  
	 Section 6.04
	 	—	  	Notice Requirements	  	 	53	  


  

					
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	 ARTICLE VII
	 		  	REQUIRED MINIMUM DISTRIBUTIONS	  	 	54	  
				
	 Section 7.01
	 	—	  	Application	  	 	54	  
	 Section 7.02
	 	—	  	Definitions	  	 	54	  
	 Section 7.03
	 	—	  	Required Minimum Distributions	  	 	55	  
	 Section 7.04
	 	—	  	Transition Rules	  	 	59	  
				
	 ARTICLE VIII
	 		  	TERMINATION OF THE PLAN	  	 	60	  
				
	 ARTICLE IX
	 		  	ADMINISTRATION OF THE PLAN	  	 	61	  
				
	 Section 9.01
	 	—	  	Administration	  	 	61	  
	 Section 9.02
	 	—	  	Expenses	  	 	61	  
	 Section 9.03
	 	—	  	Records	  	 	61	  
	 Section 9.04
	 	—	  	Information Available	  	 	62	  
	 Section 9.05
	 	—	  	Claim Procedures	  	 	62	  
	 Section 9.06
	 	—	  	Delegation of Authority	  	 	63	  
	 Section 9.07
	 	—	  	Exercise of Discretionary Authority	  	 	63	  
	 Section 9.08
	 	—	  	Transaction Processing	  	 	64	  
				
	 ARTICLE X
	 		  	GENERAL PROVISIONS	  	 	65	  
				
	 Section 10.01
	 	—	  	Amendments	  	 	65	  
	 Section 10.02
	 	—	  	Direct Rollovers	  	 	66	  
	 Section 10.03
	 	—	  	Mergers and Direct Transfers	  	 	66	  
	 Section 10.04
	 	—	  	Provisions Relating to the Insurer and Other Parties	  	 	68	  
	 Section 10.05
	 	—	  	Employment Status	  	 	68	  
	 Section 10.06
	 	—	  	Rights to Plan Assets	  	 	68	  
	 Section 10.07
	 	—	  	Beneficiary	  	 	68	  
	 Section 10.08
	 	—	  	Nonalienation of Benefits	  	 	69	  
	 Section 10.09
	 	—	  	Construction	  	 	69	  
	 Section 10.10
	 	—	  	Legal Actions	  	 	69	  
	 Section 10.11
	 	—	  	Small Amounts	  	 	69	  
	 Section 10.12
	 	—	  	Word Usage	  	 	70	  
	 Section 10.13
	 	—	  	Change in Service Method	  	 	70	  
	 Section 10.14
	 	—	  	Military Service	  	 	72	  
				
	 ARTICLE XI
	 		  	TOP-HEAVY PLAN REQUIREMENTS	  	 	73	  
				
	 Section 11.01
	 	—	  	Application	  	 	73	  
	 Section 11.02
	 	—	  	Definitions	  	 	73	  
	 Section 11.03
	 	—	  	Modification of Contributions	  	 	74	  
		
	PLAN EXECUTION	  	 	77	  
		
	PROTECTED BENEFIT ADDENDUM	  	 	78	  


  

					
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 INTRODUCTION 
 The Primary Employer previously established a 401(k) plan on January 1, 1986. 

The Primary Employer is of the opinion that the plan should be changed. It believes that the best means to accomplish these changes is to
completely restate the plan’s terms, provisions and conditions. The restatement, effective June 1, 2012, is set forth in this document and is substituted in lieu of the prior document with the exception of any good faith compliance
amendment and any model amendment. Such amendment(s) shall continue to apply to this restated plan until such provisions are integrated into the plan or such amendment(s) are superseded by another amendment. 

The restated plan continues to be for the exclusive benefit of employees of the Employer. All persons covered under the plan on
May 31, 2012, shall continue to be covered under the restated plan with no loss of benefits. 
 It is intended that the
plan, as restated, shall qualify as a profit sharing plan under the Internal Revenue Code of 1986, including any later amendments to the Code. 
 This plan includes the statutory, regulatory, and guidance changes specified in the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) contained in Internal Revenue
Service Notice 2010-90 and the qualification requirements and guidance published before the issuance of such list. The provisions of this plan apply as of the effective date of the restatement unless otherwise specified. 

The Profitlab, Inc. 401(k)/Profit Sharing Plan merged into this plan as of November 1, 2004. 

Any participant under the above referenced plan who is an Eligible Employee as defined in the DEFINITIONS SECTION of Article I shall
continue to be a Participant in this Plan. His entry date under the prior document shall be deemed to be his Entry Date under this Plan. 

  

					
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 ARTICLE I 
 FORMAT AND DEFINITIONS 
 SECTION 1.01—FORMAT. 

Words and phrases defined in the DEFINITIONS SECTION of Article I shall have that defined meaning when used in this Plan, unless the
context clearly indicates otherwise. 
 These words and phrases have an initial capital letter to aid in identifying them as
defined terms. 
 SECTION 1.02—DEFINITIONS. 
 Account means, for a Participant, his share of the Plan Fund. Separate accounting records are kept for those parts of his Account resulting from: 

 

	 	(a)	Voluntary Contributions 

  

	 	(b)	Pre-tax Elective Deferral Contributions 

  

	 	(c)	Matching Contributions 

  

	 	(d)	Qualified Nonelective Contributions 

  

	 	(e)	Other Employer Contributions 

  

	 	(f)	Rollover Contributions 

 A
Participant’s Account shall be reduced by any distribution of his Vested Account and by any Forfeitures. A Participant’s Account shall participate in the earnings credited, expenses charged, and any appreciation or depreciation of the
Investment Fund. His Account is subject to any minimum guarantees applicable under the Annuity Contract or other investment arrangement and to any expenses associated therewith. 

ACP Test means the nondiscrimination test described in Code Section 401(m)(2) as provided for in subparagraph (d) of the
EXCESS AMOUNTS SECTION of Article III. 
 Active Participant means an Eligible Employee who is actively participating in
the Plan according to the provisions in the ACTIVE PARTICIPANT SECTION of Article II. 
 Adopting Employer means an
employer that is a Controlled Group member and is listed in the ADOPTING EMPLOYERS—SINGLE PLAN SECTION of Article II. 

ADP Test means the nondiscrimination test described in Code Section 401(k)(3) as provided for in subparagraph (c) of the
EXCESS AMOUNTS SECTION of Article III. 
 Affiliated Service Group means any group of corporations, partnerships or other
organizations of which the Employer is a part and that is affiliated within the meaning of Code Section 414(m) and the regulations thereunder. Such a group includes at least two organizations one of which is either a service organization (that
is, an organization the principal business of which is performing services), or 

  

					
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an organization the principal business of which is performing management functions on a regular and continuing basis. Such service is of a type historically performed by employees. In the case of
a management organization, the Affiliated Service Group shall include organizations related, within the meaning of Code Section 144(a)(3), to either the management organization or the organization for which it performs management functions. The
term Controlled Group, as it is used in this Plan, shall include the term Affiliated Service Group. 
 Alternate Payee
means any spouse, former spouse, child, or other dependent of a Participant who is recognized by a qualified domestic relations order as having a right to receive all, or a portion of, the benefits payable under the Plan with respect to such
Participant. 
 Annual Compensation means, for a Plan Year, the Employee’s Compensation for the Compensation Year
ending with or within the consecutive 12-month period ending on the last day of the Plan Year. 
 Annuity Contract means
the annuity contract or contracts into which the Trustee or the Primary Employer enters with the Insurer for guaranteed benefits, for the investment of Contributions in separate accounts, and for the payment of benefits under this Plan. 

Annuity Starting Date means, for a Participant, the first day of the first period for which an amount is payable as an annuity or
any other form. 
 Beneficiary means the person or persons named by a Participant to receive any benefits under the Plan
when the Participant dies. See the BENEFICIARY SECTION of Article X. 
 Catch-up Contributions means Elective Deferral
Contributions made to the Plan that are in excess of an otherwise applicable Plan limit and that are made by Participants who are age 50 or older by the end of the taxable year. An otherwise applicable Plan limit is a limit in the Plan that applies
to Elective Deferral Contributions without regard to Catch-up Contributions, such as the limits on the Maximum Annual Additions, as defined in the CONTRIBUTION LIMITATION SECTION of Article III, the dollar limitation on Elective Deferral
Contributions under Code Section 402(g) (not counting Catch-up Contributions), and the limit imposed by the ADP Test. 

Catch-up Contributions are not subject to the limits on the Maximum Annual Additions, as defined in the CONTRIBUTION LIMITATION SECTION of
Article III, are not counted in the ADP Test, and are not counted in determining the minimum allocation under Code Section 416 (but Catch-up Contributions made in prior years are counted in determining whether the Plan is top-heavy).

 Claimant means any person who makes a claim for benefits under this Plan. See the CLAIM PROCEDURES SECTION of Article
IX. 
 Code means the Internal Revenue Code of 1986, as amended. 

Compensation means, except for purposes of the CONTRIBUTION LIMITATION SECTION of Article III and Article XI, the total earnings,
except as modified in this definition, from the Employer or a Predecessor Employer that did not maintain this Plan during any specified period. Earnings exclude earnings while a partner or proprietor of such Predecessor Employer. 

“Earnings” in this definition means wages, within the meaning of Code Section 3401(a), and all other payments of
compensation to an Employee by the Employer (in the course of the Employer’s trade or business) for which the Employer is required to furnish the Employee a written statement under Code Sections 6041(d), 6051(a)(3), and 6052. Earnings shall be
determined without regard to any rules 

  

					
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under Code Section 3401(a) that limit the remuneration included in wages based on the nature or location of the employment or the services performed (such as the exception for agricultural
labor in Code Section 3401(a)(2)). The type of compensation that is reported in the “Wages, Tips and Other Compensation” box on Form W-2 satisfies this definition. 

For any Self-employed Individual, Compensation means Earned Income. 

Except as provided herein, Compensation for a specified period is the Compensation actually paid or made available (or if earlier,
includible in gross income) during such period. 
 Compensation for a Plan Year shall also include Compensation paid by the later
of 2 1/2 months after an Employee’s Severance from Employment with the Employer maintaining the Plan or the end of the Plan Year that includes the date of the Employee’s Severance from Employment with the Employer maintaining the Plan, if
the payment is regular Compensation for services during the Employee’s regular working hours, or Compensation for services outside the Employee’s regular working hours (such as overtime or shift differential), commissions, bonuses, or
other similar payments, and, absent a Severance from Employment, the payments would have been paid to the Employee while the Employee continued in employment with the Employer. 
 Any payments not described above shall not be considered Compensation if paid after Severance from Employment, even if they are paid by the later of 2 1/2 months after the date of Severance from
Employment or the end of the Limitation Year that includes the date of Severance from Employment. 
 Back pay, within the meaning
of section 1.415(c)-2(g)(8) of the regulations, shall be treated as Compensation for the Plan Year to which the back pay relates to the extent the back pay represents wages and compensation that would otherwise be included in this definition.

 Compensation paid or made available during a specified period shall include amounts that would otherwise be included in
Compensation, but for an election under Code Section 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b). Compensation shall also include employee contributions “picked up” by a governmental entity and, pursuant to Code
Section 414(h)(2), treated as Employer contributions. 
 Compensation shall also include deemed Code Section 125
Compensation. Deemed Code Section 125 Compensation is an amount that is excludible under Code Section 106 that is not available to a Participant in cash in lieu of group health coverage under a Code Section 125 arrangement solely
because the Participant is unable to certify that he has other health coverage. Amounts are deemed Code Section 125 Compensation only if the Employer does not request or otherwise collect information regarding the Participant’s other
health coverage as part of the enrollment process for the health plan. 
 For purposes of determining the amount of Elective
Deferral Contributions and Matching Contributions, Compensation shall exclude reimbursements or other expense allowances, fringe benefits (cash and noncash), moving expenses, deferred compensation (other than elective contributions), and welfare
benefits. 

  

					
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 For purposes of determining the allocation or amount of 

Elective Deferral Contributions 
 Matching Contributions 
 Compensation shall exclude the following: 

anniversary checks and gift certificates 
 Compensation shall include Differential Wage Payments. 
 For purposes of the EXCESS
AMOUNTS SECTION of Article III, the Employer may elect to use an alternative nondiscriminatory definition of Compensation in accordance with the regulations under Code Section 414(s). 

For Plan Years beginning on or after January 1, 2002, the annual Compensation of each Participant taken into account in determining
contributions and allocations for any determination period (the period over which Compensation is determined) shall not exceed $200,000, as adjusted for cost-of-living increases in accordance with Code Section 401(a)(17)(B). The cost-of-living
adjustment in effect for a calendar year applies to any determination period beginning with or within such calendar year. 
 If a
determination period consists of fewer than 12 months, the annual compensation limit is an amount equal to the otherwise applicable annual compensation limit multiplied by a fraction. The numerator of the fraction is the number of months in the
short determination period, and the denominator of the fraction is 12. 
 If Compensation for any prior determination period is
taken into account in determining a Participant’s contributions or allocations for the current Plan Year, the Compensation for such prior determination period is subject to the applicable annual compensation limit in effect for that
determination period. For this purpose, in determining contributions and allocations in Plan Years beginning on or after January 1, 2002, the annual compensation limit in effect for determination periods beginning before that date is $200,000.

 Compensation means, for a Leased Employee, Compensation for the services the Leased Employee performs for the Employer,
determined in the same manner as the Compensation of Employees who are not Leased Employees, regardless of whether such Compensation is received directly from the Employer or from the leasing organization. 

Compensation Year means the consecutive 12-month period ending on the last day of each Plan Year, including corresponding periods
before January 1, 1986. 
 Contributions means Employer Contributions, Participant Contributions, and Rollover
Contributions as set out in Article III, unless the context clearly indicates only specific contributions are meant. 

Controlled Group means any group of corporations, trades, or businesses of which the Employer is a part that is under common
control. A Controlled Group includes any group of corporations, trades, or businesses, whether or not incorporated, which is either a parent-subsidiary group, a brother-sister group, or a combined group within the meaning of Code
Section 414(b), Code Section 414(c) and the regulations thereunder and, for purposes of determining contribution limitations under the CONTRIBUTION LIMITATION SECTION of Article III, as modified by Code Section 415(h). The term
Controlled Group, as it is used in this Plan, shall include the term Affiliated Service Group and any other employer required to be aggregated with the Employer under Code Section 414(o) and the regulations thereunder. 

  

					
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 Designated Beneficiary means the individual who is designated by the Participant (or
the Participant’s surviving spouse) as the Beneficiary of the Participant’s interest under the Plan and who is the designated beneficiary under Code Section 401(a)(9) and section 1.401(a)(9)-4 of the regulations. 

Differential Wage Payments means any payments which are made by an Employer to an individual with respect to any period during
which the individual is performing Qualified Military Service while on active duty for a period of more than 30 days, and represents all or a portion of the wages the individual would have received from the Employer if the individual were performing
service for the Employer. 
 Direct Rollover means a payment by the Plan to the Eligible Retirement Plan specified by the
Distributee. 
 Discretionary Contributions means discretionary contributions made by the Employer. See the EMPLOYER
CONTRIBUTIONS SECTION of Article III. 
 Distributee means an Employee or former Employee. In addition, the
Employee’s (or former Employee’s) surviving spouse and the Employee’s (or former Employee’s) spouse or former spouse who is the Alternate Payee under a qualified domestic relations order, as defined in Code Section 414(p),
are Distributees with regard to the interest of the spouse or former spouse. 
 Early Retirement Age means a
Participant’s age on the date he meets the following requirement(s): 
  

	 	(a)	He has attained age 55. 

  

	 	(b)	He has completed three years of Vesting Service. 

 Early Retirement Date means the first day of any month before a Participant’s Normal Retirement Date that the Participant selects for the start of his retirement benefits. This day shall be on
or after the date he has a Severance from Employment and reaches Early Retirement Age. If a Participant has a Severance from Employment before satisfying any age requirement for Early Retirement Age, but after satisfying any other requirements, the
Participant shall be entitled to elect an early retirement benefit upon satisfying such age requirement. 
 Earned Income
means, for a Self-employed Individual, net earnings from self-employment in the trade or business for which this Plan is established if such Self-employed Individual’s personal services are a material income producing factor for that trade
or business. Net earnings shall be determined without regard to items not included in gross income and the deductions properly allocable to or chargeable against such items. Net earnings shall be reduced for the employer contributions to the
employer’s qualified retirement plan(s) to the extent deductible under Code Section 404. 
 Net earnings shall be
determined with regard to the deduction allowed to the employer by Code Section 164(f) for taxable years beginning after December 31, 1989. 

  

					
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 Elective Deferral Contributions means contributions made by the Employer in
accordance with elective deferral agreements between Eligible Employees and the Employer. 
 Elective deferral agreements shall
be made, changed, or terminated according to the provisions of the EMPLOYER CONTRIBUTIONS SECTION of Article III. 
 Elective
Deferral Contributions shall be 100% vested and subject to the distribution restrictions of Code Section 401(k) when made. See the WHEN BENEFITS START SECTION of Article V. 

Elective Deferral Contributions means Pre-tax Elective Deferral Contributions. 

Eligibility Service means an Employee’s Period of Service. Eligibility Service shall be measured from his Employment
Commencement Date to his most recent Severance Date. This Period of Service shall be reduced by any Period of Severance that occurred prior to his most recent Severance Date, unless such Period of Severance is included under the service spanning
rule below. This period of Eligibility Service shall be expressed as months (on the basis that 30 days equal one month). 

However, Eligibility Service is modified as follows: 
 Service with a Predecessor Employer that did not maintain this Plan included: 
 An
Employee’s service with a Predecessor Employer that did not maintain this Plan shall be included as service with the Employer. This service excludes service performed while a proprietor or partner. 

Period of Military Duty included: 
 A Period of Military Duty shall be included as service with the Employer to the extent it has not already been credited. 
 Period of Severance included (service spanning rule): 
 A Period of Severance shall
be deemed to be a Period of Service under either of the following conditions: 
  

	 	(a)	the Period of Severance immediately follows a period during which an Employee is not absent from work and ends within 12 months; or 


 

	 	(b)	the Period of Severance immediately follows a period during which an Employee is absent from work for any reason other than quitting, being discharged, or retiring
(such as a leave of absence or layoff) and ends within 12 months of the date he was first absent. 

 Controlled
Group service included: 
 An Employee’s service with a member firm of a Controlled Group while both that firm and the
Employer were members of the Controlled Group shall be included as service with the Employer. 

  

					
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 Eligible Employee means any Employee of the Employer excluding the following:

 Bargaining class. Represented for collective bargaining purposes by any collective bargaining agreement between the Employer
and employee representatives, if retirement benefits were the subject of good faith bargaining and if two percent or less of the Employees who are covered pursuant to that agreement are professionals as defined in section 1.410(b)-9 of the
regulations. For this purpose, the term “employee representatives” does not include any organization more than half of whose members are Employees who are owners, officers, or executives of the Employer. 

Nonresident alien, within the meaning of Code Section 7701(b)(1)(B), who receives no earned income, within the meaning of Code
Section 911(d)(2), from the Employer that constitutes income from sources within the United States, within the meaning of Code Section 861(a)(3), or who receives such earned income but it is all exempt from income tax in the United States
under the terms of an income tax convention. 
 Leased Employee. 

An Employee considered by the Employer to be an independent contractor, or the employee of an independent contractor, who is later
determined by the Internal Revenue Service to be an Employee. Such person shall become an Eligible Employee as soon as administratively feasible following the reclassification date, unless he is otherwise excluded under the other exclusion(s)
listed. 
 Employed as an Offsite Invoice Payment Specialist in Columbus, Ohio or St. Louis, Missouri. 

An Employee whose primary work location is other than a processing center maintained by the Employer and whose job title includes
“Offsite”. 
 However, to the extent an Employee becomes an Employee as a result of a Code Section 410(b)(6)(C)
transaction, that Employee shall not be an Eligible Employee during the period beginning on the date of the transaction and ending on the last day of the first Plan Year beginning after the date of the transaction. This period is called the
transition period. The transition period may end earlier if there is a significant change in the coverage under the Plan or if the Employer chooses to cover all similarly situated Employees as of an earlier date. A Code Section 410(b)(6)(C)
transaction is an asset or stock acquisition, merger, or similar transaction involving a change in the employer of the employees of a trade or business. 
 Eligible Retirement Plan means an eligible plan under Code Section 457(b) which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or
political subdivision of a state and which agrees to separately account for amounts transferred into such plan from this Plan, an individual retirement account described in Code Section 408(a), an individual retirement annuity described in Code
Section 408(b), for taxable years beginning on or after January 1, 2008, an individual retirement plan described in Code Section 408A(b) subject to any limitations described in Code Section 408A(c), an annuity plan described in
Code Section 403(a), an annuity contract described in Code Section 403(b), or a qualified plan described in Code Section 401(a), that accepts the Distributee’s Eligible Rollover Distribution. The definition of Eligible Retirement
Plan shall also apply in the case of a distribution to a surviving spouse, 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). 

  

					
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 For taxable years beginning on or after January 1, 2006, if any portion of an Eligible
Rollover Distribution is attributable to payments or distributions from a designated Roth account, an Eligible Retirement Plan with respect to such portion shall include only (i) another designated Roth account of the individual from whose
Account the payments or distributions were made under an annuity plan described in Code Section 403(a) or a qualified plan described in Code Section 401(a); (ii) another designated Roth account of such individual under an annuity
contract described in Code Section 403(b); or (iii) a Roth IRA described in Code Section 408A of such individual. 

For taxable years beginning on or after January 1, 2011, if any portion of an Eligible Rollover Distribution is attributable to
payments or distributions from a designated Roth account, an Eligible Retirement Plan with respect to such portion shall include another designated Roth account of such individual under an eligible plan under Code Section 457(b) which is
maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. 
 Eligible Rollover Distribution means any distribution of all or any portion of the balance to the credit of the Distributee, except that an Eligible Rollover Distribution does not include:
(i) any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the Distributee or the joint lives (or joint life expectancies) of the
Distributee and the Distributee’s Designated Beneficiary, or for a specified period of ten years or more; (ii) any distribution to the extent such distribution is required under Code Section 401(a)(9); (iii) any hardship
distribution; (iv) the portion of any other distribution(s) that is not includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities); and (v) any other
distribution(s) that is reasonably expected to total less than $200 during a year. 
 A portion of a distribution shall not fail
to be an Eligible Rollover Distribution merely because the portion consists of after-tax employee contributions that are not includible in gross income. However, such portion may be transferred only to (i) an individual retirement account or
individual retirement annuity described in Code Section 408(a) or (b); (ii) for taxable years beginning on or after January 1, 2007, a qualified plan (defined contribution or defined benefit) or an annuity contract described in Code
Section 403(b) that agrees to separately account for amounts so transferred, including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is not so
includible; or (iii) for taxable years beginning on or after January 1, 2008, an individual retirement plan described in Code Section 408A(b) subject to any limitations in Code Section 408A(c) that agrees to separately account
for amounts so transferred, including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is not so includible. 

A portion of a distribution shall not fail to be an Eligible Rollover Distribution merely because the portion consists of the portion of a
designated Roth account that is not includible in a Participant’s gross income. However, for taxable years beginning on or after January 1, 2006, such portion may be transferred only to a Roth IRA described in Code Section 408A or to
a designated Roth account under another plan that agrees to separately account for amounts so transferred, including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution
which is not so includible. 
 If the distribution includes any portion of a designated Roth account, in determining if
(v) above applies: (i) any portion of the distribution from the designated Roth account shall not be treated as an Eligible Rollover Distribution if it is reasonably expected to total less than $200 during a year and (ii) the balance of
the distribution, if any, shall not be treated as an Eligible Rollover Distribution if it is reasonably expected to total less than $200 during a year. In addition, for taxable years beginning on


  

					
	 RESTATEMENT JUNE 1, 2012
	 	9	  	ARTICLE I (88899) -2









 
or after January 1, 2006, a designated Roth account and all other accounts under the Plan shall be treated as accounts held under two separate plans and shall not be combined in determining
a mandatory distribution of an Eligible Rollover Distribution greater than $1,000 in the DIRECT ROLLOVERS SECTION of Article X. 

Employee means an individual who is employed by the Employer or any other employer required to be aggregated with the Employer
under Code Sections 414(b), (c), (m), or (o). A Controlled Group member is required to be aggregated with the Employer. 
 The
term Employee shall include any individual receiving Differential Wage Payments. 
 The term Employee shall include any
Self-employed Individual treated as an employee of any employer described in the preceding paragraphs as provided in Code Section 401(c)(1). The term Employee shall also include any Leased Employee deemed to be an employee of any employer
described in the preceding paragraphs as provided in Code Section 414(n) or (o). 
 Employer means, except for
purposes of the CONTRIBUTION LIMITATION SECTION of Article III, the Primary Employer. This will also include any successor corporation or firm of the Employer which shall, by written agreement, assume the obligations of this Plan or any Predecessor
Employer that maintained this Plan. 
 Employer Contributions means 

Elective Deferral Contributions 
 Matching Contributions 
 Qualified Nonelective Contributions 

Discretionary Contributions 
 as set out in Article III and contributions made by the Employer in accordance with the provisions of the MODIFICATION OF CONTRIBUTIONS SECTION of Article XI, unless the context clearly indicates only
specific contributions are meant. 
 Employment Commencement Date means the date an Employee first performs an Hour of
Service. 
 Entry Date means the date an Employee first enters the Plan as an Active Participant. See the ACTIVE
PARTICIPANT SECTION of Article II. 
 ERISA means the Employee Retirement Income Security Act of 1974, as amended.

 Forfeiture means the part, if any, of a Participant’s Account that is forfeited. See the FORFEITURES SECTION of
Article III. 
 Forfeiture Date means, as to a Participant, the last day of five consecutive one-year Periods of
Severance. 
 Highly Compensated Employee means any Employee who: 

 

	 	(a)	was a 5-percent owner at any time during the year or the preceding year, or 


 

	 	(b)	for the preceding year had compensation from the Employer in excess of $80,000 and, if the Employer so elects, was in the top-paid group for the preceding year. The
$80,000 amount is adjusted at the same time and in the same manner as under Code Section 415(d), except that the base period is the calendar quarter ending September 30, 1996. 


  

					
	 RESTATEMENT JUNE 1, 2012
	 	10	  	ARTICLE I (88899) -2









 For this purpose the applicable year of the plan for which a determination is being made is
called a determination year and the preceding 12-month period is called a look-back year. If the Employer makes a calendar year data election, the look-back year shall be the calendar year beginning with or within the look-back year. The Plan may
not use such election to determine whether Employees are Highly Compensated Employees on account of being a 5-percent owner. 

In determining who is a Highly Compensated Employee, the Employer does not make a top-paid group election. In determining who is a Highly
Compensated Employee, the Employer does not make a calendar year data election. 
 Calendar year data elections and top-paid
group elections, once made, apply for all subsequent years unless changed by the Employer. If the Employer makes one election, the Employer is not required to make the other. If both elections are made, the look-back year in determining the top-paid
group must be the calendar year beginning with or within the look-back year. These elections must apply consistently to the determination years of all plans maintained by the Employer which reference the highly compensated employee definition in
Code Section 414(q), except as provided in Internal Revenue Service Notice 97-45 (or superseding guidance). 
 The
determination of who is a highly compensated former Employee is based on the rules applicable to determining Highly Compensated Employee status as in effect for that determination year, in accordance with section 1.414(q)-1T, A-4 of the temporary
Income Tax Regulations and Internal Revenue Service Notice 97-45. 
 The determination of who is a Highly Compensated Employee,
including the determinations of the number and identity of Employees in the top-paid group, the compensation that is considered, and the identity of the 5-percent owners, shall be made in accordance with Code Section 414(q) and the regulations
thereunder. 
 Hour of Service means, for an Employee, each hour for which he is paid, or entitled to payment, for
performing duties for the Employer. 
 Hours of Service shall be credited for employment with any other employer required to be
aggregated with the Employer under Code Sections 414(b), (c), (m), or (o) and the regulations thereunder for purposes of eligibility and vesting. Hours of Service shall also be credited for any individual who is considered an employee for
purposes of this Plan pursuant to Code Section 414(n) or (o) and the regulations thereunder. 
 Inactive Participant
means a former Active Participant who has an Account. See the INACTIVE PARTICIPANT SECTION of Article II. 
 Insurer
means Principal Life Insurance Company or the insurance company or companies named by (i) the Primary Employer or (ii) the Trustee in its discretion or as directed under the Trust Agreement. 

Investment Fund means the total of Plan assets, excluding the guaranteed benefit policy portion of any Annuity Contract. All or a
portion of these assets may be held under, or invested pursuant to, the terms of a Trust Agreement. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	11	  	ARTICLE I (88899) -2









 The Investment Fund shall be valued at current fair market value as of the Valuation Date.
The valuation shall take into consideration investment earnings credited, expenses charged, payments made, and changes in the values of the assets held in the Investment Fund. 
 The Investment Fund shall be allocated at all times to Participants, except as otherwise expressly provided in the Plan. The Account of a Participant shall be credited with its share of the gains and
losses of the Investment Fund. That part of a Participant’s Account invested in a funding arrangement that establishes one or more accounts or investment vehicles for such Participant thereunder shall be credited with the gain or loss from such
accounts or investment vehicles. The part of a Participant’s Account that is invested in other funding arrangements shall be credited with a proportionate share of the gain or loss of such investments. The share shall be determined by
multiplying the gain or loss of the investment by the ratio of the part of the Participant’s Account invested in such funding arrangement to the total of the Investment Fund invested in such funding arrangement. 

Investment Manager means any fiduciary (other than a trustee or Named Fiduciary) 

 

	 	(a)	who has the power to manage, acquire, or dispose of any assets of the Plan; 


 

	 	(b)	who (i) is registered as an investment adviser under the Investment Advisers Act of 1940; (ii) is not registered as an investment adviser under such Act by
reason of paragraph (1) of section 203A(a) of such Act, is registered as an investment adviser under the laws of the state (referred to in such paragraph (1)) in which it maintains its principal office and place of business, and, at the
time it last filed the registration form most recently filed by it with such state in order to maintain its registration under the laws of such state, also filed a copy of such form with the Secretary of Labor; (iii) is a bank, as defined in
that Act; or (iv) is an insurance company qualified to perform services described in subparagraph (a) above under the laws of more than one state; and 


 

	 	(c)	who has acknowledged in writing being a fiduciary with respect to the Plan. 

 Late Retirement Date means the first day of any month that is after a Participant’s Normal Retirement Date and on which retirement benefits begin. If a Participant continues to work for the
Employer after his Normal Retirement Date, his Late Retirement Date shall be the earliest first day of the month on or after the date he has a Severance from Employment. An earlier Retirement Date may apply if the Participant so elects. A later
Retirement Date may apply if the Participant so elects. See the WHEN BENEFITS START SECTION of Article V. 
 Leased Employee
means any person (other than an employee of the recipient) who, pursuant to an agreement between the recipient and any other person (“leasing organization”), has performed services for the recipient (or for the recipient and related
persons determined in accordance with Code Section 414(n)(6)) on a substantially full time basis for a period of at least one year, and such services are performed under primary direction or control by the recipient. Contributions or benefits
provided by the leasing organization to a Leased Employee, which are attributable to service performed for the recipient employer, shall be treated as provided by the recipient employer. 

A Leased Employee shall not be considered an employee of the recipient if: 

 

	 	(a)	such employee is covered by a money purchase pension plan providing (i) a nonintegrated employer contribution rate of at least 10 percent of compensation, as
defined in Code Section 415(c)(3), (ii) immediate participation, and (iii) full and immediate vesting, and 


  

					
	 RESTATEMENT JUNE 1, 2012
	 	12	  	ARTICLE I (88899) -2










	 	(b)	Leased Employees do not constitute more than 20 percent of the recipient’s nonhighly compensated work force. 


Loan Administrator means the person(s) or position(s) authorized to administer the Participant loan program. 

The Loan Administrators are the Vice President of Human Resources and Senior Human Resources representative. 

Matching Contributions means contributions made by the Employer that are contingent on a Participant’s Elective Deferral
Contributions. See the EMPLOYER CONTRIBUTIONS SECTION of Article III. 
 Monthly Date means each Yearly Date and the same
day of each following month during the Plan Year beginning on such Yearly Date. 
 Named Fiduciary means the person or
persons who have authority to control and manage the operation and administration of the Plan. 
 The Named Fiduciary is the
Employer. 
 Nonhighly Compensated Employee means an Employee of the Employer who is not a Highly Compensated Employee.

 Nonvested Account means the excess, if any, of a Participant’s Account over his Vested Account. 

Normal Retirement Age means the age at which the Participant’s normal retirement benefit becomes nonforfeitable if he is an
Employee. A Participant’s Normal Retirement Age is the older of age 65 or his age on the date three years after the first day of the Plan Year in which his Entry Date occurred. 

Normal Retirement Date means the earliest first day of the month on or after the date the Participant reaches his Normal Retirement
Age. Unless otherwise provided in this Plan, a Participant’s retirement benefits shall begin on his Normal Retirement Date if he has had a Severance from Employment on such date. Even if the Participant is an Employee on his Normal Retirement
Date, he may choose to have his retirement benefit begin on such date. 
 Parental Absence means an Employee’s
absence from work: 
  

	 	(a)	by reason of pregnancy of the Employee, 

  

	 	(b)	by reason of birth of a child of the Employee, 

  

	 	(c)	by reason of the placement of a child with the Employee in connection with adoption of such child by such Employee, or 


 

	 	(d)	for purposes of caring for such child for a period beginning immediately following such birth or placement. 


Participant means either an Active Participant or an Inactive Participant. 

Participant Contributions means Voluntary Contributions as set out in Article III. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	13	  	ARTICLE I (88899) -2









 Period of Military Duty means, for an Employee 

 

	 	(a)	who served as a member of the armed forces of the United States, and 

  

	 	(b)	who was reemployed by the Employer at a time when the Employee had a right to reemployment in accordance with seniority rights as protected under Chapter 43 of Title 38
of the U.S. Code, 

 the period of time from the date the Employee was first absent from active work for the
Employer because of such military duty to the date the Employee was reemployed. 
 Period of Service means a period of
time beginning on an Employee’s Employment Commencement Date or Reemployment Commencement Date (whichever applies) and ending on his Severance Date. 
 Period of Severance means a period of time beginning on an Employee’s Severance Date and ending on the date he again performs an Hour of Service. 

A one-year Period of Severance means a Period of Severance of 12 consecutive months. 

Solely for purposes of determining whether a one-year Period of Severance has occurred for eligibility or vesting purposes, the
consecutive 12-month period beginning on the first anniversary of the first date of a Parental Absence shall not be a one-year Period of Severance. 
 Plan means the 401(k) plan of the Employer set forth in this document, including any later amendments to it. 
 Plan Administrator means the person or persons who administer the Plan. 

The Plan Administrator is the Employer. 
 Plan Fund means the total of the Investment Fund and the guaranteed benefit policy portion of any Annuity Contract. The Investment Fund shall be valued as stated in its definition. The guaranteed
benefit policy portion of any Annuity Contract shall be determined in accordance with the terms of the Annuity Contract and, to the extent that such Annuity Contract allocates contract values to Participants, allocated to Participants in accordance
with its terms. The total value of all amounts held under the Plan Fund shall equal the value of the aggregate Participants’ Accounts under the Plan. 
 Plan Year means a period beginning on a Yearly Date and ending on the day before the next Yearly Date. 
 Predecessor Employer means, except for purposes of the CONTRIBUTION LIMITATION SECTION of Article III, a firm of which the Employer was once a part (e.g., due to a spinoff or change of corporate
status) or a firm absorbed by the Employer because of a merger or acquisition (stock or asset, including a division or an operation of such company). 
 Pre-tax Elective Deferral Contributions means a Participant’s Elective Deferral Contributions that are not includible in the Participant’s gross income at the time deferred. 

Primary Employer means Cass Information Systems, Inc. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	14	  	ARTICLE I (88899) -2









 Qualified Military Service means any service in the uniformed services (as defined in
Chapter 43 of Title 38 of the U.S. Code) by any individual if such individual is entitled to reemployment rights under such chapter with respect to such service. 
 Qualified Nonelective Contributions means contributions made by the Employer (other than Elective Deferral Contributions) that are 100% vested when made to the Plan and that are distributable only
in accordance with the distribution provisions applicable to Elective Deferral Contributions as provided in section 1.401(k)-1(d) of the regulations. See the EMPLOYER CONTRIBUTIONS SECTION of Article III. 

Qualifying Employer Securities means any security which is issued by the Employer or any Controlled Group member and which meets
the requirements of Code Section 409(l) and ERISA Section 407(d)(5). This shall also include any securities that satisfied the requirements of the definition when these securities were assigned to the Plan. 

Qualifying Employer Securities Fund means that part of the assets of the Trust Fund that are designated to be held primarily or
exclusively in Qualifying Employer Securities for the purpose of providing benefits for Participants. 
 Reemployment
Commencement Date means the date an Employee first performs an Hour of Service following a Period of Severance. 
 Reentry
Date means the date a former Active Participant reenters the Plan. See the ACTIVE PARTICIPANT SECTION of Article II. 

Retirement Date means the date a retirement benefit will begin and is a Participant’s Early, Normal, or Late Retirement Date,
as the case may be. 
 Rollover Contributions means the Rollover Contributions that are made by an Eligible Employee or an
Inactive Participant according to the provisions of the ROLLOVER CONTRIBUTIONS SECTION of Article III. 
 Self-employed
Individual means, with respect to any taxable year, an individual who has Earned Income for the taxable year (or who would have Earned Income but for the fact the trade or business for which this Plan is established did not have net profits for
such taxable year). 
 Severance Date means the earlier of: 

 

	 	(a)	the date on which an Employee quits, retires, dies, or is discharged, or 

  

	 	(b)	the first anniversary of the date an Employee begins a one-year absence from service (with or without pay). This absence may be the result of any combination of
vacation, holiday, sickness, disability, leave of absence, or layoff. 

 Solely to determine whether a one-year
Period of Severance has occurred for eligibility or vesting purposes for an Employee who is absent from service beyond the first anniversary of the first day of a Parental Absence, Severance Date is the second anniversary of the first day of the
Parental Absence. The period between the first and second anniversaries of the first day of the Parental Absence is not a Period of Service and is not a Period of Severance. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	15	  	ARTICLE I (88899) -2









 Severance from Employment means, except for purposes of the CONTRIBUTION LIMITATION
SECTION of Article III, an Employee has ceased to be an Employee. The Plan Administrator shall determine if a Severance from Employment has occurred in accordance with section 1.401(k)-1(d)(2) of the regulations. 

Totally and Permanently Disabled means that a Participant is disabled, as a result of sickness or injury, to the extent that he is
prevented from engaging in any substantial gainful activity, and is eligible for and receives a disability benefit under Title II of the Federal Social Security Act. 
 Trust Agreement means an agreement or agreements of trust between the Primary Employer and Trustee established for the purpose of holding and distributing the Trust Fund under the provisions of the
Plan. The Trust Agreement may provide for the investment of all or any portion of the Trust Fund in the Annuity Contract or any other investment arrangement. 
 Trust Fund means the total funds held under an applicable Trust Agreement. The term Trust Fund when used within a Trust Agreement shall mean only the funds held under that Trust Agreement.

 Trustee means the party or parties named in the applicable Trust Agreement. 

Valuation Date means the date on which the value of the assets of the Investment Fund is determined. The value of each Account that
is maintained under this Plan shall be determined on the Valuation Date. In each Plan Year, the Valuation Date shall be the last day of the Plan Year. At the discretion of the Plan Administrator, Trustee, or Insurer (whichever applies) and in a
nondiscriminatory manner, assets of the Investment Fund may be valued more frequently. These dates shall also be Valuation Dates. 
 Vested Account means the vested part of a Participant’s Account. The Participant’s Vested Account is equal to that part of his Account resulting from Contributions that were 100% vested
when made before his Vesting Percentage is 100% and is equal to his Account when his Vesting Percentage is 100%. 
 Vesting
Percentage means the percentage used to determine the nonforfeitable portion of a Participant’s Account attributable to Employer Contributions that were not 100% vested when made. 

A Participant’s Vesting Percentage is shown in the following schedule opposite the number of whole years of his Vesting Service.

  

			
	VESTING SERVICE	  	VESTING
	(whole years)	  	PERCENTAGE
	Less than 3	  	0
	3 or more	  	100

 The Vesting Percentage for a Participant who is an Employee on or after the date he reaches Normal
Retirement Age or Early Retirement Age shall be 100%. The Vesting Percentage for a Participant who is an Employee on the date he dies shall be 100%. The Vesting Percentage for a Participant who dies while performing Qualified Military Service shall
be 100%. The Vesting Percentage for a Participant who is an Employee on the date he becomes disabled shall be 100% if such disability is subsequently determined to meet the definition of Totally and Permanently Disabled. The Vesting Percentage for a
Participant who becomes disabled while performing Qualified Military Service and such disability is determined to meet the definition of Totally and Permanently Disabled shall be 100%. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	16	  	ARTICLE I (88899) -2









 If the schedule used to determine a Participant’s Vesting Percentage is changed, the
new schedule shall not apply to a Participant unless he is credited with an Hour of Service on or after the date of the change and the Participant’s nonforfeitable percentage on the day before the date of the change is not reduced under this
Plan. The amendment provisions of the AMENDMENTS SECTION of Article X regarding changes in the computation of the Vesting Percentage shall apply. 
 Vesting Service means an Employee’s Period of Service. An Employee’s Period of Service shall be measured from his Employment Commencement Date to his most recent Severance Date. This
Period of Service shall be reduced by any Period of Severance that occurred prior to his most recent Severance Date, unless such Period of Severance is included under the service spanning rule below. This Period of Service shall be expressed as
years and fractional parts of a year (to four decimal places) on the basis that 365 days equal one year. 
 However, Vesting
Service is modified as follows: 
 Service with a Predecessor Employer that did not maintain this Plan included: 

An Employee’s service with a Predecessor Employer that did not maintain this Plan shall be included as service with the Employer.
This service excludes service performed while a proprietor or partner. 
 Period of Military Duty included: 

A Period of Military Duty shall be included as service with the Employer to the extent it has not already been credited. 

Period of Severance included (service spanning rule): 
 A Period of Severance shall be deemed to be a Period of Service under either of the following conditions: 
  

	 	(a)	the Period of Severance immediately follows a period during which an Employee is not absent from work and ends within 12 months; or 


 

	 	(b)	the Period of Severance immediately follows a period during which an Employee is absent from work for any reason other than quitting, being discharged, or retiring
(such as a leave of absence or layoff) and ends within 12 months of the date he was first absent. 

 Controlled
Group service included: 
 An Employee’s service with a member firm of a Controlled Group while both that firm and the
Employer were members of the Controlled Group shall be included as service with the Employer. 
 Voluntary Contributions
means contributions by a Participant that are 100% vested when made to the Plan and are not required as a condition of employment or participation, or for obtaining additional Employer Contributions. See the VOLUNTARY CONTRIBUTIONS BY
PARTICIPANTS SECTION of Article III. 
 Yearly Date means January 1, 1986, and the same day of each following year.

 Years of Service means an Employee’s Vesting Service disregarding any modifications that exclude service.


  

					
	 RESTATEMENT JUNE 1, 2012
	 	17	  	ARTICLE I (88899) -2









 ARTICLE II 
 PARTICIPATION 
 SECTION 2.01—ACTIVE PARTICIPANT. 

 

	 	(a)	An Employee shall first become an Active Participant (begin active participation in the Plan) on the earliest Monthly Date on which he is an Eligible Employee and has
met both of the eligibility requirements set forth below. This date is his Entry Date. 

  

	 	(1)	He has completed one month of Eligibility Service before his Entry Date. 

  

	 	(2)	He is age 21 or older. 

 If the
Plan’s eligibility requirements are changed, an Employee who was an Active Participant immediately prior to the effective date of the change is deemed to satisfy the new requirements and his Entry Date shall not change. 

Each Employee who was an Active Participant on the day before the effective date of this restatement (as determined in the INTRODUCTION
SECTION of this Plan) shall continue to be an Active Participant if he is still an Eligible Employee on such restatement date and his Entry Date shall not change. 
 If service with a Predecessor Employer is counted for purposes of Eligibility Service, an Employee shall be credited with such service on the date he becomes an Employee and shall become an Active
Participant on the earliest Monthly Date on which he is an Eligible Employee and has met all of the eligibility requirements above. This date is his Entry Date. 
 If a person has been an Eligible Employee who has met all of the eligibility requirements above, but is not an Eligible Employee on the date that would have been his Entry Date, he shall become an Active
Participant on the date he again becomes an Eligible Employee. This date is his Entry Date. 
 In the event an Employee who is
not an Eligible Employee becomes an Eligible Employee, such Eligible Employee shall become an Active Participant immediately if such Eligible Employee has satisfied the eligibility requirements above and would have otherwise previously become an
Active Participant had he met the definition of Eligible Employee. This date is his Entry Date. 
  

	 	(b)	An Inactive Participant shall again become an Active Participant (resume active participation in the Plan) on the date he again performs an Hour of Service as an
Eligible Employee. This date is his Reentry Date. 

 Upon again becoming an Active Participant, he shall cease to
be an Inactive Participant. 
  

	 	(c)	A former Participant shall again become an Active Participant (resume active participation in the Plan) on the date he again performs an Hour of Service as an Eligible
Employee. This date is his Reentry Date. 

 There shall be no duplication of benefits for a Participant because of
more than one period as an Active Participant. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	18	  	ARTICLE II (88899) -2









 SECTION 2.02—INACTIVE PARTICIPANT. 

An Active Participant shall become an Inactive Participant (stop accruing benefits) on the earlier of the following: 

 

	 	(a)	the date the Participant ceases to be an Eligible Employee, or 

  

	 	(b)	the effective date of complete termination of the Plan under Article VIII. 

 An Employee or former Employee who was an Inactive Participant on the day before the effective date of this restatement (as determined in the INTRODUCTION SECTION of this Plan) shall continue to be an
Inactive Participant. Eligibility for any benefits payable to the Participant or on his behalf and the amount of the benefits shall be determined according to the provisions of the prior document, unless otherwise stated in this document or any
subsequent documents. 
 SECTION 2.03—CESSATION OF PARTICIPATION. 

A Participant shall cease to be a Participant on the date he is no longer an Eligible Employee and his Account is zero. 

SECTION 2.04—ADOPTING EMPLOYERS - SINGLE PLAN. 
 Each of the Controlled Group members listed below is an Adopting Employer. Each Adopting Employer listed below participates with the Employer in this Plan. An Adopting Employer’s agreement to
participate in this Plan shall be in writing. 
 The Employer has the right to amend the Plan. An Adopting Employer does not
have the right to amend the Plan. 
 If the Adopting Employer did not maintain its plan before its date of adoption specified
below, its date of adoption shall be the Entry Date for any of its Employees who have met the requirements in the ACTIVE PARTICIPANT SECTION of this article as of that date. Service with and Compensation from an Adopting Employer shall be included
as service with and Compensation from the Employer. Transfer of employment, without interruption, between an Adopting Employer and another Adopting Employer or the Employer shall not be considered an interruption of service. 

Contributions made by an Adopting Employer shall be treated as Contributions made by the Employer. Forfeitures arising from those
Contributions shall be used for the benefit of all Participants. 
 An employer shall not be an Adopting Employer if it ceases
to be a Controlled Group member. Such an employer may continue a retirement plan for its Employees in the form of a separate document. This Plan shall be amended to delete a former Adopting Employer from the list below. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	19	  	ARTICLE II (88899) -2









 If (i) an employer ceases to be an Adopting Employer or the Plan is amended to delete
an Adopting Employer and (ii) the Adopting Employer does not continue a retirement plan for the benefit of its Employees, partial termination may result and the provisions of Article VIII shall apply. 

ADOPTING EMPLOYERS 
  

			
	NAME	  	DATE OF ADOPTION
		
	Cass Commercial Bank	  	January 1, 1990


  

					
	 RESTATEMENT JUNE 1, 2012
	 	20	  	ARTICLE II (88899) -2









 ARTICLE III 
 CONTRIBUTIONS 
 SECTION 3.01—EMPLOYER CONTRIBUTIONS. 

Employer Contributions shall be made without regard to current or accumulated net income, earnings, or profits of the Employer.
Notwithstanding the foregoing, the Plan shall continue to be designed to qualify as a profit sharing plan for purposes of Code Sections 401(a), 402, 412, and 417. Such Contributions shall be equal to the Employer Contributions as described below:

  

	 	(a)	The amount of each Elective Deferral Contribution for a Participant shall be equal to a portion of Compensation as specified in an elective deferral agreement. An
Employee who is eligible to participate in the Plan for purposes of Elective Deferral Contributions may file an elective deferral agreement with the Employer. The Participant shall modify or terminate an elective deferral agreement by filing a new
elective deferral agreement. An elective deferral agreement may not be made retroactively and shall remain in effect until modified or terminated. 

 An elective deferral agreement to start or modify Elective Deferral Contributions shall be effective as soon as administratively feasible on or after the Participant’s Entry Date (Reentry Date, if
applicable) or any following date. An elective deferral agreement must be entered into on or before the date it is effective. 

An elective deferral agreement to stop Elective Deferral Contributions may be entered into on any date. Such elective deferral
agreement(s) shall be effective as soon as administratively feasible following the date on which the elective deferral agreement is entered into. 
 Elective Deferral Contributions must be a whole percentage of Compensation and cannot be less than 1% of Compensation. 
 A Participant who is age 50 or older by the end of the taxable year shall be eligible to make Catch-up Contributions. 
 The Plan provides for an automatic election to have Elective Deferral Contributions made. The automatic Elective Deferral Contribution shall be Pre-tax Elective Deferral Contributions and shall be 3% of
Compensation. The Participant may affirmatively elect a different percentage or elect not to make Elective Deferral Contributions. 
 Such automatic election shall apply when a Participant first becomes eligible to make Elective Deferral Contributions (or again becomes eligible after a period during which he was not an Active
Participant). The Participant shall be provided a notice that explains the automatic election and his right to elect a different rate of Elective Deferral Contributions or to elect not to make Elective Deferral Contributions. The notice shall
include the procedure for exercising that right and the timing for implementing any such election. The Participant shall be given a reasonable period thereafter to elect a different rate of Elective Deferral Contributions or to elect not to make
Elective Deferral Contributions. 
 Each Active Participant affected by the automatic election shall be provided an annual notice
that explains the automatic election and his right to elect a different rate of Elective Deferral Contributions or to elect not to make Elective Deferral Contributions. The notice shall include the procedure for exercising those rights and the
timing for implementing any such elections. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	21	  	ARTICLE III (88899) -2









 No Participant shall be permitted to have Elective Deferral Contributions, as defined in the
EXCESS AMOUNTS SECTION of this article, made under this Plan, or any other plan, contract, or arrangement maintained by the Employer, during any calendar year, in excess of the dollar limitation contained in Code Section 402(g) in effect for
the Participant’s taxable year beginning in such calendar year. The dollar limitation in the preceding sentence shall be increased by the dollar limit on Catch-up Contributions under Code Section 414(v)(2)(B)(i) for the taxable year for
any Participant who will be age 50 or older by the end of the taxable year. 
 The dollar limitation contained in Code
Section 402(g) is $10,500 for taxable years beginning in 2000 and 2001, increasing to $11,000 for taxable years beginning in 2002, and increasing by $1,000 for each year thereafter up to $15,000 for taxable years beginning in 2006 and later
years. After 2006, the $15,000 limit will be adjusted by the Secretary of the Treasury for cost-of-living increases under Code Section 402(g)(4). Any such adjustments will be in multiples of $500. 

Catch-up Contributions for a Participant for a taxable year may not exceed the dollar limit on Catch-up Contributions under Code
Section 414(v)(2)(B)(i) for the taxable year. The dollar limit on Catch-up Contributions under Code Section 414(v)(2)(B)(i) is $1,000 for taxable years beginning in 2002, increasing by $1,000 for each year thereafter up to $5,000 for
taxable years beginning in 2006 and later years. After 2006, the $5,000 limit will be adjusted by the Secretary of the Treasury for cost-of-living increases under Code Section 414(v)(2)(C). Any such adjustments will be in multiples of $500.

 An elective deferral agreement (or change thereto) must be made in such manner and in accordance with such rules as the
Employer may prescribe in a nondiscriminatory manner (including by means of voice response or other electronic system under circumstances the Employer permits) and may not be made retroactively. 

Elective Deferral Contributions are 100% vested and nonforfeitable. 

 

	 	(b)	Matching Contributions. 

  

	 	(1)	The Employer shall make Matching Contributions in an amount equal to 50% of Elective Deferral Contributions. Elective Deferral Contributions that are over 3% of
Compensation won’t be matched. 

 Matching Contributions are calculated based on Elective Deferral
Contributions and Compensation for the payroll period. Matching Contributions shall be made for all persons who were Active Participants at any time during that payroll period. 

 

	 	(2)	The Employer may make additional Matching Contributions if the total Matching Contributions determined below are greater than the amount of Matching Contributions
determined in (1) above for the Plan Year. Additional Matching Contributions, if any, shall be made for all persons who were Active Participants at any time during the Plan Year. 


Total Matching Contributions for the Plan Year shall be a percentage of Elective Deferral Contributions and shall be calculated based on
Elective Deferral Contributions and Compensation for the Plan Year. The percentage shall be determined by the Employer. The percentage must be equal to or greater than the percentage specified in (1) above. 

  

					
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	 	22	  	ARTICLE III (88899) -2









 Elective Deferral Contributions that are over a percentage of Compensation won’t be
matched. The percentage is the percentage specified in (1) above or a greater percentage determined by the Employer. 
 The
amount of additional Matching Contributions, if any, shall be determined by subtracting the Matching Contributions determined in (1) above for the Plan Year from total Matching Contributions for the Plan Year. 

Elective Deferral Contributions that are Catch-up Contributions shall be matched. 

Any percentage determined by the Employer shall apply to all eligible persons for the entire Plan Year. 

Matching Contributions are subject to the Vesting Percentage. 

 

	 	(c)	Qualified Nonelective Contributions may be made for each Plan Year in an amount determined by the Employer to be used to reduce Excess Aggregate Contributions and
Excess Contributions, as defined in the EXCESS AMOUNTS SECTION of this. If the Plan is treated as separate plans because it is mandatorily disaggregated under the regulations of Code Section 401(k), a separate Qualified Nonelective Contribution
may be determined for each separate plan. 

 Qualified Nonelective Contributions are 100% vested and are
distributable only in accordance with the distribution provisions applicable to Elective Deferral Contributions provisions as provided in section 1.401(k)-1(d) of the regulations. 

 

	 	(d)	Discretionary Contributions may be made for each Plan Year in an amount determined by the Employer. 


Discretionary Contributions are subject to the Vesting Percentage. 

Employer Contributions are allocated according to the provisions of the ALLOCATION SECTION of this article. 

A portion of the Plan assets resulting from Employer Contributions (but not more than the original amount of those Contributions) may be
returned if the Employer Contributions are made because of a mistake of fact or are more than the amount deductible under Code Section 404 (excluding any amount which is not deductible because the Plan is disqualified). The amount involved must
be returned to the Employer within one year after the date the Employer Contributions are made by mistake of fact or the date the deduction is disallowed, whichever applies. Except as provided under this paragraph and in Article VIII, the assets of
the Plan shall never be used for the benefit of the Employer and are held for the exclusive purpose of providing benefits to Participants and their Beneficiaries and for defraying reasonable expenses of administering the Plan. 

  

					
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	 	23	  	ARTICLE III (88899) -2









 SECTION 3.02—VOLUNTARY CONTRIBUTIONS BY PARTICIPANTS. 

Voluntary Contributions were previously allowed under this Plan; however, no new Voluntary Contributions may be made. 

The part of the Participant’s Account resulting from Voluntary Contributions is 100% vested and nonforfeitable at all times.

 SECTION 3.03—ROLLOVER CONTRIBUTIONS. 
 A Rollover Contribution may be made by an Eligible Employee or Inactive Participant if the following conditions are met: 
  

	 	(a)	The Contribution is a Participant Rollover Contribution or a direct rollover of a distribution made after December 31, 2001 from the types of plans specified
below. 

 Direct Rollovers. The Plan will accept a direct rollover of an Eligible Rollover Distribution from
(i) a qualified plan described in Code Section 401(a) or 403(a), including after-tax employee contributions and excluding any portion of a designated Roth account; (ii) an annuity contract described in Code Section 403(b),
including after-tax employee contributions and excluding any portion of a designated Roth account; and (iii) an eligible plan under Code Section 457(b) which is maintained by a state, political subdivision of a state, or any agency or
instrumentality of a state or political subdivision of a state, excluding any portion of a designated Roth account. 

Participant Rollover Contributions from Other Plans. The Plan will accept a Participant contribution of an Eligible Rollover
Distribution from (i) a qualified plan described in Code Section 401(a) or 403(a), excluding distributions of a designated Roth account; (ii) an annuity contract described in Code Section 403(b), excluding distributions of a
designated Roth account; and (iii) an eligible plan under Code Section 457(b) which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state, excluding
distributions of a designated Roth account. 
 Participant Rollover Contributions from IRAs. The Plan will accept a
Participant Rollover Contribution of the portion of a distribution from an individual retirement account or individual retirement annuity described in Code Section 408(a) or (b) that is eligible to be rolled over and would otherwise be
includible in the Participant’s gross income. 
  

	 	(b)	The Contribution is of amounts that the Code permits to be transferred to a plan that meets the requirements of Code Section 401(a). 


 

	 	(c)	The Contribution is made in the form of a direct rollover under Code Section 401(a)(31) or is a rollover made under Code Section 402(c) or 408(d)(3)(A) within
60 days after the Eligible Employee or Inactive Participant receives the distribution. 

  

	 	(d)	The Eligible Employee or Inactive Participant furnishes evidence satisfactory to the Plan Administrator that the proposed rollover meets conditions (a), (b), and
(c) above. 

  

	 	(e)	In the case of an Inactive Participant, the Contribution must be of an amount distributed from another plan of the Employer or a plan of a Controlled Group member.



  

					
	 RESTATEMENT JUNE 1, 2012
	 	24	  	ARTICLE III (88899) -2









 A Rollover Contribution shall be allowed in cash only and must be made according to
procedures set up by the Plan Administrator. 
 If the Eligible Employee is not an Active Participant when the Rollover
Contribution is made, he shall be deemed to be an Active Participant only for the purpose of investment and distribution of the Rollover Contribution. Employer Contributions shall not be made for or allocated to the Eligible Employee until the time
he meets all of the requirements to become an Active Participant. 
 Rollover Contributions made by an Eligible Employee or an
Inactive Participant shall be credited to his Account. The part of the Participant’s Account resulting from Rollover Contributions is 100% vested and nonforfeitable at all times. Separate accounting records shall be maintained for those parts
of his Rollover Contributions consisting of (i) voluntary contributions which were deducted from the Participant’s gross income for Federal income tax purposes and (ii) after-tax employee contributions, including the portion that
would not have been includible in the Participant’s gross income if the contributions were not rolled over into this Plan. 
 SECTION
3.04—FORFEITURES. 
 The Nonvested Account of a Participant shall be forfeited as of the earlier of the following:

  

	 	(a)	the date the record keeper is notified that the Participant died (if prior to such date he has had a Severance from Employment), or 


 

	 	(b)	the Participant’s Forfeiture Date. 

 All or
a portion of a Participant’s Nonvested Account shall be forfeited before such earlier date if, after he has a Severance from Employment, he receives, or is deemed to receive, a distribution of his entire Vested Account or a distribution of his
Vested Account derived from Employer Contributions under the RETIREMENT BENEFITS SECTION of Article V, the VESTED BENEFITS SECTION of Article V, or the SMALL AMOUNTS SECTION of Article X. The forfeiture shall occur as of the date the Participant
receives, or is deemed to receive, the distribution. If a Participant receives, or is deemed to receive, his entire Vested Account, his entire Nonvested Account shall be forfeited. If a Participant receives a distribution of his Vested Account from
Employer Contributions, but less than his entire Vested Account, the amount to be forfeited shall be determined by multiplying his Nonvested Account from such Contributions by a fraction. The numerator of the fraction is the amount of the
distribution derived from Employer Contributions and the denominator of the fraction is his entire Vested Account derived from such Contributions on the date of the distribution. 

A Forfeiture shall also occur as provided in the EXCESS AMOUNTS SECTION of this article. 

Forfeitures shall be determined at least once during each Plan Year. Forfeitures may first be used to pay administrative expenses.
Forfeitures of Matching Contributions that relate to excess amounts as provided in the EXCESS AMOUNTS SECTION of this article, that have not been used to pay administrative expenses, shall be applied to reduce Matching Contributions and
Discretionary Contributions made after the Forfeitures are determined. Any other Forfeitures that have not been used to pay administrative expenses shall be applied to reduce the earliest Employer Contributions made after the Forfeitures are
determined. Upon their application to reduce Employer Contributions, Forfeitures shall be deemed to be Employer Contributions. 

If a Participant again becomes an Eligible Employee after receiving a distribution which caused all of his Nonvested Account to be
forfeited, he shall have the right to repay to the Plan the entire amount of the distribution he received (excluding the portion of the distribution attributable to Participant and Rollover Contributions). The repayment must be made in a single sum
(repayment in installments is not permitted) before the earlier of the date five years after the date he again becomes an Eligible Employee or the end of the first period of five consecutive one-year Periods of Severance which begin after the date
of the distribution of his entire Vested Account. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	25	  	ARTICLE III (88899) -2









 If the Participant makes the repayment above, the Plan Administrator shall restore to his
Account an amount equal to his Nonvested Account that was forfeited on the date of distribution, unadjusted for any investment gains or losses. If no amount is to be repaid because the Participant was deemed to have received a distribution and he
again performs an Hour of Service as an Eligible Employee within the repayment period, the Plan Administrator shall restore the Participant’s Account as if he had made a required repayment on the date he performed such Hour of Service.
Restoration of the Participant’s Account shall include restoration of all Code Section 411(d)(6) protected benefits with respect to the restored Account, according to applicable Treasury regulations. Provided, however, the Plan
Administrator shall not restore the Nonvested Account if (i) a Forfeiture Date has occurred after the date of the distribution and on or before the date of repayment and (ii) that Forfeiture Date would result in a complete forfeiture of
the amount the Plan Administrator would otherwise restore. 
 The Plan Administrator shall restore the Participant’s
Account by the close of the Plan Year following the Plan Year in which repayment is made. The permissible sources for restoration of the Participant’s Account are Forfeitures or special Employer Contributions. Such special Employer
Contributions shall be made without regard to profits. The repaid and restored amounts are not included in the Participant’s Annual Additions, as defined in the CONTRIBUTION LIMITATION SECTION of this article. 

SECTION 3.05—ALLOCATION. 
 Other than Elective Deferral Contributions and Matching Contributions, a person meets the allocation requirements of this section if he is an Active Participant on the last day of the Plan Year.

 Elective Deferral Contributions shall be allocated to the Participants for whom such Contributions are made under the
EMPLOYER CONTRIBUTIONS SECTION of this article. Such Contributions shall be allocated when made and credited to the Participant’s Account. 
 Matching Contributions shall be allocated to the persons for whom such Contributions are made under the EMPLOYER CONTRIBUTIONS SECTION of this article. Such Contributions calculated based on Elective
Deferral Contributions and Compensation for the payroll period shall be allocated when made and credited to the person’s Account. Such Contributions calculated based on Elective Deferral Contributions and Compensation for the Plan Year shall be
allocated as of the last day of the Plan Year and shall be credited to the person’s Account. 
 The discretionary Qualified
Nonelective Contributions to be used to reduce excess amounts, as described in the EMPLOYER CONTRIBUTIONS SECTION of this article, shall be allocated as of the last day of the Plan Year only to Nonhighly Compensated Employees who meet the allocation
requirements of this section. Such Contributions (or separate Contributions) shall be allocated first to the eligible person under the Plan (or separate plan) with the lowest Annual Compensation for the Plan Year, then to the eligible person under
the Plan (or separate plan) with the next lowest Annual Compensation, and so forth. The amount of such Contributions shall be limited in each case to 5% of the eligible person’s Compensation used for purposes of the ADP Test. This amount shall
be credited to the person’s Account. 
 Discretionary Contributions shall be allocated as of the last day of the Plan Year,
using Annual Compensation for the Plan Year. In years in which the Plan is a Top-heavy Plan, as defined in the DEFINITIONS SECTION of Article XI, and the minimum contribution under the MODIFICATION OF CONTRIBUTIONS SECTION of Article XI is not being
provided by other contributions to this Plan or another plan of the Employer, the allocation shall be made to each person meeting the allocation requirements of this 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	26	  	ARTICLE III (88899) -2









 
section and each person entitled to a minimum contribution under the MODIFICATION OF CONTRIBUTIONS SECTION of Article XI. In all other years, the allocation shall be made to each person meeting
the allocation requirements of this section. The amount allocated shall be equal to the Discretionary Contributions multiplied by the ratio of such person’s Annual Compensation to the total Annual Compensation for all such persons. The
allocation for any person who does not meet the allocation requirements of this section shall be limited to the amount necessary to fund the minimum contribution. 
 In years in which the Plan is a Top-heavy Plan, the minimum contribution under the MODIFICATION OF CONTRIBUTIONS SECTION of Article XI is not being provided by other contributions to this Plan or another
plan of the Employer, and the allocation described above (or any subsequent allocation described below) would provide an allocation for any person less than the minimum contribution required for such person in the MODIFICATION OF CONTRIBUTIONS
SECTION of Article XI, such minimum contribution shall first be allocated to all such persons. Then any amount remaining shall be allocated to the remaining persons sharing in the allocation based on Annual Compensation as described above, as if
they were the only persons sharing in the allocation for the Plan Year. 
 This amount shall be credited to the person’s
Account. 
 If Leased Employees are Eligible Employees, in determining the amount of Employer Contributions allocated to a
person who is a Leased Employee, contributions provided by the leasing organization that are attributable to services such Leased Employee performs for the Employer shall be treated as provided by the Employer. Those contributions shall not be
duplicated under this Plan. 
 SECTION 3.06—CONTRIBUTION LIMITATION. 

Contributions to the Plan shall be limited in accordance with Code Section 415 and the regulations thereunder. The limitations of
this section shall apply to Limitation Years beginning on or after July 1, 2007, except as otherwise provided herein. 
  

	 	(a)	Definitions. For the purpose of determining the contribution limitation set forth in this section, the following terms are defined. 


Annual Additions means the sum of the following amounts credited to a Participant’s account for the Limitation Year:

  

	 	(1)	employer contributions; 

  

	 	(2)	employee contributions; and 

  

	 	(3)	forfeitures. 

 Annual Additions
to a defined contribution plan, as defined in section 1.415(c)-1(a)(2)(i) of the regulations, shall also include the following: 
  

	 	(4)	mandatory employee contributions, as defined in Code Section 411(c)(2)(C) and section 1.411(c)-1(c)(4) of the regulations, to a defined benefit plan;


  

	 	(5)	contributions allocated to any individual medical benefit account, as defined in Code Section 415(l)(2), which is part of a pension or annuity plan maintained by
the Employer; 


  

					
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	 	27	  	ARTICLE III (88899) -2










	 	(6)	amounts attributable to post-retirement medical benefits, allocated to the separate account of a key employee, as defined in Code Section 419A(d)(3), under a
welfare benefit fund, as defined in Code Section 419(e), maintained by the Employer; and 

  

	 	(7)	annual additions under an annuity contract described in Code Section 403(b). 

 Compensation means wages, within the meaning of Code Section 3401(a), and all other payments of compensation to an employee by the Employer (in the course of the Employer’s trade or
business) for which the Employer is required to furnish the employee a written statement under Code Sections 6041(d), 6051(a)(3), and 6052. Compensation shall be determined without regard to any rules under Code Section 3401(a) that limit the
remuneration included in wages based on the nature or location of the employment or the services performed (such as the exception for agricultural labor in Code Section 3401(a)(2)). The type of compensation that is reported in the “Wages,
Tips and Other Compensation” box on Form W-2 satisfies this definition. 
 For any Self-employed Individual, Compensation
shall mean Earned Income. 
 Except as provided herein, Compensation for a Limitation Year is the Compensation actually paid or
made available (or if earlier, includible in gross income) during such Limitation Year. 
 Compensation for a Limitation Year
shall also include Compensation paid by the later of 2 1/2 months after an employee’s Severance from Employment with the Employer maintaining the plan or the end of the Limitation Year that includes the date of the employee’s Severance
from Employment with the Employer maintaining the plan, if the payment is regular Compensation for services during the employee’s regular working hours, or Compensation for services outside the employee’s regular working hours (such as
overtime or shift differential), commissions, bonuses, or other similar payments, and, absent a Severance from Employment, the payments would have been paid to the employee while the employee continued in employment with the Employer. 

Any payments not described above shall not be considered Compensation if paid after Severance from Employment, even if they are paid by
the later of 2 1/2 months after the date of Severance from Employment or the end of the Limitation Year that includes the date of Severance from Employment. 
 Compensation shall include Differential Wage Payments. 
 Back pay, within the
meaning of section 1.415(c)-2(g)(8) of the regulations, shall be treated as Compensation for the Limitation Year to which the back pay relates to the extent the back pay represents wages and compensation that would otherwise be included in this
definition. 
 Compensation paid or made available during such Limitation Year shall include amounts that would otherwise be
included in Compensation but for an election under Code Section 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b). 
 Compensation shall also include deemed Code Section 125 Compensation. Deemed Code Section 125 Compensation is an amount that is excludible under Code Section 106 that is not available to a
Participant in cash in lieu of group health coverage under a Code Section 125 arrangement solely because the Participant is unable to certify that he has other health coverage. Amounts are deemed Code Section 125 Compensation only if the
Employer does not request or otherwise collect information regarding the Participant’s other health coverage as part of the enrollment process for the health plan. 

  

					
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	 	28	  	ARTICLE III (88899) -2









 Compensation shall not include amounts paid as Compensation to a nonresident alien, as
defined in Code Section 7701(b)(1)(B), who is not a Participant in the Plan to the extent the Compensation is excludible from gross income and is not effectively connected with the conduct of a trade or business within the United States.

 Defined Contribution Dollar Limitation means, effective for Limitation Years beginning after December 31, 2001,
$40,000, automatically adjusted under Code Section 415(d), effective January 1 of each year, as published in the Internal Revenue Bulletin. The new limitation shall apply to Limitation Years ending with or within the calendar year of the
date of the adjustment, but a Participant’s Annual Additions for a Limitation Year cannot exceed the currently applicable dollar limitation (as in effect before the January 1 adjustment) prior to January 1. However, after a
January 1 adjustment is made, Annual Additions for the entire Limitation Year are permitted to reflect the dollar limitation as adjusted on January 1. 
 Employer means the employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Code Section 414(b) as modified by Code Section 415(h)), all
commonly controlled trades or businesses (as defined in Code Section 414(c), as modified, except in the case of a brother-sister group of trades or businesses under common control, by Code Section 415(h)), or affiliated service groups (as
defined in Code Section 414(m)) of which the adopting employer is a part, and any other entity required to be aggregated with the employer pursuant to Code Section 414(o). 

Limitation Year means the consecutive 12-month period ending on the last day of each Plan Year, including corresponding consecutive
12-month periods before January 1, 1986. If the Limitation Year is other than the calendar year, execution of this Plan (or any amendment to this Plan changing the Limitation Year) constitutes the Employer’s adoption of a written
resolution electing the Limitation Year. If the Limitation Year is amended to a different consecutive 12-month period, the new Limitation Year must begin on a date within the Limitation Year in which the amendment is made. 

Maximum Annual Addition means, for Limitation Years beginning on or after January 1, 2002, except for catch-up contributions
described in Code Section 414(v), the Annual Addition that may be contributed or allocated to a Participant’s Account under the Plan for any Limitation Year. This amount shall not exceed the lesser of: 

 

	 	(1)	The Defined Contribution Dollar Limitation, or 

  

	 	(2)	100 percent of the Participant’s Compensation for the Limitation Year. 

 A Participant’s Compensation for a Limitation Year shall not include Compensation in excess of the limitation under Code Section 401(a)(17) that is in effect for the calendar year in which the
Limitation Year begins. 
 The compensation limitation referred to in (2) shall not apply to an individual medical benefit
account (as defined in Code Section 415(l); or a post-retirement medical benefits account for a key employee (as defined in Code Section 419A(d)(1)). 

  

					
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	 	29	  	ARTICLE III (88899) -2









 If a short Limitation Year is created because of an amendment changing the Limitation Year
to a different consecutive 12-month period, the Maximum Annual Addition will not exceed the Defined Contribution Dollar Limitation multiplied by the following fraction: 
 Number of months (including any fractional parts of a month)  
 in the
short Limitation Year 
 12 
 If the Plan is terminated as of a date other than the last day of the Limitation Year, the Plan is treated as if the Plan was amended to change the Limitation Year and create a short Limitation Year
ending on the date the Plan is terminated. 
 If a short Limitation Year is created, the limitation under Code
Section 401(a)(17) shall be prorated in the same manner as the Defined Contribution Dollar Limitation. 
 Predecessor
Employer means, with respect to a Participant, a former employer if the Employer maintains a plan that provides a benefit which the Participant accrued while performing services for the former employer. Predecessor Employer also means, with
respect to a Participant, a former entity that antedates the Employer if, under the facts and circumstances, the Employer constitutes a continuation of all or a portion of the trade or business of the former entity. 

Severance from Employment means an employee has ceased to be an employee of the Employer maintaining the plan. An employee does not
have a Severance from Employment if, in connection with a change of employment, the employee’s new employer maintains the plan with respect to the employee. 
  

	 	(b)	If the Participant does not participate in another defined contribution plan, as defined in section 1.415(c)-1(a)(2)(i) of the regulations (without regard to whether
the plan(s) have been terminated) maintained by the Employer, the amount of Annual Additions that may be credited to the Participant’s Account for any Limitation Year shall not exceed the lesser of the Maximum Annual Addition or any other
limitation contained in this Plan. If the Employer Contribution that would otherwise be contributed or allocated to the Participant’s Account would cause the Annual Additions for the Limitation Year to exceed the Maximum Annual Addition, the
amount contributed or allocated shall be reduced so that the Annual Additions for the Limitation Year will equal the Maximum Annual Addition. 

  

	 	(c)	If, in addition to this Plan, the Participant is covered under another defined contribution plan, as defined in section 1.415(c)-1(a)(2)(i) of the regulations, (without
regard to whether the plan(s) have been terminated) maintained by the Employer that provides an Annual Addition during any Limitation Year, the Annual Additions that may be credited to a Participant’s Account under this Plan for any such
Limitation Year will not exceed the Maximum Annual Addition, reduced by the Annual Additions credited to a Participant’s account under the other defined contribution plan(s) for the same Limitation Year. If the Annual Additions with respect to
the Participant under the other defined contribution plan(s) maintained by the Employer are less than the Maximum Annual Addition, and the Employer Contribution that would otherwise be contributed or allocated to the Participant’s Account under
this Plan would cause the Annual Additions for the Limitation Year to exceed this limitation, the amount contributed or allocated will be reduced so that the Annual Additions under all such plans and funds for the Limitation Year will equal the
Maximum Annual Addition. If the Annual Additions with respect to the Participant under the other defined contribution plan(s) in the aggregate are equal to or greater than the Maximum Annual Addition, no amount will be contributed or allocated to
the Participant’s Account under this Plan for the Limitation Year. 


  

					
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	 	30	  	ARTICLE III (88899) -2










	 	(d)	The limitation of this section shall be determined and applied taking into account the rules in subparagraph (e) below. 


 

	 	(e)	Other Rules  

  

	 	(1)	Aggregating Plans. For purposes of applying the limitations of this section for a Limitation Year, all defined contribution plans (as defined in section
1.415(c)-1(a)(2)(i) of the regulations and without regard to whether the plan(s) have been terminated) ever maintained by the Employer and all defined contribution plans of a Predecessor Employer (in the Limitation Year in which such Predecessor
Employer is created) under which a Participant receives Annual Additions are treated as one defined contribution plan. 

  

	 	(2)	Break-up of Affiliated Employers. The Annual Additions under a formerly affiliated plan (as defined in section 1.415(f)-1(b)(2)(ii) of the regulations) of the
Employer are taken into account for purposes of applying the limitations of this section for the Limitation Year in which the cessation of affiliation took place. 


 

	 	(3)	Previously Unaggregated Plans. The limitations of this section are not exceeded for the first Limitation Year in which two or more existing plans, which
previously were not required to be aggregated pursuant to section 1.415(f) of the regulations, are aggregated, provided that no Annual Additions are credited to a Participant after the date on which the plans are required to be aggregated if the
Annual Additions already credited to the Participant in the existing plans equal or exceed the Maximum Annual Addition. 

  

	 	(4)	Aggregation with Multiemployer Plan. If the Employer maintains a multiemployer plan, as defined in Code Section 414(f), and the multiemployer plan so
provides, only the Annual Additions under the multiemployer plan that are provided by the Employer shall be treated as Annual Additions provided under a plan maintained by the Employer for purposes of this section. 


SECTION 3.07—EXCESS AMOUNTS. 
  

	 	(a)	Definitions. For purposes of this section, the following terms are defined: 


ACP means, for a specified group of Participants (either Highly Compensated Employees or Nonhighly Compensated Employees) for a
Plan Year, the average (expressed as a percentage) of the Contribution Percentages of the Eligible Participants in the group. 

ADP means, for a specified group of Participants (either Highly Compensated Employees or Nonhighly Compensated Employees) for a
Plan Year, the average (expressed as a percentage) of the Deferral Percentages of the Eligible Participants in the group. 

Catch-up Contributions means Elective Deferral Contributions made to a plan that are in excess of an otherwise applicable plan
limit and that are made by participants who are age 50 or older by the end of the taxable year. An otherwise applicable plan limit is a limit in the plan that applies to Elective Deferral Contributions without regard to Catch-up Contributions, such
as the limits on the maximum annual additions under Code Section 415, the dollar limitation on Elective Deferral Contributions under Code Section 402(g) (not counting Catch-up Contributions), and the limit imposed by the nondiscrimination
test described in Code Section 401(k)(3). 

  

					
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	 	31	  	ARTICLE III (88899) -2









 Contribution Percentage means the ratio (expressed as a percentage) of the Eligible
Participant’s Contribution Percentage Amounts to the Eligible Participant’s Compensation (excluding Differential Wage Payments) for the Plan Year (whether or not the Eligible Participant was an Eligible Participant for the entire Plan
Year). For an Eligible Participant for whom such Contribution Percentage Amounts for the Plan Year are zero, the percentage is zero. 
 Contribution Percentage Amounts means the sum of the Participant Contributions (excluding Participant Contributions withheld from Differential Wage Payments) and Matching Contributions (excluding
Matching Contributions based on Elective Deferral Contributions and Participant Contributions withheld from Differential Wage Payments and Matching Contributions that are Qualified Matching Contributions taken into account for purposes of the ADP
Test) made under the plan on behalf of the Eligible Participant for the plan year. Matching Contributions cannot be taken into account for a plan year for a Nonhighly Compensated Employee to the extent they are disproportionate matching
contributions as defined in section 1.401(m)-2(a)(5)(ii) of the regulations. Such Contribution Percentage Amounts shall not include Matching Contributions that are forfeited either to correct Excess Aggregate Contributions or because the
contributions to which they relate are Excess Elective Deferrals, Excess Contributions, or Excess Aggregate Contributions. Under such rules as the Secretary of the Treasury shall prescribe, in determining the Contribution Percentage the Employer may
elect to include Qualified Nonelective Contributions under this Plan that were not used in computing the Deferral Percentage. Qualified Nonelective Contributions cannot be taken into account for a plan year for a Nonhighly Compensated Employee to
the extent they are disproportionate contributions as defined in section 1.401(m)-2(a)(6)(v) of the regulations. The Employer may also elect to use Elective Deferral Contributions in computing the Contribution Percentage so long as the ADP Test is
met before the Elective Deferral Contributions are used in the ACP Test and continues to be met following the exclusion of those Elective Deferral Contributions that are used to meet the ACP Test. 

Deferral Percentage means the ratio (expressed as a percentage) of Elective Deferral Contributions (other than Catch-up
Contributions and Elective Deferral Contributions withheld from Differential Wage Payments) under this Plan on behalf of the Eligible Participant for the Plan Year to the Eligible Participant’s Compensation (excluding Differential Wage
Payments) for the Plan Year (whether or not the Eligible Participant was an Eligible Participant for the entire Plan Year). The Elective Deferral Contributions used to determine the Deferral Percentage shall include Excess Elective Deferrals (other
than Excess Elective Deferrals of Nonhighly Compensated Employees that arise solely from Elective Deferral Contributions made under this Plan or any other plans of the Employer or a Controlled Group member), but shall exclude Elective Deferral
Contributions that are used in computing the Contribution Percentage (provided the ADP Test is satisfied both with and without exclusion of these Elective Deferral Contributions). Under such rules as the Secretary of the Treasury shall prescribe,
the Employer may elect to include Qualified Nonelective Contributions and Qualified Matching Contributions under this Plan in computing the Deferral Percentage. Qualified Matching Contributions cannot be taken into account for a Plan Year for a
Nonhighly Compensated Employee to the extent they are disproportionate matching contributions as defined in section 1.401(m)-2(a)(5)(ii) of the regulations. Qualified Nonelective Contributions cannot be taken into account for a Plan Year for a
Nonhighly Compensated Employee to the extent they are disproportionate contributions as defined in section 1.401(k)-2(a)(6)(iv) of the regulations. For an Eligible Participant for whom such contributions on his behalf for the Plan Year are zero, the
percentage is zero. 

  

					
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	 	32	  	ARTICLE III (88899) -2









 Elective Deferral Contributions means any employer contributions made to a plan at
the election of a participant in lieu of cash compensation. With respect to any taxable year, a participant’s Elective Deferral Contributions are the sum of all employer contributions made on behalf of such participant pursuant to an election
to defer under any qualified cash or deferred arrangement described in Code Section 401(k), any salary reduction simplified employee pension plan described in Code Section 408(k)(6), any SIMPLE IRA plan described in Code
Section 408(p), any plan described under Code Section 501(c)(18), and any employer contributions made on behalf of a participant for the purchase of an annuity contract under Code Section 403(b) pursuant to a salary reduction
agreement. Elective Deferral Contributions include Pre-tax Elective Deferral Contributions and Roth Elective Deferral Contributions. Elective Deferral Contributions shall not include any deferrals properly distributed as excess annual additions.

 Eligible Participant means, for purposes of determining the Deferral Percentage, any Employee who is otherwise entitled
to make Elective Deferral Contributions under the terms of the plan for the plan year. Eligible Participant means, for purposes of determining the Contribution Percentage, any Employee who is eligible (i) to make a Participant Contribution or
an Elective Deferral Contribution (if the Employer takes such contributions into account in the calculation of the Contribution Percentage), or (ii) to receive a Matching Contribution (including forfeitures) or a Qualified Matching
Contribution. If a Participant Contribution is required as a condition of participation in the plan, any Employee who would be a participant in the plan if such Employee made such a contribution shall be treated as an Eligible Participant on behalf
of whom no Participant Contributions are made. 
 Excess Aggregate Contributions means, with respect to any Plan Year, the
excess of: 
  

	 	(1)	The aggregate Contribution Percentage Amounts taken into account in computing the numerator of the Contribution Percentage actually made on behalf of Highly Compensated
Employees for such Plan Year, over 

  

	 	(2)	The maximum Contribution Percentage Amounts permitted by the ACP Test (determined by hypothetically reducing contributions made on behalf of Highly Compensated
Employees in order of their Contribution Percentages beginning with the highest of such percentages). 

 Such
determination shall be made after first determining Excess Elective Deferrals and then determining Excess Contributions. 

Excess Contributions means, with respect to any Plan Year, the excess of: 

 

	 	(1)	The aggregate amount of employer contributions actually taken into account in computing the Deferral Percentage of Highly Compensated Employees for such Plan Year, over


  

	 	(2)	The maximum amount of such contributions permitted by the ADP Test (determined by hypothetically reducing contributions made on behalf of Highly Compensated Employees
in the order of the Deferral Percentages, beginning with the highest of such percentages). 

 Such determination
shall be made after first determining Excess Elective Deferrals. 
 Excess Elective Deferrals means those Elective
Deferral Contributions of a Participant that either (i) are made during the Participant’s taxable year and exceed the dollar limitation under Code Section 402(g) or (ii) are made during a calendar year and exceed the dollar
limitation 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	33	  	ARTICLE III (88899) -2









 
under Code Section 402(g) for the Participant’s taxable year beginning in such calendar year, counting only Elective Deferral Contributions made under this Plan and any other plan,
contract, or arrangement maintained by the Employer. The dollar limitation shall be increased by the dollar limit on Catch-up Contributions under Code Section 414(v), if applicable. 

Excess Elective Deferrals shall be treated as Annual Additions, as defined in the CONTRIBUTION LIMITATION SECTION of this article, under
the Plan, unless such amounts are distributed no later than the first April 15 following the close of the Participant’s taxable year. 
 Matching Contributions means employer contributions made to this or any other defined contribution plan, or to a contract described in Code Section 403(b), on behalf of a participant on
account of a Participant Contribution made by such participant, or on account of a participant’s Elective Deferral Contributions, under a plan maintained by the Employer or a Controlled Group member. 

Participant Contributions means contributions (other than Roth Elective Deferral Contributions) made to the plan by or on behalf of
a participant that are included in the participant’s gross income in the year in which made and that are maintained under a separate account to which the earnings and losses are allocated. 

Pre-tax Elective Deferral Contributions means a participant’s Elective Deferral Contributions that are not includible in the
participant’s gross income at the time deferred. 
 Qualified Matching Contributions means Matching Contributions
that are nonforfeitable when made to the plan and that are distributable only in accordance with the distribution provisions applicable to Elective Deferral Contributions as provided in section 1.401(k)-1(d) of the regulations. 

Qualified Nonelective Contributions means any employer contributions (other than Matching Contributions) that an Employee may not
elect to have paid to him in cash instead of being contributed to the plan and that are nonforfeitable when made to the plan and that are distributable only in accordance with the distribution provisions applicable to Elective Deferral Contributions
as provided in section 1.401(k)-1(d) of the regulations. 
 Roth Elective Deferral Contributions means a
participant’s Elective Deferral Contributions that are not excludible from the participant’s gross income at the time deferred and have been irrevocably designated as Roth Elective Deferral Contributions by the participant in his elective
deferral agreement. Whether an Elective Deferral Contribution is not excludible from a participant’s gross income will be determined in accordance with section 1.401(k)-1(f)(2) of the regulations. In the case of a self-employed individual, an
Elective Deferral Contribution is not excludible from gross income only if the individual does not claim a deduction for such amount. 
  

	 	(b)	 Excess Elective Deferrals. A Participant may assign to this Plan any Excess Elective Deferrals made during a taxable year of the Participant by
notifying the Plan Administrator in writing on or before the first following March 1 of the amount of the Excess Elective Deferrals to be assigned to the Plan. A Participant is deemed to notify the Plan Administrator of any Excess Elective
Deferrals that arise by taking into account only those Elective Deferral Contributions made to this Plan and any other plan, contract, or arrangement of the Employer or a Controlled Group member. The Participant’s claim for Excess Elective
Deferrals shall be accompanied by the Participant’s written statement that if such amounts are not distributed, such Excess Elective Deferrals will exceed the limit imposed on the Participant by Code Section 402(g) (including, if




  

					
	 RESTATEMENT JUNE 1, 2012
	 	34	  	ARTICLE III (88899) -2










	 	
applicable, the dollar limitation on Catch-up Contributions under Code Section 414(v)) for the year in which the deferral occurred. The Excess Elective Deferrals assigned to this Plan cannot
exceed the Elective Deferral Contributions allocated under this Plan for such taxable year. 

 Notwithstanding any
other provisions of the Plan, Elective Deferral Contributions in an amount equal to the Excess Elective Deferrals assigned to this Plan, plus any income and minus any loss allocable thereto, shall be distributed no later than April 15 to any
Participant to whose Account Excess Elective Deferrals were assigned for the preceding year and who claims Excess Elective Deferrals for such taxable year or calendar year. 
 The Excess Elective Deferrals shall be adjusted for any income or loss. The income or loss allocable to such Excess Elective Deferrals shall be equal to the income or loss allocable to the
Participant’s Elective Deferral Contributions for the taxable year in which the excess occurred multiplied by a fraction. The numerator of the fraction is the Excess Elective Deferrals. The denominator of the fraction is the closing balance
without regard to any income or loss occurring during such taxable year (as of the end of such taxable year) of the Participant’s Account resulting from Elective Deferral Contributions. 

For purposes of determining income or loss on Excess Elective Deferrals, no adjustment shall be made for income or loss for the gap
period. 
 Any Matching Contributions that were based on the Elective Deferral Contributions distributed as Excess Elective
Deferrals, plus any income and minus any loss allocable thereto, shall be forfeited. 
  

	 	(c)	ADP Test. As of the end of each Plan Year after Excess Elective Deferrals have been determined, the Plan must satisfy the ADP Test. The ADP Test shall be
satisfied using the prior year testing method or the current year testing method, as elected by the Employer. 

  

	 	(1)	Prior Year Testing Method. The ADP for a Plan Year for Eligible Participants who are Highly Compensated Employees for each Plan Year and the prior year’s
ADP for Eligible Participants who were Nonhighly Compensated Employees for the prior Plan Year must satisfy one of the following tests: 

  

	 	(i)	The ADP for a Plan Year for Eligible Participants who are Highly Compensated Employees for the Plan Year shall not exceed the prior year’s ADP for Eligible
Participants who were Nonhighly Compensated Employees for the prior Plan Year multiplied by 1.25; or 

  

	 	(ii)	The ADP for a Plan Year for Eligible Participants who are Highly Compensated Employees for the Plan Year: 


 

	 	A.	shall not exceed the prior year’s ADP for Eligible Participants who were Nonhighly Compensated Employees for the prior Plan Year multiplied by 2, and


  

	 	B.	the difference between such ADPs is not more than 2. 

 If this is not a successor plan, for the first Plan Year the Plan permits any Participant to make Elective Deferral Contributions, for purposes of the foregoing tests, the prior year’s Nonhighly
Compensated Employees’ ADP shall be 3 percent or the Plan Year’s ADP for these Eligible Participants, as elected by the Employer. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	35	  	ARTICLE III (88899) -2










	 	(2)	Current Year Testing Method. The ADP for a Plan Year for Eligible Participants who are Highly Compensated Employees for each Plan Year and the ADP for Eligible
Participants who are Nonhighly Compensated Employees for the Plan Year must satisfy one of the following tests: 

  

	 	(i)	The ADP for a Plan Year for Eligible Participants who are Highly Compensated Employees for the Plan Year shall not exceed the ADP for Eligible Participants who are
Nonhighly Compensated Employees for the Plan Year multiplied by 1.25; or 

  

	 	(ii)	The ADP for a Plan Year for Eligible Participants who are Highly Compensated Employees for the Plan Year: 


 

	 	A.	shall not exceed the ADP for Eligible Participants who are Nonhighly Compensated Employees for the Plan Year multiplied by 2, and 


 

	 	B.	the difference between such ADPs is not more than 2. 

 If the Employer has elected to use the current year testing method, that election cannot be changed unless (i) the Plan has been using the current year testing method for the preceding five Plan
Years, or if less, the number of Plan Years the Plan has been in existence; or (ii) if as a result of a merger or acquisition described in Code Section 410(b)(6)(C)(i), the Employer maintains both a plan using the prior year testing method
and a plan using the current year testing method and the change is made within the transition period described in Code Section 410(b)(6)(C)(ii). 
 A Participant is a Highly Compensated Employee for a particular Plan Year if he meets the definition of a Highly Compensated Employee in effect for that Plan Year. Similarly, a Participant is a Nonhighly
Compensated Employee for a particular Plan Year if he does not meet the definition of a Highly Compensated Employee in effect for that Plan Year. 
 The Deferral Percentage for any Eligible Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferral Contributions (and Qualified Nonelective
Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferral Contributions for purposes of the ADP Test) allocated to his account under two or more arrangements described in Code Section 401(k) that are maintained
by the Employer or a Controlled Group member shall be determined as if such Elective Deferral Contributions (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single
arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements of the Employer or of a Controlled Group member that have different plan years, all Elective Deferral Contributions made during the Plan Year
shall be aggregated. The foregoing notwithstanding, certain plans shall be treated as separate if mandatorily disaggregated under the regulations of Code Section 401(k). 
 In the event this Plan satisfies the requirements of Code Section 401(k), 401(a)(4), or 410(b) only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements
of such Code sections only if aggregated with this Plan, then this section shall be applied by determining the Deferral Percentage of Employees as if all such plans were a single plan. If more than 10 percent of the Employer’s Nonhighly
Compensated Employees are involved in a 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	36	  	ARTICLE III (88899) -2









 
plan coverage change as defined in section 1.401(k)-2(c)(4) of the regulations, then any adjustments to the Nonhighly Compensated Employee ADP for the prior year shall be made in accordance with
such regulations if the Employer has elected to use the prior year testing method. Plans may be aggregated in order to satisfy Code Section 401(k) only if they have the same plan year and use the same testing method for the ADP Test.

 For purposes of the ADP Test, Elective Deferral Contributions, Qualified Nonelective Contributions, and Qualified Matching
Contributions must be made before the end of the 12-month period immediately following the Plan Year to which the contributions relate. 
 If the Plan Administrator should determine during the Plan Year that the ADP Test is not being met, the Plan Administrator may limit the amount of future Elective Deferral Contributions of the Highly
Compensated Employees. 
 Notwithstanding any other provisions of this Plan, Excess Contributions, plus any income and minus any
loss allocable thereto, shall be distributed no later than 12 months after the last day of a Plan Year to Participants to whose Accounts such Excess Contributions were allocated for such Plan Year, except to the extent such Excess Contributions are
classified as Catch-up Contributions. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP Test for the year in which the excess arose,
beginning with the Highly Compensated Employee with the largest amount of such employer contributions and continuing in descending order until all of the Excess Contributions have been allocated. For Plan Years beginning on or after January 1,
2006, if a Highly Compensated Employee participates in two or more cash or deferred arrangements of the Employer or of a Controlled Group member, the amount distributed shall not exceed the amount of the employer contributions taken into account in
calculating the ADP test and made to this Plan for the year in which the excess arose. If Catch-up Contributions are allowed for the Plan Year being tested, to the extent a Highly Compensated Employee has not reached his Catch-up Contribution limit
under the Plan for such year, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts (other than Catch-up Contributions) are distributed
more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, a 10 percent excise tax shall be imposed on the employer maintaining the plan with respect to such amounts. 

Excess Contributions shall be treated as Annual Additions, as defined in the CONTRIBUTION LIMITATION SECTION of this article, even if
distributed. 
 The Excess Contributions shall be adjusted for any income or loss. The income or loss allocable to such Excess
Contributions allocated to each Participant shall be equal to the income or loss allocable to the Participant’s Elective Deferral Contributions (and, if applicable, Qualified Nonelective Contributions or Qualified Matching Contributions, or
both) for the Plan Year in which the excess occurred multiplied by a fraction. The numerator of the fraction is the Excess Contributions. The denominator of the fraction is the closing balance without regard to any income or loss occurring during
such Plan Year (as of the end of such Plan Year) of the Participant’s Account resulting from Elective Deferral Contributions (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if such contributions are
included in the ADP Test). 
 For purposes of determining income or loss on Excess Contributions, no adjustment shall be made for
income or loss for the gap period. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	37	  	ARTICLE III (88899) -2









 Excess Contributions allocated to a Participant shall be distributed from the
Participant’s Account resulting from Elective Deferral Contributions. If such Excess Contributions exceed the amount of Excess Contributions in the Participant’s Account resulting from Elective Deferral Contributions, the balance shall be
distributed from the Participant’s Account resulting from Qualified Matching Contributions (if applicable) and Qualified Nonelective Contributions, respectively. 
 Any Matching Contributions that were based on the Elective Deferral Contributions distributed as Excess Contributions, plus any income and minus any loss allocable thereto, shall be forfeited. 

 

	 	(d)	ACP Test. As of the end of each Plan Year, the Plan must satisfy the ACP Test. The ACP Test shall be satisfied using the prior year testing method or the current
year testing method, as elected by the Employer. 

  

	 	(1)	Prior Year Testing Method. The ACP for a Plan Year for Eligible Participants who are Highly Compensated Employees for each Plan Year and the prior year’s
ACP for Eligible Participants who were Nonhighly Compensated Employees for the prior Plan Year must satisfy one of the following tests: 

  

	 	(i)	The ACP for a Plan Year for Eligible Participants who are Highly Compensated Employees for the Plan Year shall not exceed the prior year’s ACP for Eligible
Participants who were Nonhighly Compensated Employees for the prior Plan Year multiplied by 1.25; or 

  

	 	(ii)	The ACP for a Plan Year for Eligible Participants who are Highly Compensated Employees for the Plan Year: 


 

	 	A.	shall not exceed the prior year’s ACP for Eligible Participants who were Nonhighly Compensated Employees for the prior Plan Year multiplied by 2, and


  

	 	B.	the difference between such ACPs is not more than 2. 

 If this is not a successor plan, for the first Plan Year the Plan permits any Participant to make Participant Contributions, provides for Matching Contributions, or both, for purposes of the foregoing
tests, the prior year’s Nonhighly Compensated Employees’ ACP shall be 3 percent or the Plan Year’s ACP for these Eligible Participants, as elected by the Employer. 

 

	 	(2)	Current Year Testing Method. The ACP for a Plan Year for Eligible Participants who are Highly Compensated Employees for each Plan Year and the ACP for Eligible
Participants who are Nonhighly Compensated Employees for the Plan Year must satisfy one of the following tests: 

  

	 	(i)	The ACP for a Plan Year for Eligible Participants who are Highly Compensated Employees for the Plan Year shall not exceed the ACP for Eligible Participants who are
Nonhighly Compensated Employees for the Plan Year multiplied by 1.25; or 


  

					
	 RESTATEMENT JUNE 1, 2012
	 	38	  	ARTICLE III (88899) -2










	 	(ii)	The ACP for a Plan Year for Eligible Participants who are Highly Compensated Employees for the Plan Year: 


 

	 	A.	shall not exceed the ACP for Eligible Participants who are Nonhighly Compensated Employees for the Plan Year multiplied by 2, and 


 

	 	B.	the difference between such ACPs is not more than 2. 

 If the Employer has elected to use the current year testing method, that election cannot be changed unless (i) the Plan has been using the current year testing method for the preceding five Plan
Years, or if less, the number of Plan Years the Plan has been in existence; or (ii) if as a result of a merger or acquisition described in Code Section 410(b)(6)(C)(i), the Employer maintains both a plan using the prior year testing method
and a plan using the current year testing method and the change is made within the transition period described in Code Section 410(b)(6)(C)(ii). 
 A Participant is a Highly Compensated Employee for a particular Plan Year if he meets the definition of a Highly Compensated Employee in effect for that Plan Year. Similarly, a Participant is a Nonhighly
Compensated Employee for a particular Plan Year if he does not meet the definition of a Highly Compensated Employee in effect for that Plan Year. 
 The Contribution Percentage for any Eligible Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Contribution Percentage Amounts allocated to his account under
two or more plans described in Code Section 401(a) or arrangements described in Code Section 401(k) that are maintained by the Employer or a Controlled Group member shall be determined as if the total of such Contribution Percentage
Amounts was made under each plan and arrangement. If a Highly Compensated Employee participates in two or more such plans or arrangements that have different plan years, all Contribution Percentage Amounts made during the Plan Year shall be
aggregated. The foregoing notwithstanding, certain plans shall be treated as separate if mandatorily disaggregated under the regulations of Code Section 401(m). 
 In the event this Plan satisfies the requirements of Code Section 401(m), 401(a)(4), or 410(b) only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements
of such Code sections only if aggregated with this Plan, then this section shall be applied by determining the Contribution Percentage of Employees as if all such plans were a single plan. If more than 10 percent of the Employer’s Nonhighly
Compensated Employees are involved in a plan coverage change as defined in section 1.401(m)-2(c)(4) of the regulations, then any adjustments to the Nonhighly Compensated Employee ACP for the prior year shall be made in accordance with such
regulations if the Employer has elected to use the prior year testing method. Plans may be aggregated in order to satisfy Code Section 401(m) only if they have the same plan year and use the same testing method for the ACP Test. 

For purposes of the ACP Test, Participant Contributions are considered to have been made in the Plan Year in which contributed to the
Plan. Matching Contributions and Qualified Nonelective Contributions will be considered to have been made for a Plan Year if made no later than the end of the 12-month period beginning on the day after the close of the Plan Year. 

Notwithstanding any other provisions of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto,
shall be forfeited, if not vested, or distributed, if vested, no later than 12 months after the last day of a Plan Year to Participants to whose Accounts such Excess Aggregate Contributions were allocated for such Plan Year. Excess


  

					
	 RESTATEMENT JUNE 1, 2012
	 	39	  	ARTICLE III (88899) -2









 
Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the
excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage Amounts and continuing in descending order until all of the Excess Aggregate Contributions have been allocated. If a Highly
Compensated Employee participates in two or more plans or arrangements of the Employer or of a Controlled Group member that include Contribution Percentage Amounts, the amount distributed shall not exceed the Contribution Percentage Amounts taken
into account in calculating the ACP Test and made to this Plan for the year in which the excess arose. If such Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts
arose, a 10 percent excise tax shall be imposed on the employer maintaining the plan with respect to such amounts. 
 Excess
Aggregate Contributions shall be treated as Annual Additions, as defined in the CONTRIBUTION LIMITATION SECTION of this article, even if distributed. 
 The Excess Aggregate Contributions shall be adjusted for any income or loss. The income or loss allocable to such Excess Aggregate Contributions allocated to each Participant shall be equal to the income
or loss allocable to the Participant’s Contribution Percentage Amounts for the Plan Year in which the excess occurred multiplied by a fraction. The numerator of the fraction is the Excess Aggregate Contributions. The denominator of the fraction
is the closing balance without regard to any income or loss occurring during such Plan Year (as of the end of such Plan Year) of the Participant’s Account resulting from Contribution Percentage Amounts. 

For purposes of determining income or loss on Excess Aggregate Contributions, no adjustment shall be made for income or loss for the gap
period. 
 Excess Aggregate Contributions allocated to a Participant shall be distributed from the Participant’s Account
resulting from Participant Contributions that are not required as a condition of employment or participation or for obtaining additional benefits from Employer Contributions. If such Excess Aggregate Contributions exceed the balance in the
Participant’s Account resulting from such Participant Contributions, the balance shall be forfeited, if not vested, or distributed, if vested, on a pro rata basis from the Participant’s Account resulting from Contribution Percentage
Amounts. 
  

	 	(e)	Employer Elections. The Employer has made an election to use the prior year testing method. 


  

					
	 RESTATEMENT JUNE 1, 2012
	 	40	  	ARTICLE III (88899) -2









 ARTICLE IV 
 INVESTMENT OF CONTRIBUTIONS 
 SECTION 4.01—INVESTMENT AND TIMING OF CONTRIBUTIONS.

 The handling of Contributions and Plan assets is governed by the provisions of the Trust Agreement and any other relevant
document, such as an Annuity Contract (for the purposes of this paragraph alone, the Trust Agreement and such other documents will each be referred to as a “document” or collectively as the “documents”), duly entered into by or
with regard to the Plan that govern such matters. To the extent permitted by the documents, the parties named below shall direct the Contributions for investment in any of the investment options or investment vehicles available to the Plan under or
through the documents, and may request the transfer of amounts resulting from those Contributions between such investment options and investment vehicles. A Participant may not direct the investment of all or any portion of his Account in
collectibles. Collectibles mean any work of art, rug or antique, metal or gem, stamp or coin, alcoholic beverage, or other tangible personal property specified by the Secretary of the Treasury. However, for tax years beginning after
December 31, 1997, certain coins and bullion as provided in Code Section 408(m)(3) shall not be considered collectibles. To the extent that a Participant who has the ability to provide investment direction fails to give timely investment
direction, the amount for which no investment direction is in place shall be invested in such investment options and investment vehicles as provided in the service and expense agreement or such other documents duly entered into by or with regard to
the Plan that govern such matters. If the Primary Employer has investment direction, the Contributions shall be invested ratably in the investment options and investment vehicles available to the Plan under or through the documents. The Primary
Employer shall have investment direction for amounts that have not been allocated to Participants. To the extent an investment is no longer available, the Primary Employer may require that amounts currently held in such investment be reinvested in
other investments. 
 At least annually, the Named Fiduciary shall review all pertinent Employee information and Plan data in
order to establish the funding policy of the Plan and to determine appropriate methods of carrying out the Plan’s objectives. The Named Fiduciary shall inform the Trustee and any Investment Manager of the Plan’s short-term and long-term
financial needs so the investment policy can be coordinated with the Plan’s financial requirements. 
  

	 	(a)	Elective Deferral Contributions: The Participant shall direct the investment of Elective Deferral Contributions and transfer of amounts resulting from those
Contributions. 

  

	 	(b)	Employer Contributions other than Elective Deferral Contributions: The Participant shall direct the investment of such Employer Contributions and transfer of amounts
resulting from those Contributions. 

  

	 	(c)	Participant Contributions: The Participant shall direct the investment of Participant Contributions and transfer of amounts resulting from those Contributions.


  

	 	(d)	Rollover Contributions: The Participant shall direct the investment of Rollover Contributions and transfer of amounts resulting from those Contributions.


 However, the Named Fiduciary may delegate to the Investment Manager investment direction for Contributions and
amounts that are not subject to Participant direction. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	41	  	ARTICLE IV (88899) -2









 All Contributions are forwarded by the Employer to (i) the Trustee to be deposited in
the Trust Fund or otherwise invested by the Trustee in accordance with the relevant documents; or (ii) the Insurer to be deposited under the Annuity Contract, as applicable. 
 SECTION 4.02—QUALIFYING EMPLOYER SECURITIES. 
  

	 	(a)	Investment in Qualifying Employer Securities. All or some portion of the Participant’s Account resulting from the following Contributions may be invested in
Qualifying Employer Securities: 

 Elective Deferral Contributions 

Matching Contributions 
 Qualified Nonelective Contributions 
 Rollover Contributions 

Once an investment in the Qualifying Employer Securities Fund is made available to Participants, it shall continue to be available unless
the Plan is amended to disallow such available investment. In the absence of an election to invest in Qualifying Employer Securities, Participants shall be deemed to have elected to have their Accounts invested wholly in other investment options of
the Investment Fund. Once an election is made, it shall be considered to continue until a new election is made. 
 For purposes
of determining the annual valuation of the Plan, and for reporting to Participants and regulatory authorities, the assets of the Plan shall be valued at least annually on the Valuation Date which corresponds to the last day of the Plan Year. The
fair market value of Qualifying Employer Securities shall be determined on such Valuation Date. The prices of Qualifying Employer Securities as of the date of the transaction shall apply for purposes of valuing distributions and other transactions
of the Plan to the extent such value is representative of the fair market value of such securities in the opinion of the Plan Administrator. The value of a Participant’s Account held in the Qualifying Employer Securities Fund may be expressed
in units. 
 If the Qualifying Employer Securities are not publicly traded, or if an extremely thin market exists for such
securities so that reasonable valuation may not be obtained from the market place, then such securities must be valued at least annually by an independent appraiser who is not associated with the Employer, the Plan Administrator, the Trustee, or any
person related to any fiduciary under the Plan. The independent appraiser may be associated with a person who is merely a contract administrator with respect to the Plan, but who exercises no discretionary authority and is not a plan fiduciary.

 If there is a public market for Qualifying Employer Securities of the type held by the Plan, then the Plan Administrator may
use as the value of the securities the price at which such securities trade in such market. If the Qualifying Employer Securities do not trade on the relevant date, or if the market is very thin on such date, then the Plan Administrator may use for
the valuation the next preceding trading day on which the trading prices are representative of the fair market value of such securities in the opinion of the Plan Administrator. 

Cash dividends payable on the Qualifying Employer Securities shall be reinvested in additional shares of such securities. In the event of
any cash or stock dividend or any stock split, such dividend or split shall be credited to the Accounts based on the number of shares of Qualifying Employer Securities credited to each Account as of the payable date of such dividend or split.


  

					
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 All purchases of Qualifying Employer Securities shall be made at a price, or prices, which,
in the judgment of the Plan Administrator, do not exceed the fair market value of such securities. 
 In the event that the
Trustee acquires Qualifying Employer Securities by purchase from a “disqualified person” as defined in Code Section 4975(e)(2) or from a “party-in-interest” as defined in ERISA Section 3(14), the terms of such purchase
shall contain the provision that in the event there is a final determination by the Internal Revenue Service, the Department of Labor, or court of competent jurisdiction that the fair market value of such securities as of the date of purchase was
less than the purchase price paid by the Trustee, then the seller shall pay or transfer, as the case may be, to the Trustee an amount of cash or shares of Qualifying Employer Securities equal in value to the difference between the purchase price and
such fair market value for all such shares. In the event that cash or shares of Qualifying Employer Securities are paid or transferred to the Trustee under this provision, such securities shall be valued at their fair market value as of the date of
such purchase, and interest at a reasonable rate from the date of purchase to the date of payment or transfer shall be paid by the seller on the amount of cash paid. 
 The Plan Administrator may direct the Trustee to sell, resell, or otherwise dispose of Qualifying Employer Securities to any person, including the Employer, provided that any such sales to any
disqualified person or party-in-interest, including the Employer, will be made at not less than the fair market value and no commission will be charged. Any such sale shall be made in conformance with ERISA Section 408(e). 

The Employer is responsible for compliance with any applicable Federal or state securities law with respect to all aspects of the Plan. If
the Qualifying Employer Securities or interest in this Plan are required to be registered in order to permit investment in the Qualifying Employer Securities Fund as provided in this section, then such investment will not be effective until the
later of the effective date of the Plan or the date such registration or qualification is effective. The Employer, at its own expense, will take or cause to be taken any and all such actions as may be necessary or appropriate to effect such
registration or qualification. Further, if the Trustee is directed to dispose of any Qualifying Employer Securities held under the Plan under circumstances which require registration or qualification of the securities under applicable Federal or
state securities laws, then the Employer will, at its own expense, take or cause to be taken any and all such action as may be necessary or appropriate to effect such registration or qualification. The Employer is responsible for all compliance
requirements under Section 16 of the Securities Act. 
  

	 	(b)	Diversification Requirements. The diversification requirements below apply for Plan Years beginning on or after January 1, 2007. 


An applicable individual (as defined in section 1.401(a)(35)-1(b) of the regulations) is permitted to elect to direct any publicly traded
qualifying employer securities (as defined in Code Section 401(a)(35)(G)(v)) held in his Account under the Plan to be reinvested in other investment options offered under the Plan with respect to the portion of his Account that is subject to
Code Section 401(a)(35)(B) or (C). The plan sponsor may permit diversification of amounts invested in qualifying employer securities earlier than required as long as the earlier time period is applied consistently to all applicable individuals.

 The Plan shall offer at least three investment options, other than Qualifying Employer Securities, to which the applicable
individual may direct all or any portion of his Account invested in Qualifying Employer Securities, and each investment option must be diversified and have 

  

					
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materially different risk and return characteristics that satisfy the requirements of section 2550.404c-1(b)(3) of the Department of Labor regulations. The Plan may limit the time for divestment
and reinvestment to periodic, reasonable opportunities occurring no less frequently than quarterly. The Plan may not impose any restrictions or conditions with respect to the investment of Qualifying Employer Securities that are not imposed on the
investment options offered under the Plan, except as provided in section 1.401(a)(35)-1(e) of the regulations. 
 A notice must
be provided to each applicable individual that describes the divestiture rights and the importance of diversifying the investment of retirement plan assets. The Plan Administrator shall provide the notice to all applicable individuals no later than
30 days before the date on which the applicable individuals are eligible to exercise their right to diversify. 
  

	 	(c)	Voting and Tender of Qualifying Employer Securities. The Employer (or the Named Fiduciary or the Investment Manager as designated by the Employer) will have the
voting rights for Qualifying Employer Securities. Before each meeting of shareholders, the Employer shall cause to be sent to each person with power to control such voting rights a copy of any notice and any other information provided to
shareholders and, if applicable, a form for instructing the Trustee how to vote at such meeting (or any adjournment thereof) the number of full and fractional shares subject to such person’s voting control. The Trustee may establish a deadline
in advance of the meeting by which such forms must be received in order to be effective. 

 Tender rights or
exchange offers for Qualifying Employer Securities will be determined by the Employer (or the Named Fiduciary or the Investment Manager as designated by the Employer). As soon as practicable after the commencement of a tender or exchange offer for
Qualifying Employer Securities, the Employer shall cause each person with power to control the response to such tender or exchange offer to be advised in writing the terms of the offer and, if applicable, to be provided with a form for instructing
the Trustee, or for revoking such instruction, to tender or exchange shares of Qualifying Employer Securities, to the extent permitted under the terms of such offer. In advising such persons of the terms of the offer, the Employer may include
statements from the board of directors setting forth its position with respect to the offer. 

  

					
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 ARTICLE V 
 BENEFITS 
 SECTION 5.01—RETIREMENT BENEFITS. 

On a Participant’s Retirement Date, his Vested Account shall be distributed to him according to the distribution of benefits
provisions of Article VI and the provisions of the SMALL AMOUNTS SECTION of Article X. 
 SECTION 5.02—DEATH BENEFITS. 

If a Participant dies before his Annuity Starting Date, his Vested Account shall be distributed according to the distribution of benefits
provisions of Article VI and the provisions of the SMALL AMOUNTS SECTION of Article X. 
 SECTION 5.03—VESTED BENEFITS. 

If an Inactive Participant’s Vested Account is not payable under the SMALL AMOUNTS SECTION of Article X, he may elect, but is not
required, to receive a distribution of any part of his Vested Account after he has a Severance from Employment. A distribution under this paragraph shall be a retirement benefit and shall be distributed to the Participant according to the
distribution of benefits provisions of Article VI. 
 A Participant may not elect to receive a distribution under the provisions
of this section after he again becomes an Employee until he subsequently has a Severance from Employment and meets the requirements of this section. 
 A Participant who has been performing Qualified Military Service for a period of more than 30 days is deemed to have had a Severance from Employment for purposes of requesting a distribution of his Vested
Account resulting from Elective Deferral Contributions. The Plan will suspend Elective Deferral Contributions for six months after receipt of the distribution. 
 If an Inactive Participant does not receive an earlier distribution, upon his Retirement Date or death, his Vested Account shall be distributed according to the provisions of the RETIREMENT BENEFITS
SECTION or the DEATH BENEFITS SECTION of this article. 
 The Nonvested Account of an Inactive Participant who has had a
Severance from Employment shall remain a part of his Account until it becomes a Forfeiture. However, if he again becomes an Employee so that his Vesting Percentage can increase, the Nonvested Account may become a part of his Vested Account.

 SECTION 5.04—WHEN BENEFITS START. 
  

	 	(a)	Unless otherwise elected, benefits shall begin before the 60th day following the close of the Plan Year in which the latest date below occurs: 


 

	 	(1)	The date the Participant attains age 65 (or Normal Retirement Age, if earlier). 


 

	 	(2)	The 10th anniversary of the Participant’s Entry Date. 

  

	 	(3)	The date the Participant terminates service with the Employer. 


  

					
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 Notwithstanding the foregoing, the failure of a Participant to consent to a distribution
while a benefit is immediately distributable, within the meaning of the ELECTION PROCEDURES SECTION of Article VI, shall be deemed to be an election to defer the start of benefits sufficient to satisfy this section. 

The Participant may elect to have benefits begin after the latest date for beginning benefits described above, subject to the following
provisions of this section. The Participant shall make the election in writing. Such election must be made before his Normal Retirement Date or the date he has a Severance from Employment, if later. The Participant shall not elect a date for
beginning benefits or a form of distribution that would result in a benefit payable when he dies which would be more than incidental within the meaning of governmental regulations. 

Benefits shall begin on an earlier date if otherwise provided in the Plan. For example, the Participant’s Retirement Date or Required
Beginning Date, as defined in the DEFINITIONS SECTION of Article VII. 
  

	 	(b)	The Participant’s Vested Account resulting from the following Contributions: 

 Elective Deferral Contributions 
 Qualified Nonelective Contributions 

may not be distributed earlier than Severance from Employment, death, or disability. Such amount may also be distributed upon: 

 

	 	(1)	Termination of the Plan, as permitted in Article VIII. 

  

	 	(2)	The attainment of age 59 1/2 as permitted in the definition of Normal Retirement Date in the DEFINITIONS SECTION of Article I. 


Elective Deferral Contributions may be distributed if the Participant is deemed to have a Severance from Employment as described in Code
Section 414(u)(12)(B)(i). 
 All distributions that may be made pursuant to one or more of the foregoing distributable
events will be a retirement benefit and shall be distributed to the Participant according to the distribution of benefits provisions of Article VI. In addition, distributions that are triggered by the termination of the Plan must be made in a lump
sum. A lump sum shall include a distribution of an annuity contract. 
 SECTION 5.05—WITHDRAWAL BENEFITS. 

A Participant may withdraw any part of his Vested Account resulting from Voluntary Contributions. A Participant may make only two such
withdrawals in any 12-month period. 
 A request for withdrawal shall be made in such manner and in accordance with such rules
as the Employer will prescribe for this purpose (including by means of voice response or other electronic means under circumstances the Employer permits). Withdrawals shall be a retirement benefit and shall be distributed to the Participant
according to the distribution of benefits provisions of Article VI. A forfeiture shall not occur solely as a result of a withdrawal. 

  

					
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 SECTION 5.06—LOANS TO PARTICIPANTS. 

Loans shall be made available to all Participants on a reasonably equivalent basis. For purposes of this section, and unless otherwise
specified, Participant means any Participant or Beneficiary who is a party-in-interest as defined in ERISA. Loans shall not be made to Highly Compensated Employees in an amount greater than the amount made available to other Participants.

 A loan to a Participant shall be a Participant-directed investment of his Account. The loan is a Trust Fund investment but no
Account other than the borrowing Participant’s Account shall share in the interest paid on the loan or bear any expense or loss incurred because of the loan. 
 The number of outstanding loans shall be limited to one. No more than two loans shall be approved for any Participant in any 12-month period. The minimum amount of any loan shall be $1,000. 

Loans must be adequately secured and bear a reasonable rate of interest. 

The amount of the loan shall not exceed the maximum amount that may be treated as a loan under Code Section 72(p) (rather than a
distribution) to the Participant and shall be equal to the lesser of (a) or (b) below: 
  

	 	(a)	$50,000, reduced by the highest outstanding loan balance of loans during the one-year period ending on the day before the new loan is made. 


 

	 	(b)	The greater of (1) or (2), reduced by (3) below: 

  

	 	(1)	One-half of the Participant’s Vested Account (without regard to any accumulated deductible employee contributions, as defined in Code Section 72(o)(5)(B)).


  

	 	(2)	$10,000. 

  

	 	(3)	Any outstanding loan balance on the date the new loan is made. 

 For purposes of this maximum, all qualified employer plans, as defined in Code Section 72(p)(4), of the Employer and any Controlled Group member shall be treated as one plan. 

The foregoing notwithstanding, the amount of such loan shall not exceed 50 percent of the amount of the Participant’s Vested
Account. For purposes of this maximum, a Participant’s Vested Account does not include any accumulated deductible employee contributions, as defined in Code Section 72(o)(5)(B). No collateral other than a portion of the Participant’s
Vested Account (as limited above) shall be accepted. 
 The Participant’s outstanding loan balance shall include any deemed
distribution, along with accrued interest, that has not been repaid or offset. 
 Each loan shall bear a reasonable fixed rate
of interest to be determined by the Loan Administrator. In determining the interest rate, the Loan Administrator shall take into consideration fixed interest rates currently being charged by commercial lenders for loans of comparable risk on similar
terms and for similar durations, so that the interest will provide for a return commensurate with rates currently charged by commercial lenders for loans made under similar circumstances. The Loan Administrator shall not discriminate among
Participants in the matter of interest rates; but loans granted at different times may bear different interest rates in accordance with the current appropriate standards. 

  

					
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 The loan shall by its terms require that repayment (principal and interest) be amortized in
level payments, not less frequently than quarterly, over a period not extending beyond five years from the date of the loan. 

The Participant shall make an application for a loan in such manner and in accordance with such rules as the Employer shall prescribe for
this purpose (including by means of voice response or other electronic means under circumstances the Employer permits). The application must specify the amount and duration requested. 

Information contained in the application for the loan concerning the income, liabilities, and assets of the Participant will be evaluated
to determine whether there is a reasonable expectation that the Participant will be able to satisfy payments on the loan as due. 
 Each loan shall be fully documented in the form of a promissory note signed by the Participant for the face amount of the loan, together with interest determined as specified above. 

There will be an assignment of collateral to the Plan executed at the time the loan is made. 

In those cases where repayment through payroll deduction is available, installments are so payable, and a payroll deduction agreement
shall be executed by the Participant at the time the loan is made. If the Participant has previously been treated as having received a deemed distribution and the subsequent loan is being made before the deemed distribution, along with accrued
interest, has been repaid (or offset), a payroll deduction agreement shall be required. If a payroll deduction agreement is required because of a previous deemed distribution and the Participant later revokes such agreement, the outstanding loan
balance at the time of the revocation shall be treated as a deemed distribution. 
 Where payroll deduction is not available,
payments in cash are to be timely made. Any payment that is not by payroll deduction shall be made payable to the Employer or the Trustee, as specified in the promissory note, and delivered to the Loan Administrator, including prepayments, service
fees and penalties, if any, and other amounts due under the note. 
 The promissory note may provide for reasonable late payment
penalties and service fees. Any penalties or service fees shall be applied to all Participants in a nondiscriminatory manner. If the promissory note so provides, such amounts may be assessed and collected from the Account of the Participant as part
of the loan balance. 
 Each loan may be paid prior to maturity, in part or in full, without penalty or service fee, except as
may be set out in the promissory note. 
 The Plan shall suspend loan payments for a period not exceeding one year during which
an approved unpaid leave of absence occurs other than a military leave of absence. The Loan Administrator shall provide the Participant a written explanation of the effect of the suspension of payments upon his loan. 

If a Participant separates from service (or takes a leave of absence) from the Employer because of service in the military and does not
receive a distribution of his Vested Account, the Plan shall suspend loan payments until the Participant’s completion of military service or until the Participant’s fifth anniversary of commencement of military service, if earlier, as
permitted under Code Section 414(u). The Loan Administrator shall provide the Participant a written explanation of the effect of his military service upon his loan. 
 If any payment of principal and interest, or any portion thereof, remains unpaid for more than 90 days after due, the loan shall be in default. For purposes of Code Section 72(p), the Participant
shall then be treated as having received a deemed distribution regardless of whether or not a distributable event has occurred. 

  

					
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 Upon default, the Plan has the right to pursue any remedy available by law to satisfy the
amount due, along with accrued interest, including the right to enforce its claim against the security pledged and execute upon the collateral as allowed by law. The entire principal balance whether or not otherwise then due, along with accrued
interest, shall become immediately due and payable without demand or notice, and subject to collection or satisfaction by any lawful means, including specifically, but not limited to, the right to enforce the claim against the security pledged and
to execute upon the collateral as allowed by law. 
 In the event of default, foreclosure on the note and attachment of security
or use of amounts pledged to satisfy the amount then due shall not occur until a distributable event occurs in accordance with the Plan, and shall not occur to an extent greater than the amount then available upon any distributable event which has
occurred under the Plan. 
 All reasonable costs and expenses, including but not limited to attorney’s fees, incurred by
the Plan in connection with any default or in any proceeding to enforce any provision of a promissory note or instrument by which a promissory note for a Participant loan is secured, shall be assessed and collected from the Account of the
Participant as part of the loan balance. 
 If payroll deduction is being utilized, in the event that a Participant’s
available payroll deduction amounts in any given month are insufficient to satisfy the total amount due, there will be an increase in the amount taken subsequently, sufficient to make up the amount that is then due. If any amount remains past due
more than 90 days, the entire principal amount, whether or not otherwise then due, along with interest then accrued, shall become due and payable, as above. 
 If no distributable event has occurred under the Plan at the time that the Participant’s Vested Account would otherwise be used under this provision to pay any amount due under the outstanding loan,
this will not occur until the time, or in excess of the extent to which, a distributable event occurs under the Plan. An outstanding loan will become due and payable in full 60 days after a Participant has a Severance from Employment and ceases to
be a party-in-interest as defined in ERISA or after complete termination of the Plan. 
 SECTION 5.07—DISTRIBUTIONS UNDER QUALIFIED
DOMESTIC RELATIONS ORDERS. 
 The Plan specifically permits distributions to an Alternate Payee under a qualified domestic
relations order as defined in Code Section 414(p), at any time, irrespective of whether the Participant has attained his earliest retirement age, as defined in Code Section 414(p), under the Plan. A distribution to an Alternate Payee
before the Participant has attained his earliest retirement age is available only if the order specifies that distribution shall be made prior to the earliest retirement age or allows the Alternate Payee to elect a distribution prior to the earliest
retirement age. 
 Nothing in this section shall permit a Participant to receive a distribution at a time otherwise not
permitted under the Plan nor shall it permit the Alternate Payee to receive a form of payment not permitted under the Plan. 

The benefit payable to an Alternate Payee shall be subject to the provisions of the SMALL AMOUNTS SECTION of Article X if the value of
the benefit does not exceed $5,000. 

  

					
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 The Plan Administrator shall establish reasonable procedures to determine the qualified
status of a domestic relations order. Upon receiving a domestic relations order, the Plan Administrator shall promptly notify the Participant and each Alternate Payee named in the order, in writing, of the receipt of the order and the Plan’s
procedures for determining the qualified status of the order. Within a reasonable period of time after receiving the domestic relations order, the Plan Administrator shall determine the qualified status of the order and shall notify the Participant
and each Alternate Payee, in writing, of its determination. The Plan Administrator shall provide notice under this paragraph by mailing to the individual’s address specified in the domestic relations order, or in a manner consistent with
Department of Labor regulations. The Plan Administrator may treat as qualified any domestic relations order entered before January 1, 1985, irrespective of whether it satisfies all the requirements described in Code Section 414(p).

 If any portion of the Participant’s Vested Account is payable during the period the Plan Administrator is making its
determination of the qualified status of the domestic relations order, a separate accounting shall be made of the amount payable. If the Plan Administrator determines the order is a qualified domestic relations order within 18 months of the date
amounts are first payable following receipt of the order, the payable amounts shall be distributed in accordance with the order. If the Plan Administrator does not make its determination of the qualified status of the order within the 18-month
determination period, the payable amounts shall be distributed in the manner the Plan would distribute if the order did not exist and the order shall apply prospectively if the Plan Administrator later determines the order is a qualified domestic
relations order. 
 The Plan shall make payments or distributions required under this section by separate benefit checks or
other separate distribution to the Alternate Payee(s). 

  

					
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 ARTICLE VI 
 DISTRIBUTION OF BENEFITS 
 SECTION 6.01—AUTOMATIC FORMS OF DISTRIBUTION.

 Unless an optional form of benefit is selected pursuant to a qualified election within the election period (see the
ELECTION PROCEDURES SECTION of this article), the automatic form of benefit payable to or on behalf of a Participant is determined as follows: 
  

	 	(a)	Retirement Benefits. The automatic form of retirement benefit for a Participant who does not die before his Annuity Starting Date shall be a single sum payment.


  

	 	(b)	Death Benefits. The automatic form of death benefit for a Participant who dies before his Annuity Starting Date shall be a single sum payment to the
Participant’s Beneficiary. 

 SECTION 6.02—OPTIONAL FORMS OF DISTRIBUTION. 

 

	 	(a)	Retirement Benefits. The optional form of retirement benefit shall be a distribution in kind. A single sum payment is also available. The portion of a
Participant’s Account that is held in the Qualifying Employer Securities Fund may be distributed in kind. 


Election of an optional form is subject to the qualified election provisions of the ELECTION PROCEDURES SECTION of this article and the
distribution requirements of Article VII. 
  

	 	(b)	Death Benefits. The optional form of death benefit is a single sum payment. 


Election of an optional form is subject to the qualified election provisions of the ELECTION PROCEDURES SECTION of this article and the
distribution requirements of Article VII. 
 SECTION 6.03—ELECTION PROCEDURES. 

The Participant or Beneficiary shall make any election under this section in writing. The Plan Administrator may require such individual
to complete and sign any necessary documents as to the provisions to be made. Any election permitted under (a) and (b) below shall be subject to the qualified election provisions of (c) below. 

 

	 	(a)	Retirement Benefits. A Participant may elect his Beneficiary and may elect to have retirement benefits distributed under any of the optional forms of retirement
benefit available in the OPTIONAL FORMS OF DISTRIBUTION SECTION of this article. 

  

	 	(b)	Death Benefits. A Participant may elect his Beneficiary and may elect to have death benefits distributed under any of the optional forms of death benefit
available in the OPTIONAL FORMS OF DISTRIBUTION SECTION of this article. 

 If the Participant has not elected an
optional form of distribution for the death benefit payable to his Beneficiary, the Beneficiary may, for his own benefit, elect the form of distribution, in like manner as a Participant. 

  

					
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	 	(c)	Qualified Election. The Participant or Beneficiary may make an election at any time during the election period. The Participant or Beneficiary may revoke the
election made (or make a new election) at any time and any number of times during the election period. An election is effective only if it meets the consent requirements below. 


 

	 	(1)	Election Period for Retirement Benefits. The Participant may make an election as to retirement benefits at any time before the Annuity Starting Date.


  

	 	(2)	Election Period for Death Benefits. A Participant may make an election as to death benefits at any time before he dies. The Beneficiary’s election period
begins on the date the Participant dies and ends on the date benefits begin. 

  

	 	(3)	Consent to Election. If the Participant’s Vested Account exceeds $5,000, any benefit that is immediately distributable requires the consent of the
Participant. 

 The consent of the Participant to a benefit that is immediately distributable must not be made
before the date the Participant is provided with the notice of the ability to defer the distribution. Such consent shall be in writing. 
 The consent shall not be made more than 180 days before the Annuity Starting Date. The consent of the Participant shall not be required to the extent that a distribution is required to satisfy Code
Section 401(a)(9) or 415. 
 In addition, upon termination of this Plan, if the Plan does not offer an annuity option
(purchased from a commercial provider), and if the Employer (or any entity within the same Controlled Group) does not maintain another defined contribution plan (other than an employee stock ownership plan as defined in Code
Section 4975(e)(7)), the Participant’s Account balance will, without the Participant’s consent, be distributed to the Participant. However, if any entity within the same Controlled Group maintains another defined contribution plan
(other than an employee stock ownership plan as defined in Code Section 4975(e)(7)) the Participant’s Account will be transferred, without the Participant’s consent, to the other plan if the Participant does not consent to an
immediate distribution. 
 A benefit is immediately distributable if any part of the benefit could be distributed to the
Participant before the Participant attains the older of Normal Retirement Age or age 62. 
 Spousal consent is needed to name a
Beneficiary other than the Participant’s spouse. If the Participant names a Beneficiary other than his spouse, the spouse has the right to limit consent only to a specific Beneficiary. The spouse can relinquish such right. Such consent shall be
in writing. The spouse’s consent shall be witnessed by a plan representative or notary public. The spouse’s consent must acknowledge the effect of the election, including that the spouse had the right to limit consent only to a specific
Beneficiary and that the relinquishment of such right was voluntary. Unless the consent of the spouse expressly permits designations by the Participant without a requirement of further consent by the spouse, the spouse’s consent must be limited
to the Beneficiary, class of Beneficiaries, or contingent Beneficiary named in the election. 
 Spousal consent is not required,
however, if the Participant establishes to the satisfaction of the plan representative that the consent of the spouse cannot be obtained because there is no spouse or the spouse cannot be located. A spouse’s consent under this paragraph shall
not be valid with respect to any other spouse. A Participant may revoke a prior election without the consent of the spouse. Any new election will require a new spousal consent, unless the consent of the spouse expressly permits such election by the
Participant without further consent by the spouse. A spouse’s consent may be revoked at any time within the Participant’s election period. 

  

					
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 SECTION 6.04—NOTICE REQUIREMENTS. 

Optional Forms of Retirement Benefit and Right to Defer. The Plan Administrator shall furnish to the Participant a written
explanation of the right of the Participant to defer distribution until the benefit is no longer immediately distributable, including an explanation of the consequences of not deferring the distribution. Such notice shall include a written
explanation of the optional forms of retirement benefit in the OPTIONAL FORMS OF DISTRIBUTION SECTION of this article, including a general description of the material features of these options. 

The Plan Administrator shall furnish the written explanation by a method reasonably calculated to reach the attention of the Participant
no less than 30 days, and no more than 180 days, before the Annuity Starting Date. 
 However, distribution may begin less than
30 days after the notice described in this subparagraph is given, provided the Plan Administrator clearly informs the Participant that he has a right to a period of at least 30 days after receiving the notice to consider the decision of whether or
not to elect a distribution (and if applicable, a particular distribution option), and the Participant, after receiving the notice, affirmatively elects a distribution. 

  

					
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 ARTICLE VII 
 REQUIRED MINIMUM DISTRIBUTIONS 
 SECTION 7.01—APPLICATION. 

The optional forms of distribution are only those provided in Article VI. An optional form of distribution shall not be permitted unless
it meets the requirements of this article. The timing of any distribution must meet the requirements of this article. 

Notwithstanding the provisions of this article, a Participant or Beneficiary who would have been required to receive required minimum
distributions (described in the REQUIRED MINIMUM DISTRIBUTIONS SECTION of this article) for 2009 but for the enactment of Code Section 401(a)(9)(H), and who would have satisfied that requirement by receiving distributions that are
(i) equal to the 2009 required minimum distributions or (ii) one or more payments in a series of substantially equal distributions (that include the 2009 required minimum distributions) made at least annually and expected to last for the
life (or life expectancy) of the Participant, the joint lives (or joint life expectancy) of the Participant and the Participant’s Designated Beneficiary, or for a period of at least 10 years, will not receive those required minimum
distributions for 2009 unless the Participant or Beneficiary chooses to receive such distributions. Solely for purposes of applying the provisions of the DIRECT ROLLOVERS SECTION of Article X, required minimum distributions made for 2009, will be
treated as Eligible Rollover Distributions. 
 SECTION 7.02—DEFINITIONS. 

For purposes of this article, the following terms are defined: 
 Distribution Calendar Year means a calendar year for which a minimum distribution is required. For distributions beginning before the Participant’s death, the first Distribution Calendar Year
is the calendar year immediately preceding the calendar year that contains the Participant’s Required Beginning Date. For distributions beginning after the Participant’s death, the first Distribution Calendar Year is the calendar year in
which distributions are required to begin under (b)(2) of the REQUIRED MINIMUM DISTRIBUTIONS SECTION of this article. The required minimum distribution for the Participant’s first Distribution Calendar Year will be made on or before the
Participant’s Required Beginning Date. The required minimum distribution for other Distribution Calendar Years, including the required minimum distribution for the Distribution Calendar Year in which the Participant’s Required Beginning
Date occurs, will be made on or before December 31 of that Distribution Calendar Year. 
 5-percent Owner means a
Participant who is treated as a 5-percent Owner for purposes of this article. A Participant is treated as a 5-percent Owner for purposes of this article if such Participant is a 5-percent owner as defined in Code Section 416 at any time during
the Plan Year ending with or within the calendar year in which such owner attains age 70 1/2. 
 Once distributions have begun to
a 5-percent Owner under this article, they must continue to be distributed, even if the Participant ceases to be a 5-percent Owner in a subsequent year. 
 Life Expectancy means life expectancy as computed by use of the Single Life Table in Q&A-1 in section 1.401(a)(9)-9 of the regulations. 

  

					
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 Participant’s Account Balance means the Account balance as of the last Valuation
Date in the calendar year immediately preceding the Distribution Calendar Year (valuation calendar year) increased by the amount of any contributions made and allocated or forfeitures allocated to the Account as of dates in the valuation calendar
year after the Valuation Date and decreased by distributions made in the valuation calendar year after the Valuation Date. The Account balance for the valuation calendar year includes any amounts rolled over or transferred to the Plan either in the
valuation calendar year or in the Distribution Calendar Year if distributed or transferred in the valuation calendar year. 

Required Beginning Date means, for a Participant who is a 5-percent Owner, April 1 of the calendar year following the calendar
year in which he attains age 70 1/2. 
 Required Beginning Date means, for any Participant who is not a 5-percent Owner,
April 1 of the calendar year following the later of the calendar year in which he attains age 70 1/2 or the calendar year in which he retires. 
 The preretirement age 70 1/2 distribution option is only eliminated with respect to Participants who reach age 70 1/2 in or after a calendar year that begins after the later of December 31, 1998, or
the adoption date of the amendment which eliminated such option. The preretirement age 70 1/2 distribution option is an optional form of benefit under which benefits payable in a particular distribution form (including any modifications that may be
elected after benefits begin) begin at a time during the period that begins on or after January 1 of the calendar year in which the Participant attains age 70 1/2 and ends April 1 of the immediately following calendar year. 

The options available for Participants who are not 5-percent Owners and attained age 70 1/2 in calendar years before the calendar year
that begins after the later of December 31, 1998, or the adoption date of the amendment which eliminated the preretirement age 70 1/2 distribution option shall be the following. Any such Participant attaining age 70 1/2 in years after 1995 may
elect by April 1 of the calendar year following the calendar year in which he attained age 70 1/2 (or by December 31, 1997 in the case of a Participant attaining age 70 1/2 in 1996) to defer distributions until April 1 of the calendar
year following the calendar year in which he retires. If no such election is made, the Participant shall begin receiving distributions by April 1 of the calendar year following the year in which he attained age 70 1/2 (or by December 31,
1997 in the case of a Participant attaining age 70 1/2 in 1996). Any such Participant attaining age 70 1/2 in years prior to 1997 may elect to stop distributions that are not purchased annuities and recommence by April 1 of the calendar year
following the calendar year in which he retires. There shall be a new Annuity Starting Date upon recommencement. 
 SECTION
7.03—REQUIRED MINIMUM DISTRIBUTIONS. 
  

	 	(a)	General Rules. 

  

	 	(1)	The requirements of this article shall apply to any distribution of a Participant’s interest and will take precedence over any inconsistent provisions of this
Plan. Unless otherwise specified, the provisions of this article apply to calendar years beginning after 

 December 31, 2002. 
  

	 	(2)	All distributions required under this article shall be determined and made in accordance with the regulations under Code Section 401(a)(9), including the
incidental death benefit requirement in Code Section 401(a)(9)(G), and the regulations thereunder. 

  

	 	(b)	Time and Manner of Distribution. 

  

	 	(1)	Required Beginning Date. The Participant’s entire interest will be distributed, or begin to be distributed, to the Participant no later than the
Participant’s Required Beginning Date. 


  

					
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	 	(2)	Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed,
or begin to be distributed, no later than as follows: 

  

	 	(i)	If the Participant’s surviving spouse is the Participant’s sole Designated Beneficiary, then distributions to the surviving spouse will begin by
December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later, except to the extent that an
election is made to receive distributions in accordance with the 5-year rule under (e) below. Under the 5-year rule, the Participant’s entire interest will be distributed to the Designated Beneficiary by December 31 of the calendar
year containing the fifth anniversary of the Participant’s death. 

  

	 	(ii)	If the Participant’s surviving spouse is not the Participant’s sole Designated Beneficiary, then distributions to the Designated Beneficiary will begin by
December 31 of the calendar year immediately following the calendar year in which the Participant died, except to the extent that an election is made to receive distributions in accordance with the 5-year rule under (e) below. Under the
5-year rule, the Participant’s entire interest will be distributed to the Designated Beneficiary by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. 


 

	 	(iii)	If there is no Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest
will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. 

  

	 	(iv)	If the Participant’s surviving spouse is the Participant’s sole Designated Beneficiary and the surviving spouse dies after the Participant but before
distributions to the surviving spouse are required to begin, this (b)(2), other than (b)(2)(i), will apply as if the surviving spouse were the Participant. 

 For purposes of this (b)(2) and (d) below, unless (b)(2)(iv) above applies, distributions are considered to begin on the Participant’s Required Beginning Date. If (b)(2)(iv) above applies,
distributions are considered to begin on the date distributions are required to begin to the surviving spouse under (b)(2)(i) above. If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before
the Participant’s Required Beginning Date (or to the Participant’s surviving spouse before the date distributions are required to begin to the surviving spouse under (b)(2)(i) above), the date distributions are considered to begin is the
date distributions actually commence. 
  

	 	(3)	Forms of Distribution. Unless the Participant’s interest is distributed in the form of an annuity purchased from an insurance company or in a single sum on
or before the Required Beginning Date, as of the first Distribution Calendar Year distributions will be made in accordance with (c) and (d) below. If the Participant’s interest is distributed in the form of an annuity purchased from
an insurance company, distributions thereunder will be made in accordance with the requirements of Code Section 401(a)(9) and the regulations thereunder. 


  

					
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	 	(c)	Required Minimum Distributions During Participant’s Lifetime. 

  


	 	(1)	Amount of Required Minimum Distribution For Each Distribution Calendar Year. During the Participant’s lifetime, the minimum amount that will be distributed
for each Distribution Calendar Year is the lesser of: 

  

	 	(i)	the quotient obtained by dividing the Participant’s Account Balance by the distribution period in the Uniform Lifetime Table set forth in Q&A-2 in section
1.401(a)(9)-9 of the regulations, using the Participant’s age as of the Participant’s birthday in the Distribution Calendar Year; or 

  

	 	(ii)	if the Participant’s sole Designated Beneficiary for the Distribution Calendar Year is the Participant’s spouse, the quotient obtained by dividing the
Participant’s Account Balance by the number in the Joint and Last Survivor Table set forth in Q&A-3 in section 1.401(a)(9)-9 of the regulations, using the Participant’s and spouse’s attained ages as of the Participant’s and
spouse’s birthdays in the Distribution Calendar Year. 

  

	 	(2)	Lifetime Required Minimum Distributions Continue Through Year of Participant’s Death. Required minimum distributions will be determined under this
(c) beginning with the first Distribution Calendar Year and continuing up to, and including, the Distribution Calendar Year that includes the Participant’s date of death. 


 

	 	(d)	Required Minimum Distributions After Participant’s Death. 

  

	 	(1)	Death On or After Date Distributions Begin. 

  

	 	(i)	Participant Survived by Designated Beneficiary. If the Participant dies on or after the date distributions begin and there is a Designated Beneficiary, the
minimum amount that will be distributed for each Distribution Calendar Year after the year of the Participant’s death is the quotient obtained by dividing the Participant’s Account Balance by the longer of the remaining Life Expectancy of
the Participant or the remaining Life Expectancy of the Participant’s Designated Beneficiary, determined as follows: 

  

	 	A.	The Participant’s remaining Life Expectancy is calculated using the age of the Participant in the year of death, reduced by one for each subsequent year.


  

	 	B.	If the Participant’s surviving spouse is the Participant’s sole Designated Beneficiary, the remaining Life Expectancy of the surviving spouse is calculated
for each Distribution Calendar Year after the year of the Participant’s death using the surviving spouse’s age as of the spouse’s birthday in that year. For Distribution Calendar Years after the year of the surviving spouse’s
death, the remaining Life Expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the spouse’s birthday in the calendar year of the spouse’s death, reduced by one for each subsequent calendar year.


  

	 	C.	If the Participant’s surviving spouse is not the Participant’s sole Designated Beneficiary, the Designated Beneficiary’s remaining Life Expectancy is
calculated using the age of the Beneficiary in the year following the year of the Participant’s death, reduced by one for each subsequent year. 


  

					
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	 	(ii)	No Designated Beneficiary. If the Participant dies on or after the date distributions begin and there is no Designated Beneficiary as of September 30 of the
year after the year of the Participant’s death, the minimum amount that will be distributed for each Distribution Calendar Year after the year of the Participant’s death is the quotient obtained by dividing the Participant’s Account
Balance by the Participant’s remaining Life Expectancy calculated using the age of the Participant in the year of death, reduced by one for each subsequent year. 


 

	 	(2)	Death Before Date Distributions Begin. 

  

	 	(i)	Participant Survived by Designated Beneficiary. If the Participant dies before the date distributions begin and there is a Designated Beneficiary, the minimum
amount that will be distributed for each Distribution Calendar Year after the year of the Participant’s death is the quotient obtained by dividing the Participant’s Account Balance by the remaining Life Expectancy of the Participant’s
Designated Beneficiary, determined as provided in (d)(1) above, except to the extent that an election is made to receive distributions in accordance with the 5-year rule under (e) below. Under the 5-year rule, the Participant’s entire
interest will be distributed to the Designated Beneficiary by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. 


 

	 	(ii)	No Designated Beneficiary. If the Participant dies before the date distributions begin and there is no Designated Beneficiary as of September 30 of the year
following the year of the Participant’s death, distribution of the Participant’s entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death.


  

	 	(iii)	Death of Surviving Spouse Before Distributions to Surviving Spouse Are Required to Begin. If the Participant dies before the date distributions begin, the
Participant’s surviving spouse is the Participant’s sole Designated Beneficiary, and the surviving spouse dies before distributions are required to begin to the surviving spouse under (b)(2)(i) above, this (d)(2) will apply as if the
surviving spouse were the Participant. 

  

	 	(e)	Election of 5-year Rule. Participants or Beneficiaries may elect on an individual basis whether the 5-year rule in (b)(2) and (d)(2) above applies to
distributions after the death of a Participant who has a Designated Beneficiary. The election must be made no later than the earlier of September 30 of the calendar year in which the distribution would be required to begin under (b)(2) above if
no such election is made, or by September 30 of the calendar year which contains the fifth anniversary of the Participant’s (or, if applicable, surviving spouse’s) death. 


  

					
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 SECTION 7.04—TRANSITION RULES. 

To the extent the Plan was effective before 2003, required minimum distributions were made pursuant to (a) and (b) below:

  

	 	(a)	2000 and Before. Required minimum distributions for calendar years after 1984 and before 2001 were made in accordance with Code Section 401(a)(9) and the
proposed regulations thereunder published in the Federal Register on July 27, 1987 (the 1987 Proposed Regulations). 

  

	 	(b)	2001 and 2002. Required minimum distributions for calendar years 2001 and 2002 were made pursuant to the proposed regulations under Code Section 401(a)(9)
published in the Federal Register on January 17, 2001 (the 2001 Proposed Regulations). Distributions were made in 2001 under the 1987 Proposed Regulations prior to June 14, 2001, and the special transition rule in Announcement 2001-82,
2001-2 C.B. 123, applied. 


  

					
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 ARTICLE VIII 
 TERMINATION OF THE PLAN 
 The Employer expects to continue the Plan
indefinitely but reserves the right to terminate the Plan in whole or in part at any time upon giving written notice to all parties concerned. 
 Upon complete termination of the Plan, the Account of each Participant shall be 100% vested and nonforfeitable as of the effective date of the complete termination of the Plan. The Account of each
Participant shall also be 100% vested and nonforfeitable upon complete discontinuance of Contributions as of the effective date of the amendment to cease Contributions or as determined by the Internal Revenue Service. Further, the Account of each
Participant who is included in the group of Participants deemed to be affected by a partial termination of the Plan (as determined by the Plan Administrator or a governmental entity authorized to make such determination) shall be 100% vested and
nonforfeitable as of the effective date of such event. The Participant’s Vested Account shall continue to participate in the earnings credited, expenses charged, and any appreciation or depreciation of the Investment Fund until his Vested
Account is distributed. 
 A Participant’s Vested Account that does not result from the Contributions listed below may be
distributed to the Participant after the effective date of the complete termination of the Plan: 
 Elective Deferral
Contributions 
 Qualified Nonelective Contributions 
 A Participant’s Vested Account resulting from such Contributions may be distributed upon complete termination of the Plan, but only if neither the Employer nor any Controlled Group member maintain
another defined contribution plan (other than an employee stock ownership plan as defined in Code Section 4975(e)(7) or 409(a), a simplified employee pension plan as defined in Code Section 408(k), a SIMPLE IRA plan as defined in Code
Section 408(p), a plan or contract that satisfies the requirements of Code Section 403(b), or a plan described in Code Section 457(b) or (f)) at any time during the period beginning on the date of complete termination of the Plan and
ending 12 months after all assets have been distributed from the Plan. Such distribution is made in a lump sum. A distribution under this article shall be a retirement benefit and shall be distributed to the Participant according to the provisions
of Article VI. 
 The Participant’s entire Vested Account shall be paid in a single sum to the Participant as of the
effective date of complete termination of the Plan if (i) the requirements for distribution of Elective Deferral Contributions in the above paragraph are met and (ii) consent of the Participant is not required in the ELECTION PROCEDURES
SECTION of Article VI to distribute a benefit that is immediately distributable. This is a small amounts payment. The small amounts payment is in full settlement of all benefits otherwise payable. 

Upon complete termination of the Plan, no more Employees shall become Participants and no more Contributions shall be made. 

The assets of this Plan shall not be paid to the Employer at any time, except that, after the satisfaction of all liabilities under the
Plan, any assets remaining may be paid to the Employer. The payment may not be made if it would contravene any provision of law. 

  

					
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 ARTICLE IX 
 ADMINISTRATION OF THE PLAN 
 SECTION 9.01—ADMINISTRATION. 

Subject to the provisions of this article, the Plan Administrator has complete control of the administration of the Plan. The Plan
Administrator has all the powers necessary for it to properly carry out its administrative duties. Not in limitation, but in amplification of the foregoing, the Plan Administrator has complete discretion to construe or interpret the provisions of
the Plan, including ambiguous provisions, if any, and to determine all questions that may arise under the Plan, including all questions relating to the eligibility of Employees to participate in the Plan and the amount of benefit to which any
Participant or Beneficiary may become entitled. The Plan Administrator’s decisions upon all matters within the scope of its authority shall be final. 
 Unless otherwise set out in the Plan or Annuity Contract, the Plan Administrator may delegate recordkeeping and other duties which are necessary to assist it with the administration of the Plan to any
person or firm which agrees to accept such duties. The Plan Administrator shall be entitled to rely upon all tables, valuations, certificates and reports furnished by the consultant or actuary appointed by the Plan Administrator and upon all
opinions given by any counsel selected or approved by the Plan Administrator. 
 The Plan Administrator shall receive all claims
for benefits by Participants, former Participants, and Beneficiaries. The Plan Administrator shall determine all facts necessary to establish the right of any Claimant to benefits and the amount of those benefits under the provisions of the Plan.
The Plan Administrator may establish rules and procedures to be followed by Claimants in filing claims for benefits, in furnishing and verifying proofs necessary to determine age, and in any other matters required to administer the Plan. 

SECTION 9.02—EXPENSES. 
 Expenses of the Plan, to the extent that the Employer does not pay such expenses, may be paid out of the assets of the Plan provided that such payment is consistent with ERISA. Such expenses include, but
are not limited to, expenses for bonding required by ERISA; expenses for recordkeeping and other administrative services; fees and expenses of the Trustee or Annuity Contract; expenses for investment education service; and direct costs that the
Employer incurs with respect to the Plan. Expenses that relate solely to a specific Participant or Alternate Payee may be assessed against such Participant or Alternate Payee as provided in the service and expense agreement or such other documents
duly entered into by or with regard to the Plan that govern such matters. 
 SECTION 9.03—RECORDS. 

All acts and determinations of the Plan Administrator shall be duly recorded. All these records, together with other documents necessary
for the administration of the Plan, shall be preserved in the Plan Administrator’s custody. 
 Writing (handwriting,
typing, printing), photostating, photographing, microfilming, magnetic impulse, mechanical or electrical recording, or other forms of data compilation shall be acceptable means of keeping records. 

  

					
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 SECTION 9.04—INFORMATION AVAILABLE. 

Any Participant in the Plan or any Beneficiary may examine copies of the Plan description, latest annual report, any bargaining agreement,
this Plan, the Annuity Contract, or any other instrument under which the Plan was established or is operated. The Plan Administrator shall maintain all of the items listed in this section in its office, or in such other place or places as it may
designate in order to comply with governmental regulations. These items may be examined during reasonable business hours. Upon the written request of a Participant or Beneficiary receiving benefits under the Plan, the Plan Administrator shall
furnish him with a copy of any of these items. The Plan Administrator may make a reasonable charge to the requesting person for the copy. 

SECTION 9.05—CLAIM PROCEDURES. 
 A Claimant must submit any necessary forms and needed information when making a claim for benefits under the Plan. 
 If a claim for benefits under the Plan is wholly or partially denied, the Plan Administrator shall provide adequate written notice to the Claimant whose claim for benefits under the Plan has been denied.
The notice must be furnished within 90 days of the date that the claim is received by the Plan without regard to whether all of the information necessary to make a benefit determination is received. The Claimant shall be notified in writing within
this initial 90-day period if special circumstances require an extension of the time needed to process the claim. The notice shall indicate the special circumstances requiring an extension of time and the date by which the Plan Administrator’s
decision is expected to be rendered. In no event shall such extension exceed a period of 90 days from the end of the initial 90-day period. 
 The Plan Administrator’s notice to the Claimant shall: (i) specify the reason or reasons for the denial; (ii) reference the specific Plan provisions on which the denial is based;
(iii) describe any additional material and information needed for the Claimant to perfect his claim for benefits; (iv) explain why the material and information is needed; and (v) inform the Claimant of the Plan’s appeal
procedures and the time limits applicable to such procedures, including a statement of the Claimant’s right to bring a civil action under ERISA section 502(a) following an adverse benefit determination on appeal. 

Any appeal made by a Claimant must be made in writing to the Plan Administrator within 60 days after receipt of the Plan
Administrator’s notice of denial of benefits. If the Claimant appeals to the Plan Administrator, the Claimant may submit written comments, documents, records, and other information relating to the claim for benefits. The Claimant shall be
provided, upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to the Claimant’s claim for benefits. The Plan Administrator shall review the claim taking into account all
comments, documents, records, and other information submitted by the Claimant relating to the claim, without regard to whether such information was submitted or considered in the initial benefit determination. 

The Plan Administrator shall provide adequate written notice to the Claimant of the Plan’s benefit determination on review. The
notice must be furnished within 60 days of the date that the request for review is received by the Plan without regard to whether all of the information necessary to make a benefit determination on review is received. The Claimant shall be notified
in writing within this initial 60-day period if special circumstances require an extension of the time needed to process the claim. The notice shall indicate the special circumstances requiring an extension of time and the date by which the Plan
Administrator expects to render the determination on review. In no event shall such extension exceed a period of 60 days from the end of the initial 60-day period. 

  

					
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 In the event the benefit determination is being made by a committee or board of trustees
that hold regularly scheduled meetings at least quarterly, the above paragraph shall not apply. The benefit determination must be made by the date of the meeting of the committee or board that immediately follows the Plan’s receipt of a request
for review, unless the request for review is filed within 30 days preceding the date of such meeting. In such case, the benefit determination must be made by the date of the second meeting following the Plan’s receipt of the request for review.
The date of the receipt of the request for review shall be determined without regard to whether all of the information necessary to make a benefit determination on review is received. The Claimant shall be notified in writing within this initial
period if special circumstances require an extension of the time needed to process the claim. The notice shall indicate the special circumstances requiring an extension of time and the date by which the committee or board expects to render the
determination on review. In no event shall such benefit determination be made later than the third meeting of the committee or board following the Plan’s receipt of the request for review. The Plan Administrator shall provide adequate written
notice to the Claimant of the Plan’s benefit determination on review as soon as possible, but not later than five days after the benefit determination is made. 
 If the claim for benefits is wholly or partially denied on review, the Plan Administrator’s notice to the Claimant shall: (i) specify the reason or reasons for the denial; (ii) reference
the specific Plan provisions on which the denial is based; (iii) include a statement that the Claimant is entitled to receive, upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information
relevant to the Claimant’s claim for benefits; and (iv) include a statement of the Claimant’s right to bring a civil action under ERISA section 502(a). 
 A Claimant may authorize a representative to act on the Claimant’s behalf with respect to a benefit claim or appeal of an adverse benefit determination. Such authorization shall be made by completion
of a form furnished for that purpose. In the absence of any contrary direction from the Claimant, all information and notifications to which the Claimant is entitled shall be directed to the authorized representative. 

The Plan Administrator shall perform periodic examinations, reviews, or audits of benefit claims to determine whether claims
determinations are made in accordance with the governing Plan documents and, where appropriate, Plan provisions have been consistently applied with respect to similarly situated Claimants. 
 SECTION 9.06—DELEGATION OF AUTHORITY. 
 All or any part of the
administrative duties and responsibilities under this article may be delegated by the Plan Administrator to a retirement committee. The duties and responsibilities of the retirement committee shall be set out in a separate written agreement.

 SECTION 9.07—EXERCISE OF DISCRETIONARY AUTHORITY. 
 The Employer, Plan Administrator, and any other person or entity who has authority with respect to the management, administration, or investment of the Plan may exercise that authority in its/his full
discretion, subject only to the duties imposed under ERISA. This discretionary authority includes, but is not limited to, the authority to make any and all factual determinations and interpret all terms and provisions of the Plan documents relevant
to the issue under consideration. The exercise of authority will be binding upon all persons; will be given deference in all courts of law to the greatest extent allowed under law; and will not be overturned or set aside by any court of law unless
found to be arbitrary and capricious or made in bad faith. 

  

					
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 SECTION 9.08—TRANSACTION PROCESSING. 

Transactions (including, but not limited to, investment directions, trades, loans, and distributions) shall be processed as soon as
administratively practicable after proper directions are received from the Participant or other parties. No guarantee is made by the Plan, Plan Administrator, Trustee, Insurer, or Employer that such transactions will be processed on a daily or other
basis, and no guarantee is made in any respect regarding the processing time of such transactions. 
 Notwithstanding any other
provision of the Plan, the Employer, the Plan Administrator, or the Trustee reserves the right to not value an investment option on any given Valuation Date for any reason deemed appropriate by the Employer, the Plan Administrator, or the Trustee.

 Administrative practicality will be determined by legitimate business factors (including, but not limited to, failure of
systems or computer programs, failure of the means of the transmission of data, force majeure, the failure of a service provider to timely receive values or prices, and correction for errors or omissions or the errors or omissions of any service
provider) and in no event will be deemed to be less than 14 days. The processing date of a transaction shall be binding for all purposes of the Plan and considered the applicable Valuation Date for any transaction. 

  

					
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 ARTICLE X 
 GENERAL PROVISIONS 
 SECTION 10.01—AMENDMENTS. 

The Employer may amend this Plan at any time, including any remedial retroactive changes (within the time specified by Internal Revenue
Service regulations), to comply with any law or regulation issued by any governmental agency to which the Plan is subject. The Employer may correct obvious and unambiguous typographical errors and cross references that merely correct a reference but
that do not in any way change the original intended meaning of the provisions. 
 An amendment may not allow reversion or
diversion of Plan assets to the Employer at any time, except as may be required to comply with any law or regulation issued by any governmental agency to which the Plan is subject. 

An amendment may not eliminate or reduce a section 411(d)(6) protected benefit, as defined in Q&A-1 in section 1.411(d)-4 of the
regulations, that has already accrued, except as provided in section 1.411(d)-3 or 1.411(d)-4 of the regulations. This is generally the case even if such elimination or reduction is contingent upon the Employee’s consent. However, the Plan may
be amended to eliminate or reduce section 411(d)(6) protected benefits with respect to benefits not yet accrued as of the later of the amendment’s adoption date or effective date without violating Code Section 411(d)(6). 

If, as a result of an amendment, an Employer Contribution is removed that is not 100% immediately vested when made, the applicable
vesting schedule in effect as of the last day such Contributions were permitted shall remain in effect with respect to that part of the Participant’s Account resulting from such Contributions. The Participant shall not become immediately 100%
vested in such Contributions as a result of the elimination of such Contribution except as otherwise specifically provided in the Plan. 
 An amendment shall not decrease a Participant’s vested interest in the Plan. If an amendment to the Plan changes the computation of the percentage used to determine that portion of a
Participant’s Account attributable to Employer Contributions which is nonforfeitable (whether directly or indirectly), in the case of an Employee who is a Participant as of the later of the date such amendment or change is adopted or the date
it becomes effective, the nonforfeitable percentage (determined as of such date) of such Employee’s right to his Account attributable to Employer Contributions shall not be less than the percentage computed under the Plan without regard to such
amendment or change. Furthermore, each Participant or former Participant 
  

	 	(a)	who has completed at least three Years of Service on the date the election period described below ends (five Years of Service if the Participant does not have at least
one Hour of Service in a Plan Year beginning after December 31, 1988) and 

  

	 	(b)	whose nonforfeitable percentage will be determined on any date after the date of the change 

 may elect, during the election period, to have the nonforfeitable percentage of his Account resulting from Employer Contributions determined without regard to the amendment. This election may not be
revoked. If after the Plan is changed, the Participant’s nonforfeitable percentage will at all times be as great as it would have been if the change had not been made, no election needs to be provided. The election period shall begin no later
than the date the Plan amendment is adopted and end no earlier than the 60th day after the latest of the date the amendment is adopted or becomes effective, or the date the Participant is issued written notice of the amendment by the Employer or the
Plan Administrator. 

  

					
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 For an amendment adopted after August 9, 2006, with respect to a Participant’s
Account attributable to Employer Contributions accrued as of the later of the adoption or effective date of the amendment and earnings, the vested percentage of each Participant will be the greater of the vested percentage under the old vesting
schedule or the vested percentage under the new vesting schedule. 
 SECTION 10.02—DIRECT ROLLOVERS. 

Notwithstanding any provision of the Plan to the contrary that would otherwise limit a Distributee’s election under this section, a
Distributee may elect, at the time and in the manner prescribed by the Plan Administrator, to have any portion of an Eligible Rollover Distribution paid directly to an Eligible Retirement Plan specified by the Distributee in a Direct Rollover.

 A Designated Beneficiary of a Participant who is not the surviving spouse of the Participant may elect, at the time and in
the manner prescribed by the Plan Administrator, to have any portion of a distribution, that would be an Eligible Rollover Distribution if the Designated Beneficiary were a Distributee, paid in a Direct Rollover to an individual retirement plan
established for the purposes of receiving the distribution on behalf of the Designated Beneficiary. Such individual retirement plan must be an individual retirement plan described in Code Section 408A(b), 402(c)(8)(B)(i), or 402(c)(8)(B)(ii).
If such Direct Rollover is made: (i) such Direct Rollover shall be treated as an Eligible Rollover Distribution; (ii) the individual retirement plan shall be treated as an inherited individual retirement account or individual retirement
annuity (within the meaning of Code Section 408(d)(3)(C)); and (iii) Code Section 401(a)(9)(B) (other than clause (iv) thereof) shall apply to such plan. For this purpose, certain trusts shall be treated as a Designated
Beneficiary as provided in Code Section 402(c)(11)(B). 
 In the event of a mandatory distribution of an Eligible Rollover
Distribution greater than $1,000 in accordance with the SMALL AMOUNTS SECTION of this article (or which is a small amounts payment under Article VIII at complete termination of the Plan), if the Participant does not elect to have such distribution
paid directly to an Eligible Retirement Plan specified by the Participant in a Direct Rollover or to receive the distribution directly, the Plan Administrator will pay the distribution in a Direct Rollover to an individual retirement plan designated
by the Plan Administrator. 
 In the event of any other Eligible Rollover Distribution to a Distributee in accordance with the
SMALL AMOUNTS SECTION of this article (or which is a small amounts payment under Article VIII at complete termination of the Plan), if the Distributee does not elect to have such distribution paid directly to an Eligible Retirement Plan specified by
the Distributee in a Direct Rollover or to receive the distribution directly, the Plan Administrator will pay the distribution to the Distributee. 
 A mandatory distribution is a distribution to a Participant that is made without the Participant’s consent and is made to the Participant before he attains the older of age 62 or his Normal
Retirement Age. 
 SECTION 10.03—MERGERS AND DIRECT TRANSFERS. 

The Plan may not be merged or consolidated with, nor have its assets or liabilities transferred to, any other retirement plan, unless each
Participant in this Plan would (if that plan then terminated) receive a benefit immediately after the merger, consolidation, or transfer that is equal to or greater than the benefit the Participant would have been entitled to receive immediately
before the merger, consolidation, or transfer (if this Plan had then terminated). The Employer may enter into merger agreements or direct transfer of assets agreements with the employers under other retirement plans which are qualifiable under Code
Section 401(a), including an elective transfer, and may accept the direct transfer of plan assets, or may transfer plan assets, as a party to any such agreement. The Employer shall not consent to, or be a party to a merger, consolidation, or
transfer of assets with a defined benefit plan if such action would result in a defined benefit 

  

					
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feature being maintained under this Plan. The Employer will not transfer any amounts attributable to elective deferral contributions, qualified matching contributions, and qualified nonelective
contributions unless the transferee plan provides that the limitations of section 1.401(k)-1(d) of the regulations shall apply to such amounts (including post-transfer earnings thereon), unless the amounts could have been distributed at the time of
the transfer (other than for hardship), and the transfer is an elective transfer described in Q&A-3(b)(1) in section 1.411(d)-4 of the regulations. 
 Notwithstanding any provision of the Plan to the contrary, to the extent any optional form of benefit under the Plan permits a distribution prior to the Employee’s retirement, death, disability, or
Severance from Employment, and prior to plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the
meaning of Code Section 414(l), to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to voluntary employee contributions). The limitations
of section 1.401(k)-1(d) of the regulations applicable to elective deferral contributions, qualified matching contributions, and qualified nonelective contributions shall continue to apply to any amounts attributable to such contributions (including
post-transfer earnings thereon) transferred to this Plan, unless the amounts could have been distributed at the time of the transfer (other than for hardship), and the transfer is an elective transfer described in Q&A-3(b)(1) in section
1.411(d)-4 of the regulations. 
 The Plan may accept a direct transfer of plan assets on behalf of an Eligible Employee. If the
Eligible Employee is not an Active Participant when the transfer is made, the Eligible Employee shall be deemed to be an Active Participant only for the purpose of investment and distribution of the transferred assets. Employer Contributions shall
not be made for or allocated to the Eligible Employee, until the time he meets all of the requirements to become an Active Participant. 
 The Plan shall hold, administer, and distribute the transferred assets as a part of the Plan. The Plan shall maintain a separate account for the benefit of the Employee on whose behalf the Plan accepted
the transfer in order to reflect the value of the transferred assets. 
 A Participant’s section 411(d)(6) protected
benefits, as defined in Q&A-1 in section 1.411(d)-4 of the regulations, may not be eliminated by reason of transfer or any transaction amending or having the effect of amending a plan or plans to transfer benefits except as provided below.

 A Participant’s section 411(d)(6) protected benefits may be eliminated or reduced upon transfer between qualified
defined contribution plans if the conditions in Q&A-3(b)(1) in section 1.411(d)-4 of the regulations are met. The transfer must meet all of the other applicable qualification requirements. 

A Participant’s section 411(d)(6) protected benefits may be eliminated or reduced if a transfer is an elective transfer of certain
distributable benefits between qualified plans (both defined benefit and defined contribution) and the conditions in Q&A-3(c)(1) in section 1.411(d)-4 of the regulations are met. The rules applicable to distributions under the plan would apply
to the transfer, but the transfer would not be treated as a distribution for purposes of the minimum distribution requirements of Code Section 401(a)(9). Beginning January 1, 2002, if the Participant is eligible to receive an immediate
distribution of his entire nonforfeitable accrued benefit in a single sum distribution that would consist entirely of an eligible rollover distribution under Code Section 401(a)(31), such transfer will be accomplished as a direct rollover under
Code Section 401(a)(31). 

  

					
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 SECTION 10.04—PROVISIONS RELATING TO THE INSURER AND OTHER PARTIES. 

The obligations of an Insurer shall be governed solely by the provisions of the Annuity Contract. The Insurer shall not be required to
perform any act not provided in or contrary to the provisions of the Annuity Contract. Each Annuity Contract when purchased shall comply with the Plan. See the CONSTRUCTION SECTION of this article. 

Any issuer or distributor of investment contracts or securities is governed solely by the terms of its policies, written investment
contract, prospectuses, security instruments, and any other written agreements entered into with the Trustee with regard to such investment contracts or securities. 
 Such Insurer, issuer or distributor is not a party to the Plan, nor bound in any way by the Plan provisions. Such parties shall not be required to look to the terms of this Plan, nor to determine whether
the Employer, the Plan Administrator, the Trustee, or the Named Fiduciary have the authority to act in any particular manner or to make any contract or agreement. 
 Until notice of any amendment or termination of this Plan or a change in Trustee has been received by the Insurer at its home office or an issuer or distributor at their principal address, they are and
shall be fully protected in assuming that the Plan has not been amended or terminated and in dealing with any party acting as Trustee according to the latest information which they have received at their home office or principal address. 

SECTION 10.05—EMPLOYMENT STATUS. 
 Nothing contained in this Plan gives an Employee the right to be retained in the Employer’s employ or to interfere with the Employer’s right to discharge any Employee. 

SECTION 10.06—RIGHTS TO PLAN ASSETS. 
 An Employee shall not have any right to or interest in any assets of the Plan upon termination of employment or otherwise except as specifically provided under this Plan, and then only to the extent of
the benefits payable to such Employee according to the Plan provisions. 
 Any final payment or distribution to a Participant or
his legal representative or to any Beneficiaries of such Participant under the Plan provisions shall be in full satisfaction of all claims against the Plan, the Named Fiduciary, the Plan Administrator, the Insurer, the Trustee, and the Employer
arising under or by virtue of the Plan. 
 SECTION 10.07—BENEFICIARY. 

Each Participant may name a Beneficiary to receive any death benefit that may arise out of his participation in the Plan. The Participant
may change his Beneficiary from time to time. Unless a qualified election has been made, for purposes of distributing any death benefits before the Participant’s Retirement Date, the Beneficiary of a Participant shall be the Participant’s
spouse. The Participant’s Beneficiary designation and any change of Beneficiary shall be subject to the provisions of the ELECTION PROCEDURES SECTION of Article VI. 
 It is the responsibility of the Participant to give written notice to the Plan Administrator of the name of the Beneficiary on a form furnished for that purpose. The Plan Administrator shall maintain
records of Beneficiary designations for Participants before their Retirement Dates. However, the Plan Administrator may delegate to another party the responsibility of maintaining records of Beneficiary designations. In that event,


  

					
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the written designations made by Participants shall be filed with such other party. If a party other than the Insurer maintains the records of Beneficiary designations and a Participant dies
before his Retirement Date, such other party shall certify to the Insurer the Beneficiary designation on its records for the Participant. 
 If there is no Beneficiary named or surviving when a Participant dies, the Participant’s Beneficiary shall be the Participant’s surviving spouse, or where there is no surviving spouse, the
executor or administrator of the Participant’s estate. 
 SECTION 10.08—NONALIENATION OF BENEFITS. 

Benefits payable under the Plan are not subject to the claims of any creditor of any Participant or Beneficiary. A Participant or
Beneficiary does not have any rights to alienate, anticipate, commute, pledge, encumber, or assign such benefits, except in the case of a loan as provided in the LOANS TO PARTICIPANTS SECTION of Article V. The preceding sentences shall also apply to
the creation, assignment, or recognition of a right to any benefit payable with respect to a Participant according to a domestic relations order, unless such order is determined by the Plan Administrator to be a qualified domestic relations order,
as defined in Code Section 414(p), or any domestic relations order entered before January 1, 1985. The preceding sentences shall not apply to any offset of a Participant’s benefits provided under the Plan against an amount the
Participant is required to pay the Plan with respect to a judgment, order, or decree issued, or a settlement entered into, on or after August 5, 1997, which meets the requirements of Code Sections 401(a)(13)(C) or (D). 

SECTION 10.09—CONSTRUCTION. 
 The validity of the Plan or any of its provisions is determined under and construed according to Federal law and, to the extent permissible, according to the laws of the state in which the Employer has
its principal office. In case any provision of this Plan is held illegal or invalid for any reason, such determination shall not affect the remaining provisions of this Plan, and the Plan shall be construed and enforced as if the illegal or invalid
provision had never been included. 
 In the event of any conflict between the provisions of the Plan and the terms of any
Annuity Contract issued hereunder, the provisions of the Plan control. 
 SECTION 10.10—LEGAL ACTIONS. 

No person employed by the Employer; no Participant, former Participant, or their Beneficiaries; nor any other person having or claiming to
have an interest in the Plan is entitled to any notice of process. A final judgment entered in any such action or proceeding shall be binding and conclusive on all persons having or claiming to have an interest in the Plan. 

SECTION 10.11—SMALL AMOUNTS. 
 If the value of the Participant’s Vested Account does not exceed $5,000, the Participant’s entire Vested Account shall be distributed as of the earliest of his Retirement Date, the date he dies,
or the date he has a Severance from Employment for any other reason (the date the Employer provides notice to the record keeper of the Plan of such event, if later). For purposes of this section, if the Participant’s Vested Account is zero, the
Participant shall be deemed to have received a distribution of such Vested Account. This is a small amounts payment. 

  

					
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 In the event a Participant has a Severance from Employment (for any reason other than death
or retirement) and does not elect to have a small amounts payment paid directly to an Eligible Retirement Plan specified by the Participant in a Direct Rollover or to receive the distribution directly and his Vested Account is greater than $1,000, a
mandatory distribution will be made according to the DIRECT ROLLOVERS SECTION of this article. If his Vested Account is $1,000 or less, the Participant’s entire Vested Account shall be paid directly to him. 

If a small amounts payment is made on or after the date the Participant dies, the small amounts payment shall be made to the
Participant’s Beneficiary. If a small amounts payment is made while the Participant is living, the small amounts payment shall be made to the Participant. 
 The small amounts payment is in full settlement of all benefits otherwise payable. 

No other small amounts payments shall be made. 
 SECTION 10.12—WORD USAGE. 
 The masculine gender, where used in this
Plan, shall include the feminine gender and the singular words, where used in this Plan, shall include the plural, unless the context indicates otherwise. 
 The words “in writing” and “written,” where used in this Plan, shall include any other forms, such as voice response or other electronic system, as permitted by any governmental agency
to which the Plan is subject. 
 SECTION 10.13—CHANGE IN SERVICE METHOD. 

 

	 	(a)	Change of Service Method Under This Plan. If this Plan is amended to change the method of crediting service from the elapsed time method to the hours method for
any purpose under this Plan, the Employee’s service shall be equal to the sum of (1), (2), and (3) below: 

  

	 	(1)	The number of whole years of service credited to the Employee under the Plan as of the date the change is effective. 


 

	 	(2)	One year of service for the computation period in which the change is effective if he is credited with the required number of Hours of Service. For that portion of the
computation period ending on the date of the change (for the first day of the computation period if the change is made on the first day of the computation period), the Employee will be credited with the greater of (i) his actual Hours of
Service or (ii) the number of Hours of Service that is equivalent to the fractional part of a year of elapsed time service credited as of the date of the change, if any. In determining the equivalent Hours of Service, the Employee shall be
credited with 190 Hours of Service for each month and any fractional part of a month in such fractional part of a year. The number of months and any fractional part of a month shall be determined by multiplying the fractional part of a year,
expressed as a decimal, by 12. For the remaining portion of the computation period (the period beginning on the second day of the computation period and ending on the last day of the computation period if the change is made on the first day of the
computation period), the Employee will be credited with his actual Hours of Service. 

  

	 	(3)	The Employee’s service determined under this Plan using the hours method after the end of the computation period in which the change in service method was
effective. 


  

					
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	 	 	If this Plan is amended to change the method of crediting service from the hours method to the elapsed time method for any purpose under this Plan, the Employee’s
service shall be equal to the sum of (4), (5), and (6) below: 

  

	 	(4)	The number of whole years of service credited to the Employee under the Plan as of the beginning of the computation period in which the change in service method is
effective. 

  

	 	(5)	The greater of (i) the service that would be credited to the Employee for that entire computation period using the elapsed time method or (ii) the service
credited to him under the Plan as of the date the change is effective. 

  

	 	(6)	The Employee’s service determined under this Plan using the elapsed time method after the end of the applicable computation period in which the change in service
method was effective. 

  

	 	(b)	Transfers Between Plans with Different Service Methods. If an Employee has been a participant in another plan of the Employer that credited service under the
elapsed time method for any purpose that under this Plan is determined using the hours method, then the Employee’s service shall be equal to the sum of (1), (2), and (3) below: 


 

	 	(1)	The number of whole years of service credited to the Employee under the other plan as of the date he became an Eligible Employee under this Plan.


  

	 	(2)	One year of service for the applicable computation period in which he became an Eligible Employee if he is credited with the required number of Hours of Service. For
that portion of such computation period ending on the date he became an Eligible Employee (for the first day of such computation period if he became an Eligible Employee on the first day of such computation period), the Employee will be credited
with the greater of (i) his actual Hours of Service or (ii) the number of Hours of Service that is equivalent to the fractional part of a year of elapsed time service credited as of the date he became an Eligible Employee, if any. In
determining the equivalent Hours of Service, the Employee shall be credited with 190 Hours of Service for each month and any fractional part of a month in such fractional part of a year. The number of months and any fractional part of a month shall
be determined by multiplying the fractional part of a year, expressed as a decimal, by 12. For the remaining portion of such computation period (the period beginning on the second day of such computation period and ending on the last day of such
computation period if he became an Eligible Employee on the first day of such computation period), the Employee will be credited with his actual Hours of Service. 


 

	 	(3)	The Employee’s service determined under this Plan using the hours method after the end of the computation period in which he became an Eligible Employee.


 If an Employee has been a participant in another plan of the Employer that credited service under the hours
method for any purpose that under this Plan is determined using the elapsed time method, then the Employee’s service shall be equal to the sum of (4), (5), and (6) below: 

 

	 	(4)	The number of whole years of service credited to the Employee under the other plan as of the beginning of the computation period under that plan in which he became an
Eligible Employee under this Plan. 


  

					
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	 	(5)	The greater of (i) the service that would be credited to the Employee for that entire computation period using the elapsed time method or (ii) the service
credited to him under the other plan as of the date he became an Eligible Employee under this Plan. 

  

	 	(6)	The Employee’s service determined under this Plan using the elapsed time method after the end of the applicable computation period under the other plan in which he
became an Eligible Employee. 

 If an Employee has been a participant in a Controlled Group member’s plan
that credited service under a different method than is used in this Plan, in order to determine entry and vesting, the provisions in (b) above shall apply as though the Controlled Group member’s plan was a plan of the Employer. 

Any modification of service contained in this Plan shall be applicable to the service determined pursuant to this section. 

SECTION 10.14—MILITARY SERVICE. 
 Notwithstanding any provision of this Plan to the contrary, the Plan shall provide contributions, benefits, and service credit with respect to Qualified Military Service in accordance with Code
Section 414(u). Loan repayments shall be suspended under this Plan as permitted under Code Section 414(u). 

Beginning January 1, 2007, a Participant who dies on or after January 1, 2007 while performing Qualified Military Service is
treated as having resumed and then terminated employment on account of death, in accordance with Code Section 401(a)(37) and any subsequent guidance. The survivors of such Participant are entitled to any additional benefits provided under the
Plan on account of death of the Participant. 

  

					
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 ARTICLE XI 
 TOP-HEAVY PLAN REQUIREMENTS 
 SECTION 11.01—APPLICATION. 

The provisions of this article shall supersede all other provisions in the Plan to the contrary. The provisions of this article shall
apply for purposes of determining whether the Plan is a Top-heavy Plan for Plan Years beginning after December 31, 2001, and whether the Plan satisfies the minimum benefit requirements of Code Section 416(c) for such years. 

For the purpose of applying the Top-heavy Plan requirements of this article, all members of the Controlled Group shall be treated as one
Employer. The term Employer, as used in this article, shall be deemed to include all members of the Controlled Group, unless the term as used clearly indicates only the Employer is meant. 

The accrued benefit or account of a participant resulting from deductible employee contributions shall not be included for any purpose
under this article. 
 The contribution provisions of the MODIFICATION OF CONTRIBUTIONS SECTION of this article shall not apply
to any Employee who is included in a group of Employees covered by a collective bargaining agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more employers, including the
Employer, if there is evidence that retirement benefits were the subject of good faith bargaining between such representatives. For this purpose, the term “employee representatives” does not include any organization more than half of whose
members are employees who are owners, officers, or executives. 
 SECTION 11.02—DEFINITIONS. 

For purposes of this article the following terms are defined: 
 Aggregation Group means: 
  

	 	(a)	each of the Employer’s qualified plans in which a Key Employee is a participant during the Plan Year containing the Determination Date or any of the four preceding
Plan Years (regardless of whether the plans have terminated), 

  

	 	(b)	each of the Employer’s other qualified plans which allows the plan(s) described in (a) above to meet the nondiscrimination requirement of Code
Section 401(a)(4) or the minimum coverage requirement of Code Section 410, and 

  

	 	(c)	any of the Employer’s other qualified plans not included in (a) or (b) above which the Employer desires to include as part of the Aggregation Group. Such
a qualified plan shall be included only if the Aggregation Group would continue to satisfy the requirements of Code Sections 401(a)(4) and 410. 

 The plans in (a) and (b) above constitute the “required” Aggregation Group. The plans in (a), (b), and (c) above constitute the “permissive” Aggregation Group. 

  

					
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 Compensation means compensation as defined in the CONTRIBUTION LIMITATION SECTION of
Article III. 
 Determination Date means as to any plan, for any plan year subsequent to the first plan year, the last day
of the preceding plan year. For the first plan year of the plan, the Determination Date is the last day of that year. 
 Key
Employee means any Employee or former Employee (including any deceased Employee) who at any time during the Plan Year that includes the Determination Date is: 
  

	 	(a)	an officer of the Employer having Compensation for the Plan Year greater than $130,000 (as adjusted under Code Section 416(i)(1) for Plan Years beginning after
December 31, 2002), 

  

	 	(b)	a 5-percent owner of the Employer, or 

  

	 	(c)	a 1-percent owner of the Employer having Compensation for the Plan Year of more than $150,000. 


The determination of who is a Key Employee shall be made according to Code Section 416(i)(1) and the applicable regulations and other
guidance of general applicability issued thereunder. 
 Nonkey Employee means any Employee who is not a Key Employee.

 Top-heavy Plan means a plan that is top-heavy for any plan year. This Plan shall be top-heavy if any of the following
conditions exist: 
  

	 	(a)	The Top-heavy Ratio for this Plan exceeds 60 percent and this Plan is not part of any required Aggregation Group or permissive Aggregation Group.


  

	 	(b)	This Plan is a part of a required Aggregation Group, but not part of a permissive Aggregation Group, and the Top-heavy Ratio for the required Aggregation Group exceeds
60 percent. 

  

	 	(c)	This Plan is a part of a required Aggregation Group and part of a permissive Aggregation Group and the Top-heavy Ratio for the permissive Aggregation Group exceeds 60
percent. 

 Top-heavy Ratio means: 

 

	 	(a)	 If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer has not maintained
any defined benefit plan which during the five-year period ending on the Determination Date(s) has or has had accrued benefits, the Top-heavy Ratio for this Plan alone or for the required or permissive Aggregation Group, as appropriate, is a
fraction, the numerator of which is the sum of the account balances of all Key Employees as of the Determination Date(s) (including any part of any account balance distributed in the one-year period ending on the Determination Date(s) and
distributions under a terminated plan which if it had not been terminated would have been required to be included in the Aggregation Group), and the denominator of which is the sum of all account balances (including any part of any account balance
distributed in the one-year period ending on the Determination Date(s) and distributions under a terminated plan which if it had not been terminated would have been required to be included in the Aggregation Group), both computed in accordance with
Code Section 416 and the regulations thereunder. In the case of a distribution made for a reason other than Severance from Employment, death, or disability, this provision shall be applied by




  

					
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substituting “five-year period” for “one-year period.” Both the numerator and denominator of the Top-heavy Ratio are increased to reflect any contribution not actually made as
of the Determination Date, but which is required to be taken into account on that date under Code Section 416 and the regulations thereunder. 

  

	 	(b)	If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or
more defined benefit plans which during the five-year period ending on the Determination Date(s) has or has had accrued benefits, the Top-heavy Ratio for any required or permissive Aggregation Group, as appropriate, is a fraction, the numerator of
which is the sum of the account balances under the aggregated defined contribution plan or plans of all Key Employees, determined in accordance with (a) above, and the present value of accrued benefits under the aggregated defined benefit plan
or plans for all Key Employees as of the Determination Date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all participants, determined in accordance with
(a) above, and the present value of accrued benefits under the defined benefit plan or plans for all participants as of the Determination Date(s), all determined in accordance with Code Section 416 and the regulations thereunder. The
accrued benefits under a defined benefit plan in both the numerator and denominator of the Top-heavy Ratio are increased for any distribution of an accrued benefit made in the one-year period ending on the Determination Date (and distributions under
a terminated plan which if it had not been terminated would have been required to be included in the Aggregation Group). In the case of a distribution made for a reason other than Severance from Employment, death, or disability, this provision shall
be applied by substituting “five-year period” for “one-year period.” 

  

	 	(c)	For purposes of (a) and (b) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent Valuation
Date that falls within or ends with the 12-month period ending on the Determination Date, except as provided in Code Section 416 and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances
and accrued benefits of a participant (i) who is not a Key Employee but who was a Key Employee in a prior year or (ii) who has not been credited with at least one hour of service with any employer maintaining the plan at any time during
the one-year period ending on the Determination Date will be disregarded. The calculation of the Top-heavy Ratio and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Code
Section 416 and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the Top-heavy Ratio. When aggregating plans, the value of account balances and accrued benefits will be
calculated with reference to the Determination Dates that fall within the same calendar year. 

 The accrued
benefit of a participant other than a Key Employee shall be determined under (i) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (ii) if there is no such
method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Code Section 411(b)(1)(C). 
 SECTION 11.03—MODIFICATION OF CONTRIBUTIONS. 
 During any Plan Year in
which this Plan is a Top-heavy Plan, the Employer shall make a minimum contribution as of the last day of the Plan Year for each Nonkey Employee who is an Employee on the last day of the Plan Year and who was an Active Participant at any time during
the Plan Year. A Nonkey Employee is not required to have a minimum number of Hours of Service or minimum amount of Compensation in order to be entitled to this minimum. A Nonkey Employee who fails to be an Active Participant merely because his
Compensation is less than a stated amount or merely because of a failure to make mandatory participant contributions or, in the case of a cash or deferred arrangement, elective contributions shall be treated as if he were an Active Participant. The
minimum is the lesser of (a) or (b) below: 
  

	 	(a)	3 percent of such person’s Compensation for such Plan Year. 


  

					
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	 	(b)	The “highest percentage” of Compensation for such Plan Year at which the Employer’s Contributions are made for or allocated to any Key Employee. The
highest percentage shall be determined by dividing the Employer Contributions made for or allocated to each Key Employee during the Plan Year by the amount of his Compensation for such Plan Year, and selecting the greatest quotient (expressed as a
percentage). To determine the highest percentage, all of the Employer’s defined contribution plans within the Aggregation Group shall be treated as one plan. The minimum shall be the amount in (a) above if this Plan and a defined benefit
plan of the Employer are required to be included in the Aggregation Group and this Plan enables the defined benefit plan to meet the requirements of Code Section 401(a)(4) or 410. 


For purposes of (a) and (b) above, Compensation shall be limited by Code Section 401(a)(17). 

If the Employer’s contributions and allocations otherwise required under the defined contribution plan(s) are at least equal to the
minimum above, no additional contribution shall be required. If the Employer’s total contributions and allocations are less than the minimum above, the Employer shall contribute the difference for the Plan Year. 

The minimum contribution applies to all of the Employer’s defined contribution plans in the aggregate which are Top-heavy Plans. A
minimum contribution under a profit sharing plan shall be made without regard to whether or not the Employer has profits. 
 If
a person who is otherwise entitled to a minimum contribution above is also covered under another defined contribution plan of the Employer’s which is a Top-heavy Plan during that same Plan Year, any additional contribution required to meet the
minimum above shall be provided in this Plan. 
 If a person who is otherwise entitled to a minimum contribution above is also
covered under a defined benefit plan of the Employer’s that is a Top-heavy Plan during that same Plan Year, the minimum benefits for him shall not be duplicated. The defined benefit plan shall provide an annual benefit for him on, or adjusted
to, a straight life basis equal to the lesser of: 
  

	 	(c)	2 percent of his average compensation multiplied by his years of service, or 


 

	 	(d)	20 percent of his average compensation. 


Average compensation and years of service shall have the meaning set forth in such defined benefit plan for this purpose. 

For purposes of this section, any employer contribution made according to a salary reduction or similar arrangement shall not apply in
determining if the minimum contribution requirement has been met, but shall apply in determining the minimum contribution required. Matching contributions, as defined in Code Section 401(m), shall be taken into account for purposes of
satisfying the minimum contribution requirements of Code Section 416(c)(2) and the Plan. Matching contributions that are used to satisfy the minimum contribution requirements shall be treated as matching contributions for purposes of the actual
contribution percentage test and other requirements of Code Section 401(m). 
 The requirements of this section shall be
met without regard to any Social Security contribution. 

  

					
	 RESTATEMENT JUNE 1, 2012
	 	76	  	ARTICLE XI (88899) -2









 By executing this Plan, the Primary Employer acknowledges having counseled to the extent
necessary with selected legal and tax advisors regarding the Plan’s legal and tax implications. 
 Executed this 30th day
of May, 2012. 
  

			
	CASS INFORMATION SYSTEMS, INC.
		
	By:	 	/s/ P. Stephen Appelbaum
		
		 	Executive Vice President/CFO
		 	Title



  

					
	 RESTATEMENT JUNE 1, 2012
	 	77	  	PLAN EXECUTION (88899) -2
		 		  	Subtype 110217









 PROTECTED BENEFIT ADDENDUM 

The following benefit(s) were included in the Profitlab, Inc. 401(k)/Profit Sharing Plan and have been amended as of November 1,
2004. According to Section 411(d)(6) of the Internal Revenue Code, the benefit(s) described below shall be available to Plan Participants who were former participants of the Profitlab, Inc. 401(k)/Profit Sharing Plan and who had an account
balance on that date (or the date of adoption, if later). The protected benefit(s) only apply to Participants or to the value of their accounts as of that date (adjusted for earnings or losses since that date) as described below. 

 

					
	 Protected Benefit
	  	 Description
	  	 Operation

	In-service Withdrawals	  	A Participant, who has attained age 59 1/2 or older, may withdraw any part of his Vested Account at any time.	  	Participants who were participants as of November 1, 2004, may elect to receive the value of their vested account (as of November 1, 2004) when they satisfy the requirement for the
prior in-service withdrawal.
			
	Definition of Totally and Permanently Disabled	  	The inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or can be
expected to last for a continuous period of not less than 12 months. The disability shall be determined by a licensed physician chosen by the administrator. However, the administrator may rely upon such determination of disability if the condition
constitutes total disability under the Federal Social Security Act.	  	 Participants who were disabled according to the plan’s definition prior to November 1, 2004, will continue to be considered
disabled under the amended definition.
  
 Participants who were not disabled
as of November 1, 2004, must meet the definition in the plan as of the date of their disability.


 The following benefit(s) were included in this Plan and have been amended as of January 1, 2008.
According to Section 411(d)(6) of the Internal Revenue Code, the benefit(s) described below shall be available to Plan Participants who had an account balance on that date (or the date of adoption, if later). The protected benefit(s) only apply
to Participants or to the value of their accounts as of that date (adjusted for earnings or losses since that date) as described below. 
  

					
	 Protected Benefit
	  	 Description
	  	 Operation

	Normal Retirement Age	  	Age 65.	  	Participants who were Participants as of January 1, 2008, may elect to receive the value of their account as of the date of the change when they reach age 65.
			
		  		  	Participants who were age 65 or older as of January 1, 2008, will be 100% vested in their account as of January 1, 2008, and in all future contributions.


  

					
	 RESTATEMENT JUNE 1, 2012
	 	78	  	ADDENDUM (88899) -2









 The following benefit(s) were included in this Plan and have been removed as of June 1,
2012. According to Section 411(d)(6) of the Internal Revenue Code, the benefit(s) described below shall be available to Plan Participants who had an account balance on that date (or the date of adoption, if later). The protected benefit(s) only
apply to Participants or to the value of their accounts as of that date (adjusted for earnings or losses since that date) as described below. 
  

					
	 Protected Benefit
	  	 Description
	  	 Operation

	In-service Withdrawals	  	A Participant may withdraw any part of his Vested Account resulting from Rollover Contributions. A Participant may make only two such withdrawals in any 12-month period.	  	Participants who were participants as of June 1, 2012, may elect to receive the value of their vested account (as of June 1, 2012) when they satisfy the requirement for the prior
in-service withdrawal.


  

					
	 RESTATEMENT JUNE 1, 2012
	 	79	  	ADDENDUM (88899) -2