EX-4.9



 Exhibit 4.9 

NOVA 401(K) ASSOCIATES 

VOLUME SUBMITTER PROTOTYPE PLAN 







 TABLE OF CONTENTS 

 

							
	 ARTICLE I

DEFINITIONS
	   
   

	
	 ARTICLE II

ADMINISTRATION
	   
   

			
	 2.1
	  	 POWERS AND RESPONSIBILITIES OF THE EMPLOYER
	  	 	14	  
	 2.2
	  	 DESIGNATION OF ADMINISTRATIVE AUTHORITY
	  	 	14	  
	 2.3
	  	 ALLOCATION AND DELEGATION OF RESPONSIBILITIES
	  	 	14	  
	 2.4
	  	 POWERS AND DUTIES OF THE ADMINISTRATOR
	  	 	14	  
	 2.5
	  	 RECORDS AND REPORTS
	  	 	15	  
	 2.6
	  	 APPOINTMENT OF ADVISERS
	  	 	15	  
	 2.7
	  	 INFORMATION FROM EMPLOYER
	  	 	15	  
	 2.8
	  	 PAYMENT OF EXPENSES
	  	 	16	  
	 2.9
	  	 MAJORITY ACTIONS
	  	 	16	  
	 2.10
	  	 CLAIMS PROCEDURE
	  	 	16	  
	 2.11
	  	 CLAIMS REVIEW PROCEDURE
	  	 	16	  
	
	 ARTICLE III

ELIGIBILITY
	   
   

			
	 3.1
	  	 CONDITIONS OF ELIGIBILITY
	  	 	16	  
	 3.2
	  	 EFFECTIVE DATE OF PARTICIPATION
	  	 	16	  
	 3.3
	  	 DETERMINATION OF ELIGIBILITY
	  	 	17	  
	 3.4
	  	 TERMINATION OF ELIGIBILITY
	  	 	17	  
	 3.5
	  	 REHIRED EMPLOYEES AND BREAKS IN SERVICE
	  	 	17	  
	 3.6
	  	 ELECTION NOT TO PARTICIPATE
	  	 	18	  
	
	 ARTICLE IV CONTRIBUTION AND

ALLOCATION
	   
   

			
	 4.1
	  	 FORMULA FOR DETERMINING EMPLOYER’S CONTRIBUTION
	  	 	18	  
	 4.2
	  	 TIME OF PAYMENT OF EMPLOYER’S CONTRIBUTION
	  	 	19	  
	 4.3
	  	 ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS
	  	 	19	  
	 4.4
	  	 MAXIMUM ANNUAL ADDITIONS
	  	 	25	  
	 4.5
	  	 ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS
	  	 	27	  
	 4.6
	  	 ROLLOVERS
	  	 	28	  
	 4.7
	  	 PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS
	  	 	28	  
	 4.8
	  	 AFTER-TAX VOLUNTARY EMPLOYEE CONTRIBUTIONS
	  	 	29	  
	 4.9
	  	 QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS
	  	 	30	  
	 4.10
	  	 PARTICIPANT DIRECTED INVESTMENTS
	  	 	30	  
	 4.11
	  	 INTEGRATION IN MORE THAN ONE PLAN
	  	 	31	  
	 4.12
	  	 QUALIFIED MILITARY SERVICE
	  	 	31	  


  
 i 









							
	 ARTICLE V

VALUATIONS
	   
   

			
	 5.1
	  	 VALUATION OF THE TRUST FUND
	  	 	31	  
	 5.2
	  	 METHOD OF VALUATION
	  	 	31	  
	
	 ARTICLE VI

DETERMINATION AND DISTRIBUTION OF BENEFITS
	   
   

			
	 6.1
	  	 DETERMINATION OF BENEFITS UPON RETIREMENT
	  	 	32	  
	 6.2
	  	 DETERMINATION OF BENEFITS UPON DEATH
	  	 	32	  
	 6.3
	  	 DETERMINATION OF BENEFITS IN EVENT OF DISABILITY
	  	 	33	  
	 6.4
	  	 DETERMINATION OF BENEFITS UPON TERMINATION
	  	 	33	  
	 6.5
	  	 DISTRIBUTION OF BENEFITS
	  	 	34	  
	 6.6
	  	 DISTRIBUTION OF BENEFITS UPON DEATH
	  	 	38	  
	 6.7
	  	 TIME OF DISTRIBUTION
	  	 	39	  
	 6.8
	  	 REQUIRED MINIMUM DISTRIBUTIONS
	  	 	39	  
	 6.9
	  	 DISTRIBUTION FOR MINOR OR INCOMPETENT INDIVIDUAL
	  	 	43	  
	 6.10
	  	 LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN
	  	 	43	  
	 6.11
	  	 IN-SERVICE DISTRIBUTION
	  	 	44	  
	 6.12
	  	 ADVANCE DISTRIBUTION FOR HARDSHIP
	  	 	44	  
	 6.13
	  	 SPECIAL RULE FOR CERTAIN PROFIT SHARING PLANS
	  	 	44	  
	 6.14
	  	 QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION
	  	 	45	  
	 6.15
	  	 DIRECT ROLLOVERS
	  	 	45	  
	 6.16
	  	 TRANSFER OF ASSETS FROM A MONEY PURCHASE PLAN
	  	 	46	  
	 6.17
	  	 CORRECTIVE DISTRIBUTIONS
	  	 	46	  
	
	 ARTICLE VII TRUSTEE AND

CUSTODIAN
	   
   

			
	 7.1
	  	 BASIC RESPONSIBILITIES OF THE TRUSTEE
	  	 	46	  
	 7.2
	  	 INVESTMENT POWERS AND DUTIES OF DISCRETIONARY TRUSTEE
	  	 	47	  
	 7.3
	  	 INVESTMENT POWERS AND DUTIES OF NONDISCRETIONARY TRUSTEE
	  	 	49	  
	 7.4
	  	 POWERS AND DUTIES OF CUSTODIAN
	  	 	50	  
	 7.5
	  	 LIFE INSURANCE
	  	 	50	  
	 7.6
	  	 LOANS TO PARTICIPANTS
	  	 	51	  
	 7.7
	  	 ALLOCATION AND DELEGATION OF RESPONSIBILITIES
	  	 	52	  
	 7.8
	  	 TRUSTEE’S COMPENSATION AND EXPENSES AND TAXES
	  	 	52	  
	 7.9
	  	 ANNUAL REPORT OF THE TRUSTEE
	  	 	52	  
	 7.10
	  	 AUDIT
	  	 	53	  
	 7.11
	  	 RESIGNATION, REMOVAL AND SUCCESSION OF TRUSTEE
	  	 	53	  
	 7.12
	  	 TRANSFER OF INTEREST
	  	 	53	  
	 7.13
	  	 TRUSTEE INDEMNIFICATION
	  	 	54	  
	 7.14
	  	 EMPLOYER SECURITIES AND REAL PROPERTY
	  	 	54	  


  
 ii 









							
	 ARTICLE VIII

AMENDMENT, TERMINATION AND MERGERS
	   
   

			
	 8.1
	  	 AMENDMENT
	  	 	54	  
	 8.2
	  	 TERMINATION
	  	 	55	  
	 8.3
	  	 MERGER, CONSOLIDATION OR TRANSFER OF ASSETS
	  	 	55	  
	
	 ARTICLE IX

TOP-HEAVY PROVISIONS
	   
   

			
	 9.1
	  	 TOP-HEAVY PLAN REQUIREMENTS
	  	 	55	  
	 9.2
	  	 DETERMINATION OF TOP-HEAVY STATUS
	  	 	55	  
	
	 ARTICLE X

MISCELLANEOUS
	   
   

			
	 10.1
	  	 EMPLOYER ADOPTIONS
	  	 	57	  
	 10.2
	  	 PARTICIPANT’S RIGHTS
	  	 	57	  
	 10.3
	  	 ALIENATION
	  	 	57	  
	 10.4
	  	 CONSTRUCTION OF PLAN
	  	 	57	  
	 10.5
	  	 GENDER AND NUMBER
	  	 	57	  
	 10.6
	  	 LEGAL ACTION
	  	 	58	  
	 10.7
	  	 PROHIBITION AGAINST DIVERSION OF FUNDS
	  	 	58	  
	 10.8
	  	 EMPLOYER’S AND TRUSTEE’S PROTECTIVE CLAUSE
	  	 	58	  
	 10.9
	  	 INSURER’S PROTECTIVE CLAUSE
	  	 	58	  
	 10.10
	  	 RECEIPT AND RELEASE FOR PAYMENTS
	  	 	58	  
	 10.11
	  	 ACTION BY THE EMPLOYER
	  	 	58	  
	 10.12
	  	 NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY
	  	 	58	  
	 10.13
	  	 HEADINGS
	  	 	59	  
	 10.14
	  	 APPROVAL BY INTERNAL REVENUE SERVICE
	  	 	59	  
	 10.15
	  	 UNIFORMITY
	  	 	59	  
	 10.16
	  	 PAYMENT OF BENEFITS
	  	 	59	  
	 10.17
	  	 ELECTRONIC MEDIA
	  	 	59	  
	 10.18
	  	 PLAN CORRECTION
	  	 	59	  
	 10.19
	  	 NONTRUSTEED PLANS
	  	 	59	  
	
	 ARTICLE XI PARTICIPATING

EMPLOYERS
	   
   

			
	 11.1
	  	 ELECTION TO BECOME A PARTICIPATING EMPLOYER
	  	 	60	  
	 11.2
	  	 REQUIREMENTS OF PARTICIPATING EMPLOYERS
	  	 	60	  
	 11.3
	  	 DESIGNATION OF AGENT
	  	 	60	  
	 11.4
	  	 EMPLOYEE TRANSFERS
	  	 	60	  
	 11.5
	  	 PARTICIPATING EMPLOYER’S CONTRIBUTION AND FORFEITURES
	  	 	60	  
	 11.6
	  	 AMENDMENT
	  	 	61	  
	 11.7
	  	 DISCONTINUANCE OF PARTICIPATION
	  	 	61	  
	 11.8
	  	 ADMINISTRATOR’S AUTHORITY
	  	 	61	  
	 11.9
	  	 PARTICIPATING EMPLOYER CONTRIBUTION FOR AFFILIATE
	  	 	61	  


  
 iii 









							
	 ARTICLE XII

CASH OR DEFERRED PROVISIONS
	   
   

			
	 12.1
	  	 FORMULA FOR DETERMINING EMPLOYER’S CONTRIBUTION
	  	 	61	  
	 12.2
	  	 PARTICIPANT’S SALARY REDUCTION ELECTION
	  	 	62	  
	 12.3
	  	 ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS
	  	 	64	  
	 12.4
	  	 ACTUAL DEFERRAL PERCENTAGE TESTS
	  	 	65	  
	 12.5
	  	 ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS
	  	 	67	  
	 12.6
	  	 ACTUAL CONTRIBUTION PERCENTAGE TESTS
	  	 	70	  
	 12.7
	  	 ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS
	  	 	72	  
	 12.8
	  	 SAFE HARBOR PROVISIONS
	  	 	74	  
	 12.9
	  	 ADVANCE DISTRIBUTION FOR HARDSHIP
	  	 	76	  
	
	 ARTICLE XIII SIMPLE 401(K)

PROVISIONS
	   
   

			
	 13.1
	  	 SIMPLE 401(k) PROVISIONS
	  	 	77	  
	 13.2
	  	 DEFINITIONS
	  	 	77	  
	 13.3
	  	 CONTRIBUTIONS
	  	 	77	  
	 13.4
	  	 ELECTION AND NOTICE REQUIREMENTS
	  	 	78	  
	 13.5
	  	 VESTING REQUIREMENTS
	  	 	78	  
	 13.6
	  	 TOP-HEAVY RULES
	  	 	78	  
	 13.7
	  	 NONDISCRIMINATION TESTS
	  	 	78	  
	
	 ARTICLE XIV

MULTIPLE EMPLOYER PROVISIONS
	   
   

			
	 14.1
	  	 ELECTION AND OVERRIDING EFFECT
	  	 	78	  
	 14.2
	  	 DEFINITIONS
	  	 	79	  
	 14.3
	  	 PARTICIPATING EMPLOYER ELECTIONS
	  	 	79	  
	 14.4
	  	 HIGHLY COMPENSATED EMPLOYEE STATUS
	  	 	79	  
	 14.5
	  	 TESTING
	  	 	79	  
	 14.6
	  	 TOP-HEAVY PROVISIONS
	  	 	80	  
	 14.7
	  	 COMPENSATION
	  	 	80	  
	 14.8
	  	 SERVICE
	  	 	80	  
	 14.9
	  	 REQUIRED MINIMUM DISTRIBUTIONS
	  	 	80	  
	 14.10
	  	 COOPERATION AND INDEMNIFICATION
	  	 	80	  
	 14.11
	  	 TRANSITION RULES
	  	 	81	  
	 14.12
	  	 INVOLUNTARY TERMINATION
	  	 	81	  
	 14.13
	  	 VOLUNTARY TERMINATION
	  	 	82	  


  
 iv 








 Volume Submitter Plan 

 
 ARTICLE I 

DEFINITIONS 
 As used in
this Plan, the following words and phrases shall have the meanings set forth herein unless a different meaning is clearly required by the context: 
 1.1
“Account” means any separate notational account established and maintained by the Administrator for each Participant under the Plan. To the extent applicable, a Participant may have any (or all) of the following Accounts: 

(a) “Combined Account” means the account representing the Participant’s total interest under the Plan resulting from
(a) the Employer’s contributions in the case of a Profit Sharing Plan or Money Purchase Plan, and (b) the Employer Nonelective Contributions in the case of a 401(k) Profit Sharing Plan. Separate accountings shall be maintained with
respect to that portion of a Participant’s Account attributable to Employer contributions made pursuant to Section 12.1(a)(2) and to Employer contributions made pursuant to Section 12.1(a)(3). 

(b) “Elective Deferral Account” means the account established hereunder to which Elective Deferrals (including a separate accounting
for Catch-Up Contributions) are allocated. Amounts in the Participant’s Elective Deferral Account are nonforfeitable when made and are subject to the distribution restrictions of Section 12.2(d). For calendar years beginning after
December 31, 2005, the Elective Deferral Account may consist of the sub-Accounts listed below. Unless specifically stated otherwise, any reference to a Participant’s Elective Deferral Account will refer to both of these sub-Accounts. 

(1) “Pre-Tax Elective Deferral Account” means the portion of the Elective Deferral Account attributable to Pre-Tax Elective Deferrals
(i.e., Elective Deferrals that are not subject to Federal Income Tax at the time of their deferral to the Plan). 
 (2) “Roth Elective
Deferral Account” means the portion of the Elective Deferral Account attributable to Roth Elective Deferrals (i.e., that are subject to Federal Income Tax at the time of their deferral). 

(c) “Qualified Matching Contribution Account” means the account established hereunder to which Qualified Matching Contributions are
allocated. Amounts in the Qualified Matching Contribution Account are nonforfeitable when made and are subject to the distribution restrictions of Section 12.2(d). 

(d) “Qualified Nonelective Contribution Account” means the account established hereunder to which Qualified Nonelective Contributions
are allocated. Amounts in the Qualified Nonelective Contribution Account are nonforfeitable when made and are subject to the distribution restrictions of Section 12.2(d). 

(e) “Qualified Voluntary Employee Contribution Account” means the account established hereunder to which a Participant’s tax-
deductible qualified voluntary employee contributions made pursuant to Section 4.9 are allocated. 
 (f) “Rollover Account”
means the account established hereunder to which amounts transferred from another qualified plan or 
 Individual Retirement Account in
accordance with Section 4.6 are allocated. 
 (g) “Transfer Account” means the account established hereunder to which amounts
transferred to this Plan from a direct plan-to-plan transfer in accordance with Section 4.7 are allocated. 
 (h) “Voluntary
Contribution Account” means the account established hereunder to which after-tax voluntary Employee contributions made pursuant to Section 4.8 are allocated. Amounts recharacterized as after-tax voluntary Employee contributions pursuant to
Section 12.5 shall remain subject to the limitations of Section 12.2. Therefore, a separate accounting shall be maintained with respect to that portion of the Voluntary Contribution Account attributable to after-tax voluntary Employee
contributions made pursuant to Section 4.8. 
 1.2 “ACP” means the “Actual Contribution Percentage” determined pursuant to
Section 12.6(d). 
 1.3 “Act” means the Employee Retirement Income Security Act of 1974, as it may be amended from time to time. 

1.4 “ADP” means the “Actual Deferral Percentage” determined pursuant to Section 12.4(d). 

1.5 “Administrator” means the Employer unless another person or entity has been designated by the Employer pursuant to Section 2.2 to
administer the Plan on behalf of the Employer. “Administrator” also includes any Qualified Termination Administrator (QTA) that has assumed the responsibilities of the Administrator in accordance with guidelines set forth by the Department
of Labor. 
 1.6 “Adoption Agreement” means the separate agreement which is executed by the Employer and sets forth the elective provisions
of this Plan and Trust as specified by the Employer. 

  
 1 








 Volume Submitter Plan 

 
 1.7 “Affiliated Employer” means any corporation which is a member of a
controlled group of corporations (as defined in Code Section 414(b)) which includes the Employer; any trade or business (whether or not incorporated) which is under common control (as defined in Code Section 414(c)) with the Employer; any
organization (whether or not incorporated) which is a member of an affiliated service group (as defined in Code Section 414(m)) which includes the Employer; and any other entity required to be aggregated with the Employer pursuant to
Regulations under Code Section 414(o). 
 1.8 “Anniversary Date” means the last day of the Plan Year. 

1.9 “Annuity Starting Date” means, with respect to any Participant, the first day of the first period for which an amount is paid as an
annuity, or, in the case of a benefit not payable in the form of an annuity, the first day on which all events have occurred which entitles the Participant to such benefit. 

1.10 “Beneficiary” means the person (or entity) to whom all or a portion of a deceased Participant’s interest in the Plan is payable,
subject to the restrictions of Sections 6.2 and 6.6. 
 1.11 “Catch-Up Contribution” means, effective for taxable years beginning after
December 31, 2001, an Elective Deferral made to the Plan by a Catch-Up Eligible Participant that, during any taxable year of such Participant, exceeds one of the following: 

(a) a statutory dollar limit on Elective Deferrals or “annual additions” as provided in Code Sections 401(a)(30), 402(h), 403(b),
408, 415(c), or 457(b)(2) (without regard to Code Section 457(b)(3)), as applicable; 
 (b) any Plan limit on Elective Deferrals other
than a limit described in (a) above; or the limit imposed by the actual deferral percentage (ADP) test under Code Section 401(k)(3) which Excess Contributions would otherwise be distributed pursuant to Section 12.5(b) to a Highly
Compensated Employee who is a Catch-Up Eligible Participant. 
 Catch-Up Contributions for a Participant for a Participant’s taxable
year may not exceed the dollar limit on Catch-Up Contributions under Code Section 414(v) for the Participant’s 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 shall be in multiples of $500. Notwithstanding the preceding, different dollar limits apply to Catch-Up Contributions under SIMPLE 401(k) plans. 

1.12 “Catch-Up Eligible Participant” means, for any Participant’s taxable year beginning after December 31, 2001, a Participant who:

 (a) is eligible to make Elective Deferrals to the Plan pursuant to Section 12.2; and 

(b) will attain age 50 or older by the end of such taxable year. 

1.13 “Code” means the Internal Revenue Code of 1986, as it may be amended from time to time. 

1.14 “Compensation” means, with respect to any Participant and except as otherwise provided below and in the Adoption Agreement, 

(a) one of the following as elected in the Adoption Agreement: 

(1) Information required to be reported under Code Sections 6041, 6051 and 6052 (Wages, tips and other compensation as reported on Form W-2).
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 must 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)). 
 (2)
Code Section 3401(a) Wages. Compensation means an Employee’s wages within the meaning of Code Section 3401(a) for the purposes of income tax withholding at the source but determined without regard to any rules 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)). 

  
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 Volume Submitter Plan 

 
 (3) 415 safe harbor compensation. Compensation means wages, salaries,
and fees for professional services and other amounts received (without regard to whether or not an amount is paid in cash) for personal services actually rendered in the course of employment with the Employer maintaining the Plan to the extent that
the amounts are includible in gross income (including, but not limited to, commissions paid salespersons, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and
reimbursements, or other expense allowances under a nonaccountable plan (as described in Regulation Section 1.62-2(c))), and excluding the following: 

(i) Employer contributions to a plan of deferred compensation which are not includible in the Employee’s gross income for the taxable
year in which contributed, or Employer contributions under a simplified employee pension plan to the extent such contributions are excludable from the Employee’s gross income, or any distributions from a plan of deferred compensation; 

(ii) Amounts realized from the exercise of a nonqualified stock option, or when restricted stock (or property) held by the Employee either
becomes freely transferable or is no longer subject to a substantial risk of forfeiture; 
 (iii) Amounts realized from the sale, exchange
or other disposition of stock acquired under a qualified stock option; and 
 (iv) Other amounts which receive special tax benefits, or
contributions made by the Employer (whether or not under a salary reduction agreement) towards the purchase of an annuity contract described in Code Section 403(b) (whether or not the contributions are actually excludable from the gross income
of the Employee). 
 (b) However, Compensation for any Self-Employed Individual shall be equal to Earned Income. Furthermore, the
contributions on behalf of any Owner-Employee shall be made only with respect to the Earned Income for such Owner-Employee which is derived from the trade or business with respect to which such Plan is established. 

(c) Compensation shall include only that Compensation which is actually paid to the Participant during the determination period. Except as
otherwise provided in this Plan, the determination period shall be the period elected by the Employer in the Adoption Agreement. If the Employer makes no election, the determination period shall be the Plan Year. 

(d) Notwithstanding the above, if elected in the Adoption Agreement, Compensation shall include all of the following types of elective
contributions and all of the following types of deferred compensation: 
 (1) Elective contributions that are made by the Employer on behalf
of a Participant that are not includible in gross income under Code Sections 125, 402(e)(3), 402(h)(1)(B), 403(b), and 132(f)(4). If specified in Appendix A to the Adoption Agreement (Other Permitted Elections), amounts under Code Section 125
shall be deemed to include any amounts not available to a Participant in cash in lieu of group health coverage because the Participant is unable to certify that he or she has other health coverage. An amount will be treated as an amount under Code
Section 125 pursuant to the preceding sentence only if the Employer does not request or collect information regarding the Participant’s other health coverage as part of the enrollment process for the health plan. 

(2) Compensation deferred under an eligible deferred compensation plan within the meaning of Code Section 457(b); and 

(3) Employee contributions (under governmental plans) described in Code Section 414(h)(2) that are picked up by the employing unit and
thus are treated as Employer contributions. 
 (e) If the Employer elects, in Appendix A to the Adoption Agreement (Other Permitted
Elections), to apply the post-severance compensation provisions of the proposed Code Section 415 Regulations, then Compensation will include payments made within 2 1/2 months after severance from employment (within the meaning of Code
Section 401(k)(2)(B)(i)(I)) if they are payments that, absent a severance from employment, would have been paid to the Employee while the Employee continued in employment with the Employer and are regular compensation for services during the
Employee’s regular working hours, compensation for services outside the Employee’s regular working hours (such as overtime or shift differential), commissions, bonuses, or other similar compensation, and payments for accrued bona fide
sick, vacation or other leave, but only if the Employee would have been able to use the leave if employment had continued. Any payments not described above are not considered Compensation if paid after severance from employment, even if they are
paid within 2 1/2 months following severance from employment, except for payments to an individual who does not currently perform services for the Employer by reason of qualified military service (within the meaning of Code
Section 414(u)(1)) to the extent these payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the Employer rather than entering qualified military service. 

(f) For Plan Years beginning on or after January 1, 2002, Compensation in excess of $200,000 shall be disregarded for all purposes, except
that for purposes of salary deferral elections, the Administrator is not required to disregard Compensation in excess of $200,000. Such amount shall be adjusted by the Commissioner for increases in the cost-of-living 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 twelve (12) months, the
$200,000 annual Compensation limit will be multiplied by a fraction, the numerator of which is the number of months in the determination period, and the denominator of which is twelve (12). 

  
 3 








 Volume Submitter Plan 

 
 (g) If, in the Adoption Agreement, the Employer elects to exclude a
class of Employees from the Plan, then Compensation for any Employee who becomes eligible or ceases to be eligible to participate during a determination period shall only include Compensation while the Employee is an Eligible Employee. 

(h) If, in connection with the adoption of any amendment, the definition of Compensation has been modified, then, except as otherwise provided
herein, for Plan Years prior to the Plan Year which includes the adoption date of such amendment, Compensation means compensation determined pursuant to the terms of the Plan then in effect. 

1.15 “Contract” or “Policy” means any life insurance policy, retirement income policy, or annuity contract (group or individual)
issued by the Insurer. In the event of any conflict between the terms of this Plan and the terms of any contract purchased hereunder, the Plan provisions shall control. 

1.16 “Custodian” means a person or entity that has custody of all or any portion of the Plan assets. 

1.17 “Designated Investment Alternative” means a specific investment identified by name by the Employer (or such other Fiduciary who has been
given the authority to select investment options) as an available investment under the Plan to which Plan assets may be invested by the Trustee (or Insurer) pursuant to the investment direction of a Participant. 

1.18 “Directed Investment Option” means a Designated Investment Alternative and any other investment permitted by the Plan and the Participant
Direction Procedures to which Plan assets may be invested pursuant to the investment direction of a Participant. 
 1.19 “Directed Trustee”
means a Trustee who, with respect to the investment of Plan assets, is subject to the direction of the Plan Administrator, the Employer, a properly appointed Investment Manager, a named Fiduciary, or Plan Participant. To the extent the Trustee is a
Directed Trustee, the Trustee does not have any discretionary authority with respect to the investment of Plan assets. In addition, the Trustee is not responsible for the propriety of any directed investment made pursuant to this Section and shall
not be required to consult or advise the Employer regarding the investment quality of any directed investment held under the Plan. 
 1.20
“Discretionary Trustee” means a Trustee who has the authority and discretion to invest, manage or control any portion of the Plan assets without direction from any person or entity. 

1.21 “Early Retirement Date” means the date specified in the Adoption Agreement on which a Participant has satisfied the requirements
specified in the Adoption Agreement (Early Retirement Age). If elected in the Adoption Agreement, a Participant shall become fully Vested upon satisfying such requirements if the Participant is still employed at the Early Retirement Age. 

A Participant who separates from service after satisfying any service requirement but before satisfying the age requirement for Early
Retirement Age and who thereafter reaches the age requirement contained herein shall be entitled to receive benefits under this Plan (other than any accelerated vesting and allocations of Employer contributions) as though the requirements for Early
Retirement Age had been satisfied. 
 1.22 “Earned Income” means the net earnings from self-employment in the trade or business with respect
to which the Plan is established, for which the personal services of the individual are a material income-producing factor. Net earnings will be determined without regard to items not included in gross income and the deductions allocable to such
items. Net earnings are reduced by contributions made by the Employer to a qualified plan to the extent deductible under Code Section 404. In addition, net earnings shall be determined with regard to the deduction allowed to the taxpayer by
Code Section 164(f). 
 If Compensation is defined to exclude any items of Compensation (other than Elective Deferrals), then for
purposes of determining the Compensation of a Self-Employed Individual, Earned Income shall be adjusted by multiplying Earned Income by the percentage of total Compensation that is included for the Eligible Participants who are Nonhighly Compensated
Employees. The percentage is determined by calculating the percentage of each Nonhighly Compensated Eligible Participant’s total Compensation prior to excluding any items selected in the Adjustments to Compensation Section of the Adoption
Agreement that is included in the definition of Compensation and averaging those percentages. 
 1.23 “Effective Date” means the date this
Plan, including any restatement or amendment of this Plan, is effective. Where the Plan is restated or amended, a reference to Effective Date is the effective date of the restatement or amendment, except where the context indicates a reference to an
earlier Effective Date. If this Plan is retroactively effective, the provisions of this Plan generally control. However, if the provisions of this Plan are different from the provisions of the Employer’s prior plan document and, after the
retroactive Effective Date of this Plan, the Employer operated in compliance with the provisions of the prior plan, the provisions of such prior plan are incorporated into this Plan for purposes of determining whether the Employer operated the Plan
in compliance with its terms, provided operation in compliance with the terms of the prior plan do not violate any qualification requirements under the Code, Regulations, or other IRS guidance. 

The Employer may designate special effective dates for individual provisions under the Plan where provided in the Adoption Agreement or under
Appendix A to the Adoption Agreement (Other Permitted Elections). If one or more qualified retirement plans have been merged into this Plan, the provisions of the merging plan(s) will remain in full force and effect until the effective date of the
plan merger(s). 

  
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 Volume Submitter Plan 

 
 1.24 “Elective Deferrals” means the Employer’s contributions to
the Plan that are made pursuant to a Participant’s deferral election pursuant to Section 12.2, excluding any such amounts distributed as “excess annual additions” pursuant to Section 4.5. Elective Deferrals shall be subject
to the requirements of Sections 12.2(c) and 12.2(d) and shall, except as otherwise provided herein, be required to satisfy the nondiscrimination requirements of the Code Section 401(k) Regulations. For calendar years beginning after
December 31, 2005, the term “Elective Deferrals” includes Pre-Tax Elective Deferrals and Roth Elective Deferrals. 
 1.25 “Eligible
Employee” means any Eligible Employee as elected in the Adoption Agreement and as provided herein. .An individual shall not be an Eligible Employee if such individual is not reported on the payroll records of the Employer as a common law
employee. In particular, it is expressly intended that individuals not treated as common law employees by the Employer on its payroll records and out-sourced workers, are not Eligible Employees and are excluded from Plan participation even if a
court or administrative agency determines that such individuals are common law employees and not independent contractors. However, the two preceding sentences shall not apply to partners or other Self-Employed Individuals unless the Employer treats
them as independent contractors. Furthermore, Employees of an Affiliated Employer will not be treated as Eligible Employees prior to the date the Affiliated Employer adopts the Plan as a Participating Employer. 

Employees who became Employees as the result of a “Code Section 410(b)(6)(C) transaction” will, unless otherwise specified in
the Adoption Agreement, only be Eligible Employees after the expiration of the transition 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. 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 that is subject to the special rules set forth in Code
Section 410(b)(6)(C). However, regardless of any election made in the Adoption Agreement, if a separate entity becomes an Affiliated Employer as the result of a Code Section 410(b)(6)(C) transaction, then Employees of such separate entity
will not be treated as Eligible Employees prior to the date the entity adopts the Plan as a Participating Employer. 
 If, in the Adoption
Agreement, the Employer elects to exclude union employees, then Employees whose employment is governed by a collective bargaining agreement between the Employer and “employee representatives” under which retirement benefits were the
subject of good faith bargaining and if two percent (2%) or less of the Employees covered pursuant to that agreement are professionals as defined in Regulation Section 1.410(b)-9, shall not be eligible to participate in this Plan to the
extent of employment covered by such agreement. 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.

 If, in the Adoption Agreement, the Employer elects to exclude nonresident aliens, then Employees who are nonresident aliens (within the
meaning of Code Section 7701(b)(1)(B)) who received no earned income (within the meaning of Code Section 911(d)(2)) from the Employer which constitutes income from sources within the United States (within the meaning of Code
Section 861(a)(3)) shall not be eligible to participate in this Plan. In addition, this paragraph shall also apply to exclude from participation in the Plan an Employee who is a nonresident alien (within the meaning of Code
Section 7701(b)(1)(B)) but who receives 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)), if
all of the Employee’s earned income from the Employer from sources within the United States is exempt from United States income tax under an applicable income tax convention. The preceding sentence will apply only if all Employees described in
the preceding sentence are excluded from the Plan. 
 If, in the Adoption Agreement, the Employer elects to exclude Part-Time/Temporary/Seasonal Employees,
then notwithstanding any such exclusion, if any such excluded Employee actually completes a Year of Service (or Period of Service if the Elapsed Time method is selected), then such Employee will enter the Plan on the next entry date following
completion of the Year of Service (or, if applicable, Period of Service), provided the Employee is employed by the Employer on that entry date. 
 1.26
“Employee” means any person who is employed by the Employer. The term “Employee” shall also include any person who is an employee of an Affiliated Employer and any Leased Employee deemed to be an Employee as provided in Code
Section 414(n) or (o). 
 1.27 “Employer” means the entity specified in the Adoption Agreement, any successor which shall maintain this
Plan and any predecessor which has maintained this Plan. In addition, unless the context means otherwise, the term “Employer” shall include any Participating Employer which shall adopt this Plan. 

1.28 “Excess Aggregate Contributions” means, with respect to any Plan Year, the excess of: 

(a) The aggregate “contribution percentage amounts” (as defined in Section 12.6) actually made on behalf of Highly Compensated
Participants for such Plan Year and taken into account in computing the numerator of the ACP, over 
 (b) The maximum “contribution
percentage amounts” permitted by the ACP test in Section 12.6 (determined by hypothetically reducing contributions made on behalf of Highly Compensated Participants in order of their “contribution percentages” beginning with the
highest of such percentages). 
 Such determination shall be made after first taking into account corrections of any Excess Deferrals
pursuant to Section 12.2 and then taking into account adjustments of any Excess Contributions pursuant to Section 12.5. 

  
 5 








 Volume Submitter Plan 

 
 1.29 “Excess Compensation” means, with respect to a Plan that is
integrated with Social Security (permitted disparity), a Participant’s Compensation which is in excess of the integration level elected in the Adoption Agreement. However, if Compensation is based on less than a twelve (12) month
determination period, Excess Compensation shall be determined by reducing the integration level by a fraction, the numerator of which is the number of full months in the short period and the denominator of which is twelve (12). A determination
period is not less than twelve (12) months solely because a Participant’s Compensation does not include Compensation paid during a determination period while the Participant was not a Participant in this component of the Plan. 

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

(a) The aggregate amount of Employer contributions actually made on behalf of Highly Compensated Participants for such Plan Year and taken into
account in computing the numerator of the ADP, over 
 (b) The maximum amount of such contributions permitted by the ADP test in
Section 12.4 (determined by hypothetically reducing contributions made on behalf of Highly Compensated Participants in order of the actual deferral ratios, beginning with the highest of such ratios). 

In determining the amount of Excess Contributions to be distributed and/or recharacterized with respect to an affected Highly Compensated
Participant as determined herein, such amount shall be reduced by any Excess Deferrals previously distributed to such affected Highly Compensated Participant for the Participant’s taxable year ending with or within such Plan Year. 

1.31 “Excess Deferrals” means, with respect to any taxable year of a Participant, either (1) those elective deferrals within the meaning
of Code Sections 402(g) or 402A that are made during the Participant’s taxable year and exceed the dollar limitation under Code Section 402(g) (including, if applicable, the dollar limitation on Catch-Up Contributions defined in Code
Section 414(v)) for such year; or (2) are made during a calendar year and exceed the dollar limitation under Code Sections 402(g) and 402A (including, if applicable, the dollar limitation on Catch-Up Contributions defined in Code
Section 414(v)) for the Participant’s taxable year beginning in such calendar year, counting only Elective Deferrals made under this Plan and any other plan, contract or arrangement maintained by the Employer. 

1.32 “Fiduciary” means any person who (a) exercises any discretionary authority or discretionary control respecting management of the
Plan or exercises any authority or control respecting management or disposition of its assets, (b) renders investment advice for a fee or other compensation, direct or indirect, with respect to any monies or other property of the Plan or has
any authority or responsibility to do so, or (c) has any discretionary authority or discretionary responsibility in the administration of the Plan. 

1.33 “Fiscal Year” means the Employer’s accounting year. 

1.34 “Forfeiture” means that portion of a Participant’s Account that is not Vested and is disposed of in accordance with the provisions
of the Plan. Unless otherwise elected in the Adoption Agreement, Forfeitures occur pursuant to (a) below. 
 (a) A Forfeiture will occur
on the earlier of: 
 (1) The last day of the Plan Year in which a Participant incurs five (5) consecutive 1-Year Breaks in Service, or

 (2) The distribution of the entire Vested portion of the Participant’s Account of a Participant who has severed employment with the
Employer. For purposes of this provision, if the Participant has a Vested benefit of zero, then such Participant shall be deemed to have received a distribution of such Vested benefit as of the year in which the severance of employment occurs. For
this purpose, a Participant’s Vested benefit shall not include: (1) the Participant’s Qualified Voluntary Contribution Account, and (2) the Participant’s Rollover Account. 

(b) If elected in the Adoption Agreement, a Forfeiture will occur as of the last day of the Plan Year in which a Participant incurs five
(5) consecutive 1-Year Breaks in Service. 
 Regardless of the preceding, if a Participant is eligible to share in the allocation of
Forfeitures in the year in which the Forfeiture would otherwise occur, then the Forfeiture will not occur until the end of the first Plan Year for which the Participant is not eligible to share in the allocation of Forfeitures. Furthermore, the term
“Forfeiture” shall also include amounts deemed to be Forfeitures pursuant to any other provision of this Plan. 
 1.35 “Former
Employee” means an individual who has severed employment with the Employer or an Affiliated Employer. 
 1.36 “414(s) Compensation”
means Compensation as defined in Section 1.14. However, the Employer may operationally elect to use any other definition of compensation for 414(s) Compensation provided such definition satisfies the nondiscrimination requirements of Code
Section 414(s) and the Regulations thereunder. The period for determining 414(s) Compensation must be either the Plan Year or the calendar year ending with or within the Plan Year. An Employer may further limit the period taken into account to
that part of the Plan Year or calendar year in which an Employee was a Participant in the component of the Plan being tested. The period used to determine 414(s) Compensation must be applied uniformly to all Participants for the Plan Year. 

  
 6 








 Volume Submitter Plan 

 
 1.37 “415 Compensation” means, with respect to any Participant, such
Participant’s (a) Wages, tips and other compensation on Form W-2, (b) Section 3401(a) wages or (c) 415 safe harbor compensation as elected in the Adoption Agreement for purposes of Compensation. 415 Compensation shall be
based on the full Limitation Year regardless of when participation in the Plan commences. Furthermore, regardless of any election made in the Adoption Agreement, 415 Compensation shall include any elective deferral (as defined in Code
Section 402(g)(3)) and any amount which is contributed or deferred by the Employer at the election of the Participant and which is not includible in the gross income of the Participant by reason of Code Sections 125, 457, and 132(f)(4). 

If elected in Appendix A to the Adoption Agreement (Other Permitted Elections), amounts under Code Section 125 shall be deemed to include
any amounts not available to a Participant in cash in lieu of group health coverage because the Participant is unable to certify that he or she has other health coverage. An amount will be treated as an amount under Code Section 125 pursuant to
the preceding sentence only if the Employer does not request or collect information regarding the Participant’s other health coverage as part of the enrollment process for the health plan. 

For Limitation Years beginning in and after the year specified in Appendix A to the Adoption Agreement (but in no event earlier than the
Limitation Year beginning in 2005), payments made within 2 1/2 months after severance from employment (within the meaning of Code Section 401(k)(2)(B)(i)(I)) will be compensation within the meaning of Code Section 415(c)(3) if they are
payments that, absent a severance from employment, would have been paid to the Employee while the Employee continued in employment with the Employer and are regular compensation for services during the Employee’s regular working hours,
compensation for services outside the Employee’s regular working hours (such as overtime or shift differential), commissions, bonuses, or other similar compensation, and payments for accrued bona fide sick, vacation or other leave, but only if
the Employee would have been able to use the leave if employment had continued. Any payments not described above are not considered compensation if paid after severance from employment, even if they are paid within 2 1/2 months following severance
from employment, except for payments to an individual who does not currently perform services for the Employer by reason of qualified military service (within the meaning of Code Section 414(u)(1)) to the extent these payments do not exceed the
amounts the individual would have received if the individual had continued to perform services for the Employer rather than entering qualified military service. 

415 Compensation will be limited to the same dollar limitations set forth in Section 1.14 adjusted in such manner as permitted under Code
Section 415(d). 
 Except as otherwise provided herein, if, in connection with the adoption of any amendment, the definition of 415
Compensation has been modified, then for Plan Years prior to the Plan Year which includes the adoption date of such amendment, 415 Compensation means compensation determined pursuant to the terms of the Plan then in effect. 

1.38 “Highly Compensated Employee” means an Employee described in Code Section 414(q) and the Regulations thereunder, and generally means
any Employee who: 
 (a) was a “five percent (5%) owner” as defined in Section 1.44(b) at any time during the
“determination year” or the “look-back year”; or 
 (b) for the “look-back year” had 415 Compensation from the
Employer in excess of $80,000 and, if elected in the Adoption Agreement, was in the Top-Paid Group for the “look-back year.” The $80,000 amount is adjusted at the same time and in the same manner as under Code Section 415(d). 

The “determination year” means the Plan Year for which testing is being performed and the “look-back year” means the
immediately preceding twelve (12) month period. However, if the calendar year data election is made in the Adoption Agreement, for purposes of (b) above, the “look-back year” shall be the calendar year beginning within the twelve
(12) month period immediately preceding the “determination year.” 
 The Top-Paid Group election may be made at any time up to
the date the applicable test for which the term is being used must be performed (including any statutory or regulatory provision for the correction of a failure of such test). 

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 Regulation Section 1.414(q)-1T, A-4 and IRS Notice 97-45 (or any superseding guidance). 

In determining who is a Highly Compensated Employee, Employees who are nonresident aliens and who received no earned income (within the meaning
of Code Section 911(d)) from the Employer constituting United States source income within the meaning of Code Section 861(a)(3) shall not be treated as Employees. If a nonresident alien Employee has U.S. source income, that Employee is
treated as satisfying this definition if all of such Employee’s U.S. source income from the Employer is exempt from U.S. income tax under an applicable income tax treaty. Additionally, all Affiliated Employers shall be taken into account as a
single employer and Leased Employees within the meaning of Code Sections 414(n)(2) and 414(o)(2) shall be considered Employees unless such Leased Employees are covered by a plan described in Code Section 414(n)(5) and are not covered in any
qualified plan maintained by the Employer. The exclusion of 

  
 7 








 Volume Submitter Plan 

 
 Leased Employees for this purpose shall be applied on a uniform and consistent basis for
all of the Employer’s retirement plans. Highly Compensated Former Employees shall be treated as Highly Compensated Employees without regard to whether they performed services during the “determination year.” 

1.39 “Highly Compensated Participant” means any Highly Compensated Employee who is eligible to participate in the component of the Plan being
tested. 
 1.40 “Hour of Service” means (1) each hour for which an Employee is directly or indirectly compensated or entitled to
Compensation by the Employer for the performance of duties during the applicable computation period (these hours will be credited to the Employee for the computation period in which the duties are performed); (2) each hour for which an Employee
is directly or indirectly compensated or entitled to Compensation by the Employer (irrespective of whether the employment relationship has terminated) for reasons other than performance of duties (such as vacation, holidays, sickness, incapacity
(including disability), jury duty, lay-off, military duty or leave of absence) during the applicable computation period (these hours will be calculated and credited pursuant to Department of Labor regulation Section 2530.200b-2 which is
incorporated herein by reference); (3) each hour for which back pay is awarded or agreed to by the Employer without regard to mitigation of damages (these hours will be credited to the Employee for the computation period or periods to which the
award or agreement pertains rather than the computation period in which the award, agreement or payment is made). The same Hours of Service shall not be credited both under (1) or (2), as the case may be, and under (3). 

Notwithstanding (2) above, (i) no more than 501 Hours of Service are required to be credited to an Employee on account of any single
continuous period during which the Employee performs no duties (whether or not such period occurs in a single computation period); (ii) an hour for which an Employee is directly or indirectly paid, or entitled to payment, on account of a period
during which no duties are performed is not required to be credited to the Employee if such payment is made or due under a plan maintained solely for the purpose of complying with applicable workers’ compensation, or unemployment compensation
or disability insurance laws; and (iii) Hours of Service are not required to be credited for a payment which solely reimburses an Employee for medical or medically related expenses incurred by the Employee. Furthermore, for purposes of
(2) above, a payment shall be deemed to be made by or due from the Employer regardless of whether such payment is made by or due from the Employer directly, or indirectly through, among others, a trust fund, or insurer, to which the Employer
contributes or pays premiums and regardless of whether contributions made or due to the trust fund, insurer, or other entity are for the benefit of particular Employees or are on behalf of a group of Employees in the aggregate. 

Hours of Service will be credited for employment with all Affiliated Employers and for any individual considered to be a Leased Employee
pursuant to Code Section 414(n) or 414(o) and the Regulations thereunder. Furthermore, the provisions of Department of Labor regulations Section 2530.200b-2(b) and (c) are incorporated herein by reference. 

Hours of Service will be determined on the basis of the following method as elected in the Adoption Agreement: 

If the days worked method is elected, an Employee will be credited with ten (10) Hours of Service if under the Plan such Employee
would be credited with at least one (1) Hour of Service during the day. 
 If the weeks worked method is elected an Employee will
be credited with forty-five (45) Hours of Service if under the Plan such Employee would be credited with at least one (1) Hour of Service during the week. 

If the semi-monthly payroll periods worked method is elected, an Employee will be credited with ninety-five (95) Hours of Service
if under the Plan such Employee would be credited with at least one (1) Hour of Service during the semi-monthly payroll period. 
 If
the months worked method is elected, an Employee will be credited with one hundred ninety (190) Hours of Service if under the Plan such Employee would be credited with at least one (1) Hour of Service during the month. 

If the bi-weekly payroll periods worked method is elected, an Employee will be credited with ninety (90) Hours of Service if under
the Plan such Employee would be credited with at least one (1) Hour of Service during the bi-weekly payroll period. 
 If the actual
hours method is elected, an Employee is credited with the actual Hours of Service the Employee completes with the Employer or the number of Hours of Service for which the Employee is paid (or entitled to payment). 

1.41 “Insurer” means any legal reserve insurance company which has issued or shall issue one or more Contracts or Policies under the 

Plan. 
 1.42 “Investment Manager” means a
Fiduciary as described in Act Section 3(38). 
 1.43 “Joint and Survivor Annuity” means an immediate annuity for the life of a
Participant with a survivor annuity for the life of the Participant’s spouse which is not less than fifty percent (50%), nor more than one hundred percent (100%) of the amount of the annuity payable during the joint lives of the
Participant and the Participant’s spouse which can be purchased with the Participant’s Vested interest in the Plan reduced by any outstanding loan balances pursuant to Section 7.6. 

  
 8 








 Volume Submitter Plan 

 
 1.44 “Key Employee” means, effective for Plan Years beginning after
December 31, 2001, an Employee as defined in Code Section 416(i) and the Regulations thereunder. Generally, any Employee or former Employee (including any deceased employee as well as each of the Employee’s or former Employee’s
Beneficiaries) is considered a Key Employee if the Employee or former Employee, at any time during the Plan Year that contains the “determination date,” has been included in one of the following categories: 

(a) an officer of the Employer (as that term is defined within the meaning of the Regulations under Code Section 416) having annual 415
Compensation greater than $130,000 (as adjusted under Code Section 416(i)(1) for Plan Years beginning after December 31, 2002); 

(b) a “five percent (5%) owner” of the Employer. “Five percent (5%) owner” means any person who owns (or is
considered as owning within the meaning of Code Section 318) more than five percent (5%) of the value of the outstanding stock of the Employer or stock possessing more than five percent (5%) of the total combined voting power of all
stock of the Employer or, in the case of an unincorporated business, any person who owns more than five percent (5%) of the capital or profits interest in the Employer; and 

(c) a “one percent (1%) owner” of the Employer having annual 415 Compensation from the Employer of more than $150,000. “One
percent (1%) owner” means any person who owns (or is considered as owning within the meaning of Code Section 318) more than one percent (1%) of the value of the outstanding stock of the Employer or stock possessing more than one
percent (1%) of the total combined voting power of all stock of the Employer or, in the case of an unincorporated business, any person who owns more than one percent (1%) of the capital or profits interest in the Employer. 

In determining percentage ownership hereunder, employers that would otherwise be aggregated under Code Sections 414(b), (c), (m) and
(o) shall be treated as separate employers. In determining whether an individual has 415 Compensation of more than $150,000, 415 Compensation from each employer required to be aggregated under Code Sections 414(b), (c), (m) and
(o) shall be taken into account. 
 1.45 “Late Retirement Date” means the date of, or the first day of the month or the Anniversary
Date coinciding with or next following, whichever corresponds to the election in the Adoption Agreement for the Normal Retirement Date, a Participant’s actual retirement after having reached the Normal Retirement Date. 

1.46 “Leased Employee” means any person (other than an Employee of the recipient Employer) who, pursuant to an agreement between the recipient
Employer and any other person or entity (“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 Employer. Contributions or benefits provided a Leased Employee by the leasing organization which are attributable to
services performed for the recipient Employer shall be treated as provided by the recipient Employer. Furthermore, Compensation for a Leased Employee shall only include Compensation from the leasing organization that is attributable to services
performed for the recipient Employer. 
 A Leased Employee shall not be considered an employee of the recipient Employer if: (a) such
employee is covered by a money purchase pension plan providing: (1) a non-integrated employer contribution rate of at least ten percent (10%) of compensation, as defined in Code Section 415(c)(3), (2) immediate participation, and
(3) full and immediate vesting; and (b) leased employees do not constitute more than twenty percent (20%) of the recipient Employer’s nonhighly compensated workforce. 

1.47 “Limitation Year” means the determination period used to determine Compensation. However, the Employer may elect a different Limitation
Year in the Adoption Agreement. All qualified plans maintained by the Employer must use the same Limitation Year. Furthermore, unless there is a change to a new Limitation Year, the Limitation Year will be a twelve (12) consecutive month
period. In the case of an initial Limitation Year, the Limitation Year will be the twelve (12) consecutive month period ending on the last day of the period specified in the Adoption Agreement. If the Limitation Year is amended to a different
twelve (12) consecutive month period, the new “Limitation Year” must begin on a date within the “Limitation Year” in which the amendment is made. 

1.48 “Net Profit” means, with respect to any Fiscal Year, the Employer’s net income or profit for such Fiscal Year determined upon the
basis of the Employer’s books of account in accordance with generally accepted accounting principles, without any reduction for taxes based upon income, or for contributions made by the Employer to this Plan and any other qualified plan. 

1.49 “Nonelective Contribution” means the Employer’s contributions to the Plan other than Elective Deferrals, any Qualified Nonelective

 Contributions and any Qualified Matching Contributions. Employer matching contributions which are not Qualified Matching Contributions shall be considered
a Nonelective Contribution for purposes of the Plan. 
 1.50 “Nonhighly Compensated Employee/Participant” means any Employee/Participant who
is not a Highly Compensated Employee. However, if pursuant to Sections 12.4 or 12.6 the prior year testing method is used to calculate the ADP or the ACP, a Nonhighly Compensated Employee/Participant shall be determined using the definition of
Highly Compensated Employee in effect for the preceding Plan Year. 
 1.51 “Non-Key Employee” means any Employee or former Employee (and
such Employee’s or former Employee’s Beneficiaries) who is not a Key Employee. 

  
 9 








 Volume Submitter Plan 

 
 1.52 “Normal Retirement Age” means the age elected in the Adoption
Agreement at which time a Participant’s Account shall be nonforfeitable (if the Participant is employed by the Employer on or after that date). However, solely for purposes of nondiscrimination testing under Code Section 401(a)(4), the
Employer may deem the social security retirement age (as defined in Code Section 415(b)(8)) as the Normal Retirement Age. 
 1.53 “Normal
Retirement Date” means the date elected in the Adoption Agreement. 
 1.54 “1-Year Break in Service” means, if the Hour of Service
method is elected in the Adoption Agreement, the applicable computation period during which an Employee or former Employee has not completed more than 500 Hours of Service. However, if the Employer selected, in the Service Crediting Method
Section of the Adoption Agreement, to define a Year of Service as less than 1,000 Hours of Service, then the 500 Hours of Service in this definition of 1-Year Break in Service shall be proportionately reduced. Further, solely for the
purpose of determining whether an Employee has incurred a 1-Year Break in Service, Hours of Service shall be recognized for “authorized leaves of absence” and “maternity and paternity leaves of absence.” For this purpose, Hours
of Service shall be credited for the computation period in which the absence from work begins, only if credit therefore is necessary to prevent the Employee from incurring a 1-Year Break in Service, or, in any other case, in the immediately
following computation period. The Hours of Service credited for a “maternity or paternity leave of absence” shall be those which would normally have been credited but for such absence, or, in any case in which the Administrator is unable
to determine such hours normally credited, eight (8) Hours of Service per day. The total Hours of Service required to be credited for a “maternity or paternity leave of absence” shall not exceed the number of Hours of Service needed
to prevent the Employee from incurring a 1-Year Break in Service. 
 “Authorized leave of absence” means an unpaid, temporary
cessation from active employment with the Employer pursuant to an established nondiscriminatory policy, whether occasioned by illness, military service, or any other reason. 

A “maternity or paternity leave of absence” means an absence from work for any period by reason of the Employee’s pregnancy,
birth of the Employee’s child, placement of a child with the Employee in connection with the adoption of such child, or any absence for the purpose of caring for such child for a period immediately following such birth or placement. 

If the Elapsed Time method is elected in the Service Crediting Section of the Adoption Agreement, then a “1-Year Break in Service”
means a twelve (12) consecutive month period beginning on the severance from service date or any anniversary thereof and ending on the next succeeding anniversary of such date; provided, however, that the Employee or former Employee does not
perform an Hour of Service for the Employer during such twelve (12) consecutive month period. 
 1.55 “Owner-Employee” means a sole
proprietor who owns the entire interest in the Employer or a partner (or member in the case of a limited liability company treated as a partnership or sole proprietorship for federal income tax purposes) who owns more than ten percent (10%) of
either the capital interest or the profits interest in the Employer and who receives income for personal services from the Employer. 
 1.56
“Participant” means any Employee or Former Employee who has satisfied the requirements of Sections 3.1 and 3.2 and entered the Plan and is eligible to accrue benefits under the Plan. In addition, the term “Participant”
also includes any individual who was a Participant (as defined in the preceding sentence) and who must continue to be taken into account under a particular provision of the Plan (e.g., because the Participant has an Account balance in the Plan).

 1.57 “Participant Directed Account” means that portion of a Participant’s interest in the Plan with respect to which the Participant
has directed the investment in accordance with the Participant Direction Procedures. 
 1.58 “Participant Direction Procedures” means such
instructions, guidelines or policies, the terms of which are incorporated herein, as shall be established pursuant to Section 4.10 and observed by the Administrator and applied and provided to Participants who have Participant Directed
Accounts. 
 1.59 “Participating Employer” means an Employer who adopts the Plan pursuant to Sections 11.1 or 14.1. 

1.60 “Period of Service” means every twelve (12) month period commencing with an Employee’s first day of employment or reemployment
with the Employer or an Affiliated Employer and ending on the first day of a Period of Severance. The first day of employment or reemployment is the first day the Employee performs an Hour of Service. An Employee will also receive partial credit for
any Period of Severance of less than twelve (12) consecutive months. Fractional periods of a year will be expressed in terms of days. 

Periods of Service with any Affiliated Employer shall be recognized. Furthermore, Periods of Service with any predecessor employer that
maintained this Plan shall be recognized. Periods of Service with any other predecessor employer shall be recognized as elected in the Adoption Agreement. 

In determining Periods of Service for purposes of vesting under the Plan, Periods of Service will be excluded as elected in the 

Adoption Agreement and as specified in Section 3.5. 

  
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 Volume Submitter Plan 

 
 In the event the method of crediting service is amended from the Hour of
Service method to the Elapsed Time method, an Employee will receive credit for a Period of Service consisting of: 
 (a) A number of years
equal to the number of Years of Service credited to the Employee before the computation period during which the amendment occurs; and 
 (b)
The greater of (1) the Periods of Service that would be credited to the Employee under the Elapsed Time method for service during the entire computation period in which the transfer occurs or (2) the service taken into account under the
Hour of Service method as of the date of the amendment. 
 In addition, the Employee will receive credit for service subsequent to the
amendment commencing on the day after the last day of the computation period in which the transfer occurs. 
 1.61 “Period of Severance”
means a continuous period of time during which an Employee is not employed by the Employer. Such period begins on the date the Employee retires, quits or is discharged, or if earlier, the twelve (12) month anniversary of the date on which the
Employee was otherwise first absent from service. 
 In the case of an individual who is absent from work for “maternity or
paternity” reasons, the twelve (12) consecutive month period beginning on the first anniversary of the first day of such absence shall not constitute a one year Period of Severance. For purposes of this paragraph, an absence from work for
“maternity or paternity” reasons means an absence (a) by reason of the pregnancy of the individual, (b) by reason of the birth of a child of the individual, (c) by reason of the placement of a child with the individual in
connection with the adoption of such child by such individual, or (d) for purposes of caring for such child for a period beginning immediately following such birth or placement. 

1.62 “Plan” means this instrument (hereinafter referred to as Nova 401(k) Associates Volume Submitter Prototype Plan) and the Adoption
Agreement as adopted by the Employer, including all amendments thereto and any appendix which is specifically permitted pursuant to the terms of the Plan. 

1.63 “Plan Year” means the Plan’s accounting year as specified in the Adoption Agreement. Unless there is a Short Plan Year, the Plan
Year will be a twelve-consecutive month period. 
 1.64 “Pre-Retirement Survivor Annuity” means an immediate annuity for the life of a
Participant’s spouse, the payments under which must be equal to the benefit which can be provided with the percentage, as specified in the Adoption Agreement, of the Participant’s Vested interest in the Plan as of the date of death. If no
election is made in the Adoption Agreement, the percentage shall be equal to fifty percent (50%). Furthermore, if less than one hundred percent (100%) of the Participant’s Vested interest in the Plan is used to provide the Pre-Retirement
Survivor Annuity, a proportionate share of each of the Participant’s Accounts subject to the Pre-Retirement Survivor Annuity shall be used to provide the Pre-Retirement Survivor Annuity. 

1.65 “Pre-Tax Elective Deferrals” means a Participant’s Elective Deferrals that are not includible in the Participant’s gross income
at the time deferred. 
 1.66 “Qualified Matching Contribution” means any Employer matching contributions that are made pursuant to
Sections 12.1(a)(2) (if elected in the Adoption Agreement), 12.5 and 12.7. 
 1.67 “Qualified Nonelective Contribution” means the
Employer’s contributions to the Plan that are made pursuant to Sections 12.1(a)(4), 12.5 and 12.7. 
 1.68 “Regulation” means the
Income Tax Regulations as promulgated by the Secretary of the Treasury or a delegate of the Secretary of the Treasury, and as amended from time to time. 

1.69 “Retirement Date” means the date as of which a Participant retires for reasons other than Total and Permanent Disability, regardless of
whether such retirement occurs on a Participant’s Normal Retirement Date, Early Retirement Date or Late Retirement Date (see Section 6.1). 

1.70 “Roth Elective Deferrals” means, for calendar years beginning after December 31, 2005, a Participant’s Elective Deferrals that
are includible in the Participant’s gross income at the time deferred and have been irrevocably designated as Roth Elective Deferrals by the Participant in his or her deferral election. Roth Elective Deferrals shall be subject to the
requirements of Sections 12.2(c) and 12.2(d) and shall, except as otherwise provided herein, be required to satisfy the nondiscrimination requirements of Regulation Section 1.401(k)-1(b)(2), the provisions of which are incorporated herein
by reference. A Participant’s Roth Elective Deferrals will be maintained in a separate account containing only the Participant’s Roth Elective Deferrals and gains and losses attributable to those Roth Elective Deferrals. 

1.71 “Salary Reduction Agreement” means an agreement between a Participant and the Employer, whereby the Participant elects to reduce
Compensation by a specific dollar amount or percentage and the Employer agrees to contribute such amount into the 401(k) Plan. A Salary Reduction Agreement may require that an election be stated in specific percentage increments (not greater than
one percent (1%) increments) or in specific dollar amount increments (not greater than dollar increments that could exceed one percent (1%) of Compensation). 

  
 11 








 Volume Submitter Plan 

 
 A Salary Reduction Agreement may not be effective prior to the later of:
(a) the date the Employee becomes a Participant; (b) the date the Participant agrees (including by automatic consent) to the Salary Reduction Agreement; or (c) the date the 401(k) plan is adopted by the Employer or applicable
Participating Employer. A Salary Reduction Agreement is valid even though it is executed by an Employee before he or she actually becomes a Participant, so long as the Salary Reduction Agreement is not effective before the date the Employee becomes
a Participant. A Salary Reduction Agreement may only apply to Compensation that becomes currently available to the Employee after the effective date of the Salary Reduction Agreement. 

A Salary Reduction Agreement (or other written procedures) must designate a uniform period during which an Employee may change or terminate his
or her deferral election under the Salary Reduction Agreement. A Participant’s right to change or terminate a Salary Reduction Agreement may not be available on a less frequent basis than once per Plan Year. 

1.72 “Self-Employed Individual” means an individual who has Earned Income for the taxable year from the trade or business for which the Plan
is established, and, also, an individual who would have had Earned Income but for the fact that the trade or business had no net profits for the taxable year. A Self-Employed Individual shall be treated as an Employee. 

1.73 “Shareholder-Employee” means a Participant who owns (or is deemed to own pursuant to Code Section 318(a)(1)) more than five percent
(5%) of the Employer’s outstanding capital stock during any year in which the Employer elected to be taxed as a Small Business Corporation (S Corporation) under the applicable Code Sections relating to Small Business Corporations. 

1.74 “Short Plan Year” means, if specified in the Adoption Agreement or as the result of an amendment, a Plan Year of less than a twelve
(12) month period. If there is a Short Plan Year, the following rules shall apply in the administration of this Plan. In determining whether an Employee has completed a Year of Service (or Period of Service if the Elapsed Time method is used)
for benefit accrual purposes in the Short Plan Year, the number of the Hours of Service (or months of service if the Elapsed Time method is used) required shall be proportionately reduced based on the number of days (or months) in the Short Plan
Year. The determination of whether an Employee has completed a Year of Service (or Period of Service) for vesting and eligibility purposes shall be made in accordance with Department of Labor regulation Section 2530.203-2(c). In addition, if
this Plan is integrated with Social Security, then the integration level shall be proportionately reduced based on the number of months in the Short Plan Year. 

1.75 “Taxable Wage Base” means, with respect to any Plan Year, the contribution and benefit base under Section 230 of the Social Security
Act at the beginning of such Plan Year. 
 1.76 “Terminated Participant” means a person who has been a Participant, but whose employment has
been terminated with the Employer or applicable Participating Employer other than by death, Total and Permanent Disability or retirement. 
 1.77
“Top-Heavy Plan” means a plan described in Section 9.2(a). 
 1.78 “Top-Heavy Plan Year” means a Plan Year during which
the Plan is a Top-Heavy Plan. 
 1.79 “Top-Paid Group” shall be determined pursuant to Code Section 414(q) and the Regulations
thereunder and generally means the top twenty percent (20%) of Employees who performed services for the Employer during the applicable year, ranked according to the amount of 415 Compensation received from the Employer during such year. All
Affiliated Employers shall be taken into account as a single employer, and Leased Employees shall be treated as Employees if required pursuant to Code Section 414(n) or (o). Employees who are nonresident aliens who received no earned income
(within the meaning of Code Section 911(d)(2)) from the Employer constituting United States source income within the meaning of Code Section 861(a)(3) shall not be treated as Employees. Furthermore, for the purpose of determining the
number of Employees in any year, the following additional Employees may also be excluded, however, such Employees shall still be considered for the purpose of identifying the particular Employees in the Top-Paid Group: 

(a) Employees with less than six (6) months of service; 

(b) Employees who normally work less than 17 1/2 hours per week; 

(c) Employees who normally work less than six (6) months during a year; and 

(d) Employees who have not yet attained age twenty-one (21). 

In addition, if ninety percent (90%) or more of the Employees of the Employer are covered under agreements the Secretary of Labor finds to
be collective bargaining agreements between Employee representatives and the Employer, and the Plan covers only Employees who are not covered under such agreements, then Employees covered by such agreements shall be excluded from both the total
number of active Employees as well as from the identification of particular Employees in the Top-Paid Group. 

  
 12 








 Volume Submitter Plan 

 
 The foregoing exclusions set forth in this Section shall be applied on a
uniform and consistent basis for all purposes for which the Code Section 414(q) definition is applicable. Furthermore, in applying such exclusions, the Employer may substitute any lesser service, hours or age. 

1.80 “Total and Permanent Disability” means 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 which has lasted or can be expected to last for a continuous period of not less than twelve (12) months. The disability of a Participant shall be determined
by a licensed physician. However, if the condition constitutes total disability under the federal Social Security Acts, the Administrator may rely upon such determination that the Participant is Totally and Permanently Disabled for the purposes of
this Plan. The determination shall be applied uniformly to all Participants. 
 1.81 “Trustee” means any person or entity that is named in
the Adoption Agreement or has otherwise agreed to serve as Trustee, or any successors thereto. In addition, unless the context means, or the Plan provides, otherwise, the term “Trustee” shall mean the Insurer if the Plan is fully insured.

 1.82 “Trust Fund” means, if the Plan is funded with a trust, the assets of the Plan and Trust as the same shall exist from time to time.

 1.83 “Valuation Date” means the date or dates specified in the Adoption Agreement. Regardless of any election to the contrary, the
Valuation Date shall include the Anniversary Date and may include any other date or dates deemed necessary or appropriate by the Administrator for the valuation of Participants’ Accounts during the Plan Year, which may include any day that the
Trustee (or Insurer), any transfer agent appointed by the Trustee (or Insurer) or the Employer, or any stock exchange used by such agent, are open for business. 

1.84 “Vested” means the nonforfeitable portion of any account maintained on behalf of a Participant. 

1.85 “Year of Service” means the computation period of twelve (12) consecutive months, herein set forth, and during which an Employee has
completed at least 1,000 Hours of Service (unless a lower number of Hours of Service is specified in the Adoption Agreement). 
 For purposes
of eligibility for participation, the initial computation period shall begin with the date on which the Employee first performs an Hour of Service (employment commencement date). Unless otherwise elected in the Service Crediting Method Section of
the Adoption Agreement, the succeeding computation periods shall begin on the anniversary of the Employee’s employment commencement date. However, unless otherwise elected in the Adoption Agreement, if one (1) Year of Service or less is
required as a condition of eligibility, then the computation period after the initial computation period shall shift to the current Plan Year which includes the anniversary of the date on which the Employee first performed an Hour of Service, and
subsequent computation periods shall be the Plan Year. If there is a shift to the Plan Year, an Employee who is credited with the number of Hours of Service to be credited with a Year of Service in both the initial eligibility computation period and
the first Plan Year which commences prior to the first anniversary of the Employee’s initial eligibility computation period will be credited with two (2) Years of Service for purposes of eligibility to participate. 

If two (2) Years of Service are required as a condition of eligibility, a Participant will only have completed two (2) Years of
Service for eligibility purposes upon completing two (2) consecutive Years of Service without an intervening 1-Year Break in Service. 

For vesting purposes, and all other purposes not specifically addressed in this Section, the computation period shall be the period elected in
the Service Crediting Method Section of the Adoption Agreement. If no election is made in the Service Crediting Method Section of the Adoption Agreement, then the computation period shall be the Plan Year. 

In determining Years of Service for purposes of vesting under the Plan, Years of Service will be excluded as elected in the Adoption Agreement
and as specified in Section 3.5. 
 Years of Service and 1-Year Breaks in Service for eligibility purposes will be measured on the same
eligibility computation period. Years of Service and 1-Year Breaks in Service for vesting purposes will be measured on the same vesting computation period. 

Years of Service with any Affiliated Employer shall be recognized. Furthermore, Years of Service with any predecessor employer that maintained
this Plan shall be recognized. Years of Service with any other predecessor employer shall be recognized as elected in the Adoption Agreement. 

In the event the method of crediting service is amended from the Elapsed Time method to the Hour of Service method, an Employee will receive
credit for Years of Service equal to: 
 (a) The number of Years of Service equal to the number of 1-year Periods of Service credited to the
Employee as of the date of the amendment; and 
 (b) In the computation period which includes the date of the amendment, a number of Hours of
Service (using the Hours of Service equivalency method elected in the Adoption Agreement) to any fractional part of a year credited to the Employee under this Section as of the date of the amendment. 

  
 13 








 Volume Submitter Plan 

 
 ARTICLE II 

ADMINISTRATION 
 2.1 POWERS AND
RESPONSIBILITIES OF THE EMPLOYER 
 (a) Appointment of Trustee (or Insurer) and Administrator. In addition to the general powers
and responsibilities otherwise provided for in this Plan, the Employer shall be empowered to appoint and remove the Trustee (or Insurer) and the Administrator from time to time as it deems necessary for the proper administration of the Plan to
ensure that the Plan is being operated for the exclusive benefit of the Participants and their Beneficiaries in accordance with the terms of the Plan, the Code, and the Act. The Employer may appoint counsel, specialists, advisers, agents (including
any nonfiduciary agent) and other persons as the Employer deems necessary or desirable in connection with the exercise of its fiduciary duties under this Plan. The Employer may compensate such agents or advisers from the assets of the Plan as
fiduciary expenses (but not including any business (settlor) expenses of the Employer), to the extent not paid by the Employer. 
 (b)
Funding policy and method. The Employer shall establish a “funding policy and method,” i.e., it shall determine whether the Plan has a short run need for liquidity (e.g., to pay benefits) or whether liquidity is a long run goal and
investment growth (and stability of same) is a more current need, or shall appoint a qualified person to do so. If the Trustee (or Insurer) has discretionary authority, the Employer or its delegate shall communicate such needs and goals to the
Trustee (or Insurer), who shall coordinate such Plan needs with its investment policy. The communication of such a “funding policy and method” shall not, however, constitute a directive to the Trustee (or Insurer) as to the investment of
the Trust Funds. Such “funding policy and method” shall be consistent with the objectives of this Plan and with the requirements of Title I of the Act. 

(c) Appointment of Investment Manager. The Employer may appoint, at its option, an Investment Manager, investment adviser, or other
agent to provide investment direction to the Trustee (or Insurer) with respect to any or all of the Plan assets. Such appointment shall be given by the Employer in writing in a form acceptable to the Trustee (or Insurer) and shall specifically
identify the Plan assets with respect to which the Investment Manager or other agent shall have the authority to direct the investment. 

(d) Review of fiduciary performance. The Employer shall periodically review the performance of any Fiduciary or other person to whom
duties have been delegated or allocated by it under the provisions of this Plan or pursuant to procedures established hereunder. This requirement may be satisfied by formal periodic review by the Employer or by a qualified person specifically
designated by the Employer, through day-to-day conduct and evaluation, or through other appropriate ways. 
 2.2 DESIGNATION OF ADMINISTRATIVE AUTHORITY

 The Employer may appoint one or more Administrators. If the Employer does not appoint an Administrator, the Employer will be the
Administrator. Any person, including, but not limited to, the Employees of the Employer, shall be eligible to serve as an Administrator. Any person so appointed shall signify acceptance by filing written acceptance with the Employer. An
Administrator may resign by delivering a written resignation to the Employer or be removed by the Employer by delivery of written notice of removal, to take effect at a date specified therein, or upon delivery to the Administrator if no date is
specified. Upon the resignation or removal of an Administrator, the Employer may designate in writing a successor to this position. 
 2.3 ALLOCATION AND
DELEGATION OF RESPONSIBILITIES 
 If more than one person is appointed as Administrator, then the responsibilities of each Administrator
may be specified by the Employer and accepted in writing by each Administrator. If no such delegation is made by the Employer, then the Administrators may allocate the responsibilities among themselves, in which event the Administrators shall notify
the Employer and the Trustee (or Insurer) in writing of such action and specify the responsibilities of each Administrator. The Trustee (or Insurer) thereafter shall accept and rely upon any documents executed by the appropriate Administrator until
such time as the Employer or the Administrators file with the Trustee (or Insurer) a written revocation of such designation. 
 2.4 POWERS AND DUTIES OF
THE ADMINISTRATOR 
         The primary responsibility of the Administrator is to administer the Plan for the
exclusive benefit of the Participants and their Beneficiaries, subject to the specific terms of the Plan. The Administrator shall administer the Plan in accordance with its terms and shall have the power and discretion to construe the terms of the
Plan and determine all questions arising in connection with the administration, interpretation, and application of the Plan. Benefits under this Plan will be paid only if the Administrator decides in its discretion that the applicant is entitled to
them. Any such determination by the Administrator shall be conclusive and binding upon all persons. The Administrator may establish procedures, correct any defect, supply any information, or reconcile any inconsistency in such manner and to such
extent as shall be deemed necessary or advisable to carry out the purpose of the Plan; provided, however, that any procedure, discretionary act, interpretation or construction shall be done in a nondiscriminatory manner based upon uniform principles
consistently applied and shall be consistent with the intent that the Plan continue to be deemed a qualified plan under the terms of Code Section 401(a), and shall comply with the terms of the Act and all regulations issued pursuant thereto.
The Administrator shall have all powers necessary or appropriate to accomplish its duties under this Plan. 

  
 14 








 Volume Submitter Plan 

 
 The Administrator shall be charged with the duties of the general
administration of the Plan and the powers necessary to carry out such duties as set forth under the terms of the Plan, including, but not limited to, the following: 

(a) the discretion to determine all questions relating to the eligibility of an Employee to participate or remain a Participant hereunder and
to receive benefits under the Plan; 
 (b) the authority to review and settle all claims against the Plan, including claims where the
settlement amount cannot be calculated or is not calculated in accordance with the Plan’s benefit formula. This authority specifically permits the Administrator to settle disputed claims for benefits and any other disputed claims made against
the Plan; 
 (c) to compute, certify, and direct the Trustee (or Insurer) with respect to the amount and the kind of benefits to which any
Participant shall be entitled hereunder; 
 (d) to authorize and direct the Trustee (or Insurer) with respect to all discretionary or
otherwise directed disbursements from the Trust Fund; 
 (e) to maintain all necessary records for the administration of the Plan; 

(f) to interpret the provisions of the Plan and to make and publish such rules for regulation of the Plan that are consistent with the terms
hereof; 
 (g) to determine the size and type of any Contract to be purchased from any Insurer, and to designate the Insurer from which such
Contract shall be purchased; 
 (h) to compute and certify to the Employer and to the Trustee (or Insurer) from time to time the sums of
money necessary or desirable to be contributed to the Plan; 
 (i) to consult with the Employer and the Trustee (or Insurer) regarding the
short and long-term liquidity needs of the Plan in order that the Trustee (or Insurer) can exercise any investment discretion (if the Trustee (or Insurer) has such discretion), in a manner designed to accomplish specific objectives; 

(j) to prepare and implement a procedure for notifying Participants and Beneficiaries of their rights to elect Joint and Survivor Annuities and
Pre-Retirement Survivor Annuities if required by the Plan, Code and Regulations thereunder; 
 (k) to assist Participants regarding
their rights, benefits, or elections available under the Plan; 
 (l) to act as the named Fiduciary responsible for communicating with
Participants as needed to maintain Plan compliance with Act Section 404(c) (if the Employer intends to comply with Act Section 404(c)) including, but not limited to, the receipt and transmission of Participants’ directions as to the
investment of their accounts under the Plan and the formation of policies, rules, and procedures pursuant to which Participants may give investment instructions with respect to the investment of their accounts; and 

(m) to determine the validity of, and take appropriate action with respect to, any qualified domestic relations order received by it. 

2.5 RECORDS AND REPORTS 
 The
Administrator shall keep a record of all actions taken and shall keep all other books of account, records, and other data that may be necessary for proper administration of the Plan and shall be responsible for supplying all information and reports
to the Internal Revenue Service, Department of Labor, Participants, Beneficiaries and others as required by law. 
 2.6 APPOINTMENT OF ADVISERS 

The Administrator may appoint counsel, specialists, advisers, agents (including nonfiduciary agents) and other persons as the Administrator
deems necessary or desirable in connection with the administration of this Plan, including but not limited to agents and advisers to assist with the administration and management of the Plan, and thereby to provide, among such other duties as the
Administrator may appoint, assistance with maintaining Plan records and the providing of investment information to the Plan’s investment fiduciaries and, if applicable, to Plan Participants. 

2.7 INFORMATION FROM EMPLOYER 
 The
Employer shall supply full and timely information to the Administrator on all pertinent facts as the Administrator may require in order to perform its functions hereunder and the Administrator shall advise the Trustee (or Insurer) of such of the
foregoing facts as may be pertinent to the Trustee’s (or Insurer’s) duties under the Plan. The Administrator may rely upon such information as is supplied by the Employer and shall have no duty or responsibility to verify such information.


  
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 Volume Submitter Plan 

 
 2.8 PAYMENT OF EXPENSES 

All reasonable expenses of administration may be paid out of the Plan assets unless paid by the Employer. Such expenses shall include any
expenses incident to the functioning of the Administrator, or any person or persons retained or appointed by any named Fiduciary incident to the exercise of their duties under the Plan, including, but not limited to, fees of accountants, counsel,
Investment Managers, agents (including nonfiduciary agents) appointed for the purpose of assisting the Administrator or Trustee (or Insurer) in carrying out the instructions of Participants as to the directed investment of their accounts (if
permitted) and other specialists and their agents, the costs of any bonds required pursuant to Act Section 412, and other costs of administering the Plan. In addition, unless specifically prohibited under statute, regulation or other guidance
of general applicability, the Administrator may charge to the Account of an individual Participant a reasonable charge to offset the cost of making a distribution to the Participant, Beneficiary, or Alternate Payee. If liquid assets of the Plan are
insufficient to cover the fees of the Trustee (or Insurer) or the Plan Administrator, then Plan assets shall be liquidated to the extent necessary for such fees. In the event any part of the Plan assets becomes subject to tax, all taxes incurred
will be paid from the Plan assets. Until paid, the expenses shall constitute a liability of the Trust Fund. 
 2.9 MAJORITY ACTIONS 

Except where there has been an allocation and delegation of administrative authority pursuant to Section 2.3, if there is more than one
Administrator, then they shall act by a majority of their number, but may authorize one or more of them to sign all papers on their behalf. 
 2.10
CLAIMS PROCEDURE 
 Claims for benefits under the Plan may be filed in writing with the Administrator. Written notice of the disposition
of a claim shall be furnished to the claimant within ninety (90) days (45 days if the claim involves disability benefits) after the application is filed, or such period as is required by applicable law or Department of Labor regulation. In
the event the claim is denied, the reasons for the denial shall be specifically set forth in the notice in language calculated to be understood by the claimant, pertinent provisions of the Plan shall be cited, and, where appropriate, an explanation
as to how the claimant can perfect the claim will be provided. In addition, the claimant shall be furnished with an explanation of the Plan’s claims review procedure. 

2.11 CLAIMS REVIEW PROCEDURE 
 Any
Employee, former Employee, or Beneficiary of either, who has been denied a benefit by a decision of the Administrator pursuant to Section 2.10 shall be entitled to request the Administrator to give further consideration to the claim by filing
with the Administrator a written request for a hearing. Such request, together with a written statement of the reasons why the claimant believes such claim should be allowed, shall be filed with the Administrator no later than sixty (60) days
after receipt of the written notification provided for in Section 2.10. The Administrator shall then conduct a hearing within the next sixty (60) days, at which the claimant may be represented by an attorney or any other representative of
such claimant’s choosing and expense and at which the claimant shall have an opportunity to submit written and oral evidence and arguments in support of the claim. At the hearing, the claimant or the claimant’s representative shall have an
opportunity to review all documents in the possession of the Administrator which are pertinent to the claim at issue and its disallowance. A final decision as to the allowance of the claim shall be made by the Administrator within sixty
(60) days (45 days if the claim involves disability benefits) of receipt of the appeal (unless there has been an extension of sixty (60) days (45 days if the claim involves disability benefits) due to special circumstances,
provided the delay and the special circumstances occasioning it are communicated to the claimant within the sixty (60) day period (45 days if the claim involves disability benefits)). Such communication shall be written in a manner
calculated to be understood by the claimant and shall include specific reasons for the decision and specific references to the pertinent Plan provisions on which the decision is based. Notwithstanding the preceding, to the extent any of the time
periods specified in this Section are amended by law or Department of Labor regulation, then the time frames specified herein shall automatically be changed in accordance with such law or regulation. 

If the Administrator, pursuant to the claims review procedure, makes a final written determination denying a Participant’s or
Beneficiary’s benefit claim, then in order to preserve the claim, the Participant or Beneficiary must file an action with respect to the denied claim not later than one hundred eighty (180) days following the date of the
Administrator’s final determination. 
 ARTICLE III 

ELIGIBILITY 
 3.1 CONDITIONS OF
ELIGIBILITY 
 Any Eligible Employee shall be eligible to participate hereunder on the date such Employee has satisfied the conditions of
eligibility elected in the Adoption Agreement. 
 3.2 EFFECTIVE DATE OF PARTICIPATION 

(a) General rule. An Eligible Employee who has satisfied the conditions of eligibility pursuant to Section 3.1 shall become a
Participant effective as of the date elected in the Adoption Agreement. If said Employee is not employed on such date, but is reemployed before a 1-Year Break in Service has occurred, then such Employee shall become a Participant on the date of
reemployment or, if later, the date that the Employee would have otherwise entered the Plan had the Employee not terminated employment. If such Employee incurs a 1-Year Break in Service, then eligibility will be determined under the Break in Service
rules set forth in Section 3.5. 

  
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 Volume Submitter Plan 

 
 (b) Recognition of predecessor service. Unless specifically
provided otherwise in the Adoption Agreement, an Eligible Employee who satisfies the Plan’s eligibility requirement conditions by reason of recognition of service with a predecessor employer will become a Participant as of the day the Plan
credits service with a predecessor employer or, if later, the date the Employee would have otherwise entered the Plan had the service with the predecessor employer been service with the Employer. 

(c) Noneligible to eligible class. If an Employee, who has satisfied the Plan’s eligibility requirements and would otherwise have
become a Participant, shall go from a classification of a noneligible Employee to an Eligible Employee, such Employee shall become a Participant on the date such Employee becomes an Eligible Employee or, if later, the date that the Employee would
have otherwise entered the Plan had the Employee always been an Eligible Employee. 
 (d) Eligible to noneligible class. If an
Employee, who has satisfied the Plan’s eligibility requirements and would otherwise become a Participant, shall go from a classification of an Eligible Employee to a noneligible class of Employees, such Employee shall become a Participant in
the Plan on the date such Employee again becomes an Eligible Employee, or, if later, the date that the Employee would have otherwise entered the Plan had the Employee always been an Eligible Employee. However, if such Employee incurs a 1-Year Break
in Service, eligibility will be determined under the Break in Service rules set forth in Section 3.5. 
 3.3 DETERMINATION OF ELIGIBILITY 

The Administrator shall determine the eligibility of each Employee for participation in the Plan based upon information furnished by the
Employer. Such determination shall be conclusive and binding upon all persons, as long as the same is made pursuant to the Plan and the Act. Such determination shall be subject to review pursuant to Section 2.11. 

3.4 TERMINATION OF ELIGIBILITY 
 In the
event a Participant shall go from a classification of an Eligible Employee to an ineligible Employee, such Participant shall continue to vest in the Plan for each Year of Service (or Period of Service, if the Elapsed Time method is used) completed
while an ineligible Employee, until such time as the Participant’s Account is forfeited or distributed pursuant to the terms of the Plan. Additionally, the Participant’s interest in the Plan shall continue to share in the earnings of the
Trust Fund in the same manner as Participants. 
 3.5 REHIRED EMPLOYEES AND BREAKS IN SERVICE 

(a) Rehired Participant/immediate re-entry. If any Former Employee who had been a Participant is reemployed by the Employer, then the
Employee shall become a Participant as of the reemployment date, unless the Employee is not an Eligible Employee or the Employee’s prior service is disregarded pursuant to Section 3.5(d) below. If such prior service is disregarded, then
the rehired Eligible Employee shall be treated as a new hire. 
 (b) Rehired Eligible Employee who satisfied eligibility. If any
Eligible Employee had satisfied the Plan’s eligibility requirements but, due to a severance of employment, did not become a Participant, then such Eligible Employee shall become a Participant as of the later of (1) the entry date on which
he or she would have entered the Plan had there been no severance of employment, or (2) the date of his or her re-employment. Notwithstanding the preceding, if the rehired Eligible Employee’s prior service is disregarded pursuant to
Section 3.5(d) below, then the rehired Eligible Employee shall be treated as a new hire. 
 (c) Rehired Eligible Employee who had not
satisfied eligibility. If any Eligible Employee who had not satisfied the Plan’s eligibility requirements is rehired after severance from employment, then such Eligible Employee shall become a Participant in the Plan in accordance with the
eligibility requirements set forth in the Adoption Agreement and the Plan. However, in applying any shift in an eligibility computation period, the Eligible Employee is not treated as a new hire unless prior service is disregarded in accordance with
Section 3.5(d) below. 
 (d) Reemployed after 1-Year Break in Service (“rule of parity” provisions). If any Employee is
reemployed after a 1-Year Break in Service has occurred, Years of Service (or Periods of Service if the Elapsed Time method is being used) shall include Years of Service (or Periods of Service if the Elapsed Time method is being used) prior to the
1-Year Break in Service subject to the rules set forth below. The Employer may elect in Appendix A to the Adoption Agreement (Other Permitted Elections) to make the provisions of this paragraph inapplicable for purposes of eligibility and/or
vesting. 
 (1) In the case of a Participant who under the Plan does not have a nonforfeitable right to any interest in the Plan resulting
from Employer contributions, Years of Service (or Periods of Service) before a period of 1-Year Breaks in Service will not be taken into account if the number of consecutive 1-Year Breaks in Service equals or exceeds the greater of (A) five
(5) or (B) the aggregate number of pre-break Years of Service (or Periods of Service). Such aggregate number of Years of Service (or Periods of Service) will not include any Years of Service (or Periods of Service) disregarded under the
preceding sentence by reason of prior 1-Year Breaks in Service; 

  
 17 








 Volume Submitter Plan 

 
 (2) A Participant who has not had Years of Service (or Periods of
Service) before a 1-Year Break in Service disregarded pursuant to (1) above, shall participate in the Plan as of the date of reemployment, or if later, as of the date the Former Employee would otherwise enter the Plan pursuant to Sections 3.1
and 3.2 taking into account all service not disregarded. 
 (e) Vesting after 5 1-Year Breaks in Service. After a Participant who has
severed employment with the Employer incurs five (5) consecutive 1-Year Breaks in Service, the Vested portion of such Participant’s Account attributable to pre-break service shall not be increased as a result of post-break service. In such
case, separate accounts will be maintained as follows: 
 (1) one account for nonforfeitable benefits attributable to pre-break service; and

 (2) one account representing the Participant’s Employer-derived account balance in the Plan attributable to post-break service. 

(f) Buyback provisions. If any Former Employee who had been a Participant is reemployed by the Employer before five (5) consecutive
1-Year Breaks in Service, and such Participant had received a distribution of the entire Vested interest prior to reemployment, then the forfeited account shall be reinstated only if the Participant repays the full amount which had been distributed
(including amounts from Accounts that were fully Vested such as the Elective Deferral Account). Such repayment must be made before the earlier of five (5) years after the first date on which the Participant is subsequently reemployed by the
Employer or the close of the first period of five (5) consecutive 1-Year Breaks in Service commencing after the distribution. If a distribution occurs for any reason other than a severance of employment, the time for repayment may not end
earlier than five (5) years after the date of distribution. In the event the Participant does repay the full amount distributed, the undistributed forfeited portion of the Participant’s Account must be restored in full, unadjusted by any
gains or losses occurring subsequent to the Valuation Date preceding the distribution. The source for such reinstatement may be Forfeitures occurring during the Plan Year. If such source is insufficient, then the Employer will contribute an amount
which is sufficient to restore the Participant’s Account, provided, however, that if a discretionary contribution is made for such year, such contribution will first be applied to restore any such accounts and the remainder shall be allocated
in accordance with the terms of the Plan. If a non-Vested Participant was deemed to have received a distribution and such Participant is reemployed by the Employer before five (5) consecutive 1-Year Breaks in Service, then such Participant will
be deemed to have repaid the deemed distribution as of the date of reemployment. 
 3.6 ELECTION NOT TO PARTICIPATE 

An Employee may, subject to the approval of the Employer, elect voluntarily not to participate in any component of the Plan when the Employee
first becomes eligible. Such election must be made upon inception of the Plan or at any time prior to the time the Employee first becomes eligible to participate under any plan maintained by the Employer. The election not to participate must be
irrevocable and communicated to the Employer, in writing, within a reasonable period of time before the date the Employee would have otherwise entered the Plan. 

An Employee who elects not to participate under the Plan is treated as a nonbenefiting Employee for purposes of the minimum coverage
requirements under Code Section 410(b). Furthermore, an Employee who makes a one-time irrevocable election, as described in the preceding paragraph, to make no Elective Deferrals to the Plan is not an eligible Participant for purposes of the
Actual Deferral Percentage test set forth in Section 12.4 or the Actual Contribution Percentage test set forth in Section 12.6. 

ARTICLE IV CONTRIBUTION AND 

ALLOCATION 
 4.1 FORMULA FOR DETERMINING
EMPLOYER’S CONTRIBUTION 
 (a) For a Money Purchase Plan: 

(1) The Employer will make contributions on the following basis. On behalf of each Participant eligible to share in allocations, for each year
of such Participant’s participation in this Plan, the Employer will contribute the amount elected in the Adoption Agreement. All contributions by the Employer will be made in cash. In the event a funding waiver is obtained, this Plan shall be
deemed to be an individually designed plan. 
 (2) Notwithstanding the foregoing, with respect to an Employer which is not a tax-exempt
entity, the Employer’s contribution for any Fiscal Year shall not exceed the maximum amount allowable as a deduction to the Employer under the provisions of Code Section 404. However, to the extent necessary to provide the top-heavy
minimum allocations, the Employer shall make a contribution even if it exceeds the amount that is deductible under Code Section 404. 

(b) For a Profit Sharing Plan: 

(1) For each Plan Year, the Employer may (or will in the case of a Prevailing Wage Contribution as set forth in the Formula for Determining
Employer Profit Sharing Contribution Section of the Adoption Agreement) contribute to the Plan such amount as elected by the Employer in the Adoption Agreement. In addition, the Employer may make a discretionary “gateway contribution”
pursuant to Section 4.3(b)(4). 

  
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 Volume Submitter Plan 

 
 (2) Additionally, the Employer will contribute to the Plan the amount
necessary, if any, to provide the top-heavy minimum allocations even if it exceeds current or accumulated Net Profit or the amount that is deductible under Code Section 404. 

(3) Subject to the consent of the Trustee (or Insurer), the Employer may make its contribution to the Plan in the form of property, provided
such contribution does not constitute a prohibited transaction under the Code or the Act. The decision to make a contribution of property is subject to the general fiduciary rules under the Act. 

(c) Frozen Plans. The Employer may designate that the Plan is a frozen Plan at the Contribution Types Section of the Adoption Agreement.
As a frozen Plan, the Employer will not make any Employer contributions with respect to Compensation earned after the date identified in the Adoption Agreement, and if the Plan is a 401(k) Plan, no Participant will be permitted to make Elective
Deferrals to the Plan for any period following the effective date identified in the Adoption Agreement. In addition, once a Plan is frozen, no Eligible Employees shall become Participants. 

4.2 TIME OF PAYMENT OF EMPLOYER’S CONTRIBUTION 

Unless otherwise provided by contract or law, the Employer may make its contribution to the Plan for a particular Plan Year at such time as the
Employer, in its sole discretion, determines. However, if pursuant to Section 12.8, the “ADP test safe harbor contribution” being made to the Plan is a matching contribution that is made on a basis other than the Plan Year quarter,
then the matching contributions with respect to any Elective Deferrals made during a Plan Year quarter must be contributed to the Plan by the last day of the immediately following Plan Year quarter. If the Employer makes a contribution for a
particular Plan Year after the close of that Plan Year, the Employer will designate to the Administrator the Plan Year for which the Employer is making its contribution. 

4.3 ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS 

(a) Separate accounting. The Administrator shall establish and maintain an account in the name of each Participant to which the
Administrator shall credit as of each Anniversary Date, or other Valuation Date, all amounts allocated to each such Participant as set forth herein. 

(b) Allocation of contributions. The Employer shall provide the Administrator with all information required by the Administrator to make
a proper allocation of the Employer’s contribution, if any, for each Plan Year. Within a reasonable period of time after the date of receipt by the Administrator of such information, the Administrator shall allocate any contributions as
follows: 
 (1) Money Purchase allocation. For a Money Purchase Plan (other than a Money Purchase Plan which is integrated by
allocation): 
 (i) The Employer’s contribution shall be allocated to each Participant’s Account in the manner set forth in
Section 4.1 herein and as specified in the Adoption Agreement. 
 (ii) Notwithstanding the preceding provisions, a Participant shall
only be eligible to share in the allocations of the Employer’s contribution for the year if the Participant is an Eligible Employee at any time during the year and the conditions set forth in the Adoption Agreement are satisfied, unless a
top-heavy contribution is required pursuant to Section 4.3(f). If no election is made in the Adoption Agreement, then a Participant shall be eligible to share in the allocation of the Employer’s contribution for the year if the Participant
completes more than five hundred (500) Hours of Service (or three (3) Months of Service if the Elapsed Time method is chosen in the Adoption Agreement) during the Plan Year or is employed on the last day of the Plan Year. Furthermore,
regardless of any election in the Adoption Agreement to the contrary, for the Plan Year in which this Plan terminates, a Participant shall only be eligible to share in the allocation of the Employer’s contributions for the Plan Year if the
Participant is employed at the end of the Plan Year and has completed a Year of Service (or Period of Service if the Elapsed Time method is elected). 

(2) Permitted disparity allocation. For an integrated Profit Sharing Plan or 401(k) Profit Sharing Plan allocation or a Money Purchase
Plan which is integrated by allocation: 
 (i) Except as provided in Section 4.3(f) for top-heavy purposes and subject to the
“overall permitted disparity limits,” the Employer’s contribution shall be allocated to each Participant’s Account in a dollar amount equal to 5.7% of the sum of each Participant’s Compensation plus Excess Compensation. If
the Employer does not contribute such amount for all Participants, each Participant will be allocated a share of the contribution in the same proportion that each such Participant’s Compensation plus Excess Compensation for the Plan Year bears
to the total Compensation plus the total Excess Compensation of all Participants for that year. However, in the case of any Participant who has exceeded the “cumulative permitted disparity limit,” the allocation set forth in this paragraph
shall be based on such Participant’s Compensation rather than Compensation plus Excess Compensation. 
 Regardless of
the preceding, 4.3% shall be substituted for 5.7% above if Excess Compensation is based on more than 20% and less than or equal to 80% of the Taxable Wage Base. If Excess Compensation is based on less than 100% and more than 80% of the Taxable Wage
Base, then 5.4% shall be substituted for 5.7% above. 

  
 19 








 Volume Submitter Plan 

 
 (ii) The balance of the Employer’s contribution over the amount
allocated above, if any, shall be allocated to each Participant’s Account in the same proportion that each such Participant’s Compensation for the Plan Year bears to the total Compensation of all Participants for such year. 

(iii) Notwithstanding the preceding provisions, a Participant shall only be eligible to share in the allocations of the Employer’s
contribution for the year if the Participant is an Eligible Employee at any time during the year and the conditions set forth in the Adoption Agreement are satisfied, unless a top-heavy contribution is required pursuant to Section 4.3(f). If no
election is made in the Adoption Agreement, then a Participant shall be eligible to share in the allocation of the Employer’s contribution for the year if the Participant completes more than five hundred (500) Hours of Service (or three
(3) Months of Service if the Elapsed Time method is chosen in the Adoption Agreement) during the Plan Year or is employed on the last day of the Plan Year. 

(iv) The following “overall permitted disparity limits” (which consist of the “annual overall permitted disparity limit”
and the “cumulative permitted disparity limit”) apply to the allocations set forth above. 
 (A) “Annual overall permitted
disparity limit.” Notwithstanding the preceding paragraphs, if in any Plan Year this Plan “benefits” any Participant who “benefits” under another qualified plan or simplified employee pension, as defined in Code
Section 408(k), maintained by the Employer that either provides for or imputes permitted disparity (integrates), then such plans will be considered to be one plan and will be considered to comply with the permitted disparity rules if the extent
of the permitted disparity of all such plans does not exceed 100%. For purposes of the preceding sentence, the extent of the permitted disparity of a plan is the ratio, expressed as a percentage, which the actual benefits, benefit rate, offset rate,
or employer contribution rate, whatever is applicable under the Plan, bears to the limitation under Code Section 401(l) applicable to such Plan. 

(B) “Cumulative permitted disparity limit.” With respect to a Participant who “benefits” or “has benefited”
under a defined benefit or target benefit plan of the Employer, the “cumulative permitted disparity limit” for the Participant is thirty-five (35) total cumulative permitted disparity years. Total cumulative permitted disparity years
means the number of years credited to the Participant for allocation or accrual purposes under the Plan, any other qualified plan or simplified employee pension plan (whether or not terminated) ever maintained by the Employer, while such plan either
provides for or imputes permitted disparity. For purposes of determining the Participant’s “cumulative permitted disparity limit,” all years ending in the same calendar year are treated as the same year. If the Participant has not
“benefited” under a defined benefit or target benefit plan which neither provides for nor imputes permitted disparity for any year beginning on or after January 1, 1994, then such Participant has no cumulative disparity limit. 

For purposes of this Section, “benefiting” means benefiting under the Plan for any Plan Year during which a
Participant received or is deemed to receive an allocation in accordance with Regulation Section 1.410(b)-3(a). 
 (3) Other profit
sharing allocations. For a Profit Sharing Plan or 401(k) Profit Sharing Plan with a non-integrated allocation formula, a uniform points allocation formula, a Prevailing Wage Contribution allocation formula, an “age-weighted method”
allocation formula, or a “grouping method” allocation formula as elected in the Formula for Determining Employer Profit Sharing Contribution Section of the Adoption Agreement: 

(i) The Employer’s contribution shall be allocated to each Participant’s Account in accordance with the allocation method below that
corresponds to the elections in the Adoption Agreement. The Employer shall provide the Administrator with all information required by the Administrator to make a proper allocation of the Employer’s contribution for each Plan Year. Within a
reasonable period of time after the date of receipt by the Administrator of such information, the allocation shall be made in accordance with the provisions below. The “gateway contribution” for plans with a cross-tested allocation formula
shall be made in accordance with the provisions of subsection (4) below. 
 (ii) If the Employer’s contribution is fixed, the
Employer shall allocate the contribution in a set percentage to each Participant. If the Employer elects to contribute a uniform dollar amount for each Participant, the pro rata allocation shall allocate that uniform dollar amount to each
Participant. 
 (iii) If the Employer’s contribution is discretionary and non-integrated, the contribution shall be allocated either in
the same ratio as each Participant’s Compensation bears to the total of such Compensation of all Participants, in the same dollar amount to all Participants (per capita), or in the same dollar amount per Hour of Service completed by each
Participant. 
 (iv) If the Employer’s Contribution is allocated under a uniform points allocation formula, the allocation for each
Participant shall be determined based on the Participant’s total points for the Plan Year, as determined under the Adoption Agreement. A Participant’s allocation of the Employer Contribution is determined by multiplying the Employer
Contribution by a fraction, the numerator of which is the Participant’s total points for the Plan Year and the denominator of which is the sum of the points for all Participants for the Plan Year. A Participant shall receive points for each
year(s) of age and/or each Year(s) of Service. In addition, a Participant also may receive points based on his or her Compensation, 

  
 20 








 Volume Submitter Plan 

 
 (v) If the Employer’s contribution is a Prevailing Wage
Contribution, it shall be allocated to each Participant who performs services subject to the Service Contract Act, Davis-Bacon Act or similar Federal, State, or Municipal Prevailing Wage statutes. The Prevailing Wage Contribution shall be an amount
equal to the balance of the fringe benefit payment for health and welfare for each Participant (after deducting the cost of cash differential payments for the Participant) based on the hourly contribution rate for the Participant’s employment
classification, as designated on Schedule A as attached to the Adoption Agreement. Notwithstanding anything in the Plan to the contrary, the Prevailing Wage Contribution shall be fully Vested. Furthermore, the Prevailing Wage Contribution shall not
be subject to any age, service or employment condition requirements set forth in the Adoption Agreement and the Employer shall make such contribution to the Plan as frequently as is required under applicable law. 

(vi) If the Employer’s contribution is allocated according to a “grouping method,” the Employer may contribute to the Plan on
behalf of each of the classifications of Participants set forth in the Adoption Agreement such amount as shall be determined by the Employer. The Employer shall provide the Administrator, if other than the Employer, with written notification of the
amount of the contribution to be allocated to each classification on or before the due date of the Employer’s tax return for the year of allocation, through written instructions from the Employer to the Plan Administrator. The Employer may
elect to specify any number of classifications and a classification may consist of any number of Participants. The Employer may elect at Question 31.g.1. of the 401(k) Profit Sharing Adoption Agreement or 27.g.1.a. of the Profit Sharing
Adoption Agreement to put each Participant in his or her own classification. The Administrator shall allocate the contribution made on behalf of each group of Participants to the Participants within such group either in the same proportion that each
such Participant’s Compensation bears to the total Compensation of all Participants within such group or on an equal basis (per capita), as selected in the Adoption Agreement. 

(vii) If the Employer’s contribution is allocated according to an “age-weighting method,” the Employer’s contribution for
the Plan Year shall be allocated to each Participant’s Account in the same proportion that each such Participant’s total points with respect to such year, bear to the total points awarded to all Participants with respect to such year. The
conditional allocation provided for in the preceding sentence shall become the final allocation for the year only if it is not a Top-Heavy Plan Year; or if the minimum allocation required for Top-Heavy Plan Years is provided to all Employees
eligible to receive such minimum allocation. If any such Employee does not receive the top-heavy minimum allocation, then in lieu of the conditional allocation, the Employer’s contribution shall instead be allocated first to the affected
Employees in an amount equal to their conditional allocation plus any additional amount necessary to provide the top-heavy minimum allocation. 

The remainder of the Employer’s contribution shall then be allocated as provided under the conditional allocation method,
but for this purpose, those Employees who did not receive the top-heavy minimum allocation under the initial conditional allocation shall not be considered. If under the secondary allocation provided in the preceding sentence, an Employee who
received a top-heavy minimum contribution under the conditional allocation no longer receives the same, then the steps outlined in the preceding paragraph and sentence shall be repeated until such time as all affected Employees have been allocated
the top-heavy minimum contribution and the remaining contribution has been allocated, at which time, the allocations for the year shall be final. 

A Participant’s points with respect to any Plan Year shall be computed as follows: 

(A) Multiply the Participant’s Compensation for the Plan Year by 1%. 

(B) Multiply the product for each Participant as determined in (a) above by the product of: 

1. the factor in Table I in Exhibit A to the Adoption Agreement, such factor to be determined by reference to the Participant’s Normal
Retirement Age, and 
 2. the factor in Table II of Exhibit A to the Adoption Agreement, such factor to be determined by reference to the
number of years remaining from the Participant’s attained age as of the allocation date to his or her Normal Retirement Age. 

The Schedule of Age-Weighted Allocation Factors is set forth in Exhibit A to the Adoption Agreement, (which is hereby
incorporated by reference and made a part of the Plan) and shall be based on the interest rate selected in the Adoption Agreement (if no selection is made, 8.5% interest shall be deemed to have been elected). 

3. The resulting number shall be the number of points allocated to the Participant. 

(viii) Notwithstanding the preceding provisions, a Participant shall only be eligible to share in the allocations of the Employer’s
contribution for the year if the Participant is an Eligible Employee at any time during the year and the conditions set forth in the Adoption Agreement are satisfied, unless a top-heavy contribution is required pursuant to Section 4.3(f). If no
election is made in the Adoption Agreement, then a Participant shall be eligible to share in the allocation of the Employer’s contribution for the year if the Participant completes more than five hundred (500) Hours of Service (or three
(3) Months of Service if the Elapsed Time method is chosen in the Adoption Agreement) during the Plan Year or is employed on the last day of the Plan Year. 

  
 21 








 Volume Submitter Plan 

 
 (4) Gateway contribution. The Employer may make an additional
discretionary Employer contribution (“gateway contribution”) as set forth below (i.e., the minimum allocation gateway requirement described in Regulation Section 1.401(a)(4)-8(b)(1)(vi)). In applying the provisions of this subsection
(4), the term “Employer contributions” shall also include any Forfeitures that are allocated to a Participant, other than Forfeitures that are subject to Code Section 401(m) because they are allocated as a matching contribution.
Furthermore, in applying the provisions of this subsection (4) to a 401(k) Profit Sharing Plan, the term “Employer contributions” means any Employer Nonelective Contributions, safe harbor Nonelective and, except as otherwise provided
in subsections (4)(ii) and (iv) below, Qualified Nonelective Contributions, and such term excludes any matching contributions. 

(i) Any “gateway contribution” made pursuant to this subsection for a Plan Year will be allocated to each Nonhighly Compensated
Participant who receives an allocation of other “Employer contributions,” for such Plan Year. The “gateway contribution” will be allocated without regard to any allocation conditions otherwise applicable to “Employer
contributions” under the Plan. However, Participants who the Administrator disaggregates pursuant to Regulation Section 1.410(b)-7(c)(3) because they have not satisfied the greatest minimum age and service conditions permissible under Code
Section 410(a) shall not be eligible to receive an allocation of any “gateway contribution” made pursuant to this subsection unless such an allocation is necessary to satisfy Code Section 401(a)(4). 

(ii) The “gateway contribution” will be allocated pro rata on the basis of Compensation (as defined in (iii) or
(iv) below, whichever is applicable) of each eligible Participant (as described in subsection (i) above) but in no event will an allocation of the “gateway contribution” exceed the lesser of: (A) five percent (5%) of
Compensation or (B) one-third (1/3) of the highest allocation rate for any Highly Compensated Participant for the Plan Year. Any allocation under the prior sentence will be reduced by the amount of any other “Employer
contributions,” excluding any Qualified Nonelective Contributions that are used to satisfy the Actual Deferral Percentage test set forth in Section 12.4 or the Actual Contribution Percentage test set forth in Section 12.6, allocated
for the same Plan Year to such Participant, provided that if an eligible Participant is receiving only a Qualified Nonelective Contribution and such contribution amount equals or exceeds the “gateway contribution,” then the contribution
satisfies the “gateway contribution” requirement as to that Participant. 
 (iii) For allocation purposes under the 5%
“gateway contribution” under (A) of subsection (ii) above, Compensation means 415 Compensation except that it shall be determined for the Plan Year (rather than the Limitation Year) and shall exclude 415 Compensation paid while
an Employee is not a Participant in the Plan. 
 (iv) For purposes of the 1/3 “gateway contribution” alternative under (B) of
subsection (ii) above, the Administrator will (a) determine the allocation rate, and (b) allocate the “gateway contribution,” using a Participant’s Compensation, provided the definition of Compensation satisfies
Regulation Section 1.414(s). In addition, the allocation rate for any Participant is determined by dividing the total “Employer contribution” made on behalf of such Participant by the Participant’s Compensation (as defined in the
preceding sentence). However, solely for purposes of determining the allocation rate of any Nonhighly Compensated Participant, Qualified Nonelective Contributions that are used to satisfy the Actual Deferral Percentage test set forth in
Section 12.4 or the Actual Contribution Percentage test set forth in Section 12.6, shall not be taken into account. 
 (v)
Notwithstanding the foregoing, the Employer may increase the “gateway contribution” to satisfy the provisions of Regulation Section 1.401(a)(4)-9(b)(2)(v)(D) if the plan (for nondiscrimination testing purposes) consists of one or more
defined contribution plans and one or more defined benefit plans. 
 (c) Gains or losses. Except as otherwise elected in the Adoption
Agreement or as provided in Section 4.10 with respect to Participant Directed Accounts, as of each Valuation Date, before allocation of any Employer contributions and Forfeitures, any earnings or losses (net appreciation or net depreciation) of
the Trust Fund (exclusive of assets segregated for distribution) shall be allocated in the same proportion that each Participant’s nonsegregated accounts bear to the total of all Participants’ nonsegregated accounts as of such date. 

(d) Contracts. Participants’ Accounts shall be debited for any insurance or annuity premiums paid, if any, and credited with any
dividends or interest received on Contracts. 
 (e) Forfeitures. On or before each Anniversary Date, any amounts which became
Forfeitures since the last Anniversary Date may be made available to reinstate previously forfeited account balances of Participants, if any, in accordance with Section 3.5(f), used to satisfy any contribution that may be required pursuant to
Section 6.10, or, if elected in the Adoption Agreement, used to pay any Plan expenses. The remaining Forfeitures, if any, shall be treated in accordance with the elections made in the Forfeiture Section of the Adoption Agreement. In the event
Forfeitures are used to reduce an Employer discretionary contribution and the Forfeitures exceed such contribution, then the remaining Forfeitures will be allocated as an additional discretionary contribution. If no election is made in the Adoption
Agreement, then any remaining Forfeitures will be used to reduce any Employer contributions under the Plan. However, if the Plan provides for an integrated allocation and no election is made in the Adoption Agreement, then any remaining Forfeitures
will be added to the Employer’s contributions under the Plan. Furthermore, if the Plan provides for a “grouping method” allocation and 

  
 22 








 Volume Submitter Plan 

 
 Forfeitures are added to, or used to reduce, the Employer’s
contribution that is to be allocated among the groups, then any remaining Forfeitures will be apportioned to each group in proportion to the contribution made for each group, as made or determined by the Employer. Regardless of the preceding
sentences, in the event the allocation of Forfeitures provided herein shall cause the “annual additions” (as defined in Section 4.4) to any Participant’s Account to exceed the amount allowable by the Code, an adjustment shall be
made in accordance with Section 4.5. Except, however, a Participant shall only be eligible to share in the allocations of Forfeitures for the year if the conditions set forth in the Adoption Agreement are satisfied, unless a top-heavy
contribution is required pursuant to Section 4.3(f). If no election is made in the Adoption Agreement, then a Participant shall be eligible to share in the allocation of the Employer’s contribution for the year if the Participant completes
more than five hundred (500) Hours of Service (or three (3) Months of Service if the Elapsed Time method is chosen in the Adoption Agreement) during the Plan Year or is employed on the last day of the Plan Year. 

(f) Minimum allocations required for Top-Heavy Plan Years. Notwithstanding the foregoing, for any Top-Heavy Plan Year, the sum of the
Employer’s contributions and Forfeitures allocated to the Participant’s Combined Account of each Non-Key Employee or each Participant, if elected in the Adoption Agreement, shall be equal to at least three percent (3%) of such
Employee’s 415 Compensation for the Plan Year or the calendar year ending within the Plan Year (reduced by contributions and Forfeitures, if any, allocated to each such Employee in any defined contribution plan included with this Plan in a
“required aggregation group” (as defined in Section 9.2(f)). However, if (i) the sum of the Employer’s contributions and Forfeitures allocated to the Participant’s Combined Account of each Key Employee for such
Top-Heavy Plan Year is less than three percent (3%) of each Key Employee’s 415 Compensation and (ii) this Plan is not required to be included in a “required aggregation group” (as defined in Section 9.2(f)) to enable a
defined benefit plan to meet the requirements of Code Section 401(a)(4) or 410, the sum of the Employer’s contributions and Forfeitures allocated to the Participant’s Combined Account of each Employee entitled to the top-heavy minimum
contribution shall be equal to the largest percentage allocated to the Participant’s Combined Account of any Key Employee. The minimum allocation required (to the extent required to be nonforfeitable under Code Section 416(b)) may not be
forfeited under Code Section 411(a)(3)(B) or 411(a)(3)(D). 
 However, for each Employee who is a Participant in a
Profit Sharing Plan or 401(k) Profit Sharing Plan and a Money Purchase Plan, the minimum three percent (3%) allocation specified above shall be provided in the Money Purchase Plan. 

If this is an integrated Plan, then for any Top-Heavy Plan Year the Employer’s contribution shall be allocated as follows
and shall still be required to satisfy the other provisions of this subsection: 
 (1) An amount equal to three percent (3%) multiplied
by each Participant’s Compensation for the Plan Year shall be allocated to each Participant’s Account. If the Employer does not contribute such amount for all Participants, the amount shall be allocated to each Participant’s Account
in the same proportion that such Participant’s total Compensation for the Plan Year bears to the total Compensation of all Participants for such year. 

(2) The balance of the Employer’s contribution over the amount allocated under subparagraph (1) hereof shall be allocated to each
Participant’s Account in a dollar amount equal to three percent (3%) multiplied by a Participant’s Excess Compensation. If the Employer does not contribute such amount for all Participants, each Participant will be allocated a share
of the contribution in the same proportion that such Participant’s Excess Compensation bears to the total Excess Compensation of all Participants for that year. For purposes of this paragraph, in the case of any Participant who has exceeded the
“cumulative permitted disparity limit” described in Section 4.3(b)(2), such Participant’s total Compensation will be taken into account. 

(3) The balance of the Employer’s contribution over the amount allocated under subparagraph (2) hereof shall be allocated to each
Participant’s Account in a dollar amount equal to 2.7% multiplied by the sum of each Participant’s total Compensation plus Excess Compensation. If the Employer does not contribute such amount for all Participants, each Participant will be
allocated a share of the contribution in the same proportion that such Participant’s total Compensation plus Excess Compensation for the Plan Year bears to the total Compensation plus Excess Compensation of all Participants for that year. For
purposes of this paragraph, in the case of any Participant who has exceeded the “cumulative permitted disparity limit” described in Section 4.3(b)(2), such Participant’s total Compensation rather than Compensation plus Excess
Compensation will be taken into account. 
 Regardless of the preceding, 1.3% shall be substituted for 2.7% above if Excess
Compensation is based on more than 20% and less than or equal to 80% of the Taxable Wage Base. If Excess Compensation is based on less than 100% and more than 80% of the Taxable Wage Base, then 2.4% shall be substituted for 2.7% above. 

(4) The balance of the Employer’s contributions over the amount allocated above, if any, shall be allocated to each Participant’s
Account in the same proportion that such Participant’s total Compensation for the Plan Year bears to the total Compensation of all Participants for such year. 

For each Employee who is a Participant in this Plan and another defined contribution plan maintained by the Employer or an
Affiliated Employer, the minimum three percent (3%) allocation specified above shall be provided as specified in the Adoption Agreement. 

  
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 Volume Submitter Plan 

 
 (g) Top-Heavy contribution allocation. For purposes of the
minimum allocations set forth above, the percentage allocated to the Participant’s Combined Account of any Key Employee shall be equal to the ratio of the sum of the Employer’s contributions and Forfeitures allocated on behalf of such Key
Employee divided by the 415 Compensation for such Key Employee. 
 (h) Participants eligible for top-heavy allocation. Notwithstanding
anything in this Plan to the contrary, for any Top-Heavy Plan Year, the minimum allocations set forth in this Section shall only be allocated to the Participant’s Combined Account of all Non-Key Employees, and Key Employees if elected in the
Adoption Agreement, who are Participants and who are employed by the Employer on the last day of the Plan Year, including Employees who have (1) failed to complete a Year of Service; (2) declined to make mandatory contributions (if
required) or, in the case of a cash or deferred arrangement, Elective Deferrals to the Plan; or (3) Compensation less than a stated amount. In addition, pursuant to Code Section 416(g)(4), Participants whose employment is governed by a
collective bargaining agreement between the Employer and employee representatives under which retirement benefits were the subject of good faith bargaining shall not be eligible to receive the top-heavy minimum allocations. 

(i) Top-Heavy allocation if DB and DC plans maintained. Notwithstanding anything herein to the contrary, in any Plan Year in which the
Employer maintains both this Plan and a non-frozen defined benefit pension plan included in a “required aggregation group” (as defined in Section 9.2(f)) which is top-heavy, the Employer will not be required (unless otherwise elected
in Appendix A to the Adoption Agreement (Other Permitted Elections)) to provide Employees with both the full separate minimum defined benefit plan benefit and the full separate defined contribution plan top-heavy minimum allocations. In such case,
the top-heavy minimum benefits will be provided as elected in the Adoption Agreement and, if applicable, as follows: 
 (1) If the 5% defined
contribution minimum is elected in the Adoption Agreement: 
 (i) The requirements of Section 9.1 will apply except that each Employee
who accrues a benefit in the Profit Sharing Plan or Money Purchase Plan and who is also a participant in the Defined Benefit Plan will receive a minimum allocation of five percent (5%) of such Participant’s 415 Compensation from the
applicable defined contribution plan(s). 
 (ii) For each Employee who is a participant only in the Defined Benefit Plan the Employer will
provide a minimum non-integrated benefit equal to two percent (2%) of such participant’s highest five (5) consecutive year average 415 Compensation for each Year of Service while a participant in the plan, in which the Plan is
top-heavy, not to exceed ten (10). 
 (iii) For each Employee who is a Participant only in this defined contribution plan, the Employer will
provide a minimum allocation equal to three percent (3%) of such Participant’s 415 Compensation. 
 (2) If the 2% defined benefit
minimum is elected in the Adoption Agreement, then for each Employee who is a participant only in the defined benefit plan, the Employer will provide a minimum non-integrated benefit equal to two percent (2%) of such participant’s highest
five (5) consecutive year average of 415 Compensation for each Year of Service while a participant in the plan, in which the plan is top-heavy, not to exceed ten (10). 

(j) Matching contributions used to satisfy top-heavy contribution. Unless otherwise specified in Appendix A to the Adoption Agreement
(Other Permitted Elections), effective with respect to Plan Years beginning after December 31, 2001, Employer matching contributions shall be taken into account for purposes of satisfying the minimum contribution requirements of Code
Section 416(c)(2) and the Plan. The preceding sentence shall apply with respect to matching contributions under the Plan or, if the Plan provides that the minimum contribution requirement shall be met in another plan, such other plan. Employer
matching contributions that are used to satisfy the minimum contribution requirements shall be treated as matching contributions for purposes of the ACP test and other requirements of Code Section 401(m). 

(k) Contributions under other plans. The Employer may provide, in Appendix A to the Adoption Agreement (Other Permitted Elections), that
with respect to any Plan Year beginning after December 31, 2001, the minimum benefit requirement shall be met in another plan (including another plan that consists solely of a cash or deferred arrangement which meets the requirements of Code
Section 401(k)(12) and matching contributions with respect to which the requirements of Code Section 401(m)(11) apply). The Employer must specify the name of the other plan, the minimum benefit that will be provided under such other plan,
and the employees who will receive the minimum benefit under such other plan. 
 (l) Delay in processing transactions. Notwithstanding
anything in this Section to the contrary, all information necessary to properly reflect a given transaction may not be available until after the date specified herein for processing such transaction, in which case the transaction will be reflected
when such information is received and processed. Subject to express limits that may be imposed under the Code, the processing of any contribution, distribution or other transaction may be delayed for any legitimate business reason (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). The processing date of a transaction will be binding for all purposes of the Plan. 
 (m) 410(b) ratio
percentage fail-safe provisions. Notwithstanding anything in this Section to the contrary, the provisions of this subsection apply for any Plan Year if the Employer elected to apply the 410(b) ratio percentage fail-safe provisions and the Plan
fails to satisfy the “ratio percentage test” due to a last day of the Plan Year allocation condition or an Hours of Service (or months of 

  
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 Volume Submitter Plan 

 
 service) allocation condition. A plan satisfies the “ratio
percentage test” if, on the last day of the Plan Year, the “benefiting ratio” of the Nonhighly Compensated Employees who are “includible” is at least 70% of the “benefiting ratio” of the Highly Compensated
Employees who are “includible.” The “benefiting ratio” of the Nonhighly Compensated Employees is the number of “includible” Nonhighly Compensated Employees “benefiting” under the Plan divided by the number of
“includible” Employees who are Nonhighly Compensated Employees. The “benefiting ratio” of the Highly Compensated Employees is the number of Highly Compensated Employees “benefiting” under the Plan divided by the number
of “includible” Highly Compensated Employees. “Includible” Employees are all Employees other than: (1) those Employees excluded from participating in the Plan for the entire Plan Year by reason of the collective bargaining
unit exclusion or the nonresident alien exclusion described in the Code or by reason of the age and service requirements of Article III; and (2) any Employee who incurs a separation from service during the Plan Year and fails to complete at
least 501 Hours of Service (or three (3) months of service if the Elapsed Time method is being used) during such Plan Year. 

For purposes of this subsection, an Employee is “benefiting” under the Plan on a particular date if, under the Plan,
the Employee is entitled to an Employer contribution or an allocation of Forfeitures for the Plan Year. 
 If this subsection
applies and the Hours of Service method is used, then the Administrator will suspend the allocation conditions and expand the group of the “includible” Nonhighly Compensated Employees who are Participants by including the minimum number of
Participants eligible to share in the contribution, beginning first with the “includible” Employees employed by the Employer on the last day of the Plan Year who have completed the greatest number of Hours of Service in the Plan Year, then
the “includible” Employees who have completed the greatest number of Hours of Service during the Plan Year, and continuing to suspend the allocation conditions for each “includible” Employee who completed Hours of Service, from
the greatest number of Hours of Service to the least, until the Plan satisfies the “ratio percentage test” for the Plan Year. If two or more “includible” Employees have the same number of Hours of Service, then the Administrator
will suspend the allocation conditions for all such “includible” Employees, irrespective of whether the Plan can satisfy the “ratio percentage test” by accruing benefits for fewer than all such “includible” Employees.
If the Plan for any Plan Year suspends the allocation conditions for an “includible” Employee, then that Employee will share in the allocation for that Plan Year of the Employer contribution and Forfeitures, if any, without regard to
whether the Employee has satisfied the other allocation conditions set forth in this Section. 
 If this subsection applies
and the Elapsed Time method is used, then the Administrator will suspend the allocation conditions for the “includible” Nonhighly Compensated Employees who are Participants, beginning first with the “includible” Employees
employed by the Employer on the last day of the Plan Year, then the “includible” Employees who have the latest separation from service during the Plan Year, and continuing to suspend the allocation conditions for each
“includible” Employee who incurred an earlier separation from service, from the latest to the earliest separation from service date, until the Plan satisfies the “ratio percentage test” for the Plan Year. If two or more
“includible” Employees have a separation from service on the same day, then the Administrator will suspend the allocation conditions for all such “includible” Employees, irrespective of whether the Plan can satisfy the
“ratio percentage test” by accruing benefits for fewer than all such “includible” Employees. If the Plan for any Plan Year suspends the allocation conditions for an “includible” Employee, then that Employee will share
in the allocation for that Plan Year of the Employer contribution and Forfeitures, if any, without regard to whether the Employee has satisfied the other allocation conditions set forth in this Section. 

Notwithstanding the foregoing, if the portion of the Plan which is not a Code Section 401(k) or 401(m) plan would fail to
satisfy Code Section 410(b) if the coverage tests were applied by treating those Participants whose only allocation would otherwise be provided under the top-heavy formula as if they were not currently benefiting under the Plan, then, for
purposes of applying this subsection (m), such Participants shall be treated as not benefiting. 
 4.4 MAXIMUM ANNUAL ADDITIONS 

(a) Calculation of “annual additions.” 

(1) If a Participant does not participate in, and has never participated in another qualified plan maintained by the “employer,” or a
welfare benefit fund (as defined in Code Section 419(e)) maintained by the “employer,” or an individual medical benefit account (as defined in Code Section 415(l)(2)) maintained by the “employer,” or a simplified
employee pension (as defined in Code Section 408(k)) maintained by the “employer” which provides “annual additions,” the amount of “annual additions” which may be credited to the Participant’s Accounts for any
Limitation Year shall not exceed the lesser of the “maximum permissible amount” or any other limitation contained in this Plan. If the “employer” contribution that would otherwise be contributed or allocated to the
Participant’s Accounts would cause the “annual additions” for the Limitation Year to exceed the “maximum permissible amount,” the amount contributed or allocated will be reduced so that the “annual additions” for
the Limitation Year will equal the “maximum permissible amount,” and any amount in excess of the “maximum permissible amount” which would have been allocated to such Participant may be allocated to other Participants. 

(2) Prior to determining the Participant’s actual 415 Compensation for the Limitation Year, the “employer” may determine the
“maximum permissible amount” for a Participant on the basis of a reasonable estimation of the Participant’s 415 Compensation for the Limitation Year, uniformly determined for all Participants similarly situated. 

(3) As soon as is administratively feasible after the end of the Limitation Year the “maximum permissible amount” for such Limitation
Year shall be determined on the basis of the Participant’s actual 415 Compensation for such Limitation Year. 

  
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 Volume Submitter Plan 

 
 (b) “Annual additions” if a Participant is in more than one
plan. 
 (1) This subsection applies if, in addition to this Plan, a Participant is covered under another qualified defined contribution
plan maintained by the “employer” that is a “master or prototype plan,” a welfare benefit fund (as defined in Code Section 419(e)) maintained by the “employer,” an individual medical benefit account (as defined in
Code Section 415(l)(2)) maintained by the “employer,” or a simplified employee pension (as defined in Code Section 408(k)) maintained by the “employer,” which provides “annual additions,” during any Limitation
Year. The “annual additions” which may be credited to a Participant’s accounts under this Plan for any such Limitation Year shall not exceed the “maximum permissible amount” reduced by the “annual additions”
credited to a Participant’s accounts under the other plans and welfare benefit funds, individual medical benefit accounts, and simplified employee pensions for the same Limitation Year. If the “annual additions” with respect to the
Participant under other defined contribution plans and welfare benefit funds maintained by the “employer” are less than the “maximum permissible amount” and the “employer” contribution that would otherwise be
contributed or allocated to the Participant’s accounts 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 welfare benefit funds for the Limitation Year will equal the “maximum permissible amount,” and any amount in excess of the “maximum permissible amount” which would have been allocated to
such Participant may be allocated to other Participants. If the “annual additions” with respect to the Participant under such other defined contribution plans, welfare benefit funds, individual medical benefit accounts and simplified
employee pensions in the aggregate are equal to or greater than the “maximum permissible amount,” no amount will be contributed or allocated to the Participant’s account under this Plan for the Limitation Year. 

(2) Prior to determining the Participant’s actual 415 Compensation for the Limitation Year, the “employer” may determine the
“maximum permissible amount” for a Participant on the basis of a reasonable estimation of the Participant’s 415 Compensation for the Limitation Year, uniformly determined for all Participants similarly situated. 

(3) As soon as is administratively feasible after the end of the Limitation Year, the “maximum permissible amount” for the Limitation
Year will be determined on the basis of the Participant’s actual 415 Compensation for the Limitation Year. 
 (4) If, pursuant to
Section 4.4(b)(2) or Section 4.5, a Participant’s “annual additions” under this Plan and such other plans would result in an “excess amount” for a Limitation Year, the “excess amount” will be deemed to
consist of the “annual additions” last allocated, except that “annual additions” attributable to a simplified employee pension will be deemed to have been allocated first, followed by “annual additions” to a welfare
benefit fund or individual medical benefit account, and then by “annual additions” to a plan subject to Code Section 412, regardless of the actual allocation date. 

(5) If an “excess amount” was allocated to a Participant on an allocation date of this Plan which coincides with an allocation date
of another plan, the “excess amount” attributed to this Plan will be the product of: 
 (i) the total “excess amount”
allocated as of such date, times 
 (ii) the ratio of (1) the “annual additions” allocated to the Participant for the
Limitation Year as of such date under this Plan to (2) the total “annual additions” allocated to the Participant for the Limitation Year as of such date under this and all the other qualified defined contribution plans. 

(6) Any “excess amount” attributed to this Plan will be disposed of in the manner described in Section 4.5. 

(c) Certain amounts are not “annual additions.” For purposes of applying the limitations of Code Section 415, the
transfer of funds from one qualified plan to another is not an “annual addition.” In addition, the following are not Employee contributions for the purposes of Section 4.4(d)(1)(b): (1) rollover contributions (as defined in Code
Sections 402(c), 403(a)(4), 403(b)(8), 408(d)(3) and 457(e)(16)); (2) repayments of loans made to a Participant from the Plan; (3) repayments of distributions received by an Employee pursuant to Code Section 411(a)(7)(B) (cash-outs);
(4) repayments of distributions received by an Employee pursuant to Code Section 411(a)(3)(D) (mandatory contributions); (5) Catch-Up Contributions; and (6) Employee contributions to a simplified employee pension excludable from
gross income under Code Section 408(k)(6). 
 (d) Definitions. For purposes of this Section, the following terms shall be defined
as follows: 
 (1) “Annual additions” means the sum credited to a Participant’s accounts for any Limitation Year of
(a) “employer” contributions, (b) Employee contributions (except as provided below), (c) Forfeitures, (d) amounts allocated to an 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,” (e) amounts derived from contributions paid or accrued which are 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 (f) allocations under a simplified employee pension. Except, however, the Compensation
percentage limitation referred to in paragraph (e)(7)(ii) shall not apply to: (1) any contribution for medical benefits (within the meaning of Code Section 419A(f)(2)) after separation from service which is otherwise treated as an
“annual addition,” or (2) any amount otherwise treated as an “annual addition” under Code Section 415(l)(1). 

  
 26 








 Volume Submitter Plan 

 
 For this purpose, any “excess amount” applied
under Section 4.5 in the Limitation Year to reduce “employer” contributions shall be considered “annual additions” for such Limitation Year. 

(2) “Defined contribution dollar limitation” means, effective with respect to Limitation Years beginning after December 31,
2001, $40,000 as adjusted under Code Section 415(d). 
 (3) “Employer” means, for purposes of this Section and
Section 4.5, the Employer that adopts this Plan and all Affiliated Employers, except that for purposes of this Section, the determination of whether an entity is an Affiliated Employer shall be made by applying Code Section 415(h). 

(4) “Excess amount” means the excess of the Participant’s “annual additions” for the Limitation Year over the
“maximum permissible amount.” 
 (5) “Highest average compensation” means the average Compensation for the three
(3) consecutive Years of Service with the “employer” while a Participant in the Plan that produces the highest average. A Year of Service with the “employer” is the twelve (12) consecutive month period ending on the
last day of the Limitation Year. 
 (6) “Maximum permissible amount” means, except to the extent permitted under this Plan and Code
Section 414(v), effective with respect to Limitation Years beginning after December 31, 2001, the maximum “annual addition” that may be contributed or allocated to a Participant’s accounts under the Plan for any Limitation
Year, which shall not exceed the lesser of: 
 (i) the “defined contribution dollar limitation,” or 

(ii) one hundred percent (100%) of the Participant’s 415 Compensation for the Limitation Year. 

The 415 Compensation Limitation referred to in (ii) shall not apply to any contribution for medical benefits after
separation from service (within the meaning of Code Sections 401(h) or 419A(f)(2)) which is otherwise treated as an “annual addition.” 

If a short Limitation Year is created because of an amendment changing the Limitation Year to a different twelve
(12) consecutive month period, the “maximum permissible amount” will not exceed the “defined contribution dollar limitation” multiplied by a fraction, the numerator of which is the number of months in the short Limitation
Year and the denominator of which is twelve (12). 
 4.5 ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS 

Allocation of “annual additions” (as defined in Section 4.4) to a Participant’s Combined Account for a Limitation Year
generally will cease once the limits of Section 4.4 have been reached for such Limitation Year. However, if as a result of the allocation of Forfeitures, a reasonable error in estimating a Participant’s annual 415 Compensation, a
reasonable error in determining the amount of elective deferrals (within the meaning of Code Section 402(g)(3)) that may be made with respect to any Participant under the limits of Section 4.4, or other facts and circumstances to which
Regulation Section 1.415-6(b)(6) shall be applicable, the “annual additions” under this Plan would cause the maximum provided in Section 4.4 to be exceeded, the “excess amount” will be disposed of in one of the
following manners, as uniformly determined by the Plan Administrator for all Participants similarly situated: 
 (a) Any after-tax voluntary
Employee contributions (plus attributable gains), to the extent they would reduce the “excess amount,” will be distributed to the Participant; 

(b) If, after the application of subparagraph (a), an “excess amount” still exists, any unmatched Elective Deferrals, and any gains
attributable to such Elective Deferrals, to the extent they would reduce the “excess amount,” will be distributed to the Participant; 

(c) To the extent necessary, matched Elective Deferrals and “employer” matching contributions will be proportionately reduced from
the Participant’s Account. The Elective Deferrals, and any gains attributable to such Elective Deferrals, will be distributed to the Participant and the “employer” matching contributions, and any gains attributable to such matching
contributions, will be used to reduce the “employer’s” contributions in the next Limitation Year; 
 (d) If, after the
application of subparagraphs (a), (b) and (c), an “excess amount” still exists, and the Participant is covered by the Plan at the end of the Limitation Year, the “excess amount” in the Participant’s Account will be used
to reduce “employer” contributions (including any allocation of Forfeitures) for such Participant in the next Limitation Year, and each succeeding Limitation Year if necessary; 

(e) If, after the application of subparagraphs (a), (b) and (c), an “excess amount” still exists, and the Participant is not
covered by the Plan at the end of a Limitation Year, the “excess amount” will be held unallocated in a suspense account. The suspense account will be applied to reduce future “employer” contributions (including allocation of any
Forfeitures) for all remaining Participants in the next Limitation Year, and each succeeding Limitation Year if necessary; and 

  
 27 








 Volume Submitter Plan 

 
 (f) If a suspense account is in existence at any time during a
Limitation Year pursuant to this Section, no investment gains and losses shall be allocated to such suspense account. If a suspense account is in existence at any time during a particular Limitation Year, all amounts in the suspense account must be
allocated and reallocated to Participants’ Accounts before any “employer” contributions or any Employee contributions may be made to the Plan for that Limitation Year. Except as provided in (a), (b) and (c) above,
“excess amounts” may not be distributed to Participants. 
 4.6 ROLLOVERS 

(a) Acceptance of “rollovers” into the Plan. If elected in the Adoption Agreement and with the consent of the Administrator
(such consent must be exercised in a nondiscriminatory manner and applied uniformly to all Participants), the Plan may accept a “rollover,” provided the “rollover” will not jeopardize the tax-exempt status of the Plan or create
adverse tax consequences for the Employer. The amounts rolled over shall be separately accounted for in a “Participant’s Rollover Account.” Furthermore, any Roth Elective Deferrals that are accepted as “rollovers” in this
Plan on or after January 1, 2006 shall be separately accounted for. A Participant’s Rollover Account shall be fully Vested at all times and shall not be subject to forfeiture for any reason. For purposes of this Section, the term
Participant shall include any Eligible Employee who is not yet a Participant, if, pursuant to the Adoption Agreement, “rollovers” are permitted to be accepted from Eligible Employees. In addition, for purposes of this Section the term
Participant shall also include former Employees if the Employer and Administrator consent to accept “rollovers” of distributions made to former Employees from any plan of the Employer. 

(b) Treatment of “rollovers” under the Plan. Amounts in a Participant’s Rollover Account shall be held by the Trustee (or
Insurer) pursuant to the provisions of this Plan and may not be withdrawn by, or distributed to the Participant, in whole or in part, except as elected in the Adoption Agreement and subsection (c) below. The Trustee (or Insurer) shall have no
duty or responsibility to inquire as to the propriety of the amount, value or type of assets transferred, nor to conduct any due diligence with respect to such assets; provided, however, that such assets are otherwise eligible to be held by the
Trustee (or Insurer) under the terms of this Plan. 
 (c) Distribution of “rollovers.” At Normal Retirement Date, or such
other date when the Participant or Eligible Employee or such Participant’s or Eligible Employee’s Beneficiary shall be entitled to receive benefits, the Participant’s Rollover Account shall be used to provide additional benefits to
the Participant or the Participant’s Beneficiary. Any distribution of amounts held in a Participant’s Rollover Account shall be made in a manner which is consistent with and satisfies the provisions of Sections 6.5 and 6.6, including, but
not limited to, all notice and consent requirements of Code Sections 411(a)(11) and 417 and the Regulations thereunder. Furthermore, if elected in the Adoption Agreement, such amounts shall be considered to be part of a Participant’s benefit in
determining whether an involuntary cash-out of benefits may be made without Participant consent. 
 (d) “Rollovers” maintained
in a separate account. The Administrator may direct that “rollovers” made after a Valuation Date be segregated into a separate account for each Participant until such time as the allocations pursuant to this Plan have been made, at
which time they may remain segregated, invested as part of the general Trust Fund or, if elected in the Adoption Agreement, directed by the Participant. 

(e) Limits on accepting “rollovers.” Prior to accepting any “rollovers” to which this Section applies, the
Administrator may require the Employee to establish (by providing opinion of counsel or otherwise) that the amounts to be rolled over to this Plan meet the requirements of this Section. The Employer may instruct the Administrator, operationally and
on a nondiscriminatory basis, to limit the source of rollover contributions that may be accepted by the Plan. 
 (f) Definitions. For
purposes of this Section, the following definitions shall apply: 
 (1) A “rollover” means: (i) amounts transferred to this
Plan directly from another “eligible retirement plan;” (ii) distributions received by an Employee from other “eligible retirement plans” which are eligible for tax-free rollover to an “eligible retirement plan” and
which are transferred by the Employee to this Plan within sixty (60) days following receipt thereof; and (iii) any other amounts which are eligible to be rolled over to this Plan pursuant to the Code or any other federally enacted
legislation. 
 (2) An “eligible retirement plan” means an individual retirement account described in Code Section 408(a), an
individual retirement annuity described in Code Section 408(b) (other than an endowment contract), a qualified trust (an employees’ trust described in Code Section 401(a) which is exempt from tax under Code Section 501(a)), an
annuity plan described in Code Section 403(a), an eligible deferred compensation plan described in Code Section 457(b) which is maintained by an eligible employer described in Code Section 457(e)(1)(A), and an annuity contract
described in Code Section 403(b). 
 4.7 PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS 

(a) Transfers into this Plan. With the consent of the Administrator, amounts may be transferred (within the meaning of Code
Section 414(l)) to this Plan from other tax qualified plans under Code Section 401(a), provided the plan from which such funds are transferred permits the transfer to be made and the transfer will not jeopardize the tax-exempt status of
the Plan or Trust or create adverse tax consequences for the Employer. Prior to accepting any transfers to which this Section applies, the Administrator may require an opinion of counsel that the amounts to be transferred meet the requirements of
this Section. The amounts transferred shall be set up in a separate account herein referred to as a “Participant’s Transfer Account.” Furthermore, for Vesting purposes, the Participant’s Transfer Account shall be treated as a
separate “Participant’s Account.” 

  
 28 








 Volume Submitter Plan 

 
 (b) Accounting of transfers. Amounts in a Participant’s
Transfer Account shall be held by the Trustee (or Insurer) pursuant to the provisions of this Plan and may not be withdrawn by, or distributed to the Participant, in whole or in part, except as elected in the Adoption Agreement and subsection
(d) below, provided the restrictions of subsection (c) below and Section 6.16 are satisfied. The Trustee (or Insurer) shall have no duty or responsibility to inquire as to the propriety of the amount, value or type of assets
transferred, nor to conduct any due diligence with respect to such assets; provided, however, that such assets are otherwise eligible to be held by the Trustee (or Insurer) under the terms of this Plan. 

(c) Restrictions on Elective Deferrals. Except as permitted by Regulations (including Regulation Section 1.411(d)-4), amounts
attributable to elective contributions (as defined in Regulation Section 1.401(k)-6), including amounts treated as elective contributions, which are transferred from another qualified plan in a plan-to-plan transfer (other than a direct
rollover) shall be subject to the distribution limitations provided for in the Code Section 401(k) Regulations. 
 (d) Distribution
of plan-to-plan transfer amounts. At Normal Retirement Date, or such other date when the Participant or the Participant’s Beneficiary shall be entitled to receive benefits, the Participant’s Transfer Account shall be used to provide
additional benefits to the Participant or the Participant’s Beneficiary. Any distribution of amounts held in a Participant’s Transfer Account shall be made in a manner which is consistent with and satisfies the provisions of Sections 6.5
and 6.6, including, but not limited to, all notice and consent requirements of Code Sections 411(a)(11) and 417 and the Regulations thereunder. Furthermore, such amounts shall be considered to be part of a Participant’s benefit in determining
whether an involuntary cash-out of benefits may be made without Participant consent. 
 (e) Segregation. The Administrator may direct
that Employee transfers made after a Valuation Date be segregated into a separate account for each Participant until such time as the allocations pursuant to this Plan have been made, at which time they may remain segregated, invested as part of the
general Trust Fund or, if elected in the Adoption Agreement, directed by the Participant. 
 (f) Protected benefits. Notwithstanding
anything herein to the contrary, a transfer directly to this Plan from another qualified plan (or a transaction having the effect of such a transfer) shall only be permitted if it will not result in the elimination or reduction of any “Section
411(d)(6) protected benefit” as described in Section 8.1(e). 
 4.8 AFTER-TAX VOLUNTARY EMPLOYEE CONTRIBUTIONS 

(a) Not permitted in Money Purchase or Profit Sharing Plan. Except as provided in subsection 4.8(b) below, this Plan will not accept
after-tax voluntary Employee contributions. If this is an amendment to a Plan that had previously allowed after-tax voluntary Employee contributions, then this Plan will not accept after-tax voluntary Employee contributions for Plan Years beginning
after the Plan Year in which this Plan is adopted by the Employer. 
 (b) After-tax voluntary Employee contributions allowed in 401(k)
Plans. For 401(k) Plans, if elected in the Adoption Agreement, each Participant who is eligible to make Elective Deferrals may, in accordance with nondiscriminatory procedures established by the Administrator, elect to make after-tax voluntary
Employee contributions to this Plan. Such contributions must generally be paid to the Trustee (or Insurer) within a reasonable period of time after being received by the Employer. An after-tax voluntary Employee contribution is any contribution
(other than Roth Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is separately accounted for under the Plan. 

(c) Full Vesting. The balance in each Participant’s Voluntary Contribution Account shall be fully Vested at all times and shall not
be subject to Forfeiture for any reason. 
 (d) Distribution at any time. A Participant may elect at any time to withdraw after-tax
voluntary Employee contributions from such Participant’s Voluntary Contribution Account and the actual earnings thereon in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all
notice and consent requirements of Code Sections 411(a)(11) and 417 and the Regulations thereunder. If the Administrator maintains sub-accounts with respect to after-tax voluntary Employee contributions (and earnings thereon) which were made on
or before a specified date, a Participant shall be permitted to designate which sub-account shall be the source for the withdrawal. Forfeitures of Employer contributions shall not occur solely as a result of an Employee’s withdrawal of
after-tax voluntary Employee contributions. 
 In the event a Participant has received a hardship distribution under the safe
harbor hardship provisions of the Code Section 401(k) Regulations from any plan maintained by the Employer, then the Participant shall be barred from making any after-tax voluntary Employee contributions for a period of twelve (12) months
after receipt of the hardship distribution. However, with respect to Plan Years beginning on or after December 31, 2002, the suspension period shall be six (6) months rather than twelve (12) months. 

(e) Used to provide benefits. At Normal Retirement Date, or such other date when the Participant or the Participant’s Beneficiary
is entitled to receive benefits, the Participant’s Voluntary Contribution Account shall be used to provide additional benefits to the Participant or the Participant’s Beneficiary. 

  
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 Volume Submitter Plan 

 
 (f) Prior mandatory contributions. To the extent a Participant
has previously made mandatory Employee contributions under prior provisions of this Plan, such contributions will be treated as after-tax voluntary Employee contributions, except that the provisions of subsection (d) above permitting a
distribution at any time shall not apply to mandatory Employee contributions. 
 4.9 QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS 

(a) Maintenance of existing QVEC accounts. If this is an amendment to a Plan that previously permitted deductible voluntary Employee
contributions, then each Participant who made “qualified voluntary Employee contributions” within the meaning of Code Section 219(e)(2) as it existed prior to the enactment of the Tax Reform Act of 1986, shall have such contributions
held in a separate Qualified Voluntary Employee Contribution Account which shall be fully Vested at all times. Such contributions, however, shall not be permitted for taxable years beginning after December 31, 1986. 

(b) Distribution from QVEC account. A Participant may, upon written request delivered to the Administrator, make withdrawals from such
Participant’s Qualified Voluntary Employee Contribution Account. Any distribution shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent
requirements of Code Sections 411(a)(11) and 417 and the Regulations thereunder. 
 (c) Used to provide benefits. At Normal Retirement
Date, or such other date when the Participant or the Participant’s Beneficiary is entitled to receive benefits, the Qualified Voluntary Employee Contribution Account shall be used to provide additional benefits to the Participant or the
Participant’s Beneficiary. 
 4.10 PARTICIPANT DIRECTED INVESTMENTS 

(a) Directed Investment Options allowed. If elected in the Adoption Agreement, all Participants may direct the Trustee (or Insurer) as
to the investment of all or a portion of their individual account balances as set forth in the Adoption Agreement and within limits set by the Employer. Participants may direct the Trustee (or Insurer), in writing (or in such other form which is
acceptable to the Trustee (or Insurer)), to invest their accounts in specific assets, specific funds or other investments permitted under the Plan and the Participant Direction Procedures. That portion of the account of any Participant that is
subject to investment direction of such Participant will be considered a Participant Directed Account. 
 (b) Establishment of Participant
Direction Procedures. The Administrator will establish Participant Direction Procedures, to be applied in a uniform and nondiscriminatory manner, setting forth the permissible investment options under this Section, how often changes between
investments may be made, and any other limitations and provisions that the Administrator may impose on a Participant’s right to direct investments. 

(c) Administrative discretion. The Administrator may, in its discretion, include or exclude by amendment or other action from the
Participant Direction Procedures such instructions, guidelines or policies as it deems necessary or appropriate to ensure proper administration of the Plan, and may interpret the same accordingly. 

(d) Allocation of gains or losses. As of each Valuation Date, all Participant Directed Accounts shall be charged or credited with the
net earnings, gains, losses and expenses as well as any appreciation or depreciation in the market value using publicly listed fair market values when available or appropriate as follows: 

(1) to the extent the assets in a Participant Directed Account are accounted for as pooled assets or investments, the allocation of earnings,
gains and losses of each Participant’s Account shall be based upon the total amount of funds so invested in a manner proportionate to the Participant’s share of such pooled investment; and 

(2) to the extent the assets in a Participant Directed Account are accounted for as segregated assets, the allocation of earnings, gains on and
losses from such assets shall be made on a separate and distinct basis. 
 (e) Plan will follow investment directions. Investment
directions will be processed as soon as administratively practicable after proper investment directions are received from the Participant. No guarantee is made by the Plan, Employer, Administrator or Trustee (or Insurer) that investment directions
will be processed on a daily basis, and no guarantee is made in any respect regarding the processing time of an investment direction. Notwithstanding any other provision of the Plan, the Employer, Administrator or Trustee (or Insurer) reserves the
right to not value an investment option on any given Valuation Date for any reason deemed appropriate by the Employer, Administrator or Trustee (or Insurer). Furthermore, the processing of any investment transaction may be delayed for any legitimate
business reason (including, but not limited to, failure of systems or computer programs, failure of the means of the transmission of data, 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) or force majeure. The processing date of a transaction will be binding for all purposes of the Plan and considered the applicable Valuation Date for an investment transaction. 

  
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 Volume Submitter Plan 

 
 (f) Section 404(c) provisions. If the Employer intends to
operate any portion of this Plan as an Act Section 404(c) plan, the Participant Direction Procedures should provide an explanation of the circumstances under which Participants and their Beneficiaries may give investment instructions, including
but not limited to, the following to the extent required under DOL regulations or guidance: 
 (1) the conveyance of instructions by the
Participants and their Beneficiaries to invest Participant Directed Accounts in a Directed Investment Option; 
 (2) the name, address and
phone number of the Fiduciary (and, if applicable, the person or persons designated by the Fiduciary to act on its behalf) responsible for providing information to the Participant or a Beneficiary upon request relating to the Directed Investment
Options; 
 (3) applicable restrictions on transfers to and from any Designated Investment Alternative; 

(4) any restrictions on the exercise of voting, tender and similar rights related to a Directed Investment Option by the Participants or their
Beneficiaries; 
 (5) a description of any transaction fees and expenses which affect the balances in Participant Directed Accounts in
connection with the purchase or sale of a Directed Investment Option; and 
 (6) general procedures for the dissemination of investment and
other information relating to the Designated Investment Alternatives as deemed necessary or appropriate, including but not limited to a description of the following: 

(i) the investment vehicles available under the Plan, including specific information regarding any Designated Investment Alternative; 

(ii) any designated Investment Managers; and 

(iii) a description of the additional information that may be obtained upon request from the Fiduciary designated to provide such information.

 (g) Other documents required by Directed Investments. Any information regarding investments available under the Plan, to the extent
not required to be described in the Participant Direction Procedures, may be provided to Participants in one or more documents (or in any other form, including, but not limited to, electronic media) which are separate from the Participant Direction
Procedures and are not thereby incorporated by reference into this Plan. 
 4.11 INTEGRATION IN MORE THAN ONE PLAN 

If the Employer maintains qualified retirement plans that provide for permitted disparity (integration), the provisions of
Section 4.3(b)(2) will apply. 
 4.12 QUALIFIED MILITARY SERVICE 

Notwithstanding any provisions of this Plan to the contrary, contributions, benefits and service credit with respect to qualified military
service will be provided in accordance with Code Section 414(u). Furthermore, loan repayments may be suspended under this Plan as permitted under Code Section 414(u)(4). 

ARTICLE V 
 VALUATIONS

 5.1 VALUATION OF THE TRUST FUND 

The Administrator shall direct the Trustee (or Insurer), as of each Valuation Date, to determine the net worth of the assets comprising the
Trust Fund as it exists on the Valuation Date. In determining such net worth, the Trustee (or Insurer) shall value the assets comprising the Trust Fund at their fair market value as of the Valuation Date and may deduct all expenses for which the
Trustee (or Insurer) has not yet been paid by the Employer or the Trust Fund. The Trustee (or Insurer), when determining the net worth of the assets, may update the value of any shares held in a Participant Directed Account by reference to the
number of shares held on behalf of the Participant, priced at the market value as of the Valuation Date. 
 5.2 METHOD OF VALUATION 

In determining the fair market value of securities held in the Trust Fund which are listed on a registered stock exchange, the Administrator
shall direct the Trustee (or Insurer) to value the same at the prices they were last traded on such exchange preceding the close of business on the Valuation Date. If such securities were not traded on the Valuation Date, or if the exchange on which
they are traded was not open for business on the Valuation Date, then the securities shall be valued at the prices at which they were last traded prior 

  
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 Volume Submitter Plan 

 
 to the Valuation Date. Any unlisted security held in the Trust Fund shall be valued at
its bid price next preceding the close of business on the Valuation Date, which bid price shall be obtained from a registered broker or an investment banker. In determining the fair market value of assets other than securities for which trading or
bid prices can be obtained, the Trustee (or Insurer) may appraise such assets itself (assuming it has the appropriate expertise), or in its discretion, employ one or more appraisers for that purpose and rely on the values established by such
appraiser or appraisers. 
 ARTICLE VI 

DETERMINATION AND DISTRIBUTION OF BENEFITS 

6.1 DETERMINATION OF BENEFITS UPON RETIREMENT 

Every Participant may terminate employment with the Employer and retire for purposes hereof on the Participant’s Normal Retirement Date or
Early Retirement Date. However, a Participant may postpone the termination of employment with the Employer to a later date, in which event the participation of such Participant in the Plan, including the right to receive allocations pursuant to
Section 4.3, shall continue until such Participant’s Retirement Date. Upon a Participant’s Retirement Date, or if elected in the Adoption Agreement, the attainment of Normal Retirement Date without termination of employment with the
Employer (subject to Section 12.2(d)), or as soon thereafter as is practicable, the Administrator shall direct the distribution, at the election of the Participant, of the Participant’s entire Vested interest in the Plan in accordance with
Section 6.5. 
 6.2 DETERMINATION OF BENEFITS UPON DEATH 

(a) 100% Vesting on death. Upon the death of a Participant before the Participant’s Retirement Date or other termination of
employment, all amounts credited to such Participant’s Combined Account shall, if elected in the Adoption Agreement, become fully Vested. The Administrator shall direct, in accordance with the provisions of Sections 6.6 and 6.7, the
distribution of the deceased Participant’s Vested accounts to the Participant’s Beneficiary. 
 (b) Distribution upon death.
Upon the death of a Participant, the Administrator shall direct, in accordance with the provisions of Sections 6.6 and 6.7, the distribution of any remaining Vested amounts credited to the accounts of such deceased Participant to such
Participant’s Beneficiary. 
 (c) Determination of death benefit by Administrator. The Administrator may require such proper
proof of death and such evidence of the right of any person to receive payment of the value of the account of a deceased Participant as the Administrator may deem desirable. The Administrator’s determination of death and of the right of any
person to receive payment shall be conclusive. 
 (d) Beneficiary designation. Unless otherwise elected in the manner prescribed in
Section 6.6, the Beneficiary of the Pre-Retirement Survivor Annuity shall be the Participant’s surviving spouse. Except, however, the Participant may designate a Beneficiary other than the spouse for the Pre-Retirement Survivor Annuity if:

 (1) the Participant and the Participant’s spouse have validly waived the Pre-Retirement Survivor Annuity in the manner prescribed in
Section 6.6, and the spouse has waived the right to be the Participant’s Beneficiary, 
 (2) the Participant is legally separated
or has been abandoned (within the meaning of local law) and the Participant has a court order to such effect (and there is no “qualified domestic relations order” as defined in Code Section 414(p) which provides otherwise), 

(3) the Participant has no spouse, or 

(4) the spouse cannot be located. 

In such event, the designation of a Beneficiary shall be made on a form satisfactory to the Administrator. A Participant may at
any time revoke a designation of a Beneficiary or change a Beneficiary by filing written (or in such other form as permitted by the IRS) notice of such revocation or change with the Administrator. However, the Participant’s spouse must again
consent in writing (or in such other form as permitted by the IRS) to any change in Beneficiary unless the original consent acknowledged that the spouse had the right to limit consent only to a specific Beneficiary and that the spouse voluntarily
elected to relinquish such right. 
 (e) Beneficiary if no Beneficiary elected by Participant. A Participant may, at any time,
designate a Beneficiary for death benefits, if any, payable under the Plan that are in excess of the Pre-Retirement Survivor Annuity without the waiver or consent of the Participant’s spouse. In the event no valid designation of Beneficiary
exists, or if the Beneficiary with respect to a portion of a Participant’s death benefit is not alive at the time of the Participant’s death and no contingent Beneficiary has been designated, then such portion of the death benefit will be
paid in the following order of priority, unless the Employer specifies a different order of priority in Appendix A to the Adoption Agreement (Other Permitted Elections), to: 

(1) The Participant’s surviving spouse; 

(2) The Participant’s children, including adopted children, per stirpes; 

  
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 Volume Submitter Plan 

 
 (3) The Participant’s surviving parents, in equal shares; or 

(4) The Participant’s estate. 

If the Beneficiary does not predecease the Participant, but dies prior to distribution of the death benefit, the death benefit
will be paid to the Beneficiary’s “designated Beneficiary” (or if there is no “designated Beneficiary,” to the Beneficiary’s estate). 

(f) Divorce revokes spousal Beneficiary designation. Notwithstanding anything in this Section to the contrary, if a Participant has
designated the spouse as a Beneficiary, then a divorce decree or a legal separation that relates to such spouse shall revoke the Participant’s designation of the spouse as a Beneficiary unless the decree or a “qualified domestic relations
order” (within the meaning of Code Section 414(p)) provides otherwise or a subsequent Beneficiary designation is made. 
 (g)
Insured death benefit. If the Plan provides an insured death benefit and a Participant dies before any insurance coverage to which the Participant is entitled under the Plan is effected, the death benefit from such insurance coverage shall be
limited to the premium which was or otherwise would have been used for such purpose. 
 (h) Plan terms control. In the event of any
conflict between the terms of this Plan and the terms of any Contract issued hereunder, the Plan provisions shall control. 
 6.3 DETERMINATION OF
BENEFITS IN EVENT OF DISABILITY 
 In the event of a Participant’s Total and Permanent Disability prior to the Participant’s
Retirement Date or other termination of employment, all amounts credited to such Participant’s Combined Account shall, if elected in the Adoption Agreement, become fully Vested. In the event of a Participant’s Total and Permanent
Disability, the Administrator, in accordance with the provisions of Sections 6.5 and 6.7, shall direct the distribution to such Participant of the entire Vested interest in the Plan. 

6.4 DETERMINATION OF BENEFITS UPON TERMINATION 

(a) Payment on termination of employment. If a Participant’s employment with the Employer is terminated for any reason other than
death, Total and Permanent Disability, or retirement, then such Participant shall be entitled to such benefits as are provided herein. 

Distribution of the funds due to a Terminated Participant shall be made on the occurrence of an event which would result in the distribution
had the Terminated Participant remained in the employ of the Employer (upon the Participant’s death, Total and Permanent Disability, Early or Normal Retirement). However, at the election of the Participant, the Administrator shall direct that
the entire Vested portion of the Terminated Participant’s Combined Account be payable to such Terminated Participant provided the conditions, if any, set forth in the Adoption Agreement have been satisfied. Any distribution under this paragraph
shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including but not limited to, all notice and consent requirements of Code Sections 411(a)(11) and 417 and the Regulations thereunder. 

Regardless of whether distributions in kind are permitted, in the event the amount of the Vested portion of the Terminated Participant’s
Combined Account equals or exceeds the fair market value of any insurance Contracts, the Trustee (or Insurer), when so directed by the Administrator and agreed to by the Terminated Participant, shall assign, transfer, and set over to such Terminated
Participant all Contracts on such Terminated Participant’s life in such form or with such endorsements, so that the settlement options and forms of payment are consistent with the provisions of Section 6.5. In the event that the Terminated
Participant’s Vested portion does not at least equal the fair market value of the Contracts, if any, the Terminated Participant may pay over to the Trustee (or Insurer) the sum needed to make the distribution equal to the value of the Contracts
being assigned or transferred, or the Trustee (or Insurer), pursuant to the Participant’s election, may borrow the cash value of the Contracts from the Insurer so that the value of the Contracts is equal to the Vested portion of the Terminated
Participant’s Combined Account and then assign the Contracts to the Terminated Participant. 

        Notwithstanding the above, unless otherwise elected in the Adoption Agreement, if the value of a Terminated
Participant’s Vested benefit derived from Employer and Employee contributions does not exceed $5,000 (or such lower amount as elected in the Adoption Agreement), the Administrator shall direct that the entire Vested benefit be paid to such
Participant in a single lump-sum as soon as practical without regard to the consent of the Participant, provided the conditions, if any, set forth in the Adoption Agreement have been satisfied. A Participant’s Vested benefit shall not include
(1) Qualified Voluntary Employee Contributions within the meaning of Code Section 72(o)(5)(B) and (2) if selected in the Conditions for Distributions Upon Termination of Employment Section of the Adoption Agreement, the
Participant’s Rollover Account. Effective with respect to distributions made on or after March 28, 2005, or such later date as elected in the Adoption Agreement, if a mandatory distribution is made pursuant to this paragraph and such
distribution is greater than $1,000 and the Participant does not elect to have such distribution paid directly to an “eligible retirement plan” specified by the Participant in a “direct rollover” in accordance with
Section 6.15 or to receive the distribution directly, then the Administrator shall transfer such amount to an individual retirement account described in Code Section 408(a) or an individual retirement annuity described in Code
Section 408(b) designated by the Administrator. However, if the Participant elects to receive or make a “direct rollover” of such amount, then the Administrator shall direct the Trustee (or Insurer) to cause the entire Vested benefit
to be paid to such Participant in a single lump sum, or make a “direct rollover” pursuant to Section 6.15, provided the conditions, if any, set forth in the Adoption Agreement have been satisfied. 

  
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 Volume Submitter Plan 

 
 (b) Vesting schedule. The Vested portion of any
Participant’s Account shall be a percentage of such Participant’s Account determined on the basis of the Participant’s number of Years of Service (or Periods of Service if the Elapsed Time method is elected) according to the vesting
schedule specified in the Adoption Agreement. However, a Participant’s entire interest in the Plan shall be non-forfeitable upon the Participant’s Normal Retirement Age (if the Participant is employed by the Employer on or after such
date). 
 (c) EGTRRA matching vesting schedule. For Plan Years beginning after December 31, 2001, if the Employer maintained a
vesting schedule for matching contributions that did not comply with Code Section 411(a)(2), then the matching contribution vesting schedule selected in the Adoption Agreement shall apply to Participants who complete an Hour of Service in a
Plan Year beginning after December 31, 2001, unless a provision was adopted to have the vesting schedule apply to all Participants. However, if specified in the Adoption Agreement, the matching contribution vesting schedule set forth in the
Adoption Agreement shall only apply to the portion of the Participant’s Account attributable to matching contributions made after December 31, 2001 and matching contributions made prior to the first day of the first Plan Year beginning
after December 31, 2001 will vest in accordance with the vesting schedule then in effect. 
 (d) Top-Heavy vesting schedule. For
any Top-Heavy Plan Year, the minimum top-heavy vesting schedule elected by the Employer in the Adoption Agreement will automatically apply to the Plan. The minimum top-heavy vesting schedule applies to all benefits within the meaning of Code
Section 411(a)(7) except those attributable to Employee contributions, including benefits accrued before the effective date of Code Section 416 and benefits accrued before the Plan became top-heavy. Further, no decrease in a
Participant’s Vested percentage shall occur in the event the Plan’s status as top-heavy changes for any Plan Year. However, this Section does not apply to the account balances of any Employee who does not have an Hour of Service after the
Plan has initially become top-heavy and the Vested percentage of such Employee’s Participant’s Account shall be determined without regard to this Section 6.4(d). 

If in any subsequent Plan Year the Plan ceases to be a Top-Heavy Plan, then unless a specific Plan amendment is made to provide
otherwise, the Administrator will continue to use the vesting schedule in effect while the Plan was a Top-Heavy Plan. 
 (e) 100% Vesting
on partial or full Plan termination. Upon the complete discontinuance of the Employer’s contributions to the Plan (if this is a profit sharing plan) or upon any full or partial termination of the Plan, all amounts then credited to the
account of any affected Participant shall become 100% Vested and shall not thereafter be subject to Forfeiture. 
 (f) No reduction in
Vested percentage due to change in vesting schedule. If this is an amended or restated Plan, then notwithstanding the vesting schedule specified in the Adoption Agreement, the Vested percentage of a Participant’s Account shall not be less
than the Vested percentage attained as of the later of the Effective Date or adoption date of this amendment and restatement. The computation of a Participant’s nonforfeitable percentage of such Participant’s interest in the Plan shall not
be reduced as the result of any direct or indirect amendment to this Article, or due to changes in the Plan’s status as a Top-Heavy Plan. Furthermore, if the Plan’s vesting schedule is amended (including a change in the calculation of
Years of Service or Periods or Service), then the amended schedule will only apply to those Participants who complete an Hour of Service after the effective date of the amendment. 

(g) Continuation of old schedule if 3 Years of Service. If the Plan’s vesting schedule is amended, or if the Plan is amended in any
way that directly or indirectly affects the computation of the Participant’s nonforfeitable percentage or if the Plan is deemed amended by an automatic change to a top-heavy vesting schedule, then each Participant with at least three
(3) Years of Service (or Periods of Service if the Elapsed Time method is elected) as of the expiration date of the election period may elect to have such Participant’s nonforfeitable percentage computed under the Plan without regard to
such amendment or change. If a Participant fails to make such election, then such Participant shall be subject to the new vesting schedule. The Participant’s election period shall commence on the adoption date of the amendment, or deemed
adoption date, and shall end sixty (60) days after the latest of: 
 (1) the adoption date, or deemed adoption date, of the amendment,

 (2) the effective date of the amendment, or 

(3) the date the Participant receives written notice of the amendment from the Employer or Administrator. 

(h) Excludable service for Vesting. In determining Years of Service or Periods of Service for purposes of vesting under the Plan, Years
of Service or Periods of Service shall be excluded as elected in the Adoption Agreement. 
 6.5 DISTRIBUTION OF BENEFITS 

(a) Qualified Joint and Survivor Annuity. 

(1) Unless otherwise elected as provided below, a Participant who is married on the Annuity Starting Date and who does not die before the
Annuity Starting Date shall receive the value of all Plan benefits in the form of a Joint and Survivor Annuity. The Joint and Survivor Annuity is an annuity that commences immediately and shall be equal in value to a single life annuity. Such joint
and survivor benefits following the Participant’s death shall continue to the “spouse” during the “spouse’s” lifetime at a rate equal to either fifty percent (50%), seventy-five percent (75%) (or, sixty-six and
two-thirds percent (66 2/3%) if the Insurer used to provide the annuity does not offer a joint and seventy-five percent (75%) annuity), or one hundred percent (100%) of the rate at 

  
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 Volume Submitter Plan 

 
 which such benefits were payable to the Participant. Unless otherwise
elected in the Adoption Agreement, a joint and fifty percent (50%) survivor annuity shall be considered the designated qualified Joint and Survivor Annuity and the normal form of payment for the purposes of this Plan. However, the Participant
may, without spousal consent, elect an alternative Joint and Survivor Annuity, which alternative shall be equal in value to the designated qualified Joint and Survivor Annuity. An unmarried Participant shall receive the value of such
Participant’s benefit in the form of a life annuity. Such unmarried Participant, however, may elect to waive the life annuity. The election must comply with the provisions of this Section as if it were an election to waive the Joint and
Survivor Annuity by a married Participant, but without fulfilling the spousal consent requirement. The Participant may elect to have any annuity provided for in this Section distributed upon the attainment of the “earliest retirement age”
under the Plan. The “earliest retirement age” is the earliest date on which, under the Plan, the Participant could elect to receive retirement benefits. 

(2) Any election to waive the Joint and Survivor Annuity must be made by the Participant in writing (or in such other form as permitted by the
IRS) during the election period and be consented to in writing (or in such other form as permitted by the IRS) by the Participant’s “spouse.” If the “spouse” is legally incompetent to give consent, the
“spouse’s” legal guardian, even if such guardian is the Participant, may give consent. Such election shall designate a Beneficiary (or a form of benefits) that may not be changed without spousal consent (unless the consent of the
“spouse” expressly permits designations by the Participant without 
 the requirement of further consent by the
“spouse”). Such “spouse’s” consent shall be irrevocable and must acknowledge the effect of such election and be witnessed by a Plan representative or a notary public. Such consent shall not be required if it is established
to the satisfaction of the Administrator that the required consent cannot be obtained because there is no “spouse,” the “spouse” cannot be located, or other circumstances that may be prescribed by Regulations. The election made
by the Participant and consented to by such Participant’s “spouse” may be revoked by the Participant in writing (or in such other form as permitted by the IRS) without the consent of the “spouse” at any time during the
election period. A revocation of a prior election shall cause the Participant’s benefits to be distributed as a Joint and Survivor Annuity. The number of revocations shall not be limited. Any new election must comply with the requirements of
this paragraph. A former “spouse’s” waiver shall not be binding on a new “spouse.” 
 (3) The election period to
waive the Joint and Survivor Annuity shall be the ninety (90) day period ending on the Annuity 
 Starting Date. 

(4) For purposes of this Section and Section 6.6, “spouse” or “surviving spouse” means the spouse or surviving spouse
of the Participant, provided that a former spouse will be treated as the spouse or surviving spouse and a current spouse will not be treated as the spouse or surviving spouse to the extent provided under a “qualified domestic relations
order” as described in Code Section 414(p). 
 (5) With regard to the election, except as otherwise provided herein, the
Administrator shall provide to the Participant no less than thirty (30) days and no more than ninety (90) days before the Annuity Starting Date a written (or such other form as permitted by the IRS) explanation of: 

(i) the terms and conditions of the Joint and Survivor Annuity, 

(ii) the Participant’s right to make and the effect of an election to waive the Joint and Survivor Annuity, 

(iii) the right of the Participant’s “spouse” to consent to any election to waive the Joint and Survivor Annuity, and 

(iv) the right of the Participant to revoke such election, and the effect of such revocation. 

(6) Any distribution provided for in this Section may commence less than thirty (30) days after the notice required by Code
Section 417(a)(3) is given provided the following requirements are satisfied: 
 (i) the Administrator clearly informs the Participant
that the Participant has a right to a period of thirty (30) days after receiving the notice to consider whether to waive the Joint and Survivor Annuity and to elect (with spousal consent) a form of distribution other than a Joint and Survivor
Annuity; 
 (ii) the Participant is permitted to revoke any affirmative distribution election at least until the Annuity Starting Date or,
if later, at any time prior to the expiration of the seven (7) day period that begins the day after the explanation of the Joint and Survivor Annuity is provided to the Participant; 

(iii) the Annuity Starting Date is after the time that the explanation of the Joint and Survivor Annuity is provided to the Participant.
However, the Annuity Starting Date may be before the date that any affirmative distribution election is made by the Participant and before the date that the distribution is permitted to commence under (iv) below; and 

(iv) distribution in accordance with the affirmative election does not commence before the expiration of the seven (7) day period that
begins the day after the explanation of the Joint and Survivor Annuity is provided to the Participant. 

  
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 Volume Submitter Plan 

 
 (b) Alternative forms of distributions. In the event a married
Participant duly elects pursuant to paragraph (a)(2) above not to receive the benefit in the form of a Joint and Survivor Annuity, or if such Participant is not married, in the form of a life annuity, the Administrator, pursuant to the election of
the Participant, shall direct the distribution to a Participant or Beneficiary any amount to which the Participant or Beneficiary is entitled under the Plan in one or more of the following methods which are permitted pursuant to the Adoption
Agreement. 
 (1) One lump-sum payment in cash or in property, provided that if a distribution of property is permitted, it shall be limited
to property that is specifically allocated and identifiable with respect to such Participant. 
 (2) Partial withdrawals. 

(3) Payments over a period certain in monthly, quarterly, semi-annual, or annual cash installments. The period over which such payment is to be
made shall not extend beyond the earlier of the Participant’s life expectancy (or the joint life expectancy of the Participant and the Participant’s designated Beneficiary). 

(4) Purchase of or providing an annuity. However, such annuity may not be in any form that will provide for payments over a period extending
beyond either the life of the Participant (or the lives of the Participant and the Participant’s designated Beneficiary) or the life expectancy of the Participant (or the life expectancy of the Participant and the Participant’s designated
Beneficiary). 
 (c) Consent to distributions. Benefits may not be paid without the Participant’s and the Participant’s
“spouse’s” consent if the present value of the Participant’s Joint and Survivor Annuity derived from Employer and Employee contributions exceeds $5,000 and the benefit is “immediately distributable.” However, spousal
consent is not required if the distribution will be made in the form of a Qualified Joint and Survivor Annuity and the benefit is “immediately distributable.” A benefit is “immediately distributable” if any part of the benefit
could be distributed to the Participant (or “surviving spouse”) before the Participant attains (or would have attained if not deceased) the later of the Participant’s Normal Retirement Age or age 62. 

Notwithstanding the foregoing, if the value of the Participant’s benefit derived from Employer and Employee contributions
does not exceed $5,000, then the Administrator will distribute such benefit in a lump-sum. No distribution may be made under the preceding sentence after the Annuity Starting Date unless the Participant and the Participant’s “spouse”
consent in writing (or in such other form as permitted by the IRS) to such distribution. Any consent required under this paragraph must be obtained not more than ninety (90) days before commencement of the distribution and shall be made in a
manner consistent with Section 6.5(a)(2). 
 For purposes of this subsection, the Participant’s benefit derived
from Employer and Employee contributions shall not include: (1) the Participant’s Qualified Voluntary Contribution Account, and (2) if selected in the Conditions for Distributions Upon Termination of Employment Section of the Adoption
Agreement, the Participant’s Rollover Account. 
 (d) Obtaining consent. The following rules will apply with respect to the
consent requirements set forth in subsection (c): 
 (1) No consent shall be valid unless the Participant has received a general
description of the material features and an explanation of the relative values of the optional forms of benefit available under the Plan that would satisfy the notice requirements of Code Section 417; 

(2) The Participant must be informed of the right to defer receipt of the distribution. If a Participant fails to consent, it shall be deemed
an election to defer the commencement of payment of any benefit. However, any election to defer the receipt of benefits shall not apply with respect to distributions that are required under Section 6.8; 

(3) Notice of the rights specified under this paragraph shall be provided no less than thirty (30) days and no more than ninety
(90) days before the Annuity Starting Date; 
 (4) Written (or such other form as permitted by the IRS) consent of the Participant to
the distribution must not be made before the Participant receives the notice and must not be made more than ninety (90) days before the Annuity Starting Date; and 

(5) No consent shall be valid if a significant detriment is imposed under the Plan on any Participant who does not consent to the distribution.

 (e) Required minimum distributions (Code Section 401(a)(9)). Notwithstanding any provision in the Plan to the contrary, the
distribution of a Participant’s benefits, whether under the Plan or through the purchase of an annuity Contract, shall be made in accordance with the requirements of Section 6.8. 

(f) Annuity Contracts. All annuity Contracts under this Plan shall be non-transferable when distributed. Furthermore, the terms of any
annuity Contract purchased and distributed to a Participant or “spouse” shall comply with all of the requirements of this Plan. 

(g) TEFRA 242(b)(2) election. The provisions of this Section shall not apply to distributions made in accordance with Plan
Section 6.8(a)(5). 

  
 36 








 Volume Submitter Plan 

 
 (h) Distribution from partially Vested account. If a distribution
is made to a Participant who has not severed employment and who is not fully Vested in the Participant’s Account, and the Participant may increase the Vested percentage in such account, then at any relevant time the Participant’s Vested
portion of the account will be equal to an amount (“X”) determined by the formula: 
 X equals P (AB plus D) – D 

For purposes of applying the formula: P is the Vested percentage at the relevant time, AB is the account balance at the
relevant time, D is the amount of distribution, and the relevant time is the time at which, under the Plan, the Vested percentage in the account cannot increase. 

However, the Employer may elect, in Appendix A to the Adoption Agreement (Other Permitted Elections), to provide that a
separate account shall be established for the Participant’s interest in the Plan as of the time of the distribution, and at any relevant time the Participant’s Vested portion of the separate account will be equal to an amount determined as
follows: P (AB plus (R x D))—(R x D) where R is the ratio of the account balance at the relevant time to the account balance after distribution and the other terms have the same meaning as in the preceding paragraph. 

(i) Transition rules. 
 (1)
Any living Participant not receiving benefits on August 23, 1984, who would otherwise not receive the benefits prescribed by the previous subsections of this Section must be given the opportunity to elect to have such prior subsections apply if
such participant is credited with at least one Hour of Service under this Plan or a predecessor plan in a plan year beginning on or after January 1, 1976, and such Participant had at least ten (10) years of vesting service when he or she
separated from service. 
 (2) Any living Participant not receiving benefits on August 23, 1984, who was credited with at least one Hour
of Service under this Plan or a predecessor plan on or after September 2, 1974, and who is not otherwise credited with any service in a plan year beginning on or after January 1, 1976, must be given the opportunity to have his or her
benefits paid in accordance with Subsection (4) below. 
 (3) The respective opportunities to elect (as described in Subsections
(1) and (2) above) must be afforded to the appropriate Participants during the period commencing on August 23, 1984, and ending on the date benefits would otherwise commence to said Participants. 

(4) Any Participant who has elected pursuant to Subsection (2) above and any Participant who does not elect under Subsection (1) or
who meets the requirements of Subsection (1) except that such Participant does not have at least ten (10) years of vesting service when he or she separates from service, shall have his or her benefits distributed in accordance with all of
the following requirements if benefits would have been payable in the form of a life annuity: 
 (a) If benefits in the form of a life
annuity become payable to a married Participant who: 
 (1) begins to receive payments under the plan on or after Normal Retirement
Age; or 
 (2) dies on or after Normal Retirement Age while still working for the Employer; or 

(3) begins to receive payments on or after the “qualified early retirement age”; or 

(4) separates from service on or after attaining Normal Retirement Age (or the “qualified early retirement age”) and after
satisfying the eligibility requirements for the payment of benefits under the Plan and thereafter dies before beginning to receive such benefits; 

then such benefits will be received under this Plan in the form of a Qualified Joint and Survivor Annuity, unless the Participant has elected
otherwise during the election period. The election period must begin at least six (6) months before the Participant attains “qualified early retirement age” and end not more than ninety (90) days before the commencement of
benefits. Any election hereunder will be in writing and may be changed by the Participant at any time. 
 (b) A Participant who is employed
after attaining the “qualified early retirement age” will be given the opportunity to elect, during the election period, to have a survivor annuity payable on death. If the Participant elects the survivor annuity, payments under such
annuity must not be less than the payments which would have been made to the “spouse” under the Qualified Joint and Survivor Annuity if the Participant had retired on the day before his or her death. Any election under this provision will
be in writing and may be changed by the Participant at any time. The election period begins on the later of (1) the 90th day before the Participant attains the “qualified early retirement age,” or (2) the date on which
Participation begins, and ends on the date the Participant terminates employment. 

  
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 Volume Submitter Plan 

 
 (c) For purposes of this Subsection, the “qualified early
retirement age” means the latest of: (i) the earliest date, under the Plan, on which the Participant may elect to receive retirement benefits, (ii) the first day of the 120th month beginning before the Participant reaches Normal
Retirement Age, or (iii) the date the Participant begins participation. 
 6.6 DISTRIBUTION OF BENEFITS UPON DEATH 

(a) Qualified Pre-Retirement Survivor Annuity (QPSA). Unless otherwise elected as provided below, a Vested Participant who dies before
the Annuity Starting Date and who has a “surviving spouse” shall have the Pre-Retirement Survivor Annuity paid to the “surviving spouse.” The Participant’s “spouse” may direct that payment of the Pre-Retirement
Survivor Annuity commence within a reasonable period after the Participant’s death. If the “spouse” does not so direct, payment of such benefit will commence at the time the Participant would have attained the later of Normal
Retirement Age or age 62. However, the “spouse” may elect a later commencement date. Any distribution to the Participant’s “spouse” shall be subject to the rules specified in Section 6.8. 

(b) Election to waive QPSA. Any election to waive the Pre-Retirement Survivor Annuity before the Participant’s death must be made
by the Participant in writing (or in such other form as permitted by the IRS) during the election period and shall require the “spouse’s” irrevocable consent in the same manner provided for in Section 6.5(a)(2). Further, the
“spouse’s” consent must acknowledge the specific nonspouse Beneficiary. Notwithstanding the foregoing, the nonspouse Beneficiary need not be acknowledged, provided the consent of the “spouse” acknowledges that the
“spouse” has the right to limit consent only to a specific Beneficiary and that the “spouse” voluntarily elects to relinquish such right. 

(c) Time to waive QPSA. The election period to waive the Pre-Retirement Survivor Annuity shall begin on the first day of the Plan Year
in which the Participant attains age 35 and end on the date of the Participant’s death. An earlier waiver (with “spousal” consent) may be made provided a written (or such other form as permitted by the IRS) explanation of the
Pre-Retirement Survivor Annuity is given to the Participant and such waiver becomes invalid at the beginning of the Plan Year in which the Participant turns age 35. In the event a Participant separates from service prior to the beginning of the
election period, the election period shall begin on the date of such separation from service. 
 (d) QPSA notice. With regard to the
election, the Administrator shall provide each Participant within the applicable election period, with respect to such Participant (and consistent with Regulations), a written (or such other form as permitted by the IRS) explanation of the
Pre-Retirement Survivor Annuity containing comparable information to that required pursuant to Section 6.5(a)(5). For the purposes of this paragraph, the term “applicable period” means, with respect to a Participant, whichever of the
following periods ends last: 
 (1) The period beginning with the first day of the Plan Year in which the Participant attains age 32 and
ending with the close of the Plan Year preceding the Plan Year in which the Participant attains age 35; 
 (2) A reasonable period after the
individual becomes a Participant; 
 (3) A reasonable period ending after the Plan no longer fully subsidizes the cost of the Pre-Retirement
Survivor Annuity with respect to the Participant; or 
 (4) A reasonable period ending after Code Section 401(a)(11) applies to the
Participant. 
 For purposes of applying this subsection, a reasonable period ending after the enumerated events described in
(2), (3) and (4) is the end of the two (2) year period beginning one (1) year prior to the date the applicable event occurs, and ending one (1) year after that date. In the case of a Participant who separates from service
before the Plan Year in which age 35 is attained, notice shall be provided within the two (2) year period beginning one (1) year prior to separation and ending one (1) year after separation. If such a Participant thereafter returns to
employment with the Employer, the “applicable period” for such Participant shall be redetermined. 
 (e) Pre-REA. The
Pre-Retirement Survivor Annuity provided for in this Section shall apply only to Participants who are credited with an Hour of Service on or after August 23, 1984. Participants who are not credited with an Hour of Service on or after
August 23, 1984, shall be provided with rights to the Pre-Retirement Survivor Annuity in accordance with Section 303(e)(2) of the Retirement Equity Act of 1984. 

(f) Consent. If the value of the Pre-Retirement Survivor Annuity derived from Employer and Employee contributions does not exceed, and
has never exceeded at the time of any prior distribution, $5,000, the Administrator shall direct the distribution of such amount to the Participant’s “spouse” in a single lump-sum as soon as practicable. No distribution may be made
under the preceding sentence after the Annuity Starting Date unless the “spouse” consents in writing (or in such other form as permitted by the IRS). If the value exceeds $5,000, an immediate distribution of the entire amount may be made
to the “surviving spouse,” provided such “surviving spouse” consents in writing (or in such other form as permitted by the IRS) to such distribution. Any consent required under this paragraph must be obtained not more than ninety
(90) days before commencement of the distribution and shall be made in a manner consistent with Section 6.5(a)(2). 

  
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 Volume Submitter Plan 

 
 (g) Alternative forms of distribution. Death benefits may be paid
to a Participant’s Beneficiary in one of the following optional forms of benefits subject to the rules specified in Section 6.8 and the elections made in the Adoption Agreement. Such optional forms of distributions may be elected by the
Participant in the event there is an election to waive the Pre-Retirement Survivor Annuity, and for any death benefits in excess of the Pre-Retirement Survivor Annuity. However, if no optional form of distribution was elected by the Participant
prior to death, then the Participant’s Beneficiary may elect the form of distribution. 
 (1) One lump-sum payment in cash or in
property that is allocated to the accounts of the Participant at the time of the distribution. 
 (2) Partial withdrawals. 

(3) Payment in monthly, quarterly, semi-annual, or annual cash installments over a period to be determined by the Participant or the
Participant’s Beneficiary. In order to provide such installment payments, the Administrator may (A) segregate the aggregate amount thereof in a separate, federally insured savings account, certificate of deposit in a bank or savings and
loan association, money market certificate or other liquid short-term security or (B) purchase a nontransferable annuity Contract for a term certain (with no life contingencies) providing for such payment. After periodic installments commence,
the Beneficiary shall have the right to reduce the period over which such periodic installments shall be made, and the cash amount of such periodic installments shall be adjusted accordingly. 

(4) In the form of an annuity over the life expectancy of the Beneficiary. 

(5) If death benefits in excess of the Pre-Retirement Survivor Annuity are to be paid to the “surviving spouse,” such benefits may be
paid pursuant to (1), (2) or (3) above, or used to purchase an annuity so as to increase the payments made pursuant to the Pre-Retirement Survivor Annuity. 

(h) Required minimum distributions (Code Section 401(a)(9)). Notwithstanding any provision in the Plan to the contrary,
distributions upon the death of a Participant shall comply with the requirements of Section 6.8. 
 (i) Payment to a child. For
purposes of this Section, any amount paid to a child of the Participant will be treated as if it had been paid to the “surviving spouse” if the amount becomes payable to the “surviving spouse” when the child reaches the age of
majority. 
 (j) Voluntary Contribution Account. In the event that less than one hundred percent (100%) of a Participant’s
interest in the Plan is distributed to such Participant’s “spouse,” the portion of the distribution attributable to the Participant’s Voluntary Contribution Account shall be in the same proportion that the Participant’s
Voluntary Contribution Account bears to the Participant’s total interest in the Plan. 
 (k) TEFRA 242(b)(2) election. The
provisions of this Section shall not apply to distributions made in accordance with Plan Section 6.8(a)(5). 
 6.7 TIME OF DISTRIBUTION 

Except as limited by Section 6.8, whenever a distribution is to be made, or a series of payments are to commence, the distribution or
series of payments may be made or begun as soon as practicable. However, unless a Participant elects in writing to defer the receipt of benefits (such election may not result in a death benefit that is more than incidental), the payment of benefits
shall begin not later than the sixtieth (60th) day after the close of the Plan Year in which the latest of the following events occurs: (a) the date on which the Participant attains the earlier of age 65 or the Normal Retirement Age
specified herein; (b) the tenth (10th) anniversary of the year in which the Participant commenced participation in the Plan; or (c) the date the Participant terminates service with the Employer. 

Notwithstanding the foregoing, the failure of a Participant and, if applicable, the Participant’s spouse, to consent to a distribution
that is “immediately distributable” (within the meaning of Section 6.5(c)), shall be deemed to be an election to defer the commencement of payment of any benefit sufficient to satisfy this Section. 

6.8 REQUIRED MINIMUM DISTRIBUTIONS 
 (a)
General rules 
 (1) Effective Date. Subject to the Joint and Survivor Annuity requirements set forth in Plan Section 6.5,
the requirements of this Section shall apply to any distribution of a Participant’s interest in the Plan and will take precedence over any inconsistent provisions of this Plan. Unless a later effective date is specified in the Adoption
Agreement, the provisions of this Section will apply for purposes of determining required minimum distributions for calendar years beginning after December 31, 2001. 

(2) Coordination with minimum distribution requirements previously in effect. If the “effective date” of this amendment is
earlier than calendar years beginning with the 2003 calendar year, required minimum distributions for 2002 under this Section will be determined as follows. If the total amount of 2002 required minimum distributions under the Plan made to the
distributee 

  
 39 








 Volume Submitter Plan 

 
 prior to the “effective date” of this Section equals or
exceeds the required minimum distributions determined under this Section, then no additional distributions will be required to be made for 2002 on or after such date to the distributee. If the total amount of 2002 required minimum distributions
under the Plan made to the distributee prior to the “effective date” of this Section is less than the amount determined under this amendment, then required minimum distributions for 2002 on and after such date will be determined so that
the total amount of required minimum distributions for 2002 made to the distributee will be the amount determined under this Section. 
 (3)
Requirements of Treasury Regulations incorporated. All distributions required under this Section will be determined and made in accordance with the Regulations under Code Section 401(a)(9) and the minimum distribution incidental benefit
requirement of Code Section 401(a)(9)(G). 
 (4) Limits on distribution periods. As of the first distribution calendar year,
distributions to a Participant may only be made in accordance with the selections made in the Form of Distributions Section of the Adoption Agreement. If such distributions are not made in a single-sum, then they may only be made over one of the
following periods: (i) the life of the Participant, (ii) the joint lives of the Participant and a “designated Beneficiary,” (iii) a period certain not extending beyond the life expectancy of the Participant, or (iv) a
period certain not extending beyond the joint life and last survivor expectancy of the Participant and a “designated Beneficiary.” 

(5) TEFRA Section 242(b)(2) elections. 

(i) Notwithstanding the other provisions of this Section, other than the spouse’s right of consent afforded under the Plan, distributions
may be made on behalf of any Participant, including a five percent (5%) owner, who has made a designation in accordance with Section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and in accordance with all of the
following requirements (regardless of when such distribution commences): 
 (I) The distribution by the Plan is one which would not have
disqualified such plan under Code Section 401(a)(9) as in effect prior to amendment by the Deficit Reduction Act of 1984. 
 (II) The
distribution is in accordance with a method of distribution designated by the Participant whose interest in the plan is being distributed or, if the Participant is deceased, by a Beneficiary of such Participant. 

(III) Such designation was in writing, was signed by the Participant or the Beneficiary, and was made before January 1, 1984. 

(IV) The Participant had accrued a benefit under the Plan as of December 31, 1983. 

(V) The method of distribution designated by the Participant or the Beneficiary specifies the time at which distribution will commence, the
period over which distributions will be made, and in the case of any distribution upon the Participant’s death, the Beneficiaries of the Participant listed in order of priority. 

(ii) A distribution upon death will not be covered by the transitional rule of this Subsection unless the information in the designation
contains the required information described above with respect to the distributions to be made upon the death of the Participant. 
 (iii)
For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Participant, or the Beneficiary, to whom such distribution is being made, will be presumed to have designated the method of
distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in (i)(I) and (i)(V) of this Subsection. 

(iv) If a designation is revoked, any subsequent distribution must satisfy the requirements of Code Section 401(a)(9) and the Regulations
thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet
distributed which would have been required to have been distributed to satisfy Code Section 401(a)(9) and the Regulations thereunder, but for the Section 242(b)(2) election. For calendar years beginning after December 31, 1988, such
distributions must meet the minimum distribution incidental benefit requirements. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not
named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly
or indirectly (for example, by altering the relevant measuring life). 
 (v) In the case in which an amount is transferred or rolled over
from one plan to another plan, the rules in Regulation 
 Section 1.401(a)(9)-8, Q&A-14 and Q&A-15, shall apply. 

  
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 Volume Submitter Plan 

 
 (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.” 
 (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 as elected in the Distributions Upon Death Section of the Adoption Agreement (or if no
election is made, then the Beneficiary may elect which provision shall apply): 
 (i) If the Participant’s surviving spouse is the
Participant’s sole “designated Beneficiary,” then, except as otherwise provided herein, 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. 
 (ii) If
the Participant’s surviving spouse is not the Participant’s sole “designated Beneficiary,” then, except as provided in Section 6.8(b)(3) below, distributions to the “designated Beneficiary” will begin by
December 31 of the calendar year immediately following the calendar year in which the Participant died. 
 (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 begin, this Section 6.8(b)(2), other than Section 6.8(b)(2)(i), will apply as if the surviving spouse
were the Participant. 
 For purposes of this Section 6.8(b)(2) and Section 6.8(b)(3), unless
Section 6.8(b)(2)(iv) applies, distributions are considered to begin on the Participant’s “required beginning date.” If Section 6.8(b)(2)(iv) applies, distributions are considered to begin on the date distributions are
required to begin to the surviving spouse under Section 6.8(b)(2)(i). 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 Section 6.8(b)(2)(i)), 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 Sections 6.8(c) and 6.8(d). 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. 

(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 the following, as elected in the Form of Distributions Section of the Adoption Agreement: 

(i) the quotient obtained by dividing the “Participant’s account balance” by the distribution period in the Uniform Lifetime
Table set forth in Regulation Section 1.401(a)(9)-9, 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 Regulation Section 1.401(a)(9)-9, 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 Section 6.8(c) beginning with the first “distribution calendar year” and up
to and including the “distribution calendar year” that includes the Participant’s date of death. 

  
 41 








 Volume Submitter Plan 

 
 (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. 

(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.” Except as provided in Section 6.8(b)(3), 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 Section 6.8(d)(1). 

(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 Section 6.8(b)(2)(i), this Section 6.8(d)(2) will apply as if the surviving spouse were the Participant. 

(e) Definitions. For purposes of this Section, the following definitions apply: 

(1) “Designated Beneficiary” means the individual who is designated as the Beneficiary under the Plan and is the “designated
Beneficiary” under Code Section 401(a)(9) and Regulation Section 1.401(a)(9)-4. 
 (2) “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 which
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 Section 6.8(b). 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.” 
 (3) “Life expectancy” means the life expectancy as
computed by use of the Single Life Table in Regulation Section 1.401(a)(9)-9. 

  
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 Volume Submitter Plan 

 
 (4) “Participant’s account balance” means the
Participant’s 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 balance as of the dates in the valuation calendar year after the Valuation Date and decreased by distributions made in the valuation calendar year after the Valuation Date. For this purpose, the Administrator may
exclude contributions that are allocated to the account balance as of dates in the valuation calendar year after the Valuation Date, but that are not actually made during the valuation calendar year. 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. 

(5) “Required beginning date” means, except as otherwise elected in Appendix A to the Adoption Agreement (Other Permitted Elections),
with respect to any Participant, April 1 of the calendar year following the later of the calendar year in which the Participant attains age 70 1/2 or the calendar year in which the Participant retires, except that benefit distributions to a
“5-percent owner” must commence by April 1 of the calendar year following the calendar year in which the Participant attains age 70 1/2. 

(6) “5-percent owner” means a Participant who 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 Section they must continue to be distributed, even if the Participant ceases to be a 5-percent owner
in a subsequent year. 
 (f) Transition rules. 

(1) For plans in existence before 2003. Required minimum distributions before 2003 were made pursuant to Section (e), if applicable, and
Sections 6.8(f)(2) through (4) below. 
 (2) 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”). 

(3) 2001. Required minimum distributions for calendar year 2001 were made in accordance with Code Section 401(a)(9) and the 1987
Proposed Regulations, unless the Adoption Agreement provides that required minimum distributions for 2001 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”). If distributions were made in 2001 under the 1987 Proposed Regulations prior to the date in 2001 the Plan began operating under the 2001 Proposed Regulations, the special transition rule in Announcement
2001-82, 2001-2 C.B. 123, applied. 
 (4) 2002. Required minimum distributions for calendar year 2002 were made in accordance with
Code Section 401(a)(9) and the 1987 Proposed Regulations unless either (i) or (ii) below applies. 
 (i) The Adoption
Agreement provides that required minimum distributions for 2002 were made pursuant to the 2001 
 Proposed Regulations. 

(ii) The Adoption Agreement provides that required minimum distributions for 2002 were made pursuant to the Final and Temporary Regulations
under Code Section 401(a)(9) published in the Federal Register on April 17, 2002, (the “2002 Final and Temporary Regulations”) which are described in Sections (b) through (e) of this Section. If distributions were made
in 2002 under either the 1987 Proposed Regulations or the 2001 Proposed Regulations prior to the date in 2002 the Plan began operating under the 2002 Final and Temporary Regulations, the special transition rule in Section 1.2 of the model
amendment in Revenue Procedure 2002-29, 2002-1 C.B. 1176, applied. 
 6.9 DISTRIBUTION FOR MINOR OR INCOMPETENT INDIVIDUAL 

In the event a distribution is to be made to a minor or incompetent individual, then the Administrator may direct that such distribution be
paid to the court appointed legal guardian or any other person authorized under state law to receive such distribution, or if none, then in the case of a minor individual, to a parent of such individual, or to the custodian for such individual under
the Uniform Gift to Minors Act or Gift to Minors Act, if such is permitted by the laws of the state in which said individual resides. Such a payment to the guardian, custodian or parent of a minor or incompetent individual shall fully discharge the
Trustee (or Insurer), Employer, and Plan from further liability on account thereof. 
 6.10 LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN 

In the event that all, or any portion, of the distribution payable to a Participant or Beneficiary hereunder shall, at the later of the
Participant’s attainment of age 62 or Normal Retirement Age, remain unpaid solely by reason of the inability of the Administrator, after sending a registered letter, return receipt requested, to the last known address, and after further
diligent effort, to ascertain the whereabouts of such Participant or Beneficiary, the amount so distributable shall be treated as a Forfeiture pursuant to the Plan. Notwithstanding the foregoing, effective with respect to distributions made after
March 28, 2005, if the Plan provides for mandatory distributions and the amount to be distributed to a Participant or Beneficiary does not exceed $1,000, then the amount distributable may, in the sole discretion of


  
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 Volume Submitter Plan 

 
 the Administrator, either be treated as a Forfeiture, or be paid directly to an
individual retirement account described in Code Section 408(a) or an individual retirement annuity described in Code Section 408(b) at the time it is determined that the whereabouts of the Participant or the Participant’s Beneficiary
cannot be ascertained. In the event a Participant or Beneficiary is located subsequent to the Forfeiture, such benefit shall be restored, first from Forfeitures, if any, and then from an additional Employer contribution if necessary. Upon Plan
termination, the portion of the distributable amount that is an “eligible rollover distribution” as defined in Plan Section 6.15(b)(1) may be paid directly to an individual retirement account described in Code Section 408(a) or
an individual retirement annuity described in Code Section 408(b). However, regardless of the preceding, a benefit that is lost by reason of escheat under applicable state law is not treated as a Forfeiture for purposes of this Section nor as
an impermissible forfeiture under the Code. 
 6.11 IN-SERVICE DISTRIBUTION 

If elected in the Adoption Agreement, at such time as the conditions set forth in the Adoption Agreement have been satisfied, then the
Administrator, at the election of a Participant who has not severed employment with the Employer, shall direct the distribution of up to the entire Vested amount then credited to the accounts as elected in the Adoption Agreement maintained on behalf
of such Participant. For purposes of this Section, a Participant shall include an Employee who has an Account balance in the Plan. In the event that the Administrator makes such a distribution, the Participant shall continue to be eligible to
participate in the Plan on the same basis as any other Employee. Any distribution made pursuant to this Section shall be made in a manner consistent with Section 6.5, including, but not limited to, all notice and consent requirements of Code
Sections 411(a)(11) and 417 and the Regulations thereunder. Furthermore, if an in-service distribution is permitted from more than one account type, the Administrator may determine any ordering of a Participant’s in-service distribution from
such accounts. 
 6.12 ADVANCE DISTRIBUTION FOR HARDSHIP 

(a) Hardship events. For Profit Sharing Plans and 401(k) Plans (except to the extent Section 12.9 applies), if elected in the
Adoption Agreement, the Administrator, at the election of the Participant, shall direct the distribution to any Participant in any one Plan Year up to the lesser of 100% of the Vested interest of the Accounts selected in the Adoption Agreement,
valued as of the last Valuation Date or the amount necessary to satisfy the immediate and heavy financial need of the Participant. For purposes of this Section, a Participant shall include an Employee who has an Account balance in the Plan. Any
distribution made pursuant to this Section shall be deemed to be made as of the first day of the Plan Year or, if later, the Valuation Date immediately preceding the date of distribution, and the Account from which the distribution is made shall be
reduced accordingly. Withdrawal under this Section shall be authorized only if the distribution is for an immediate and heavy financial need. The Administrator will determine whether there is an immediate and heavy financial need based on the facts
and circumstances. An immediate and heavy financial need includes, but is not limited to, a distribution for one of the following: 
 (1)
Expenses for (or necessary to obtain) medical care that would be deductible under Code Section 213(d) (determined without regard to whether the expenses exceed 7.5% of adjusted gross income); 

(2) Costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant; 

(3) Payments for burial or funeral expenses for the Participant’s deceased parent, spouse, children or dependents (as defined in Code
Section 152, and, for taxable years beginning on or after January 1, 2005, without regard to Code Section 152(d)(1)(B)); 

(4) Payment of tuition, related educational fees, and room and board expenses, for up to the next twelve (12) months of 

post-secondary education for the Participant, the Participant’s spouse, children, or dependents (as defined in Code Section 152, and,
for taxable years beginning on or after January 1, 2005, without regard to Code Section 152(b)(1), (b)(2), and (d)(1)(B)); 
 (5)
Payments necessary to prevent the eviction of the Participant from the Participant’s principal residence or foreclosure on the mortgage on that residence; or 

(6) Expenses for the repair of damage to the Participant’s principal residence that would qualify for the casualty deduction under Code
Section 165 (determined without regard to whether the loss exceeds 10% of adjusted gross income). 
 (b) Other limits and
conditions. If elected in the Adoption Agreement, no distribution shall be made pursuant to this Section from the Participant’s Account until such Account has become fully Vested. Furthermore, if a hardship distribution is permitted from
more than one Account, the Administrator may determine any ordering of a Participant’s hardship distribution from such Accounts. 
 (c)
Distribution rules apply. Any distribution made pursuant to this Section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent requirements
of Code Sections 411(a)(11) and 417 and the Regulations thereunder. 
 6.13 SPECIAL RULE FOR CERTAIN PROFIT SHARING PLANS 

(a) The provisions of this Section apply to a Participant in a Profit Sharing Plan or 401(k) Profit Sharing Plan to the extent elected in the
Adoption Agreement. However, this Section shall not apply with respect to amounts that are transferred directly or indirectly (i.e., other than by a rollover) to this Plan from a defined benefit plan, money purchase pension plan, target benefit
plan, or stock bonus or profit sharing plan which is subject to the survivor annuity requirements of Code Sections 401(a)(11) and 417. 

  
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 Volume Submitter Plan 

 
 (b) If an election is made to not offer life annuities as a form of
distribution, then a Participant shall be prohibited from electing benefits in the form of a life annuity and the Joint and Survivor Annuity provisions of Section 6.5 shall not apply. 

(c) If an election is made to offer life annuities as a form of distribution but not as the normal form of distribution, then the Joint and
Survivor Annuity provisions of Section 6.5 shall not apply if a Participant does not elect an annuity form of distribution. Furthermore, subsection (e) shall not apply if a Participant elects an annuity form of distribution. 

(d) Notwithstanding anything in Sections 6.2 and 6.6 to the contrary, upon the death of a Participant, the automatic form of distribution will
be a lump-sum rather than a Qualified Pre-Retirement Survivor Annuity. Furthermore, the Participant’s spouse will be the Beneficiary of the Participant’s entire Vested interest in the Plan unless an election is made to waive the spouse as
Beneficiary. The other provisions in Section 6.2 shall be applied by treating the death benefit in this subsection as though it is a Qualified Pre-Retirement Survivor Annuity. 

(e) Except to the extent otherwise provided in this Section, the provisions of Sections 6.2, 6.5 and 6.6 regarding spousal consent shall be
inoperative with respect to this Plan. 
 (f) If a distribution is one to which Code Sections 401(a)(11) and 417 do not apply, such
distribution may commence less than thirty (30) days after the notice required under Regulation Section 1.411(a)-11(c) is given, provided that: 

(1) the Plan Administrator clearly informs the Participant that the Participant has a right to a period of at least thirty (30) days after
the notice to consider the decision of whether or not to elect a distribution (and, if applicable, a particular distribution option), and 

(2) the Participant, after receiving the notice, affirmatively elects a distribution. 

6.14 QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION 

All rights and benefits, including elections, provided to a Participant in this Plan shall be subject to the rights afforded to any
“alternate payee” under a “qualified domestic relations order.” Furthermore, a distribution to an “alternate payee” shall be permitted if such distribution is authorized by a “qualified domestic relations
order,” even if the affected Participant has not reached the “earliest retirement age” under the Plan. For the purposes of this Section, “alternate payee,” “qualified domestic relations order” and “earliest
retirement age” shall have the meanings set forth under Code Section 414(p). 
 6.15 DIRECT ROLLOVERS 

(a) Right to direct rollover. Notwithstanding any provision of the Plan to the contrary that would otherwise limit a
“distributee’s” election under this Section effective with respect to distributions made after December 31, 2001, a “distributee” may elect, at the time and in the manner prescribed by the Administrator, to have an
“eligible rollover distribution” paid directly to an “eligible retirement plan” specified by the “distributee” in a “direct rollover.” However, if less than the entire amount of the “eligible rollover
distribution” is being paid directly to an “eligible retirement plan,” then the Administrator may require that the amount paid directly to such plan be at least $500. Furthermore, the Administrator may apply this Section by treating a
Participant’s Roth Elective Deferral Account separately from the Participant’s other Accounts. 
 (b) Definitions. For
purposes of this Section, the following definitions shall apply: 
 (1) An “eligible rollover distribution” means any distribution
described in Code Section 402(c)(4) and generally includes 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: 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 (10) years or more; any distribution to the extent such distribution is required under Code
Section 401(a)(9); any hardship distribution; 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
any other distribution reasonably expected to total less than $200 during a year. 
 Notwithstanding the above, a portion of
a distribution shall not fail to be an “eligible rollover distribution” merely because the portion consists of after-tax voluntary Employee contributions which are not includible in gross income. However, such portion may be transferred
only to an individual retirement account or annuity described in Code Section 408(a) or (b), or to a qualified defined contribution plan described in Code Section 401(a) or 403(a) 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. 

  
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 Volume Submitter Plan 

 
 (2) An “eligible retirement plan” is an individual retirement
account described in Code Section 408(a), an individual retirement annuity described in Code Section 408(b), (other than an endowment contract), a qualified trust (an employees’ trust) described in Code Section 401(a) which is
exempt from tax under Code Section 501(a), an annuity plan described in Code Section 403(a), 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 and which agrees to separately account for amounts transferred into such plan from this Plan, and an annuity contract described in Code Section 403(b), that accepts the “distributee’s”
“eligible rollover distribution.” However, in the case of an “eligible rollover distribution” to the surviving spouse, an “eligible retirement plan” is an individual retirement account or individual retirement annuity.
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). 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
another designated Roth account of the individual from whose account the payments or distributions were made, or a Roth IRA of such individual. 

(3) A “distributee” includes 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. 
 (4) A “direct rollover” is a payment by the Plan to the “eligible retirement
plan” specified by the “distributee.” 
 (c) Participant notice. A Participant entitled to an “eligible rollover
distribution” must receive a written explanation of the right to a “direct rollover,” the tax consequences of not making a “direct rollover,” and, if applicable, any available special income tax elections. The notice must be
provided within the same 30 – 90 day timeframe applicable to the Participant consent notice. The “direct rollover” notice must be provided to all Participants, unless the total amount the Participant will receive as a distribution
during the calendar year is expected to be less than $200. 
 6.16 TRANSFER OF ASSETS FROM A MONEY PURCHASE PLAN 

Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under this 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 after-tax voluntary Employee contributions or to a direct or indirect rollover contribution). 
 6.17 CORRECTIVE
DISTRIBUTIONS 
 Nothing in this Article shall preclude the Administrator from making a distribution to a Participant, to the extent such
distribution is made to correct a qualification defect in accordance with the corrective procedures under the IRS’ Employee Plans Compliance Resolution System or any other voluntary compliance programs. 

ARTICLE VII TRUSTEE 
 AND
CUSTODIAN 
 7.1 BASIC RESPONSIBILITIES OF THE TRUSTEE 

(a) The provisions of this Article, other than Section 7.6, shall not apply to this Plan if a separate trust agreement is being used.
Furthermore, the provisions of this Article, other than Sections 7.5 and 7.6, shall not apply if the Plan is fully insured. 
 (b) The
Trustee is accountable to the Employer for the funds contributed to the Plan by the Employer, but the Trustee does not have any duty to see that the contributions received comply with the provisions of the Plan. The Trustee is not obligated to
collect any contributions from the Employer, nor is it under a duty to see that funds deposited with it are deposited in accordance with the provisions of the Plan. 

(c) The Trustee will credit and distribute the Trust Fund as directed by the Administrator. The Trustee is not obligated to inquire as to
whether any payee or distributee is entitled to any payment or whether the distribution is proper or within the terms of the Plan, or whether the manner of making any payment or distribution is proper. The Trustee is accountable only to the
Administrator for any payment or distribution made by it in good faith on the order or direction of the Administrator. 

  
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 Volume Submitter Plan 

 
 (d) In the event that the Trustee shall be directed by a Participant
(pursuant to the Participant Direction Procedures if the Plan permits Participant directed investments), the Employer, or an Investment Manager or other agent appointed by the Employer with respect to the investment of any or all Plan assets, the
Trustee shall have no liability with respect to the investment of such assets, but shall be responsible only to execute such investment instructions as so directed. 

(1) The Trustee shall be entitled to rely fully on the written (or other form acceptable to the Administrator and the Trustee, including but
not limited to, voice recorded) instructions of a Participant (pursuant to the Participant Direction Procedures), the Employer, or any Fiduciary or nonfiduciary agent of the Employer, in the discharge of such duties, and shall not be liable for any
loss or other liability resulting from such direction (or lack of direction) of the investment of any part of the Plan assets. 
 (2) The
Trustee may delegate the duty of executing such instructions to any nonfiduciary agent, which may be an affiliate of the Trustee or any Plan representative. 

(3) The Trustee may refuse to comply with any direction from the Participant in the event the Trustee, in its sole and absolute discretion,
deems such direction improper by virtue of applicable law. The Trustee shall not be responsible or liable for any loss or expense that may result from the Trustee’s refusal or failure to comply with any direction from the Participant. 

(4) Any costs and expenses related to compliance with the Participant’s directions shall be borne by the Participant’s Directed
Account, unless paid by the Employer. 
 (5) Notwithstanding anything herein above to the contrary, the Trustee shall not invest any portion
of a Participant’s Directed Account in “collectibles” within the meaning of Code Section 408(m). 
 (e) The Trustee will
maintain records of receipts and disbursements and furnish to the Employer and/or Administrator for each Plan Year a written annual report pursuant to Section 7.9. 

(f) The Trustee may employ a bank or trust company pursuant to the terms of its usual and customary bank agency agreement, under which the
duties of such bank or trust company shall be of a custodial, clerical and record-keeping nature. 
 (g) The Trustee may employ and pay from
the Trust Fund reasonable compensation to agents, attorneys, accountants and other persons to advise the Trustee as in its opinion may be necessary. The Trustee may delegate to any agent, attorney, accountant or other person selected by it any
non-Trustee power or duty vested in it by the Plan, and the Trustee may act or refrain from acting on the advice or opinion of any such person. 
 7.2
INVESTMENT POWERS AND DUTIES OF DISCRETIONARY TRUSTEE 
 (a) This Section applies if the Employer, in the Adoption Agreement or as
otherwise agreed upon by the Employer and the Trustee, designates the Trustee to administer all or a portion of the trust as a Discretionary Trustee. If so designated, then the Trustee has the discretion and authority to invest, manage, and control
those Plan assets except, however, with respect to those assets which are subject to the investment direction of a Participant (if Participant directed investments are permitted), or an Investment Manager, the Administrator, or other agent appointed
by the Employer. The exercise of any investment discretion hereunder shall be consistent with the “funding policy and method” determined by the Employer. 

(b) The Trustee shall, except as otherwise provided in this Plan, invest and reinvest the Trust Fund to keep the Trust Fund invested without
distinction between principal and income and in such securities or property, real or personal, wherever situated, as the Trustee shall deem advisable, including, but not limited to, common or preferred stocks, open-end or closed-end mutual funds,
bonds and other evidences of indebtedness or ownership, and real estate or any interest therein. The Trustee shall at all times in making investments of the Trust Fund consider, among other factors, the short and long-term financial needs of the
Plan on the basis of information furnished by the Employer. In making such investments, the Trustee shall not be restricted to securities or other property of the character expressly authorized by the applicable law for trust investments; however,
the Trustee shall give due regard to any limitations imposed by the Code or the Act so that at all times this Plan may qualify as a qualified Plan and Trust. The Trustee shall discharge its duties with respect to the Plan solely in the interest of
the Participants and Beneficiaries and with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of
a like character and with like aims. 
 (c) The Trustee, in addition to all powers and authorities under common law, statutory authority,
including the Act, and other provisions of this Plan, shall have the following powers and authorities to be exercised in the Trustee’s sole discretion: 

(1) To purchase, or subscribe for, any securities or other property and to retain the same. In conjunction with the purchase of securities,
margin accounts may be opened and maintained; 
 (2) To sell, exchange, convey, transfer, grant options to purchase, or otherwise dispose of
any securities or other property held by the Trustee, by private contract or at public auction. No person dealing with the Trustee shall be bound to see to the application of the purchase money or to inquire into the validity, expediency, or
propriety of any such sale or other disposition, with or without advertisement; 

  
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 Volume Submitter Plan 

 
 (3) To vote upon any stocks, bonds, or other securities; to give general
or special proxies or powers of attorney with or without power of substitution; to exercise any conversion privileges, subscription rights or other options, and to make any payments incidental thereto; to oppose, or to consent to, or otherwise
participate in, corporate reorganizations or other changes affecting corporate securities, and to delegate discretionary powers, and to pay any assessments or charges in connection therewith; and generally to exercise any of the powers of an owner
with respect to stocks, bonds, securities, or other property; 
 (4) To cause any securities or other property to be registered in the
Trustee’s own name, or in the name of a nominee or in a street name provided such securities or other property are held on behalf of the Plan by (i) a bank or trust company, (ii) a broker or dealer registered under the Securities
Exchange Act of 1934, or a nominee of such broker or dealer, or (iii) a clearing agency as defined in Section 3(a)(23) of the Securities Exchange Act of 1934; 

(5) To invest in a common, collective, or pooled trust fund (the provisions of which are incorporated herein by reference) maintained by any
Trustee (or any affiliate of such Trustee) hereunder pursuant to Revenue Ruling 81-100, all or such part of the Trust Fund as the Trustee may deem advisable, and the part of the Trust Fund so transferred shall be subject to all the terms and
provisions of the common, collective, or pooled trust fund which contemplate the commingling for investment purposes of such trust assets with trust assets of other trusts. The name of the trust fund may be specified in Appendix A to the Adoption
Agreement (Other Permitted Elections). The Trustee may withdraw from such common, collective, or pooled trust fund all or such part of the Trust Fund as the Trustee may deem advisable; 

(6) To borrow or raise money for the purposes of the Plan in such amount, and upon such terms and conditions, as the Trustee shall deem
advisable; and for any sum so borrowed, to issue a promissory note as Trustee, and to secure the repayment thereof by pledging all, or any part, of the Trust Fund; and no person lending money to the Trustee shall be bound to see to the application
of the money lent or to inquire into the validity, expediency, or propriety of any borrowing; 
 (7) To accept and retain for such time as it
may deem advisable any securities or other property received or acquired by it as Trustee hereunder, whether or not such securities or other property would normally be purchased as investments hereunder; 

(8) To make, execute, acknowledge, and deliver any and all documents of transfer and conveyance and any and all other instruments that may be
necessary or appropriate to carry out the powers herein granted; 
 (9) To settle, compromise, or submit to arbitration (provided such
arbitration does not apply to Participants or Beneficiaries) any claims, debts, or damages due or owing to or from the Plan, to commence or defend suits or legal or administrative proceedings, and to represent the Plan in all suits and legal and
administrative proceedings; 
 (10) To employ suitable agents and counsel and to pay their reasonable expenses and compensation, and such
agents or counsel may or may not be an agent or counsel for the Employer; 
 (11) To apply for and procure from the Insurer as an investment
of the Trust Fund any annuity or other Contracts (on the life of any Participant, or in the case of a Profit Sharing Plan (including a 401(k) Plan), on the life of any person in whom a Participant has an insurable interest, or on the joint lives of
a Participant and any person in whom the Participant has an insurable interest) as the Administrator shall deem proper; to exercise, at any time or from time to time, whatever rights and privileges may be granted under such annuity, or other
Contracts; to collect, receive, and settle for the proceeds of all such annuity, or other Contracts as and when entitled to do so under the provisions thereof; 

(12) To invest funds of the Trust in time deposits or savings accounts bearing a reasonable rate of interest or in cash or cash balances
without liability for interest thereon, including the specific authority to invest in any type of deposit of the Trustee (or of a financial institution related to the Trustee); 

(13) To invest in Treasury Bills and other forms of United States government obligations; 

(14) To sell, purchase and acquire put or call options if the options are traded on and purchased through a national securities exchange
registered under the Securities Exchange Act of 1934, as amended, or, if the options are not traded on a national securities exchange, are guaranteed by a member firm of the New York Stock Exchange regardless of whether such options are covered;

 (15) To deposit monies in federally insured savings accounts or certificates of deposit in banks or savings and loan associations
including the specific authority to make deposit into any savings accounts or certificates of deposit of the Trustee (or a financial institution related to the Trustee); 

(16) To pool all or any of the Trust Fund, from time to time, with assets belonging to any other qualified employee pension benefit trust
created by the Employer or any Affiliated Employer, and to commingle such assets and make joint or common investments and carry joint accounts on behalf of this Plan and Trust and such other trust or trusts, allocating undivided shares or interests
in such investments or accounts or any pooled assets of the two or more trusts in accordance with their respective interests; and 

  
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 Volume Submitter Plan 

 
 (17) To do all such acts and exercise all such rights and privileges,
although not specifically mentioned herein, as the Trustee may deem necessary to carry out the purposes of the Plan. 
 (d) The Trustee may
appoint, at its option, an Investment Manager, investment adviser, or other agent to provide direction to the Trustee with respect to the investment of any or all of the Plan assets. Such appointment shall be in writing and shall specifically
identify the Plan assets with respect to which the Investment Manager or other agent shall have the authority to direct the investment. 
 7.3 INVESTMENT
POWERS AND DUTIES OF NONDISCRETIONARY TRUSTEE 
 (a) This Section applies if the Employer, in the Adoption Agreement or as otherwise
agreed upon by the Employer and the Trustee, designates the Trustee to administer all or a portion of the trust as a nondiscretionary Trustee. If so designated, then the Trustee shall have no discretionary authority to invest, manage, or control
those Plan assets, but must act solely as a Directed Trustee of those Plan assets. A nondiscretionary Trustee, as Directed Trustee of the Plan funds it holds, is authorized and empowered, by way of limitation, with the powers, rights and duties set
forth herein and in Section 7.14, each of which the nondiscretionary Trustee exercises solely as Directed Trustee in accordance with the direction of the party which has the authority to manage and control the investment of the Plan assets. If
no directions are provided to the Trustee, the Employer will provide necessary direction. Furthermore, the Employer and the nondiscretionary Trustee may, in writing, limit the powers of the nondiscretionary Trustee to any combination of powers
listed within this Section. The party which has the authority to manage and control the investment of the Plan assets shall discharge its duties with respect to the Plan solely in the interest of the Participants and Beneficiaries and with the care,
skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims. 

(b) The Trustee, in addition to all powers and authorities under common law, statutory authority, including the Act, and other provisions of
this Plan, shall have the following powers and authorities: 
 (1) To invest the assets, without distinction between principal and income, in
securities or property, real or personal, wherever situated, including, but not limited to, common or preferred stocks, open-end or closed-end mutual funds, bonds and other evidences of indebtedness or ownership, and real estate or any interest
therein. In making such investments, the Trustee shall not be restricted to securities or other property of the character expressly authorized by the applicable law for trust investments; however, the Trustee shall give due regard to any limitations
imposed by the Code or the Act so that at all times this Plan may qualify as a qualified Plan and Trust; 
 (2) To purchase, or subscribe
for, any securities or other property and to retain the same. In conjunction with the purchase of securities, margin accounts may be opened and maintained; 

(3) To sell, exchange, convey, transfer, grant options to purchase, or otherwise dispose of any securities or other property held by the
Trustee, by private contract or at public auction. No person dealing with the Trustee shall be bound to see to the application of the purchase money or to inquire into the validity, expediency, or propriety of any such sale or other disposition,
with or without advertisement; 
 (4) At the direction of the party which has the authority or discretion, to vote upon any stocks, bonds, or
other securities; to give general or special proxies or powers of attorney with or without power of substitution; to exercise any conversion privileges, subscription rights or other options, and to make any payments incidental thereto; to oppose, or
to consent to, or otherwise participate in, corporate reorganizations or other changes affecting corporate securities, and to delegate powers, and pay any assessments or charges in connection therewith; and generally to exercise any of the powers of
an owner with respect to stocks, bonds, securities, or other property; 
 (5) To cause any securities or other property to be registered in
the Trustee’s own name, or in the name of a nominee or in a street name provided such securities or other property are held on behalf of the Plan by (i) a bank or trust company, (ii) a broker or dealer registered under the Securities
Exchange Act of 1934, or a nominee of such broker or dealer, or (iii) a clearing agency as defined in Section 3(a)(23) of the Securities Exchange Act of 1934; 

(6) To invest in a common, collective, or pooled trust fund (the provisions of which are incorporated herein by reference) maintained by any
Trustee (or any affiliate of such Trustee) hereunder pursuant to Revenue Ruling 81-100, all or such part of the Trust Fund as the party which has the authority to manage and control the investment of the assets shall deem advisable, and the part of
the Trust Fund so transferred shall be subject to all the terms and provisions of the common, collective, or pooled trust fund which contemplate the commingling for investment purposes of such trust assets with trust assets of other trusts. The name
of the trust fund may be specified in Appendix A to the Adoption Agreement (Other Permitted Elections); 
 (7) To borrow or raise money for
the purposes of the Plan in such amount, and upon such terms and conditions, as the Trustee shall deem advisable; and for any sum so borrowed, to issue a promissory note as Trustee, and to secure the repayment thereof by pledging all, or any part,
of the Trust Fund; and no person lending money to the Trustee shall be bound to see to the application of the money lent or to inquire into the validity, expediency, or propriety of any borrowing; 

  
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 (8) To make, execute, acknowledge, and deliver any and all documents of
transfer and conveyance and any and all other instruments that may be necessary or appropriate to carry out the powers herein granted; 
 (9)
To settle, compromise, or submit to arbitration (provided such arbitration does not apply to Participants or Beneficiaries) any claims, debts, or damages due or owing to or from the Plan, to commence or defend suits or legal or administrative
proceedings, and to represent the Plan in all suits and legal and administrative proceedings; 
 (10) To employ suitable agents and counsel
and to pay their reasonable expenses and compensation, and such agent or counsel may or may not be an agent or counsel for the Employer; 

(11) To apply for and procure from the Insurer as an investment of the Trust Fund any annuity or other Contracts (on the life of any
Participant, or in the case of a Profit Sharing Plan (including a 401(k) Plan), on the life of any person in whom a Participant has an insurable interest, or on the joint lives of a Participant and any person in whom the Participant has an insurable
interest) as the Administrator shall deem proper; to exercise, at the direction of the person with the authority to do so, whatever rights and privileges may be granted under such annuity or other Contracts; to collect, receive, and settle for the
proceeds of all such annuity or other Contracts as and when entitled to do so under the provisions thereof; 
 (12) To invest funds of the
Trust in time deposits or savings accounts bearing a reasonable rate of interest or in cash or cash balances without liability for interest thereon, including the specific authority to invest in any type of deposit of the Trustee (or of a financial
institution related to the Trustee); 
 (13) To invest in Treasury Bills and other forms of United States government obligations; 

(14) To sell, purchase and acquire put or call options if the options are traded on and purchased through a national securities exchange
registered under the Securities Exchange Act of 1934, as amended, or, if the options are not traded on a national securities exchange, are guaranteed by a member firm of the New York Stock Exchange regardless of whether such options are covered;

 (15) To deposit monies in federally insured savings accounts or certificates of deposit in banks or savings and loan associations
including the specific authority to make deposit into any savings accounts or certificates of deposit of the Trustee (or a financial institution related to the Trustee); and 

(16) To pool all or any of the Trust Fund, from time to time, with assets belonging to any other qualified employee pension benefit trust
created by the Employer or any Affiliated Employer, and to commingle such assets and make joint or common investments and carry joint accounts on behalf of this Plan and such other trust or trusts, allocating undivided shares or interests in such
investments or accounts or any pooled assets of the two or more trusts in accordance with their respective interests. 
 7.4 POWERS AND DUTIES OF
CUSTODIAN 
 The Employer may appoint a custodian of the Plan assets. A custodian has the same powers, rights and duties as a
nondiscretionary Trustee. Any reference in the Plan to a Trustee also is a reference to a custodian unless the context of the Plan indicates otherwise. A limitation of the Trustee’s liability by Plan provision also acts as a limitation of the
Custodian’s liability. The Custodian will be protected from any liability with respect to actions taken pursuant to the direction of the Trustee, Plan Administrator, the Employer, an Investment Manager, a named Fiduciary or other third party
with authority to provide direction to the Custodian. The resignation or removal of the Custodian shall be made in accordance with Section 7.11 as though the Custodian were a Trustee. 

7.5 LIFE INSURANCE 
 (a) Permitted
insurance. The Trustee (or Insurer), in accordance with nondiscriminatory operational procedures of the Administrator, shall ratably apply for, own, and pay all premiums on Contracts on the lives of the Participants or, in the case of a Profit
Sharing Plan (including a 401(k) Plan), on the life of a member of the Participant’s family or on the joint lives of a Participant and a member of the Participant’s family. Any initial or additional Contract purchased on behalf of a
Participant shall have a face amount of not less than $1,000, an amount set forth in the Administrator’s procedures, or the limitation of the Insurer, whichever is greater. If a life insurance Contract is to be purchased for a Participant, then
the aggregate premium for ordinary life insurance for each Participant must be less than 50% of the aggregate contributions and Forfeitures allocated to the Participant’s Combined Account. For purposes of this limitation, ordinary life
insurance Contracts are Contracts with both non-decreasing death benefits and non-increasing premiums. If term insurance or universal life insurance is purchased, then the aggregate premium must be 25% or less of the aggregate contributions and
Forfeitures allocated to the Participant’s Combined Account. If both term insurance and ordinary life insurance are purchased, then the premium for term insurance plus one-half of the premium for ordinary life insurance may not in the aggregate
exceed 25% of the aggregate Employer contributions and Forfeitures allocated to the Participant’s Combined Account. Notwithstanding the preceding, the limitations imposed herein with respect to the purchase of life insurance shall not apply, in
the case of a Profit Sharing Plan (including a 401(k) Plan), to the portion of the Participant’s Account that has accumulated for at least two (2) Plan Years or to the entire Participant’s Account if the Participant has been a
Participant in the Plan for at least five (5) years. In addition, amounts transferred to this Plan in accordance with Section 4.6(f)(1)(ii) or (iii) and a Participant’s Voluntary Contribution Account may be used to purchase
Contracts without limitation. Thus, amounts that are not subject to the limitations contained herein 

  
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 Volume Submitter Plan 

 
 may be used to purchase life insurance on any person in whom a
Participant has an insurable interest or on the joint lives of a Participant and any person in whom the Participant has an insurable interest, and without regard to the amount of premiums paid to purchase any life insurance hereunder. 

(b) Contract conversion at retirement. Subject to the survivor annuity requirements of Sections 6.5 and 6.6 (if applicable), the Trustee
(or Insurer) must distribute the Contracts to the Participant or convert the entire value of the Contracts at or before retirement into cash or provide for a periodic income so that no portion of such value may be used to continue life insurance
protection beyond the date on which benefits commence. Furthermore, if a Contract is purchased on the joint lives of the Participant and another person and such other person predeceases the Participant, then the Contract may not be maintained under
this Plan. 
 (c) Limitations on purchase. Notwithstanding anything herein above to the contrary, amounts credited to a
Participant’s Qualified Voluntary Employee Contribution Account pursuant to Section 4.9, shall not be applied to the purchase of life insurance Contracts. Furthermore, no life insurance Contracts shall be required to be obtained on an
individual’s life if, for any reason (other than the nonpayment of premiums) the Insurer will not issue a Contract on such individual’s life. 

(d) Proceeds payable to plan. The Trustee (or Insurer) will be the owner of any life insurance Contract purchased under the terms of
this Plan. The Contract must provide that the proceeds will be payable to the Trustee (or Insurer); however, the Trustee (or Insurer) shall be required to pay over all proceeds of the Contract to the Participant’s “designated
Beneficiary” in accordance with the distribution provisions of Article VI. A Participant’s spouse will be the “designated Beneficiary” pursuant to Section 6.2, unless a qualified election has been made in accordance with
Sections 6.5 and 6.6 of the Plan, if applicable. Under no circumstances shall the Trust retain any part of the proceeds that are in excess of the cash surrender value immediately prior to death. However, the Trustee (or Insurer) shall not pay the
proceeds in a method that would violate the requirements of the Retirement Equity Act of 1984, as stated in Article VI of the Plan, or Code Section 401(a)(9) and the Regulations thereunder. In the event of any conflict between the terms of this
Plan and the terms of any insurance Contract purchased hereunder, the Plan provisions shall control. 
 (e) No responsibility for Act of
Insurer. The Employer, the Administrator and the Trustee shall not be responsible for the validity of the provisions under a Contract issued hereunder or for the failure or refusal by the Insurer to provide benefits under such Contract. The
Employer, Plan Administrator and the Trustee are also not responsible for any action or failure to act by the Insurer or any other person which results in the delay of a payment under the Contract or which renders the Contract invalid or
unenforceable in whole or in part. 
 7.6 LOANS TO PARTICIPANTS 

(a) Permitted Loans. The Trustee (or the Administrator if the Trustee is a nondiscretionary Trustee or if loans are treated as
Participant directed investments) may, in the Trustee’s (or, if applicable, the Administrator’s) sole discretion, make loans to Participants or Beneficiaries. If loans are permitted, then the following shall apply: (1) loans shall be
made available to all Participants and Beneficiaries on a reasonably equivalent basis; (2) loans shall not be made available to Highly Compensated Employees in an amount greater than the amount made available to other Participants;
(3) loans shall bear a reasonable rate of interest; (4) loans shall be adequately secured; and (5) loans shall provide for periodic repayment over a reasonable period of time. Furthermore, no Participant loan shall exceed the
Participant’s Vested interest in the Plan. 
 (b) Plan loans for Owner-Employees or Shareholder-Employees. Effective for Plan
loans made after December 31, 2001, the Plan provisions prohibiting loans to any Owner-Employee or Shareholder-Employee shall cease to apply. 

(c) Prohibited assignment or pledge. An assignment or pledge of any portion of a Participant’s interest in the Plan and a loan,
pledge, or assignment with respect to any insurance Contract purchased under the Plan, shall be treated as a loan under this Section. 
 (d)
Spousal consent. If the Vested interest of a Participant is used to secure any loan made pursuant to this Section, then the written (or such other form as permitted by the IRS) consent of the Participant’s spouse shall be required in a
manner consistent with Section 6.5(a), provided the spousal consent requirements of such Section apply to the Plan. Such consent must be obtained within the 90-day period prior to the date the loan is made. A new consent shall be required if
the Vested interest of a Participant is used for renegotiation, extension, renewal or other revision of the loan. However, unless the loan program established pursuant to this Section provides otherwise, no spousal consent shall be required under
this paragraph if the total interest subject to the security is not in excess of $5,000. If a valid spousal consent has been obtained in accordance with this Subsection, then, notwithstanding any other provision of this Plan, the portion of the
Participant’s Vested Account Balance used as a security interest held by the Plan by reason of a loan outstanding to the Participant shall be taken into account for purposes of determining the amount of the Account balance payable at the time
of death or distribution, but only if the reduction is used as repayment of the loan. If less than 100% of the Participant’s Vested Account balance (determined without regard to the preceding sentence) is payable to the surviving spouse, then
the Account balance shall be adjusted by first reducing the Vested Account balance by the amount of the security used as repayment of the loan, and then determining the benefit payable to the surviving spouse. 

  
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 (e) Loan program. The Administrator shall be authorized to
establish a participant loan program to provide for loans under the Plan. The loan program shall be established in accordance with Department of Labor regulation Section 2550.408(b)-1(d)(2) providing for loans by the Plan to parties-in-interest
under said Plan, such as Participants or Beneficiaries. In order for the Administrator to implement such loan program, a separate written document forming a part of this Plan must be adopted, which document shall specifically include, but need not
be limited to, the following: 
 (1) the identity of the person or positions authorized to administer the Participant loan program; 

(2) a procedure for applying for loans; 

(3) the basis on which loans will be approved or denied; 

(4) limitations, if any, on the types and amounts of loans offered; 

(5) the procedure under the program for determining a reasonable rate of interest; 

(6) the types of collateral which may secure a Participant loan; and 

(7) the events constituting default and the steps that will be taken to preserve Plan assets in the event such default. 

(f) Loan default. Notwithstanding anything in this Plan to the contrary, if a Participant or Beneficiary defaults on a loan made
pursuant to this Section that is secured by the Participant’s interest in the Plan, then a Participant’s interest may be offset by the amount subject to the security to the extent there is a distributable event permitted by the Code or
Regulations. 
 (g) Loans subject to Plan terms. Notwithstanding anything in this Section to the contrary, if this is an amendment and
restatement of an existing Plan, any loans made prior to the date this amendment and restatement is adopted shall be subject to the terms of the Plan in effect at the time such loan was made. 

7.7 ALLOCATION AND DELEGATION OF RESPONSIBILITIES 

If there is more than one Trustee, then the responsibilities of each Trustee may be specified by the Employer and accepted in writing by each
Trustee. If no such delegation is made by the Employer, then the Trustees may allocate the responsibilities among themselves, in which event the Trustees shall notify the Employer and the Administrator in writing of such action and specify the
responsibilities of each Trustee. Except where there has been an allocation and delegation of powers, if there shall be more than one Trustee, they shall act by a majority of their number, but may authorize one or more of them to sign papers on
their behalf. 
 7.8 TRUSTEE’S COMPENSATION AND EXPENSES AND TAXES 

The Trustee shall be paid such reasonable compensation as set forth in the Trustee’s fee schedule (if the Trustee has such a schedule) or
as agreed upon in writing by the Employer and the Trustee. However, an individual serving as Trustee who already receives full-time compensation from the Employer shall not receive compensation from this Plan. In addition, the Trustee shall be
reimbursed for any reasonable expenses, including reasonable counsel fees incurred by it as Trustee. Such compensation and expenses shall be paid from the Trust Fund unless paid or advanced by the Employer. All taxes of any kind whatsoever that may
be levied or assessed under existing or future laws upon, or in respect of, the Trust Fund or the income thereof, shall be paid from the Trust Fund. 

7.9 ANNUAL REPORT OF THE TRUSTEE 
 (a)
Annual report. Within a reasonable period of time after the later of the Anniversary Date or receipt of the Employer’s contribution for each Plan Year, the Trustee, or its agent, shall furnish to the Employer and Administrator a written
statement of account with respect to the Plan Year for which such contribution was made setting forth: 
 (1) the net income, or loss, of the
Trust Fund; 
 (2) the gains, or losses, realized by the Trust Fund upon sales or other disposition of the assets; 

(3) the increase, or decrease, in the value of the Trust Fund; 

(4) all payments and distributions made from the Trust Fund; and 

(5) such further information as the Trustee and/or Administrator deems appropriate. 

(b) Employer approval of report. The Employer, promptly upon its receipt of each such statement of account, shall acknowledge receipt
thereof in writing and advise the Trustee and/or Administrator of its approval or disapproval thereof. Failure by the Employer to disapprove any such statement of account within thirty (30) days after its receipt thereof shall be deemed an
approval thereof. The approval by the Employer of any statement of account shall be binding on the Employer and the Trustee as to all matters contained in the statement to the same extent as if the account of the Trustee had been settled by judgment
or decree in an action for a judicial settlement of its account in a court of competent jurisdiction in which the Trustee, the Employer and all persons having or claiming an interest in the Plan were parties. However, nothing contained in this
Section shall deprive the Trustee of its right to have its accounts judicially settled if the Trustee so desires. 

  
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 7.10 AUDIT 

(a) Duty to engage accountant. If an audit of the Plan’s records shall be required by the Act and the regulations thereunder for
any Plan Year, the Administrator shall engage on behalf of all Participants an independent qualified public accountant for that purpose. Such accountant shall, after an audit of the books and records of the Plan in accordance with generally accepted
auditing standards, within a reasonable period after the close of the Plan Year, furnish to the Administrator and the Trustee a report of the audit setting forth the accountant’s opinion as to whether any statements, schedules or lists, that
are required by Act Section 103 or the Secretary of Labor to be filed with the Plan’s annual report, are presented fairly in conformity with generally accepted accounting principles applied consistently. 

(b) Payment of fees. All auditing and accounting fees shall be an expense of and may, at the election of the Employer, be paid from the
Trust Fund. 
 (c) Information to be provided to Administrator. If some or all of the information necessary to enable the
Administrator to comply with Act Section 103 is maintained by a bank, insurance company, or similar institution, regulated, supervised, and subject to periodic examination by a state or federal agency, then it shall transmit and certify the
accuracy of that information to the Administrator as provided in Act Section 103(b) within one hundred twenty (120) days after the end of the Plan Year or such other date as may be prescribed under regulations of the Secretary of Labor.

 7.11 RESIGNATION, REMOVAL AND SUCCESSION OF TRUSTEE 

(a) Trustee resignation. Unless otherwise agreed to by both the Trustee and the Employer, a Trustee may resign at any time by delivering
to the Employer, at least thirty (30) days before its effective date, a written notice of resignation. 
 (b) Trustee removal.
Unless otherwise agreed to by both the Trustee and the Employer, the Employer may remove a Trustee at any time by delivering to the Trustee, at least thirty (30) days before its effective date, a written notice of such Trustee’s removal.

 (c) Appointment of successor. Upon the death, resignation, incapacity, or removal of any Trustee, a successor may be appointed by
the Employer; and such successor, upon accepting such appointment in writing and delivering same to the Employer, shall, without further act, become vested with all the powers and responsibilities of the predecessor as if such successor had been
originally named as a Trustee herein. Until such a successor is appointed, any remaining Trustee or Trustees shall have full authority to act under the terms of the Plan. 

(d) Appointment of successor prior to removal of predecessor. The Employer may designate one or more successors prior to the death,
resignation, incapacity, or removal of a Trustee. In the event a successor is so designated by the Employer and accepts such designation, the successor shall, without further act, become vested with all the powers and responsibilities of the
predecessor as if such successor had been originally named as Trustee herein immediately upon the death, resignation, incapacity, or removal of the predecessor. 

(e) Trustee’s statement upon cessation of being Trustee. Whenever any Trustee hereunder ceases to serve as such, the Trustee shall
furnish to the Employer and Administrator a written statement of account with respect to the portion of the Plan Year during which the individual or entity served as Trustee. This statement shall be either (i) included as part of the annual
statement of account for the Plan Year required under Section 7.9 or (ii) set forth in a special statement. Any such special statement of account should be rendered to the Employer no later than the due date of the annual statement of
account for the Plan Year. The procedures set forth in Section 7.9 for the approval by the Employer of annual statements of account shall apply to any special statement of account rendered hereunder and approval by the Employer of any such
special statement in the manner provided in Section 7.9 shall have the same effect upon the statement as the Employer’s approval of an annual statement of account. No successor to the Trustee shall have any duty or responsibility to
investigate the acts or transactions of any predecessor who has rendered all statements of account required by Section 7.9 and this subparagraph. 

7.12 TRANSFER OF INTEREST 

Notwithstanding any other provision contained in this Plan, the Trustee at the direction of the Administrator shall transfer the interest, if
any, of a Participant to another trust forming part of a pension, profit sharing, or stock bonus plan that meets the requirements of Code Section 401(a), provided that the trust to which such transfers are made permits the transfer to be made.


  
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 Volume Submitter Plan 

 
 7.13 TRUSTEE INDEMNIFICATION 

The Employer agrees to indemnify and hold harmless the Trustee against any and all claims, losses, damages, expenses and liabilities the
Trustee may incur in the exercise and performance of the Trustee’s powers and duties hereunder, unless the same are determined to be due to gross negligence or willful misconduct. 

7.14 EMPLOYER SECURITIES AND REAL PROPERTY 

The Trustee shall be empowered to acquire and hold “qualifying employer securities” and “qualifying employer real
property,” as those terms are defined in the Act. However, no more than one hundred percent (100%), in the case of a Profit Sharing Plan or 401(k) Plan, or ten percent (10%), in the case of a Money Purchase Plan, of the fair market value of all
the assets in the Trust Fund may be invested in “qualifying employer securities” and “qualifying employer real property.” 

Any such investment shall only be made upon written direction of the Employer who shall be solely responsible for the propriety of such
investment, except to the extent Participants direct the investment of their Accounts in such investment. Additional directives regarding the purchase, sale, or retention of such securities may be addressed in a funding policy, statement of
investment policy, or other separate procedures or documents governing the investment of Plan assets. In the event of any conflicts between the Plan document and a separate investment trust agreement, the Plan document shall prevail. 

Notwithstanding the preceding, if the Plan does not permit Participants to direct the investment of their Elective Deferral Accounts, then the
Trustee shall only be permitted to acquire or hold “qualifying employer securities” and “qualifying employer real property” to the extent permitted under Act Section 407. 

ARTICLE VIII 
 AMENDMENT,
TERMINATION AND MERGERS 
 8.1 AMENDMENT 

(a) General rule on Employer amendment. The Employer shall have the right at any time to amend this Plan subject to the limitations of
this Section. However, any amendment that affects the rights, duties or responsibilities of the Trustee (or Insurer) or Administrator may only be made with the Trustee’s (or Insurer’s) or Administrator’s written consent. Any such
amendment shall become effective as provided therein upon its execution. The Trustee (or Insurer) shall not be required to execute any such amendment unless the amendment affects the duties of the Trustee (or Insurer) hereunder. 

(b) Permissible amendments. The Employer may (1) change the choice of options in the Adoption Agreement, (2) add any appendix
to the Adoption Agreement that is specifically permitted pursuant to the terms of the Plan (e.g., Appendix A (Special Effective Dates and Other Permitted Elections); (3) amend administrative trust or custodial provisions; (4) add certain
sample or model amendments published by the Internal Revenue Service or other required good-faith amendments which specifically provide that their adoption will not cause the Plan to be treated as an individually designed plan, (5) add or
change provisions permitted under the Plan and/or specify or change the effective date of a provision as permitted under the Plan and correct obvious and unambiguous typographical errors and/or cross-references that merely correct a reference but
that do not in any way change the original intended meaning of the provisions and (6) add a list of any “Section 411(d)(6) protected benefits” which must be preserved shall not be considered an amendment to the Plan. An Employer that
amends the Plan for any other reason, including a waiver of the minimum funding requirement under Code Section 412(d), will no longer participate in this Volume Submitter Plan and this Plan will be considered to be an individually designed
plan. 
 (c) Sponsoring organization amendments. The Employer (and every Participating Employer) expressly delegates authority to the
sponsoring organization of this Volume Submitter Plan, the right to amend the Plan by submitting a copy of the amendment to each Employer (and Participating Employer) who has adopted this Volume Submitter Plan, after first having received a ruling
or favorable determination from the Internal Revenue Service that the Volume Submitter Plan as amended qualifies under Code Section 401(a) (unless a ruling or determination is not required by the IRS). For purposes of this Section, the mass
submitter shall be recognized as the agent of the sponsor. If the sponsor does not adopt any amendment made by the mass submitter, it will no longer be identical to, or a minor modifier of, the mass submitter plan. 

(d) Impermissible amendments. No amendment to the Plan shall be effective if it authorizes or permits any part of the Trust Fund (other
than such part as is required to pay taxes and administration expenses) to be used for or diverted to any purpose other than for the exclusive benefit of the Participants or their Beneficiaries or estates; or causes any reduction in the amount
credited to the account of any Participant; or causes or permits any portion of the Trust Fund to revert to or become property of the Employer. 

(e) Anti-cutback restrictions. Except as permitted by Regulations (including Regulation Section 1.411(d)-4) or other IRS guidance,
no Plan amendment or transaction having the effect of a Plan amendment (such as a merger, plan transfer or similar transaction) shall be effective if it eliminates or reduces any “Section 411(d)(6) protected benefit” or adds or modifies
conditions relating to “Section 411(d)(6) protected benefits” which results in a further restriction on such benefits unless such “Section 411(d)(6) protected benefits” are preserved with respect to benefits accrued as of the
later of the adoption date or effective date of the amendment. “Section 411(d)(6) protected benefits” are benefits described in Code Section 411(d)(6)(A), early retirement benefits and retirement-type subsidies, and optional forms of
benefit. The preceding shall not apply to a Plan amendment that eliminates or restricts the ability of a Participant to receive payment of his or her Account under a particular optional form of benefit if the amendment provides a single-sum
distribution 

  
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form that is otherwise identical to the optional form of benefit being eliminated or restricted. For this purpose, a single-sum distribution form is otherwise identical only if the single-sum
distribution form is identical in all respects to the eliminated or restricted optional form of benefit (or would be identical except that it provides greater rights to the Participant) except with respect to the timing of payments after
commencement. 
 8.2 TERMINATION 
 (a)
Termination of Plan. The Employer shall have the right at any time to terminate the Plan by delivering to the Trustee (or Insurer) and Administrator written notice of such termination. Upon any full or partial termination or upon the complete
discontinuance of the Employer’s Contributions to the Plan (in the case of a Profit Sharing Plan), all amounts credited to the affected Participants’ Combined Accounts shall become 100% Vested and shall not thereafter be subject to
forfeiture. 
 (b) Distribution of assets. Upon the full termination of the Plan, the Employer shall direct the distribution of the
assets to Participants in a manner that is consistent with and satisfies the provisions of Section 6.5, except that no Participant or spousal consent is required. Distributions to a Participant shall be made in cash (or in property if permitted
in the Adoption Agreement) or through the purchase of irrevocable nontransferable deferred commitments from the Insurer. Except as permitted by Regulations, the termination of the Plan shall not result in the reduction of “Section 411(d)(6)
protected benefits” as described in Section 8.1(e). 
 (c) Abandoned plan. If the Employer, in accordance with DOL guidance,
abandons the Plan, then the Trustee (or Insurer) or other party permitted to take action as a qualified terminal administrator (QTA), may terminate the Plan in accordance with applicable DOL and IRS regulations and other guidance. 

8.3 MERGER, CONSOLIDATION OR TRANSFER OF ASSETS 

This Plan may be merged or consolidated with, or its assets and/or liabilities may be transferred to any other plan only if the benefits which
would be received by a Participant of this Plan, in the event of a termination of the plan immediately after such transfer, merger or consolidation, are at least equal to the benefits the Participant would have received if the Plan had terminated
immediately before the transfer, merger or consolidation and such transfer, merger or consolidation does not otherwise result in the elimination or reduction of any “Section 411(d)(6) protected benefits” as described in
Section 8.1(e). 
 ARTICLE IX 

TOP-HEAVY PROVISIONS 
 9.1 TOP-HEAVY
PLAN REQUIREMENTS 
 Notwithstanding anything in this Plan to the contrary, for any Top-Heavy Plan Year, the Plan shall provide the
special vesting requirements of Code Section 416(b) pursuant to Section 6.4 of the Plan and the special minimum allocation requirements of Code Section 416(c) pursuant to Section 4.3(f) of the Plan. Except as otherwise provided
in the Plan, the minimum allocation shall be an Employer Nonelective Contribution and, if no vesting schedule has been selected in the Adoption Agreement or the selection is invalid, shall be subject to the 6 Year Graded vesting schedule described
in the Adoption Agreement. 
 Notwithstanding the above, the Top-Heavy Plan Year requirements of this Article and Code Section 416 shall
not apply in any Plan Year in which the Plan consists solely of a cash or deferred arrangement which meets the requirements of Code Section 401(k)(12) and matching contributions meet the requirements of Code Section 401(m)(11). 

9.2 DETERMINATION OF TOP-HEAVY STATUS 

(a) Definition of Top-Heavy Plan. This Plan shall be a Top-Heavy Plan if any of the following conditions exists: 

(1) if the “top-heavy ratio” for this Plan exceeds sixty percent (60%) and this Plan is not part of any “required
aggregation group” or “permissive aggregation group”; 
 (2) if 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 group of plans exceeds sixty percent (60%); or 

(3) if 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 sixty percent (60%). 
 (b) Top-heavy ratio.
“Top-heavy ratio” means, with respect to a “determination date”: 
 (1) If the Employer maintains one or more
defined contribution plans (including any simplified employee pension plan (as defined in Code Section 408(k))) and the Employer has not maintained any defined benefit plan which during the 5-year period


  
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ending on the “determination date” has or has had accrued benefits, the top-heavy ratio for this Plan alone or for the “required aggregation group” 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” (including any part of any account balance distributed in the 1-year period
ending on the “determination date”) (5-year period ending on the “determination date” in the case of a distribution made for a reason other than severance from employment, death or disability and in determining whether the Plan
is top-heavy for Plan Years beginning before January 1, 2002), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 1-year period ending on the “determination
date”) (5-year period ending on the “determination date” in the case of a distribution made for a reason other than severance from employment, death or disability and in determining whether the Plan is top-heavy for Plan Years
beginning before January 1, 2002), both computed in accordance with Code Section 416 and the Regulations thereunder. 

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. 

(2) 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 1-year period ending on the “determination date” has or has had any accrued benefits, the top-heavy ratio for any “required aggregation group” or
“permissive aggregation group” as appropriate is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) 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,” 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 (1) above, and the “present value” of accrued benefits under the defined benefit plan or plans for all participants as of the
“determination date,” 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 1-year period ending on the “determination date” (5-year period ending on the “determination date” in the case of a distribution made for a reason other than severance from
employment, death or disability and in determining whether the Plan is top-heavy for Plan Years beginning before January 1, 2002). 

(3) For purposes of (1) and (2) 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 1-year period (5-year period in determining whether the Plan is top-heavy for Plan Years beginning before January 1, 2002) 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). 
 (c) Determination date. “Determination date”
means, 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, “determination date” means the last day of that Plan Year. 

(d) Permissive aggregation group. “Permissive aggregation group” means the “required aggregation group” of plans
plus any other plan or plans of the Employer or any Affiliated Employer which, when considered as a group with the “required aggregation group,” would continue to satisfy the requirements of Code Sections 401(a)(4) and 410. 

(e) Present value. “Present value” means the present value based only on the interest and mortality rates specified in
Appendix A to the Adoption Agreement. 
 (f) Required aggregation group. “Required aggregation group” means: (1) each
qualified plan of the Employer or any Affiliated Employer in which at least one Key Employee participates or participated at any time during the Plan Year containing the “determination date” or any of the four preceding Plan Years
(regardless of whether the plan has terminated), and (2) any other qualified plan of the Employer or any Affiliated Employer which enables a plan described in (l) to meet the requirements of Code Sections 401(a)(4) or 410. 

(g) Valuation Date. “Valuation date” means the date elected by the Employer in the Adoption Agreement as of which account
balances or accrued benefits are valued for purposes of calculating the “top-heavy ratio.” 

  
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 ARTICLE X 

MISCELLANEOUS 
 10.1 EMPLOYER ADOPTIONS

 (a) Method of adoption. Any organization may become the Employer hereunder by executing the Adoption Agreement in a form
satisfactory to the Trustee (or Insurer), and it shall provide such additional information as the Trustee (or Insurer) may require. The consent of the Trustee (or Insurer) to act as such shall be signified by its execution of the Adoption Agreement
or a separate agreement (including, if elected in the Adoption Agreement, a separate trust agreement). 
 (b) Separate affiliation.
Except as otherwise provided in this Plan, the affiliation of the Employer and the participation of its Participants shall be separate and apart from that of any other employer and its participants hereunder. 

10.2 PARTICIPANT’S RIGHTS 
 This Plan
shall not be deemed to constitute a contract between the Employer and any Participant or to be a consideration or an inducement for the employment of any Participant or Employee. Nothing contained in this Plan shall be deemed to give any Participant
or Employee the right to be retained in the service of the Employer or to interfere with the right of the Employer to discharge any Participant or Employee at any time regardless of the effect which such discharge shall have upon the Employee as a
Participant of this Plan. 
 10.3 ALIENATION 

(a) General rule. Subject to the exceptions provided below and as otherwise permitted by the Code and the Act, no benefit which shall be
payable to any person (including a Participant or the Participant’s Beneficiary) shall be subject in any manner to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, or charge, and any attempt to anticipate, alienate,
sell, transfer, assign, pledge, encumber, or charge the same shall be void; and no such benefit shall in any manner be liable for, or subject to, the debts, contracts, liabilities, engagements, or torts of any such person, nor shall it be subject to
attachment or legal process for or against such person, and the same shall not be recognized except to such extent as may be required by law. 

(b) Exception for loans. Subsection (a) shall not apply to the extent a Participant or Beneficiary is indebted to the Plan by
reason of a loan made pursuant to Section 7.6. At the time a distribution is to be made to or for a Participant’s or Beneficiary’s benefit, such portion of the amount to be distributed as shall equal such indebtedness shall be paid to
the Plan, to apply against or discharge such indebtedness. Prior to making a payment, however, the Participant or Beneficiary must be given notice by the Administrator that such indebtedness is to be so paid in whole or part from the
Participant’s interest in the Plan. If the Participant or Beneficiary does not agree that the indebtedness is a valid claim against the Participant’s interest in the Plan, the Participant or Beneficiary shall be entitled to a review of the
validity of the claim in accordance with procedures provided in Sections 2.10 and 2.11. 
 (c) Exception for QDRO. Subsection
(a) shall not apply to a “qualified domestic relations order” defined in Code Section 414(p), and those other domestic relations orders permitted to be so treated by the Administrator under the provisions of the Retirement Equity
Act of 1984. The Administrator shall establish a written procedure to determine the qualified status of domestic relations orders and to administer distributions under such qualified orders. Further, to the extent provided under a “qualified
domestic relations order,” a former spouse of a Participant shall be treated as the spouse or surviving spouse for all purposes under the Plan. 

(d) Exception for certain debts to Plan. Notwithstanding any provision of this Section to the contrary, an offset to a
Participant’s accrued benefit against an amount that the Participant is ordered or 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, shall be permitted
in accordance with Code Sections 401(a)(13)(C) and (D). 
 10.4 CONSTRUCTION OF PLAN 

This Plan and Trust shall be construed and enforced according to the Code, the Act and the laws of the state or commonwealth in which the
Employer’s (or if there is a corporate Trustee, the Trustee’s, or if the Plan is fully insured, the Insurer’s) principal office is located (unless otherwise designated in the Adoption Agreement), other than its laws respecting choice
of law, to the extent not pre-empted by the Act. 
 10.5 GENDER AND NUMBER 

Wherever any words are used herein in the masculine, feminine or neuter gender, they shall be construed as though they were also used in
another gender in all cases where they would so apply, and whenever any words are used herein in the singular or plural form, they shall be construed as though they were also used in the other form in all cases where they would so apply. 

  
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 10.6 LEGAL ACTION 

In the event any claim, suit, or proceeding is brought regarding the Trust and/or Plan established hereunder to which the Trustee (or Insurer),
the Employer or the Administrator may be a party, and such claim, suit, or proceeding is resolved in favor of the Trustee (or Insurer), the Employer or the Administrator, they shall be entitled to be reimbursed from the Trust Fund for any and all
costs, attorney’s fees, and other expenses pertaining thereto incurred by them for which they shall have become liable. 
 10.7 PROHIBITION AGAINST
DIVERSION OF FUNDS 
 (a) General rule. Except as provided below and otherwise specifically permitted by law, it shall be
impossible by operation of the Plan or of the Trust, by termination of either, by power of revocation or amendment, by the happening of any contingency, by collateral arrangement or by any other means, for any part of the corpus or income of any
Trust Fund maintained pursuant to the Plan or any funds contributed thereto to be used for, or diverted to, purposes other than the exclusive benefit of Participants or their Beneficiaries. 

(b) Mistake of fact. In the event the Employer shall make a contribution under a mistake of fact pursuant to Act
Section 403(c)(2)(A), the Employer may demand repayment of such contribution at any time within one (1) year following the time of payment and the Trustee (or Insurer) shall return such amount to the Employer within the one (1) year
period. Earnings of the Plan attributable to the contributions may not be returned to the Employer but any losses attributable thereto must reduce the amount so returned. 

(c) Contribution conditioned on deductibility. Except as specifically stated in the Plan, any contribution made by the Employer to the
Plan (if the Employer is not tax-exempt) is conditioned upon the deductibility of the contribution by the Employer under the Code and, to the extent any such deduction is disallowed, the Employer may, within one (1) year following a final
determination of the disallowance, whether by agreement with the Internal Revenue Service or by final decision of a court of competent jurisdiction, demand repayment of such disallowed contribution and the Trustee (or Insurer) shall return such
contribution within one (1) year following the disallowance. Earnings of the Plan attributable to the contribution may not be returned to the Employer, but any losses attributable thereto must reduce the amount so returned. 

10.8 EMPLOYER’S AND TRUSTEE’S PROTECTIVE CLAUSE 

The Employer, Administrator and Trustee, and their successors, shall not be responsible for the validity of any Contract issued hereunder or
for the failure on the part of the Insurer to make payments provided by any such Contract, or for the action of any person which may delay payment or render a Contract null and void or unenforceable in whole or in part. 

10.9 INSURER’S PROTECTIVE CLAUSE 

Except as otherwise agreed upon in writing between the Employer and the Insurer, an Insurer which issues any Contracts hereunder shall not have
any responsibility for the validity of this Plan or for the tax or legal aspects of this Plan. The Insurer shall be protected and held harmless in acting in accordance with any written direction of the Administrator or Trustee, and shall have no
duty to see to the application of any funds paid to the Trustee, nor be required to question any actions directed by the Administrator or Trustee. Regardless of any provision of this Plan, the Insurer shall not be required to take or permit any
action or allow any benefit or privilege contrary to the terms of any Contract which it issues hereunder, or the rules of the Insurer. 
 10.10 RECEIPT
AND RELEASE FOR PAYMENTS 
 Any payment to any Participant, the Participant’s legal representative, Beneficiary, or to any guardian
or committee appointed for such Participant or Beneficiary in accordance with the provisions of this Plan, shall, to the extent thereof, be in full satisfaction of all claims hereunder against the Trustee (or Insurer) and the Employer. 

10.11 ACTION BY THE EMPLOYER 
 Whenever
the Employer under the terms of the Plan is permitted or required to do or perform any act or matter or thing, it shall be done and performed by a person duly authorized by its legally constituted authority. 

10.12 NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY 

The “named Fiduciaries” of this Plan are (1) the Employer, (2) the Administrator, (3) the Trustee (if the Trustee has
discretionary authority as elected in the Adoption Agreement or as otherwise agreed upon by the Employer and the Trustee), and (4) any Investment Manager appointed hereunder. The named Fiduciaries shall have only those specific powers, duties,
responsibilities, and obligations as are specifically given them under the Plan including, but not limited to, any agreement allocating or delegating their responsibilities, the terms of which are incorporated herein by reference. In general, the
Employer shall have the sole responsibility for making the contributions provided for under the Plan; and shall have the sole authority to appoint and remove the Trustee and the Administrator; to formulate the Plan’s “funding policy and
method”; and to amend the elective provisions of the Adoption Agreement or terminate, in whole or in part, the Plan. The Administrator shall have the sole responsibility for the administration of the Plan, which responsibility is specifically
described 

  
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in the Plan. If the Trustee has discretionary authority, it shall have the sole responsibility of management of the assets held under the Trust, except those assets, the management of which has
been assigned to an Investment Manager or Administrator, who shall be solely responsible for the management of the assets assigned to it, all as specifically provided in the Plan. Each named Fiduciary warrants that any directions given, information
furnished, or action taken by it shall be in accordance with the provisions of the Plan, authorizing or providing for such direction, information or action. Furthermore, each named Fiduciary may rely upon any such direction, information or action of
another named Fiduciary as being proper under the Plan, and is not required under the Plan to inquire into the propriety of any such direction, information or action. It is intended under the Plan that each named Fiduciary shall be responsible for
the proper exercise of its own powers, duties, responsibilities and obligations under the Plan. No named Fiduciary shall guarantee the Trust Fund in any manner against investment loss or depreciation in asset value. Any person or group may serve in
more than one Fiduciary capacity. 
 10.13 HEADINGS 

The headings and subheadings of this Plan have been inserted for convenience of reference and are to be ignored in any construction of the
provisions hereof. 
 10.14 APPROVAL BY INTERNAL REVENUE SERVICE 

Notwithstanding anything herein to the contrary, if, pursuant to an application for qualification is made by the time prescribed by law for
filing the Employer’s return for the taxable year in which the Plan or an amendment to the Plan is adopted, or such later date as the Secretary of Treasury may prescribe, the Commissioner of the Internal Revenue Service or the
Commissioner’s delegate should determine that the Plan does not initially qualify as a tax-exempt plan under Code Sections 401 and 501, and such determination is not contested, or if contested, is finally upheld, then if the Plan is a new plan,
it shall be void ab initio and all amounts contributed to the Plan, by the Employer, less expenses paid, shall be returned within one (1) year and the Plan shall terminate, and the Trustee (or Insurer) shall be discharged from all further
obligations. If the disqualification relates to a Plan amendment, then the Plan shall operate as if it had not been amended. If the Employer’s Plan fails to attain or retain qualification, such Plan will no longer participate in this volume
submitter plan and will be considered an individually designed plan. 
 10.15 UNIFORMITY 

All provisions of this Plan shall be interpreted and applied in a uniform, nondiscriminatory manner. 

10.16 PAYMENT OF BENEFITS 
 Except as
otherwise provided in the Plan, benefits under this Plan shall be paid, subject to Sections 6.11, 6.12 and 12.9, only upon death, Total and Permanent Disability, normal or early retirement, termination of employment, or termination of the Plan. 

10.17 ELECTRONIC MEDIA 
 The Plan
Administrator may use telephonic or electronic media to satisfy any notice requirements required by this Plan, to the extent permissible under regulations (or other generally applicable guidance). In addition, a Participant’s consent to
immediate distribution may be provided through telephonic or electronic means, to the extent permissible under regulations (or other generally applicable guidance). The Plan Administrator also may use telephonic or electronic media to conduct plan
transactions such as enrolling Participants, making (and changing) salary reduction elections, electing (and changing) investment allocations, applying for Plan loans, and other transactions, to the extent permissible under regulations (or other
generally applicable guidance). 
 10.18 PLAN CORRECTION 

        The Administrator in conjunction with the Employer may undertake such correction of Plan errors as the
Administrator deems necessary, including correction to preserve tax qualification of the Plan under Code Section 401(a) or to correct a fiduciary breach under the Act. Without limiting the Administrator’s authority under the prior
sentence, the Administrator, as it determines to be reasonable and appropriate, may undertake correction of Plan document, operational, demographic and employer eligibility failures under a method described in the Plan or under the IRS Employee
Plans Compliance Resolution System (“EPCRS”) or any successor program to EPCRS. The Administrator, as it determines to be reasonable and appropriate, also may undertake or assist the appropriate fiduciary or plan official in undertaking
correction of a fiduciary breach, including correction under the DOL Voluntary Fiduciary Correction Program (“VFC”) or any successor program to VFC. If the Plan is a 401(k) Plan, to correct an operational error, the Plan Administrator may
require the Trustee (or Insurer) to distribute from the Plan Elective Deferrals or Vested matching contributions, including earnings, where such amounts result from an operational error other than a failure of Code Section 415, Code
Section 402(g), or a failure of the ADP or ACP tests. 
 10.19 NONTRUSTEED PLANS 

If the Plan is funded solely with Contracts, then notwithstanding Sections 10.7 and 10.14, no Contract will be purchased under the Plan unless
such Contract or a separate definite written agreement between the Employer and the Insurer provides that: (1) no value under Contracts providing benefits under the Plan or credits determined by the Insurer (on account of dividends, earnings,
or other experience rating credits, or surrender or cancellation credits) with respect to such Contracts may be paid or returned to the Employer or diverted to or used for other than the exclusive benefit of the Participants or their Beneficiaries.
However, any contribution made by the Employer because of a mistake of fact must be returned to the Employer within one year of the contribution. 

  
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 If this Plan is funded by individual Contracts that provide a
Participant’s benefit under the Plan, such individual Contracts shall constitute the Participant’s account balance. If this Plan is funded by group Contracts, under the group annuity or group insurance Contract, premiums or other
consideration received by the Insurer must be allocated to Participants’ accounts under the Plan. 
 ARTICLE XI PARTICIPATING

 EMPLOYERS 
 11.1 ELECTION TO
BECOME A PARTICIPATING EMPLOYER 
 Notwithstanding anything herein to the contrary, with the consent of the Employer and Trustee (or
Insurer), any entity may adopt the Employer’s Plan and all of the provisions hereof, and participate herein and be known as a Participating Employer, by a properly executed document evidencing said intent and will of such Participating
Employer. 
 11.2 REQUIREMENTS OF PARTICIPATING EMPLOYERS 

(a) Provisions may not vary. Each Participating Employer shall be required to select the same Adoption Agreement provisions as those
selected by the Employer other than the Fiscal Year and such other items that must, by necessity, vary among employers. 
 (b) Holding and
investing assets. The Trustee (or Insurer) may, but shall not be required to, commingle, hold and invest as one Trust Fund all contributions made by Participating Employers, as well as all increments thereof. However, the assets of the Plan
shall, on an ongoing basis, be available to pay benefits to all Participants and Beneficiaries under the Plan without regard to the Employer or Participating Employer who contributed such assets. 

(c) Payment of expenses. Unless the Employer otherwise directs, any expenses of the Plan which are to be paid by the Employer or borne
by the Trust Fund shall be paid by each Participating Employer in the same proportion that the total amount standing to the credit of all Participants employed by such Employer bears to the total standing to the credit of all Participants. 

11.3 DESIGNATION OF AGENT 
 Each
Participating Employer shall be deemed to be a part of this Plan; provided, however, that with respect to all of its relations with the Trustee (or Insurer) and Administrator for purposes of this Plan, each Participating Employer shall be deemed to
have designated irrevocably the Employer as its agent. Unless the context of the Plan clearly indicates otherwise, the word “Employer” shall be deemed to include each Participating Employer as related to its adoption of the Plan. 

11.4 EMPLOYEE TRANSFERS 
 In the event an
Employee is transferred between Participating Employers, accumulated service and eligibility shall be carried with the Employee involved. No such transfer shall effect a termination of employment hereunder, and the Participating Employer to which
the Employee is transferred shall thereupon become obligated hereunder with respect to such Employee in the same manner as was the Participating Employer from whom the Employee was transferred. 

11.5 PARTICIPATING EMPLOYER’S CONTRIBUTION AND FORFEITURES 

If elected by a Participating Employer in its participation agreement, then to the extent permitted under Code Section 411(d)(6),
effective with respect to Plan Years beginning in and after the Plan Year in which the provisions of this Plan are adopted, any contribution and/or Forfeiture subject to allocation during each Plan Year shall be determined and allocated separately
by each Participating Employer, and shall be allocated only among the Participants eligible to share in the contribution and forfeiture allocation of the Employer or Participating Employer making the contribution or by which the forfeiting
Participant was employed. Alternatively (if so elected), any contribution or Forfeiture subject to allocation during each Plan Year shall be allocated among all Participants of all Participating Employers in accordance with the provisions of this
Plan. However, if a Participating Employer is not an Affiliated Employer then any contributions made by such Participating Employer will only be allocated among the Participants eligible to share in the contribution and forfeiture allocation of the
Participating Employer. 
 On the basis of the information furnished by the Administrator, the Trustee (or Insurer) shall keep separate books
and records concerning the affairs of each Participating Employer hereunder and as to the accounts and credits of the Employees of each Participating Employer. The Trustee (or Insurer) may, but need not, register Contracts so as to evidence that a
particular Participating Employer is the interested Employer hereunder, but in the event of an Employee transfer from one Participating Employer to another, the employing Employer shall immediately notify the Trustee (or Insurer) thereof. 

  
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 11.6 AMENDMENT 

Any Participating Employer that is an Affiliated Employer hereby authorizes the Employer to make amendments on its behalf, unless otherwise
agreed among all affected parties. If a Participating Employer is not an Affiliated Employer, then amendment of this Plan by the Employer at any time when there shall be a Participating Employer shall, unless otherwise agreed to by the affected
parties, only be by the written action of each and every Participating Employer and with the consent of the Trustee (or Insurer) where such consent is necessary in accordance with the terms of this Plan. 

11.7 DISCONTINUANCE OF PARTICIPATION 
 Any
Participating Employer shall be permitted to discontinue or revoke its participation in the Plan at any time. At the time of any such discontinuance or revocation, satisfactory evidence thereof and of any applicable conditions imposed shall be
delivered to the Trustee (or Insurer). The Trustee (or Insurer) shall thereafter transfer, deliver and assign Contracts and other Trust Fund assets allocable to the Participants of such Participating Employer to such new trustee (or insurer) or
custodian as shall have been designated by such Participating Employer, in the event that it has established a separate qualified retirement plan for its employees provided, however, that no such transfer shall be made if the result is the
elimination or reduction of any “Section 411(d)(6) protected benefits” as described in Section 8.1(e). If a separate plan has not been established, at the time of such continuance or revocation for whatever reason, the assets and
liabilities, Contracts and other Trust Fund assets allocable to such Participating Employer’s participation in this Plan shall be spun off pursuant to Code Section 414(l) and such spun off assets shall constitute a retirement plan of the
Participating Employer with such Participating Employer becoming sponsor and the individual who has signed the participation agreement on behalf of the Participating Employer becoming Trustee for this purpose. Such individual shall agree to this
appointment by virtue of signing the participation agreement. If such individual is no longer an Employee of the Participating Employer, then the Participating Employer shall appoint a Trustee. If no successor is designated, the Trustee (or Insurer)
shall retain such assets for the Employees of said Participating Employer pursuant to the provisions of Article VII hereof. In no such event shall any part of the corpus or income of the Trust Fund as it relates to such Participating Employer be
used for or diverted to purposes other than for the exclusive benefit of the employees of such Participating Employer. 
 11.8 ADMINISTRATOR’S
AUTHORITY 
 The Administrator shall have authority to make any and all necessary rules or regulations, binding upon all Participating
Employers and all Participants, to effectuate the purpose of this Article. 
 11.9 PARTICIPATING EMPLOYER CONTRIBUTION FOR AFFILIATE 

If any Participating Employer is prevented in whole or in part from making a contribution which it would otherwise have made under the Plan by
reason of having no current or accumulated earnings or profits, or because such earnings or profits are less than the contribution which it would otherwise have made, then, pursuant to Code Section 404(a)(3)(B), so much of the contribution
which such Participating Employer was so prevented from making may be made, for the benefit of the participating employees of such Participating Employer, by other Participating Employers who are members of the same affiliated group within the
meaning of Code Section 1504 to the extent of their current or accumulated earnings or profits, except that such contribution by each such other Participating Employer shall be limited to the proportion of its total current and accumulated
earnings or profits remaining after adjustment for its contribution to the Plan made without regard to this paragraph which the total prevented contribution bears to the total current and accumulated earnings or profits of all the Participating
Employers remaining after adjustment for all contributions made to the Plan without regard to this paragraph. 
 A Participating Employer on
behalf of whose employees a contribution is made under this paragraph shall not be required to reimburse the contributing Participating Employers. 

ARTICLE XII 
 CASH OR
DEFERRED PROVISIONS 
 Except as specifically provided elsewhere in this Plan, the provisions of this Article shall apply with respect
to any 401(k) Profit Sharing Plan regardless of any provisions in the Plan to the contrary. 
 12.1 FORMULA FOR DETERMINING EMPLOYER’S CONTRIBUTION

 (a) Permitted contributions. For each Plan Year, the Employer will (or may with respect to any discretionary contributions)
contribute to the Plan: 
 (1) The amount of the total salary reduction elections of all Participants made pursuant to Section 12.2(a),
which amount shall be deemed Elective Deferrals, plus 
 (2) If elected in the Adoption Agreement, a matching contribution equal to the
percentage, if any, specified in the Adoption Agreement of the Elective Deferrals of each Participant eligible to share in the allocations of the matching contribution, which amount shall be deemed an Employer matching contribution or Qualified
Matching Contribution as elected in the Adoption Agreement, plus 

  
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 (3) If elected in the Adoption Agreement, a discretionary amount
determined each year by the Employer, which amount if any, shall be deemed an Employer Nonelective Contribution, or a Prevailing Wage Contribution as set forth in the Adoption Agreement, which amount shall be an Employer Nonelective Contribution or
an Elective Contribution as elected in the Adoption Agreement, plus 
 (4) A Qualified Nonelective Contribution in a discretionary amount
determined by the Employer. 
 (b) Timing and form of contributions. Notwithstanding the foregoing, if the Employer is not a
tax-exempt entity, then the Employer’s contributions for any Fiscal Year may generally not exceed the maximum amount allowable as a deduction to the Employer under the provisions of Code Section 404. However, to the extent necessary to
provide the top-heavy minimum allocations, the Employer shall make a contribution even if it exceeds current or accumulated Net Profit or the amount that is deductible under Code Section 404. All contributions by the Employer shall be made in
cash or in such property as is acceptable to the Trustee (or Insurer). 
 12.2 PARTICIPANT’S SALARY REDUCTION ELECTION 

(a) Deferral elections. Each Participant may elect to defer a portion of Compensation which would have been received in the Plan Year,
but for the salary reduction election, subject to the limitations of this Section and the Adoption Agreement. A salary reduction election (or modification of an earlier election) may not be made with respect to Compensation which is currently
available on or before the date the Participant executed such election, or if later, the later of the date the Employer adopts this cash or deferred arrangement or the date such arrangement first became effective. Any elections made pursuant to this
Section, including a modification or termination of an election, shall become effective as soon as is administratively feasible following the receipt of such election by the Administrator. Furthermore, if the Employer elects in the Adoption
Agreement to apply the automatic deferral provisions, then in the event a Participant fails to make a salary deferral election and does not affirmatively elect to receive cash, such Participant shall be deemed to have made a salary deferral election
in accordance with the provisions selected in the Adoption Agreement and such other procedures that the Administrator may establish and apply in a uniform and nondiscriminatory basis. 

Additionally, if elected in the Adoption Agreement, each Participant may elect to defer a different percentage or amount of any
cash bonus to be paid by the Employer during the Plan Year. A deferral election may not be made with respect to cash bonuses which are currently available on or before the date the Participant executes such election. 

If elected in the Adoption Agreement, effective as of the date specified in the Adoption Agreement, a Participant may make a
salary reduction election to have Roth Elective Deferrals contributed to the Plan. Roth Elective Deferrals are includible in the Participant’s gross income at the time deferred and must be irrevocably designated as Roth Elective Deferrals by
the Participant in the Salary Reduction Agreement (or if applicable, in the automatic deferral provisions of the Plan). 

The amount by which Compensation and/or cash bonuses are reduced shall be that Participant’s Elective Deferrals and shall
be treated as an Employer contribution and allocated to that Participant’s Elective Deferral Account. If the Plan permits Roth Elective Deferral contributions, then a Participant’s Pre-Tax Elective Deferrals shall be allocated to the
Participant’s Pre-Tax Elective Deferral Account and a Participant’s Roth Elective Deferrals shall be allocated to the Participant’s Roth Elective Deferral Account. Elective Deferrals contributed to the Plan as one type, either Roth
Elective Deferrals or Pre-Tax Elective Deferrals, may not later be reclassified as the other type. 
 For purposes of this
Section, the annual dollar limitation of Code Section 401(a)(17) ($200,000 as adjusted) shall not apply except that the Administrator may elect to apply such limit as part of the deferral election procedures established hereunder. 

Once made, a Participant’s election to reduce Compensation shall remain in effect until modified or terminated. The
Administrator shall establish procedures setting forth the conditions on modifications of an election. However, Participants must be permitted to modify elections at least once each Plan Year. Furthermore, terminations may be made at any time. 

(b) Catch-Up Contributions. If selected in the Adoption Agreement, effective for calendar years beginning after December 31, 2001,
all Employees who are eligible to make Elective Deferrals under this Plan and who have attained age 50 before the close of the taxable year shall be eligible to make Catch-Up Contributions in accordance with, and subject to the dollar limitations
of, 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). Such Catch-Up Contributions shall not be taken
into account for purposes of the provisions of the Plan implementing the required limitations of Code Sections 402(g) and 415. The Plan shall not be treated as failing to satisfy the provisions of the Plan implementing the requirements of Code
Sections 401(k)(3), 401(k)(11), 401(k)(12), 410(b), or 416, as applicable, by reason of the making of such Catch-Up Contributions (but Catch-Up Contributions made in prior years are counted in determining whether the Plan is a Top-Heavy Plan). If
selected in the Adoption Agreement, Catch-Up Contributions shall not be treated as Elective Deferrals for purposes of applying any Employer matching contributions. Such option cannot be selected if the Plan elects to follow the safe harbor
provisions of Section 12.8. 

  
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 Volume Submitter Plan 

 
 (c) Full vesting. The balance in each Participant’s Elective
Deferral Account, Qualified Matching Contribution Account and Qualified Nonelective Contribution Account shall be fully Vested at all times and, except as otherwise provided herein, shall not be subject to Forfeiture for any reason. 

(d) Distribution restrictions. Effective with respect to distributions and transactions made after December 31, 2001, amounts held
in a Participant’s Elective Deferral Account, Qualified Matching Contribution Account and Qualified Nonelective Contribution Account may only be distributable as provided in (4) below or as provided under the other provisions of this Plan,
but in no event prior to the earlier of the following events or any other events permitted by the Code or Regulations: 
 (1) the
Participant’s severance of employment (regardless of when the severance of employment occurred), Total and Permanent Disability, or death; 

(2) the Participant’s attainment of age 59 1/2; 

(3) the proven financial hardship of the Participant, subject to the limitations of Section 12.9; or 

(4) the termination of the Plan without the existence at the time of Plan termination of another defined contribution plan or the establishment
of a successor defined contribution plan by the Employer or an Affiliated Employer within the period ending twelve months after distribution of all assets from the Plan maintained by the Employer. For this purpose, a defined contribution plan does
not include an employee stock ownership plan (as defined in Code Section 4975(e)(7) or 409), a simplified employee pension plan (as defined in Code Section 408(k)), or a SIMPLE individual retirement account plan (as defined in Code
Section 408(p)). A distribution that is made because of this paragraph must be made in a lump-sum. 
 (e) Code Section 402(g)
dollar limit. A Participant’s Elective Deferrals made under this Plan and all other plans, contracts or arrangements of the Employer maintaining this Plan during any calendar year shall not exceed the dollar limitation imposed by Code
Section 402(g), as in effect at the beginning of such calendar year, except to the extent permitted under Section 12.2(b) and Code Section 414(v), if applicable. 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). For this purpose, “elective deferrals” means, with respect to a calendar year, 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 as described in Code Section 401(k), any salary reduction simplified employee pension (as defined in Code Section 408(k)(6)), any
SIMPLE IRA plan described in Code Section 408(p), any eligible deferred compensation plan under Code Section 457, any plans described under Code Section 501(c)(18), and any Employer contributions made on the behalf of a Participant
for the purchase of an annuity contract under Code Section 403(b) pursuant to a salary reduction agreement. “Elective deferrals” shall not include any deferrals properly distributed as excess “annual additions” pursuant to
Section 4.5. 
 (f) Excess Deferrals. If a Participant has Excess Deferrals for a taxable year, the Participant may, not later
than March 1st following the close of such taxable year, notify the Administrator in writing of such excess and request that the Participant’s Elective Deferrals under this Plan be reduced by an amount specified by the Participant. In such
event, the Administrator shall direct the distribution of such excess amount (and any “income” allocable to such excess amount) to the Participant not later than the first April 15th following the close of the Participant’s
taxable year. Any distribution of less than the entire amount of Excess Deferrals and “income” shall be treated as a pro rata distribution of Excess Deferrals and “income.” The amount distributed shall not exceed the
Participant’s Elective Deferrals under the Plan for the taxable year. Any distribution on or before the last day of the Participant’s taxable year must satisfy each of the following conditions: 

(1) the Participant shall designate the distribution as Excess Deferrals; 

(2) the distribution must be made after the date on which the Plan received the Excess Deferrals; and 

(3) the Plan must designate the distribution as a distribution of Excess Deferrals. 

Regardless of the preceding, if a Participant has Excess Deferrals solely from elective deferrals made under this Plan or any
other plan maintained by the Employer, a Participant will be deemed to have notified the Administrator of such excess amount and the Administrator shall direct the distribution of such Excess Deferrals in a manner consistent with the provisions of
this subsection. 
 For the purpose of this subsection, “income” means the amount of income or loss allocable to a
Participant’s Excess Deferrals, which amount shall be allocated in the same manner as income or losses are allocated pursuant to Section 4.3(c). However, “income” for the period between the end of the taxable year of the
Participant and the date of the distribution (the “gap period”) is not required to be distributed for Excess Deferrals attributable to taxable years beginning prior to 2007. 

Notwithstanding the above, for any years in which a Participant makes both Roth Elective Deferrals and Pre-Tax Elective
Deferrals, the distribution of any Excess Deferrals for such year shall be made from the Participant’s Pre-Tax Elective Deferral Account before the Participant’s Roth Elective Deferral Account, to the extent Pre-Tax Elective Deferrals were
made for the year, unless the Participant elects otherwise. Matching contributions which relate to Excess Elective Deferrals (regardless of whether such Excess Elective Deferrals are Pre-Tax Elective Deferrals or Roth Elective Deferrals) shall be
treated as a Forfeiture. 

  
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 Volume Submitter Plan 

 
 Any distribution of Excess Deferrals made pursuant to
this subsection shall be made first from unmatched Elective Deferrals (regardless of whether they are attributable to Pre-Tax Elective Deferrals or Roth Elective Deferrals) and, thereafter, from Elective Deferrals which are matched. Matching
contributions which relate to Excess Deferrals that are distributed pursuant to this Section 12.2(f) shall be treated as a Forfeiture to the extent required pursuant to Code Section 401(a)(4) and the Regulations thereunder. 

(g) Coordination with ADP test. Notwithstanding the preceding, a Participant’s Excess Deferrals shall be reduced, but not below
zero, by any distribution and/or recharacterization of Excess Deferrals pursuant to Section 12.5(b) for the Plan Year beginning with or within the taxable year of the Participant. 

(h) Suspension due to hardship. Effective with respect to distributions made on or after December 31, 2001, in the event a
Participant has received a hardship distribution pursuant to Regulation Section 1.401(k)-1(d)(3) from any other plan maintained by the Employer or from the Participant’s Elective Deferral Account pursuant to Section 12.9, then such
Participant shall not be permitted to elect to have Elective Deferrals contributed to the Plan for a period of six (6) months following the receipt of the distribution. Furthermore, any provisions of the Plan providing for the reduction of the
dollar limitation under Code Section 402(g) for the Participant’s taxable year following the taxable year in which the hardship distribution was made shall no longer apply. 

(i) Distributable based on other terms of Plan. At Normal Retirement Date, or such other date when the Participant shall be entitled to
receive benefits, the fair market value of the Participant’s Elective Deferral Account shall be used to provide benefits to the Participant or the Participant’s Beneficiary. 

(j) Adjustment due to anticipated failure of ADP test. If during a Plan Year, it is projected that the aggregate amount of Elective
Deferrals to be allocated to all Highly Compensated Participants under this Plan would cause the Plan to fail the tests set forth in Section 12.4, then the Administrator may automatically reduce the deferral amount of affected Highly
Compensated Participants, beginning with the Highly Compensated Participant who has the highest actual deferral ratio until it is anticipated the Plan will pass the tests or until the actual deferral ratio equals the actual deferral ratio of the
Highly Compensated Participant having the next highest actual deferral ratio. This process may continue until it is anticipated that the Plan will satisfy one of the tests set forth in Section 12.4. Alternatively, the Employer may specify a
maximum percentage of Compensation that may be deferred by Highly Compensated Participants. 
 (k) Procedures must be established. The
Employer and the Administrator shall establish procedures necessary to implement the salary reduction elections provided for herein. Such procedures may contain limits on salary deferral elections such as limiting elections to whole percentages of
Compensation or to equal dollar amounts per pay period that an election is in effect. 
 12.3 ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS

 (a) Separate accounting. The Administrator shall establish and maintain an account in the name of each Participant to which the
Administrator shall credit as of each Anniversary Date, or other Valuation Date, all amounts allocated to each such Participant as set forth herein. 

(b) Contributions. The Employer shall provide the Administrator with all information required by the Administrator to make a proper
allocation of Employer contributions for each Plan Year. Within a reasonable period of time after the date of receipt by the Administrator of such information, the Administrator shall allocate contributions as follows: 

(1) With respect to Elective Deferrals made pursuant to Section 12.1(a)(1), to each Participant’s Elective Deferral Account in an
amount equal to each such Participant’s Elective Deferrals for the year. 
 (2) With respect to the Employer matching contribution made
pursuant to Section 12.1(a)(2), to each Participant’s Account, or Participant’s Qualified Matching Contribution Account, as elected in the Adoption Agreement, in accordance with Section 12.1(a)(2). 

Except, however, in order to be entitled to receive any Employer matching contribution, a Participant must satisfy the
conditions for sharing in the Employer matching contribution as set forth in the Adoption Agreement. 
 (3) With respect to the Employer
Nonelective Contribution made pursuant to Section 12.1(a)(3), to each Participant’s Account in accordance with the provisions of Section 4.3(b)(2) or (3) (including the “gateway contribution” pursuant to
Section 4.3(b)(4)), whichever is applicable. 
 (4) With respect to the Employer Qualified Nonelective Contribution made pursuant to
Section 12.1(a)(4), to each Participant’s Qualified Nonelective Contribution Account in the same ratio as each Participant’s Compensation bears to the total of such Compensation of all Participants. 

  
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 Volume Submitter Plan 

 
 (c) Deferrals not taken into account for Non-Key Employees.
Notwithstanding anything in the Plan to the contrary, in determining whether a Non-Key Employee has received the required minimum allocation pursuant to Section 4.3(f) such Non-Key Employee’s Elective Deferrals shall not be taken into
account. In addition, unless otherwise specified in Appendix A to the Adoption Agreement (Other Permitted Elections), effective with respect to Plan Years beginning after December 31, 2001, Employer matching contributions shall be taken into
account for purposes of satisfying the minimum contribution requirements of Code Section 416(c)(2) and the Plan. The preceding sentence shall apply with respect to matching contributions under the Plan or, if the Plan provides that the minimum
contribution requirement shall be met in another plan, such other plan. Employer matching contributions that are used to satisfy the minimum contribution requirements shall be treated as matching contributions for purposes of the ACP test and other
requirements of Code Section 401(m). 
 (d) Deferrals not conditioned on service during a year. Notwithstanding anything herein
to the contrary, Participants who terminated employment during the Plan Year shall share in the salary deferral contributions made by the Employer for the year of termination without regard to the Hours of Service credited. 

(e) Conditions for sharing in contributions/allocations. Notwithstanding anything herein to the contrary (other than Sections 

4.3(f) and 12.3(f)), Participants shall only share in the allocations of the Employer matching contribution made pursuant to
Section 12.1(a)(2), the Employer Nonelective Contributions made pursuant to Section 12.1(a)(3), the Employer Qualified Nonelective Contribution made pursuant to Section 12.1(a)(4), and Forfeitures as provided in the Adoption
Agreement. If no election is made in the Adoption Agreement, then a Participant shall be eligible to share in the allocation of the Employer’s contribution for the year if the Participant completes more than 500 Hours of Service (or three
(3) Months of Service if the Elapsed Time method is chosen in the Adoption Agreement) during the Plan Year or is employed on the last day of the Plan Year. 

(f) Code Section 410(b) fail-safe. Notwithstanding anything in this Section to the contrary, if the Employer elected to apply the
410(b) ratio percentage fail-safe provisions, then the provisions of subsection 4.3(m) shall apply. 
 Furthermore, if the Plan includes
Employer matching contributions subject to ACP testing, then subsection 4.3(m) shall be applied separately to the Code Section 401(m) portion of the Plan. 

12.4 ACTUAL DEFERRAL PERCENTAGE TESTS 

(a) ADP test. Except as otherwise provided herein, this subsection applies if the prior year testing method is elected in the Adoption
Agreement. The “Actual Deferral Percentage” (hereinafter ADP) for a Plan Year for Participants who are Highly Compensated Employees (hereinafter “HCEs”) for each Plan Year and the prior year’s ADP for Participants who were
Nonhighly Compensated Employees (hereinafter “NHCEs”) for the prior Plan Year must satisfy one of the following tests: 
 (1) The
ADP for a Plan Year for Participants who are “HCEs” for the Plan Year shall not exceed the prior year’s ADP for Participants who were “NHCEs” for the prior Plan Year multiplied by 1.25; or 

(2) The ADP for a Plan Year for Participants who are “HCEs” for the Plan Year shall not exceed the prior year’s ADP for
Participants who were “NHCEs” for the prior Plan Year multiplied by 2.0, provided that the ADP for Participants who are “HCEs” does not exceed the prior year’s ADP for Participants who were “NHCEs” in the prior
Plan Year by more than two (2) percentage points. 
 Notwithstanding the above, for purposes of applying the foregoing
tests with respect to the first Plan Year (as defined in Regulation Section 1.401(k)-2(c)(2)) in which the Plan permits any Participant to make Elective Deferrals, the ADP for the prior year’s “NHCEs” shall be deemed to be three
percent (3%) unless the Employer has elected in the Adoption Agreement to use the current Plan Year’s ADP for these Participants. However, the provisions of this paragraph may not be used if the Plan is a successor plan or is otherwise
prohibited from using such provisions pursuant to Regulation Section 1.401(k)-2(c)(2). 
 (b) Current year testing method.
Notwithstanding the foregoing, if the current year testing method is elected in the Adoption Agreement, the ADP tests in (a)(1) and (a)(2) above shall be applied by comparing the current Plan Year’s ADP for Participants who are “HCEs”
with the current Plan Year’s ADP (rather than the prior Plan Year’s ADP) for Participants who are “NHCEs” for the current Plan Year. Once made, the Employer can elect prior year testing for a Plan Year only if the Plan has used
current year testing for each of the preceding 5 Plan Years (or if lesser, the number of Plan Years the Plan has been in existence) or 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 prior year testing and a plan using current year testing and the change is made within the transition period described in Code Section 410(b)(6)(C)(ii). 

(c) Determination of “HCEs” and “NHCEs.” A Participant is an “HCE” for a particular Plan Year if the
Participant meets the definition of an “HCE” in effect for that Plan Year. Similarly, a Participant is an “NHCE” for a particular Plan Year if the Participant does not meet the definition of an “HCE” in effect for that
Plan Year. 
 (d) Calculation of ADP. For the purposes of this Section and Section 12.5, ADP means, for a specific group of
Participants for a Plan Year, the average of the ratios (calculated separately for each Participant in such group) of (1) the amount of Employer contributions actually paid over to the Plan on behalf of such Participant for the Plan Year to
(2) the Participant’s 414(s) Compensation for such Plan Year. Employer contributions on behalf of any Participant shall include: (1) any Elective Deferrals made pursuant to the 

  
 65 








 Volume Submitter Plan 

 
 
Participant’s deferral election (including Excess Deferrals of “HCEs”), but excluding (i) Excess Deferrals of “NHCEs” that arise solely from Elective Deferrals made
under the plan or plans of this Employer and (ii) Elective Deferrals that are taken into account in the ACP tests set forth in Section 12.6 (provided the ADP test is satisfied both with and without exclusion of these Elective Deferrals);
and (2) except as provided in subsections (f) and (g), at the election of the Employer, Qualified Nonelective Contributions and Qualified Matching Contributions to the extent such contributions are not used to satisfy the ACP test. 

The actual deferral ratio for each Participant and the ADP for each group shall be calculated to the nearest one-hundredth of
one percent. Furthermore, Elective Deferrals allocated to each Highly Compensated Participant’s Elective Deferral Account shall not be reduced by Excess Deferrals to the extent such excess amounts are made under this Plan or any other plan
maintained by the Employer. 
 (e) Participants taken into account. For purposes of this Section and Section 12.5, a Highly
Compensated Participant and a Nonhighly Compensated Participant shall include any Employee eligible to make salary deferrals pursuant to Section 12.2 for the Plan Year. Such Participants who fail to make Elective Deferrals shall be treated for
ADP purposes as Participants on whose behalf no Elective Deferrals are made. If a Participant has no 414(s) Compensation for the Plan Year, then such Participant is disregarded for purposes of calculating the ADP test. 

(f) Timing of allocations. For purposes of determining the ADP and the amount of Excess Contributions pursuant to Section 12.5,
only Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions contributed to the Plan prior to the end of the twelve (12) month period immediately following the Plan Year to which the contributions relate
shall be considered. 
 (g) Targeted contributions. Notwithstanding the preceding, for Plan Years beginning in 2006 (or if earlier,
the date the final 401(k) Regulations are effective with respect to the Plan), Qualified Nonelective Contributions cannot be taken into account in determining the ADP for a Plan Year for an “NHCE” to the extent such contributions exceed
the product of that “NHCE’s” 414(s) Compensation and the greater of five percent (5%) or two (2) times the Plan’s “representative contribution rate.” Any Qualified Nonelective Contribution taken into account
under an ACP test under Regulation Section 1.401(m)-2(a)(6) (including the determination of the representative contribution rate for purposes of Regulation Section 1.401(m)-2(a)(6)(v)(B)), is not permitted to be taken into account for
purposes of this paragraph (including the determination of the “representative contribution rate” under this Section). For purposes of this subsection: 

(1) The Plan’s “representative contribution rate” is the lowest applicable contribution rate of any eligible “NHCE”
among a group of eligible “NHCEs” that consists of half of all eligible “NHCEs” for the Plan Year (or, if greater, the lowest “applicable contribution rate” of any eligible “NHCE” in the group of all eligible
“NHCEs” for the Plan Year and who is employed by the Employer on the last day of the Plan Year), and 
 (2) The “applicable
contribution rate” for an eligible “NHCE” is the sum of the Qualified Matching Contributions taken into account under subsection (d) for the eligible “NHCE” for the Plan Year and the Qualified Nonelective Contributions
made for the eligible “NHCE” for the Plan Year, divided by the eligible “NHCE’s” 414(s) Compensation for the same period. 

Notwithstanding the above, Qualified Nonelective Contributions that are made in connection with an employer’s obligation
to pay prevailing wages under the Davis-Bacon Act (46 Stat. 1494), Public Law 71-798, Service Contract Act of 1965 (79 Stat. 1965), Public Law 89-286, or similar legislation can be taken into account for a Plan Year for an “NHCE” to the
extent such contributions do not exceed 10 percent (10%) of that “NHCE’s” 414(s) Compensation. 

Qualified Matching Contributions may only be used to calculate the ADP to the extent that such Qualified Matching Contributions
are matching contributions that are not precluded from being taken into account under the ACP test for the Plan Year under the rules of Regulation Section 1.401(m)-2(a)(5)(ii). 

Qualified Nonelective Contributions and Qualified Matching Contributions cannot be taken into account to determine the ADP to
the extent such contributions are taken into account for purposes of satisfying any other ADP test, any ACP test, or the requirements of Regulation Section 1.401(k)-3, 1.401(m)-3 or 1.401(k)-4. Thus, for example, matching contributions that are
made pursuant to Regulation Section 1.401(k)-3(c) cannot be taken into account under the ADP test. Similarly, if a plan switches from the current year testing method to the prior year testing method pursuant to Regulation
Section 1.401(k)-2(c), Qualified Nonelective Contributions that are taken into account under the current year testing method for a year may not be taken into account under the prior year testing method for the next year. 

(h) Aggregation with other plans. In the event this Plan satisfies the requirements of Code Sections 401(a)(4), 401(k), or 410(b) only
if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section shall be applied by determining the ADP of Employees as if all such
plans were a single plan. If more than ten percent (10%) of the Employer’s “NHCEs” are involved in a plan coverage change as defined in Regulation Section 1.401(k)-2(c)(4), then any adjustments to the “NHCEs” ADP
for the prior year will be made in accordance with such Regulations, unless the Employer has elected in the Adoption Agreement to use the current 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 ADP testing method. 

  
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 Volume Submitter Plan 

 
 (i) ADP if multiple plans. The ADP for any Participant who is an
“HCE” for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to such
Participant’s accounts under two (2) or more arrangements described in Code Section 401(k), that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective
Contributions or Qualified Matching Contributions, or both) were made under a single arrangement for purposes of determining such “HCE’s” actual deferral ratio. If an “HCE” participates in two or more arrangements described
in Code Section 401(k) of the Employer that have different plan years, all Elective Deferrals made during the Plan Year under all such arrangements shall be aggregated. For Plan Years beginning before 2006 (or if earlier, the Plan Year prior to
the date the final 401(k) Regulations are effective with respect to the Plan), if the plans have different Plan Years, then all such arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding
the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under Regulations under Code Section 401(k). 

(j) Disaggregation and otherwise excludable employees. Notwithstanding anything in this Section to the contrary, the provisions of this
Section and Section 12.5 may be applied separately (or will be applied separately to the extent required by Regulations) to each “plan” within the meaning of Regulation Section 1.401(k)-6. Furthermore, the provisions of Code
Section 401(k)(3)(F) may be used to exclude from consideration all Nonhighly Compensated Employees who have not satisfied the minimum age and service requirements of Code Section 410(a)(1)(A). For purposes of applying this provision, the
Administrator may use any effective date of participation that is permitted under Code Section 410(b) provided such date is applied on a consistent and uniform basis to all Participants. 

(k) “HCEs” as sole eligible employees. If, for the applicable year for determining the ADP of the “NHCEs” for a Plan
Year, there are no eligible “NHCEs,” then the Plan is deemed to satisfy the ADP test for the Plan Year. 
 (l) Repeal of
multiple use test. The multiple use test described in Regulation Section 1.401(m)-2 in effect prior to the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall not apply for Plan Years beginning after
December 31, 2001. 
 12.5 ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS 

(a) Authority to correct. In the event the Plan does not satisfy one of the tests set forth in Section 12.4, the Administrator
shall adjust Excess Contributions or, if the current year testing method is being used, the Employer shall make contributions pursuant to the options set forth below or any combination thereof. 

(b) Corrective distribution and/or recharacterization. On or before the close of the following Plan Year (or with respect to
recharacterization as after-tax voluntary Employee contributions, on or before the fifteenth day of the third month following the end of each Plan Year), the Highly Compensated Participant allocated the largest amount of Elective Deferrals shall
have a portion of such Elective Deferrals (and “income” allocable to such amounts) distributed (and/or, at the Participant’s election, recharacterized as an after-tax voluntary Employee contribution pursuant to Section 4.8) until
the total amount of Excess Contributions has been distributed, or until the amount of the Participant’s Elective Deferrals equals the Elective Deferrals of the Highly Compensated Participant having the next largest amount of Elective Deferrals
allocated. This process shall continue until the total amount of Excess Contributions has been distributed. However, in the event the Plan permits Catch-Up Contributions, then any “HCE” who is eligible to make Catch-Up Contributions
pursuant to Section 12.2(b) shall have any amount that would have otherwise been distributed pursuant to this Section recharacterized as a Catch-Up Contribution (up to the maximum catch-up dollar limitation). Any distribution and/or
recharacterization of Excess Contributions shall be made in the following order: 
 (1) With respect to the distribution of Excess
Contributions, such distribution: 
 (i) shall be made first from unmatched Elective Deferrals used in the ADP and, thereafter,
simultaneously from such Elective Deferrals which are matched and matching contributions which relate to such Elective Deferrals (if the matching contributions are used in the ADP). Matching contributions which are not used in the ADP but which
relate to Elective Deferrals that are distributed pursuant to this Subsection shall be forfeited unless the related matching contributions are distributed as Excess Aggregate Contributions pursuant to Section 12.7; 

(ii) shall be made from the Participant’s Pre-Tax Elective Deferral Account before the Participant’s Roth Elective Deferral Account,
to the extent Pre-Tax Elective Deferrals were made for the Plan Year, unless the Participant elects otherwise; 
 (iii) shall be adjusted
for “income”; and 
 (iv) shall be designated by the Employer as a distribution of Excess Contributions (and “income”).

 (2) With respect to the recharacterization of Excess Contributions as after-tax voluntary Employee contributions pursuant to
(a) above, such recharacterized amounts: 
 (i) shall be deemed to have occurred on the date on which the last of those Highly
Compensated Participants with Excess Contributions to be recharacterized is notified of the recharacterization and the tax consequences of such recharacterization; 

(ii) shall not exceed the amount of Elective Deferrals on behalf of any Highly Compensated Participant for any Plan Year; 

  
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 Volume Submitter Plan 

 
 (iii) shall be treated as after-tax voluntary Employee contributions
for purposes of Code Section 401(a)(4) and Regulation Section 1.401(k)-1(b). However, for purposes of Sections 4.3(f) and 9.2 (top-heavy rules), recharacterized Excess Contributions continue to be treated as Employer contributions that are
Elective Deferrals. Excess Contributions (and “income” attributable to such amounts) recharacterized as after-tax voluntary Employee contributions shall continue to be nonforfeitable and subject to the same distribution rules provided for
in Section 12.2(d); and 
 (iv) are not permitted if the amount recharacterized plus after-tax voluntary Employee contributions
actually made by such Highly Compensated Participant exceed the maximum amount of after-tax voluntary Employee contributions (determined prior to application of Section 12.6) that such Highly Compensated Participant is permitted to make under
the Plan in the absence of recharacterization. 
 (3) Any distribution and/or recharacterization of less than the entire amount of Excess
Contributions shall be treated as a pro rata distribution and/or recharacterization of Excess Contributions and “income.” 
 (4)
For the purpose of this Section, “income” means the income or losses allocable to Excess Contributions, which amount shall be determined and allocated, at the discretion of the Administrator, using any of the methods set forth below. The
method must be used consistently for all Participants and for all corrective distributions under the Plan for the Plan Year. However, effective for Plan Years beginning in 2006 (or if earlier, the date the final 401(k) Regulations are effective with
respect to the Plan), “income” for the period between the end of the Plan Year and the date of the distribution (the “gap period”) is required to be distributed. 

(i) Method of allocating “income.” The Administrator may use any reasonable method for computing the “income”
allocable to Excess Contributions, provided that the method does not violate Code Section 401(a)(4), is used consistently for all Participants and for all corrective distributions under the Plan for the Plan Year, and is used by the Plan for
allocating “income” to Participant’s Accounts. A Plan will not fail to use a reasonable method for computing the “income” allocable to Excess Contributions merely because the “income” allocable to Excess
Contributions is determined on a date that is no more than seven (7) days before the distribution. 
 (ii) Alternative method of
allocating Plan Year income. The Administrator may allocate “income” to Excess Contributions for the Plan Year by multiplying the “income” for the Plan Year allocable to the Elective Deferrals and other amounts taken into
account under this Section (including contributions made for the Plan Year), by a fraction, the numerator of which is the Excess Contributions for the Employee for the Plan Year, and the denominator of which is the sum of the: 

(1) Account balance attributable to Elective Deferrals and other contributions taken into account under this Section as of the beginning of
the Plan Year, and 
 (2) Any additional amount of such contributions made for the Plan Year. 

(iii) Safe harbor method of allocating gap period income. The Administrator may use the safe harbor method in this paragraph to
determine “income” on Excess Contributions for the gap period. Under this safe harbor method, “income” on Excess Contributions for the gap period is equal to ten percent (10%) of the “income” allocable to Excess
Contributions for the Plan Year that would be determined under paragraph (ii) above, multiplied by the number of calendar months that have elapsed since the end of the Plan Year. For purposes of calculating the number of calendar months that
have elapsed under the safe harbor method, a corrective distribution that is made on or before the fifteenth day of a month is treated as made on the last day of the preceding month and a distribution made after the fifteenth day of a month is
treated as made on the last day of the month. 
 (iv) Alternative method for allocating Plan Year and gap period income. The
Administrator may determine the allocable gain or loss for the aggregate of the Plan Year and the gap period by applying the alternative method provided by paragraph (ii) above to this aggregate period. This is accomplished by substituting the
“income” for the Plan Year and the gap period for the “income” for the Plan Year and by substituting the contributions taken into account under this Section for the Plan Year and the gap period for the contributions taken into
account under this Section for the Plan Year in determining the fraction that is multiplied by that “income.” 
 (5) Excess
Contributions shall be treated as Employer contributions for purposes of Code Sections 404 and 415 even if distributed from the Plan. 

  
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 Volume Submitter Plan 

 
 (c) Corrective contributions. Notwithstanding the above, if the
current year testing method is used, then within twelve (12) months after the end of the Plan Year, the Employer may make a special Qualified Nonelective Contribution or Qualified Matching Contribution in accordance with one of the following
provisions which contribution shall be allocated to the Qualified Nonelective Contribution Account or Qualified Matching Contribution Account of each Nonhighly Compensated Participant eligible to share in the allocation in accordance with such
provision. If the prior year testing method is used, then a Qualified Nonelective Contribution and a Qualified Matching Contribution may not be made to correct the tests set forth in Section 12.4. The Employer shall provide the Administrator
with written notification of the amount of the contribution being made and to which provision it relates. 
 (1) A Qualified Nonelective
Contribution may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of the tests set forth in Section 12.4. Such contribution shall be allocated in the same proportion that each Nonhighly Compensated
Participant’s 414(s) Compensation for the year bears to the total 414(s) Compensation of all Nonhighly Compensated Participants for such year. 

(2) A Qualified Nonelective Contribution may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of
the tests set forth in Section 12.4. Such contribution shall be allocated in the same proportion that each Nonhighly Compensated Participant’s 414(s) Compensation for the year bears to the total 414(s) Compensation of all Nonhighly
Compensated Participants for such year. However, for purposes of this contribution, Nonhighly Compensated Participants who are not employed at the end of the Plan Year shall not be eligible to share in the allocation and shall be disregarded. 

(3) A Qualified Nonelective Contribution may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of
the tests set forth in Section 12.4. Such contribution shall be allocated in equal amounts (per capita). 
 (4) A Qualified Nonelective
Contribution may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of the tests set forth in Section 12.4. Such contribution shall be allocated in equal amounts (per capita). However, for purposes of
this contribution, Nonhighly Compensated Participants who are not employed at the end of the Plan Year shall not be eligible to share in the allocation and shall be disregarded. 

(5) A Qualified Nonelective Contribution may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of
the tests set forth in Section 12.4. Such contribution shall be allocated to the Qualified Nonelective Contribution Account of the Nonhighly Compensated Participant having the lowest 414(s) Compensation, until one of the tests set forth in
Section 12.4 is satisfied, or until such Nonhighly Compensated Participant has received the lesser of the maximum “annual addition” pursuant to Section 4.4 or the maximum that may be taken into account in the ADP test pursuant to
Section 12.4(g) (Targeted Contributions). This process shall continue until one of the tests set forth in Section 12.4 is satisfied. 

(6) A Qualified Nonelective Contribution may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of
the tests set forth in Section 12.4. Such contribution shall be allocated to the Qualified Nonelective Contribution Account of the Nonhighly Compensated Participant having the lowest 414(s) Compensation, until one of the tests set forth in
Section 12.4 is satisfied, or until such Nonhighly Compensated Participant has received the lesser of the maximum “annual addition” pursuant to Section 4.4 or the maximum that may be taken into account in the ADP test pursuant to
Section 12.4(g) (Targeted Contributions). This process shall continue until one of the tests set forth in Section 12.4 is satisfied. However, for purposes of this contribution, Nonhighly Compensated Participants who are not employed at the
end of the Plan Year shall not be eligible to share in the allocation and shall be disregarded. 
 (7) A Qualified Matching Contribution may
be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of the tests set forth in Section 12.4. Such contribution shall be allocated to the Qualified Matching Contribution Account of each Nonhighly
Compensated Participant in the same proportion that each Nonhighly Compensated Participant’s Elective Deferrals for the year bears to the total Elective Deferrals of all Nonhighly Compensated Participants. 

(8) A Qualified Matching Contribution may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of the
tests set forth in Section 12.4. Such contribution shall be allocated to the Qualified Matching Contribution Account of each Nonhighly Compensated Participant in the same proportion that each Nonhighly Compensated Participant’s Elective
Deferrals for the year bears to the total Elective Deferrals of all Nonhighly Compensated Participants. However, for purposes of this contribution, Nonhighly Compensated Participants who are not employed at the end of the Plan Year shall not be
eligible to share in the allocation and shall be disregarded. 
 (d) Excise tax after 2 1/2 months. Any Excess Contributions (and
“income”) which are distributed after 2 1/2 months after the end of the Plan Year shall be subject to the ten percent (10%) Employer excise tax imposed by Code Section 4979. 

  
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 12.6 ACTUAL CONTRIBUTION PERCENTAGE TESTS 

(a) ACP test. Except as otherwise provided herein, this subsection applies if the prior year testing method is elected in the Adoption
Agreement. The “Actual Contribution Percentage” (hereinafter ACP) for Participants who are Highly Compensated Employees (hereinafter “HCEs”) for each Plan Year and the prior year’s ACP for Participants who were Nonhighly
Compensated Employees (hereinafter “NHCEs”) for the prior Plan Year must satisfy one of the following tests: 
 (1) The ACP for a
Plan Year for Participants who are “HCEs” for the Plan Year shall not exceed the prior year’s ACP for Participants who were “NHCEs” for the prior Plan Year multiplied by 1.25; or 

(2) The ACP for a Plan Year for Participants who are “HCEs” for the Plan Year shall not exceed the prior year’s ACP for
Participants who were “NHCEs” for the prior Plan Year multiplied by 2.0, provided that the ACP for Participants who are “HCEs” does not exceed the prior year’s ACP for Participants who were “NHCEs” in the prior
Plan Year by more than two (2) percentage points. 
 Notwithstanding the above, for purposes of applying the foregoing
tests with respect to the first Plan Year (as defined in Regulation Section 1.401(m)-2(c)(2)) in which the Plan permits any Participant to make Employee contributions, provides for matching contributions, or both, the ACP for the prior
year’s “NHCEs” shall be deemed to be three percent (3%) unless the Employer has elected in the Adoption Agreement to use the current Plan Year’s ACP for these Participants. However, the provisions of this paragraph may not
be used if the Plan is a successor plan or is otherwise prohibited from using such provisions pursuant to Regulation Section 1.401(m)-2(c)(2). 

(b) Current year testing method. Notwithstanding the preceding, if the current year testing method is elected in the Adoption Agreement,
the ACP tests in (a)(1) and (a)(2) above shall be applied by comparing the current Plan Year’s ACP for Participants who are “HCEs” with the current Plan Year’s ACP (rather than the prior Plan Year’s ACP) for Participants who
are “NHCEs” for the current Plan Year. Once made, the Employer can elect prior year testing for a Plan Year only if the Plan has used current year testing for each of the preceding 5 Plan Years (or if lesser, the number of Plan Years the
Plan has been in existence) or 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 prior year testing and a plan using current year testing and the change is made within
the transition period described in Code Section 410(b)(6)(C)(ii). 
 (c) Determination of “HCEs” and “NHCEs.”
A Participant is an “HCE” for a particular Plan Year if the Participant meets the definition of an “HCE” in effect for that Plan Year. Similarly, a Participant is an “NHCE” for a particular Plan Year if the Participant
does not meet the definition of an “HCE” in effect for that Plan Year. 
 (d) Calculation of ACP. For the purposes of this
Section and Section 12.7, ACP for a specific group of Participants for a Plan Year means the average of the “contribution percentages” (calculated separately for each Participant in such group). For this purpose, “contribution
percentage” means the ratio (expressed as a percentage) of the Participant’s “contribution percentage amounts” to the Participant’s 414(s) Compensation. The actual contribution ratio for each Participant and the ACP for each
group, shall be calculated to the nearest one-hundredth of one percent of the Participant’s 414(s) Compensation. 
 (e) Amounts
included in ACP. “Contribution percentage amounts” means the sum of (i) after-tax voluntary Employee contributions, (ii) Employer “matching contributions” made pursuant to Section 12.1(a)(2) (including
Qualified Matching Contributions to the extent such Qualified Matching Contributions are not used to satisfy the tests set forth in Section 12.4), (iii) Excess Contributions recharacterized as nondeductible voluntary Employee contributions
pursuant to Section 12.5, and (iv) Qualified Nonelective Contributions, to the extent the Qualified Nonelective Contributions are not used to satisfy the tests set forth in Section 12.4 and do not exceed the limitations of the
targeted contribution limitation of Section 12.4(g). However, “contribution percentage amounts” shall not include “matching contributions” that are forfeited either to correct Excess Aggregate Contributions or due to Code
Section 401(a)(4) and the Regulations thereunder because the contributions to which they relate are Excess Deferrals, Excess Contributions, or Excess Aggregate Contributions. In addition, “contribution percentage amounts” may include
Elective Deferrals provided the ADP test in Section 12.4 is met before the Elective Deferrals are used in the ACP test and continues to be met following the exclusion of those Elective Deferrals that are used to meet the ACP test. 

(f) Participants taken into account. For purposes of this Section and Section 12.7, a Highly Compensated Participant and a 

Nonhighly Compensated Participant shall include any Employee eligible to have “matching contributions” made pursuant to
Section 12.1(a)(2) (whether or not a deferral election was made or suspended pursuant to Section 12.2(g)) allocated to such Participant’s account for the Plan Year or to make after-tax voluntary Employee contributions pursuant to
Section 4.7 (whether or not after-tax voluntary Employee contributions are made) allocated to the Participant’s account for the Plan Year. 

(g) Timing of allocations. For purposes of determining the ACP test, Employee 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 made for a Plan Year if made no later the end of the twelve (12) month period beginning on the date after the
close of the Plan Year. 
 (h) Definition of “matching contribution” and “employee contribution.” For purposes of
this Section and Section 12.7, “matching contribution” means an Employer contribution made to the Plan, or to a contract described in Code Section 403(b), on behalf of a Participant on account of a nondeductible voluntary
“employee contribution” made by such Participant, or on account of a 

  
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 Participant’s elective deferrals under a plan maintained by the
Employer. “Employee contribution” means any contribution (other than Roth Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is
maintained under separate account to which earnings and losses are allocated. 
 (i) Targeted matching contributions. Notwithstanding
the preceding, for Plan Years beginning in 2006 (or if earlier, the date the final 401(m) Regulations are effective with respect to the Plan), a “matching contribution” with respect to an Elective Deferral for a year is not taken into
account in determining the ACP for “NHCEs” to the extent it exceeds the greatest of: 
 (1) five percent (5%) of the
Participant’s 414(s) Compensation for the year; 
 (2) the Employee’s Elective Deferrals for the year; or 

(3) the product of two (2) times the Plan’s “representative matching rate” and the Participant’s Elective Deferrals
for the year. 
 For purposes of this subsection, the Plan’s “representative matching rate” is the lowest
“matching rate” for any eligible “NHCE” among a group of “NHCEs” that consists of half of all eligible “NHCEs” in the Plan for the Plan Year who make Elective Deferrals for the Plan Year (or, if greater, the
lowest “matching rate” for all eligible “NHCEs” in the Plan who are employed by the Employer on the last day of the Plan Year and who make Elective Deferrals for the Plan Year). 

For purposes of this subsection, the “matching rate” for an Employee generally is the “matching
contributions” made for such Employee divided by the Employee’s Elective Deferrals for the year. If the “matching rate” is not the same for all levels of Elective Deferrals for an Employee, the Employee’s “matching
rate” is determined assuming that an Employee’s Elective Deferrals are equal to six percent (6%) of 414(s) Compensation. 

If the Plan provides a match with respect to the sum of the Employee’s after-tax voluntary Employee contributions and
Elective Deferrals, then for purposes of this subsection, that sum is substituted for the amount of the Employee’s Elective Deferrals and Employees who make either after-tax voluntary Employee contributions or Elective Deferrals are taken into
account in determining the Plan’s “representative matching rate.” Similarly, if the Plan provides a match with respect to the Employee’s after-tax voluntary Employee contributions, but not Elective Deferrals, then for purposes of
this subsection, the Employee’s after-tax voluntary Employee contributions are substituted for the amount of the Employee’s Elective Deferrals and Employees who make after-tax voluntary Employee contributions are taken into account in
determining the Plan’s “representative matching rate.” 
 (j) Aggregation with other plans. In the event that this Plan
satisfies the requirements of Code Sections 401(a)(4), 401(m), or 
 410(b) only if aggregated with one or more other plans, or if one or
more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section shall be applied by determining the ACP of Employees as if all such plans were a single plan. If more than ten percent
(10%) of the Employer’s “NHCEs” are involved in a plan coverage change as defined in Regulation Section 1.401(m)-2(c)(4), then any adjustments to the “NHCE’s” ACP for the prior year will be made in accordance
with such Regulations, unless the Employer has elected in the Adoption Agreement to use the current 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 ACP
testing method. 
 (k) ACP if multiple plans. For the purposes of this Section, if an HCE is a Participant under two (2) or more
plans (other than an employee stock ownership plan as defined in Code Section 4975(e)(7)) which are maintained by the Employer or an Affiliated Employer to which “matching contributions,” nondeductible voluntary Employee
contributions, or both, are made, all such contributions on behalf of such HCE shall be aggregated for purposes of determining such HCP’s actual contribution ratio. However, if the plans have different plan years, then for purposes of Plan
Years beginning prior to 2006 (or if earlier, the date the final 401(m) Regulations are effective with respect to the Plan), this paragraph shall be applied by treating all plans ending with or within the same calendar year as a single plan.
Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under Regulations under Code Section 401(m). 

(l) Disaggregation and otherwise excludable employees. Notwithstanding anything in this Section to the contrary, the provisions of this
Section and Section 12.7 may be applied separately (or will be applied separately to the extent required by Regulations) to each “plan” within the meaning of Regulation Section 1.401(m)-5. Furthermore, the provisions of Code
Section 401(m)(5)(C) may be used to exclude from consideration all Nonhighly Compensated Employees who have not satisfied the minimum age and service requirements of Code Section 410(a)(1)(A). For purposes of applying this provision, the
Administrator may use any effective date of participation that is permitted under Code Section 410(a) provided such date is applied on a consistent and uniform basis to all Participants. 

(m) “HCEs” as sole eligible employees. If, for the applicable year for determining the ACP of the “NHCEs” for a Plan
Year, there are no eligible “NHCEs,” then the Plan is deemed to satisfy the ACP test for the Plan Year. 
 (n) Repeal of
multiple use test. The multiple use test described in Regulation Section 1.401(m)-2 in effect prior to the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall not apply for Plan Years beginning after
December 31, 2001. 

  
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 Volume Submitter Plan 

 
 12.7 ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS 

(a) Authority to correct. In the event the Plan does not satisfy one of the tests set forth in Section 12.6, the Administrator
shall adjust Excess Aggregate Contributions or, if the current year testing method is used, the Employer shall make contributions pursuant to the options set forth below or any combination thereof. 

(b) Corrective distribution or Forfeiture. On or before the close of the following Plan Year, the Highly Compensated Participant having
the largest allocation of “contribution percentage amounts” shall have a portion of such “contribution percentage amounts” (and “income” allocable to such amounts) distributed or, if non-Vested, Forfeited (including
“income” allocable to such Forfeitures) until the total amount of Excess Aggregate Contributions has been distributed, or until the amount of the Participant’s “contribution percentage amounts” equals the “contribution
percentage amounts” of the Highly Compensated Participant having the next largest amount of “contribution percentage amounts.” This process shall continue until the total amount of Excess Aggregate Contributions has been distributed
or forfeited. Any distribution and/or Forfeiture of “contribution percentage amounts” shall be made in the following order: 
 (1)
Employer matching contributions distributed and/or forfeited pursuant to Section 12.5(b)(1); 
 (2) After-tax voluntary Employee
contributions including Excess Contributions recharacterized as after-tax voluntary Employee contributions pursuant to Section 12.5(b)(2); 

(3) Unmatched Elective Deferrals used in the ACP and, thereafter, simultaneously from such Elective Deferrals used in the ACP which are matched
and matching contributions which relate to such Elective Deferrals (if the matching contributions are used in the ACP). Matching contributions which are not used in the ACP but which relate to Elective Deferrals that are distributed pursuant to this
Subsection shall be forfeited unless the related matching contributions are distributed as Excess Aggregate Contributions pursuant to this Subsection; 

(4) To the extent Elective Deferrals are distributed pursuant to the preceding paragraph, then the distribution shall be made from the
Participant’s Pre-Tax Elective Deferral Account before the Participant’s Roth Elective Deferral Account, to the extent Pre-Tax Elective Deferrals were made for the Plan Year, unless the Participant elects otherwise; and 

(5) Remaining Employer matching contributions. 

(c) Source of corrective distribution or Forfeiture. Any distribution or Forfeiture of less than the entire amount of Excess Aggregate
Contributions (and “income”) shall be treated as a pro rata distribution of Excess Aggregate Contributions and “income.” Distribution of Excess Aggregate Contributions shall be designated by the Employer as a distribution of
Excess Aggregate Contributions (and “income”). Forfeitures of Excess Aggregate Contributions shall be treated in accordance with Section 4.3. However, no such Forfeiture may be allocated to a Highly Compensated Participant whose
contributions are reduced pursuant to this Section. 
 (d) Determination of income or loss. For the purpose of this Section,
“income” means the income or losses allocable to Excess Aggregate Contributions, which amount shall be determined and allocated, at the discretion of the Administrator, using any of the methods set forth in Section 12.5(b)(4) with
respect to the calculation of “income” for Excess Contributions (applied by substituting Excess Contributions with Excess Aggregate Contributions and by substituting amounts taken into account under the ACP test for amounts taken into
account under the ADP test). However, effective with respect to Plan Years beginning on or after January 1, 2006 (or if earlier, the date the final 401(m) Regulations are effective with respect to the Plan), “income” for the period
between the end of the Plan Year and the date of the distribution (the “gap period”) is required to be distributed. 
 (e)
Treatment of excess amounts. Excess Aggregate Contributions attributable to amounts other than nondeductible voluntary Employee contributions, including forfeited matching contributions, shall be treated as Employer contributions for purposes
of Code Sections 404 and 415 even if distributed from the Plan. 
 (f) Ordering of tests. The determination of the amount of Excess
Aggregate Contributions with respect to any Plan Year shall be made after first determining the Excess Contributions, if any, to be treated as nondeductible voluntary Employee contributions due to recharacterization for the plan year of any other
qualified cash or deferred arrangement (as defined in Code Section 401(k)) maintained by the Employer that ends with or within the Plan Year or which are treated as after-tax voluntary Employee contributions due to recharacterization pursuant
to Section 12.5. 

  
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 Volume Submitter Plan 

 
 (g) Corrective Contributions. Notwithstanding the above, if the
current year testing method is being used, then within twelve (12) months after the end of the Plan Year, the Employer may make a special Qualified Nonelective Contribution or Employer matching contribution in accordance with one of the
following provisions which contribution shall be allocated to the Qualified Nonelective Contribution Account or with respect to Employer matching contributions, to the Participant’s Account of each Nonhighly Compensated eligible to share in the
allocation in accordance with such provision. If the prior year testing method is used, then a Qualified Nonelective Contribution or an Employer matching contribution may not be made to correct the tests set forth in Section 12.6. The Employer
shall provide the Administrator with written notification of the amount of the contribution being made and to which provision it relates. 

(1) A Qualified Nonelective Contribution may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of
the tests set forth in Section 12.6. Such contribution shall be allocated in the same proportion that each Nonhighly Compensated Participant’s 414(s) Compensation for the year bears to the total 414(s) Compensation of all Nonhighly
Compensated Participants for such year. 
 (2) A Qualified Nonelective Contribution may be made on behalf of Nonhighly Compensated
Participants in an amount sufficient to satisfy one of the tests set forth in Section 12.6. Such contribution shall be allocated in the same proportion that each Nonhighly Compensated Participant’s 414(s) Compensation for the year bears to
the total 414(s) Compensation of all Nonhighly Compensated Participants for such year. However, for purposes of this contribution, Nonhighly Compensated Participants who are not employed at the end of the Plan Year shall not be eligible to share in
the allocation and shall be disregarded. 
 (3) A Qualified Nonelective Contribution may be made on behalf of Nonhighly Compensated
Participants in an amount sufficient to satisfy one of the tests set forth in Section 12.6. Such contribution shall be allocated in equal amounts (per capita). 

(4) A Qualified Nonelective Contribution may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of
the tests set forth in Section 12.6. Such contribution shall be allocated in equal amounts (per capita). However, for purposes of this contribution, Nonhighly Compensated Participants who are not employed at the end of the Plan Year, shall not
be eligible to share in the allocation and shall be disregarded. 
 (5) A Qualified Nonelective Contribution may be made on behalf of
Nonhighly Compensated Participants in an amount sufficient to satisfy one of the tests set forth in Section 12.6. Such contribution shall be allocated to the Qualified Nonelective Contribution Account of the Nonhighly Compensated Participant
having the lowest 414(s) Compensation, until one of the tests set forth in Section 12.6 is satisfied, or until such Nonhighly Compensated Participant has received the lesser of the maximum “annual addition” pursuant to
Section 4.4 or the maximum that may be taken into account in the ACP test pursuant to Section 12.6(i) (Targeted Contributions). This process shall continue until one of the tests set forth in Section 12.6 is satisfied. 

(6) A Qualified Nonelective Contribution may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of
the tests set forth in Section 12.6. Such contribution shall be allocated to the Qualified Nonelective Contribution Account of the Nonhighly Compensated Participant having the lowest 414(s) Compensation, until one of the tests set forth in
Section 12.6 is satisfied, or until such Nonhighly Compensated Participant has received the lesser of the maximum “annual addition” pursuant to Section 4.4 or the maximum that may be taken into account in the ACP test pursuant to
Section 12.6(i) (Targeted Contributions). This process shall continue until one of the tests set forth in Section 12.6 is satisfied. However, for purposes of this contribution, Nonhighly Compensated Employees who are not employed at the
end of the Plan Year shall not be eligible to share in the allocation and shall be disregarded. 
 (7) A “matching contribution”
may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of the tests set forth in Section 12.6. Such contribution shall be allocated on behalf of each Nonhighly Compensated Participant in the same
proportion that each Nonhighly Compensated Participant’s Elective Deferrals for the year bears to the total Elective Deferrals of all Nonhighly Compensated Participants. The Employer shall designate, at the time the contribution is made,
whether the contribution made pursuant to this provision shall be a Qualified Matching Contribution or an Employer Nonelective Contribution. 

(8) A “matching contribution” may be made on behalf of Nonhighly Compensated Participants in an amount sufficient to satisfy one of
the tests set forth in Section 12.6. Such contribution shall be allocated on behalf of each Nonhighly Compensated Participant in the same proportion that each Nonhighly Compensated Participant’s Elective Deferrals for the year bears to the
total Elective Deferrals of all Nonhighly Compensated Participants. The Employer shall designate, at the time the contribution is made, whether the contribution made pursuant to this provision shall be a Qualified Matching Contribution or an
Employer Nonelective Contribution. However, for purposes of this contribution, Nonhighly Compensated Participants who are not employed at the end of the Plan Year shall not be eligible to share in the allocation and shall be disregarded. 

(h) Excise tax. Any Excess Aggregate Contributions (and “income”) which are distributed after 2 1/2 months after the end of
the Plan Year shall be subject to the ten percent (10%) Employer excise tax imposed by Code Section 4979. 

  
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 12.8 SAFE HARBOR PROVISIONS 

(a) Election of Safe Harbor. The provisions of this Section will apply if the Employer has elected, in the Adoption Agreement, to use
the “ADP test safe harbor” or “ACP test safe harbor.” If the Employer has elected to use the “ADP test safe harbor” for a Plan Year, then the provisions relating to the ADP test described in Section 12.4 and in
Code Section 401(k)(3) do not apply for such Plan Year. In addition, if the Employer has also elected to use the “ACP test safe harbor” for a Plan Year, then the provisions relating to the ACP test described in Section 12.6 and
in Code Section 401(m)(2) do not apply for such Plan Year. Furthermore, to the extent any other provision of the Plan is inconsistent with the provisions of this Section, the provisions of this Section will govern. 

(b) Definitions. For purposes of this Section, the following definitions apply: 

(1) “ACP test safe harbor” means the method described in subsection (d) below for satisfying the ACP test of Code
Section 401(m)(2). 
 (2) “ACP test safe harbor matching contributions” means “matching contributions” described in
subsection (d)(1). 
 (3) “ADP test safe harbor” means the method described in subsection (c) for satisfying the ADP test of
Code Section 401(k)(3). 
 (4) “ADP test safe harbor contributions” means “matching contributions” and
nonelective contributions described in subsection (c)(1) below. 
 (5) “Compensation” means Compensation as defined in
Section 1.14, except, for purposes of this Section, no dollar limit, other than the limit imposed by Code Section 401(a)(17), applies to the Compensation of a Nonhighly Compensated Employee. 

(6) “Eligible Participant” means a Participant who is eligible to make Elective Deferrals under the Plan for any part of the Plan
Year (or who would be eligible to make Elective Deferrals but for a suspension due to a hardship distribution described in Section 12.9 or to statutory limitations, such as Code Sections 402(g) and 415) and who is not excluded as an
“eligible Participant” under the 401(k) safe harbor elections in the Adoption Agreement. 
 (7) “Matching contributions”
means contributions made by the Employer on account of an “eligible Participant’s” Elective 
 Deferrals. 

(c) Satisfying ADP safe harbor. The provisions of this subsection apply for purposes of satisfying the “ADP test safe harbor.”

 (1) The “ADP test safe harbor contribution” is the contribution, elected by the Employer in the 401(k) Safe Harbor Provisions
Section of the Adoption Agreement, to be used to satisfy the “ADP test safe harbor.” However, if no contribution is elected in the Adoption Agreement, the Employer will contribute to the Plan for the Plan Year a “basic matching
contribution” on behalf of each Eligible Employee. The “basic matching contribution” is equal to (i) one hundred percent (100%) of the amount of an “eligible Participant’s” Elective Deferrals that do not
exceed three percent (3%) of the Participant’s “Compensation” for the Plan Year, plus (ii) fifty percent (50%) of the amount of the Participant’s Elective Deferrals that exceed three percent (3%) of the
Participant’s “Compensation” but do not exceed five percent (5%) of the Participant’s “Compensation.” If the Employer elects to use a period other than the Plan Year for determining a “basic matching
contribution” or an “enhanced matching contribution,” then such matching contribution with respect to a payroll period must be deposited into the Plan by the last day of the Plan Year quarter following the Plan Year quarter for which
the applicable Elective Deferrals are made. 
 (2) Except as provided in subsection (e) below, for purposes of the Plan, a “basic
matching contribution” or an “enhanced matching contribution” will be treated as a Qualified Matching Contribution and a safe harbor Nonelective Contribution will be treated as a Qualified Nonelective Contribution. Accordingly, the
“ADP test safe harbor contributions” will be fully Vested and subject to the distribution restrictions set forth in Section 12.2(d) (i.e., may generally not be distributed on account of hardship nor earlier than separation from
service, death, disability, an event described in Code Section 401(k)(1), or, in case of a profit sharing plan, the attainment of age 59 1/2). In addition, such contributions must satisfy the “ADP test safe harbor” without regard to
permitted disparity under Code Section 401(l). 
 (3) Notwithstanding the requirement that the Employer make the “ADP test safe
harbor contribution” to this Plan, if the Employer so elects in the Adoption Agreement, the “ADP test safe harbor contribution” will be made to the defined contribution plan indicated in the Adoption Agreement. However, such
contributions will be made to this Plan unless (i) each Employee eligible under this Plan is also eligible under the other plan, and (ii) the other plan has the same Plan Year as this Plan. 

(4) Within a reasonable period before the beginning of the Plan Year (or, in the year an Eligible Employee becomes a Participant, within a
reasonable period before the employee becomes eligible), the Employer will provide each “eligible Participant” a comprehensive notice of the Participant’s rights and obligations under the Plan, written in a manner calculated to be
understood by the average Participant. The determination of whether a notice satisfies the timing requirement of this paragraph is based on all of the relevant facts and circumstances. However, the timing requirement of the notice is deemed to be
satisfied if at least thirty (30) days, but not more than ninety (90) days, before the beginning of the Plan Year, the Employer will provide each “eligible Participant” a comprehensive notice of the Participant’s rights and
obligations under the Plan, written in a manner 

  
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calculated to be understood by the average Participant. However, if an Employee becomes eligible after the 90th day before the beginning of the Plan Year and does not receive the notice for that
reason, the notice must be provided no more than ninety (90) days before the Employee becomes eligible but not later than the date the Employee becomes eligible. 

(5) In addition to any other election periods provided under the Plan, each “eligible Participant” may make or modify a deferral
election during the thirty (30) day period immediately following receipt of the notice described in subsection (4) above. Furthermore, if the “ADP test safe harbor” is a “matching contribution” each Eligible Employee
must be permitted to elect sufficient Elective Deferrals to receive the maximum amount of “matching contributions” available to the Participant under the Plan. 

(d) Application of “ACP test safe harbor.” The provisions of this subsection apply if the Employer has elected to satisfy the
“ACP test safe harbor.” 
 (1) In addition to the “ADP test safe harbor contributions,” the Employer will make any
“matching contributions” in accordance with elections made in the Adoption Agreement. Such additional “matching contributions” will be considered “ACP test safe harbor matching contributions.” 

(2) Notwithstanding any election in the Adoption Agreement to the contrary, an “eligible Participant’s” Elective Deferrals in
excess of six percent (6%) of “Compensation” may not be taken into account in applying “ACP test safe harbor matching contributions.” In addition, any portion of an “ACP test safe harbor matching contribution”
attributable to a discretionary “matching contribution” may not exceed four percent (4%) of an “eligible Participant’s” “Compensation.” 

(e) Application of ACP test. The Plan is required to satisfy the ACP test of Code Section 401(m)(2), using the current year testing
method, if the Plan permits after-tax voluntary Employee contributions or if matching contributions that do not satisfy the “ACP test safe harbor” may be made to the Plan. In such event, only “ADP test safe harbor contributions”
or “ACP test safe harbor contributions” that exceed the amount needed to satisfy the “ADP test safe harbor” or “ACP test safe harbor” (if the Employer has elected to use the “ACP test safe harbor”) may be
treated as Qualified Nonelective Contributions or Qualified Matching Contributions in applying the ACP test. In addition, in applying the ACP test, elective contributions may not be treated as matching contributions under Code
Section 401(m)(3). Furthermore, in applying the ACP test, the Employer may elect to disregard with respect to all “eligible Participants” (1) all “matching contributions” if the Plan satisfies the “ACP test safe
harbor” and (2) “matching contributions” that do not exceed four percent (4%) of each Participant’s “Compensation” if the Plan satisfies the “ADP test safe harbor” using matching contributions (the
“basic matching contribution” or the “enhanced matching contribution”) and the “ACP test safe harbor” is not satisfied. 

(f) Modification of Top-heavy rules. The top-heavy requirements of Code Section 416 and the Plan shall not apply in any Plan Year
beginning after December 31, 2001, in which the Plan consists solely of a cash or deferred arrangement which meets the requirements of Code Section 401(k)(12) and matching contributions with respect to which the requirements of Code
Section 
 401(m)(11) are met. 

(g) Plan Year requirement. Except as provided in Regulation 1.401(k)-3(e), the Plan will fail to satisfy the requirements of Code
Section 401(k)(12) and this Plan Section for a Plan Year unless such provisions remain in effect for an entire twelve (12) month Plan Year. 

(h) Discretionary Safe Harbor Nonelective Contribution. If the Employer has elected in the Adoption Agreement to either not use the
401(k) Safe Harbor provisions or to utilize the discretionary Safe Harbor Nonelective Contribution, then the Employer may elect to utilize the “ADP test safe harbor” provisions for a Plan Year after the Plan Year has commenced in
accordance with the provisions of this subsection. In order to utilize this subsection, the Employer must provide a notice in accordance with Section 12.8(c)(4) above, except that the notice must provide that the Employer may provide the Safe
Harbor Nonelective Contribution and that a supplemental notice will be provided at least thirty (30) days prior to the last day of the Plan Year if the Employer decides to make the Safe Harbor Nonelective Contribution. In order to implement the
401(k) Safe Harbor provisions of this Section for the Plan Year, the Employer must (1) amend the Adoption Agreement to provide for the Safe Harbor Nonelective Contribution and, (2) provide a supplemental notice to Participants indicating
its intention to provide such safe harbor Nonelective Contribution. The supplemental notice indicating the Employer’s intention to make the safe harbor Nonelective Contribution must be provided no later than thirty (30) days prior to the
last day of the Plan Year for the Plan to qualify as a Safe Harbor 401(k) Plan. 
 (i) Elimination of safe harbor. The Employer may
amend the Plan during a Plan Year to reduce or eliminate “ADP test safe harbor contributions” for such Plan Year subject to the following provisions. 

(1) An amendment may be made during a Plan Year to eliminate an “ADP test safe harbor contribution” that is a “matching
contribution” provided a supplemental notice is given to all “eligible Participants” explaining the consequences and effective date of the amendment, and that such “eligible Participants” have a reasonable opportunity
(including a reasonable period) to change their Elective Deferral elections. The amendment reducing or eliminating the “matching contribution” must be effective no earlier than the later of: (A) thirty (30) days after
“eligible Participants” are given the supplemental notice or (B) the date the amendment is adopted. “Eligible Participants” must be given a reasonable opportunity (and reasonable period) prior to the reduction or elimination
of the “matching contribution” to change their Elective Deferral elections. If the Employer amends the Plan to reduce or eliminate the “matching contribution,” then except as provided in Code Section 401(k) and the
Regulations thereunder, the Plan is subject to the ADP test and ACP test for the entire Plan Year. 

  
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 (2) An amendment may be made during a Plan Year to eliminate a safe
harbor Nonelective Contribution for such Plan Year only in accordance with the provisions of Regulation Section 1.401(k)-3(f) (i.e., upon termination of the Plan). 

12.9 ADVANCE DISTRIBUTION FOR HARDSHIP 

(a) Hardship events. If elected in the Adoption Agreement, the Administrator, at the election of a Participant, shall direct the Trustee
(or Insurer) to distribute to the Participant in any one Plan Year up to the lesser of (1) 100% of the Accounts as selected in the Adoption Agreement valued as of the last Valuation Date or (2) the amount necessary to satisfy the immediate
and heavy financial need of the Participant. For purposes of this Section, a Participant shall include an Employee who has an Account balance in the Plan. Any distribution made pursuant to this Section shall be deemed to be made as of the first day
of the Plan Year or, if later, the Valuation Date immediately preceding the date of distribution, and the Account from which the distribution is made shall be reduced accordingly. Effective with respect to Plan Years beginning in 2006 (or if
earlier, the date the final 401(k) Regulations are effective with respect to the Plan), withdrawal under this Section shall be authorized only if the distribution is for one of the following or any other item permitted under Regulation
Section 1.401(k)-1(d)(3)(iii)(B) or any other federally enacted legislation: 
 (1) Expenses for (or necessary to obtain) medical care
that would be deductible under Code Section 213(d) (determined without regard to whether the expenses exceed 7.5% of adjusted gross income); 

(2) Costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant; 

(3) Payments for burial or funeral expenses for the Participant’s deceased parent, spouse, children or dependents (as defined in Code
Section 152, and, for taxable years beginning on or after January 1, 2005, without regard to Code Section 152(d)(1)(B)); 

(4) Payment of tuition, related educational fees, and room and board expenses, for up to the next twelve (12) months of 

post-secondary education for the Participant, the Participant’s spouse, children, or dependents (as defined in Code Section 152, and,
for taxable years beginning on or after January 1, 2005, without regard to Code Section 152(b)(1), (b)(2), and (d)(1)(B)); 
 (5)
Payments necessary to prevent the eviction of the Participant from the Participant’s principal residence or foreclosure on the mortgage on that residence; or 

(6) Expenses for the repair of damage to the Participant’s principal residence that would qualify for the casualty deduction under Code
Section 165 (determined without regard to whether the loss exceeds 10% of adjusted gross income). 
 (b) Other limits and
conditions. No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant’s representation and such other facts as are known to the Administrator, determines that all of the following conditions
are satisfied: 
 (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant (including
any amounts necessary to pay any federal, state, or local taxes or penalties reasonably anticipated to result from the distribution); 
 (2)
The Participant has obtained all distributions, other than hardship distributions, and all nontaxable loans currently available under all plans maintained by the Employer (to the extent the loan would not increase the hardship); 

(3) The Plan, and all other plans maintained by the Employer, provide that the Participant’s Elective Deferrals and nondeductible
voluntary Employee contributions will be suspended, effective for Plan Years beginning after December 31, 2001, for at least six (6) months after receipt of the hardship distribution (twelve months for Plan Years beginning prior to 2002);
and 
 (4) Effective for Plan Years beginning prior to January 1, 2002, the Plan, and all other plans maintained by the Employer,
provide that the Participant may not make Elective Deferrals for the Participant’s taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section 402(g) for such next
taxable year less the amount of such Participant’s Elective Deferrals for the taxable year of the hardship distribution. 
 (c)
Limitation on Account withdrawals. Notwithstanding the above, distributions from the Participant’s Elective Deferral Account, Qualified Matching Contribution Account and Qualified Nonelective Contribution Account pursuant to this Section
shall be limited solely to the Participant’s Elective Deferrals and any income attributable thereto credited to the Participant’s Elective Deferral Account as of December 31, 1988. 

(d) Other limits and conditions. If elected in the Adoption Agreement, no distribution shall be made pursuant to this Section from the
Participant’s Account until such Account has become fully Vested. Furthermore, if a hardship distribution is permitted from more than one Account, the Administrator may determine any ordering of a Participant’s hardship distribution from
such Accounts. 

  
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 (e) Distribution rules apply. Any distribution made pursuant to
this Section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent requirements of Code Sections 411(a)(11) and 417 and the Regulations thereunder.

 ARTICLE XIII SIMPLE 

401(K) PROVISIONS 
 13.1 SIMPLE 401(k)
PROVISIONS 
 (a) If elected in the Adoption Agreement, this Plan is intended to be a SIMPLE 401(k) plan which satisfies the requirements
of Code Sections 401(k)(11) and 401(m)(10). 
 (b) The provisions of this Article apply for a “year” only if the following
conditions are met: 
 (1) The Employer adopting this Plan is an “eligible employer.” An “eligible employer” means, with
respect to any “year,” an Employer that had no more than 100 Employees who received at least $5,000 of “compensation” from the Employer for the preceding “year.” In applying the preceding sentence, all employees of an
Affiliated Employer and leased employees required to be treated as Employees under Code Section 414(n) are taken into account. 

An “eligible employer” that has elected to use the SIMPLE 401(k) provisions but fails to be an “eligible
employer” for any subsequent “year,” is treated as an “eligible employer” for the two (2) “years” following the last “year” the Employer was an “eligible employer.” If the failure is due to
any acquisition, disposition, or similar transaction involving an “eligible employer,” the preceding sentence applies only if the provisions of Code Section 410(b)(6)(C)(i) are satisfied. 

(2) No contributions are made, or benefits accrued for services during the “year,” on behalf of any “eligible employee”
under any other plan, contract, pension, or trust described in Code Section 219(g)(5)(A) or (B), maintained by the Employer. 
 (c) To
the extent that any other provision of the Plan is inconsistent with the provisions of this Article, the provisions of this Article govern. 
 13.2
DEFINITIONS 
 (a) “Compensation” means, for purposes of this Article, the sum of the wages, tips, and other compensation from
the Employer subject to federal income tax withholding (as described in Code Section 6051(a)(3)) and the Employee’s salary reduction contributions made under this or any other 401(k) plan, and, if applicable, elective deferrals under a
Code Section 408(p) SIMPLE plan, a SARSEP, or a Code Section 403(b) annuity contract and compensation deferred under a Code Section 457 plan, required to be reported by the Employer on Form W-2 (as described in Code
Section 6051(a)(8)). For Self-Employed Individuals, “compensation” means net earnings from self-employment determined under Code Section 1402(a) prior to subtracting any contributions made under this Plan on behalf of the
individual. “Compensation” also includes amounts paid for domestic service (as described in Code Section 3401(a)(3)). The provisions of the plan implementing the limit on Compensation under Code Section 401(a)(17) apply to the
“compensation” under this Article. 
 (b) “Eligible employee” means, for purposes of this Article, any Participant who is
entitled to make elective deferrals described in Code Section 402(g) under the terms of the Plan. 
 (c) “Year” means the
calendar year. 
 13.3 CONTRIBUTIONS 

(a) Salary Reduction contributions 

(1) Each “eligible employee” may make a salary reduction election to have “compensation” reduced for the “year”
in any amount selected by the Employee subject to the limitation in subsection (c) below. The Employer will make a salary reduction contribution to the Plan, as an Elective Deferral, in the amount by which the Employee’s
“compensation” has been reduced. 
 (2) The total salary reduction contribution for the “year” for any Employee cannot
exceed the limitation on salary reduction contributions in effect for the year. The limitation on salary reduction contributions is $6,000 for 2000, $6,500 for 2001, $7,000 for 2002 and increasing by $1,000 for each year thereafter up to $10,000 for
2005 and later years. After 2005, the $10,000 limit will be adjusted by the Secretary of the Treasury for cost-of living increases under Code Section 408(p)(2)(E). Any such adjustments will be in multiples of $500. Beginning in 2002, the amount
of an Employee’s salary reduction contributions permitted for a “year” is increased for Employees aged 50 or over by the end of the “year” by the amount of allowable Catch-Up Contributions. Allowable Catch-Up Contributions
are $500 for 2002, increasing by $500 for each Year thereafter up to $2,500 for 2006. After 2006, the $2,500 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. Catch-Up Contributions are otherwise treated the same as other salary reduction contributions. 

  
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 (b) Other contributions 

(1) Matching contributions. Unless (2) below is elected, each “year” the Employer will make a matching contribution to the Plan
on behalf of each Employee who makes a salary reduction election under Section 13.3(a). The amount of the matching contribution will be equal to the Employee’s salary reduction contribution up to a limit of three percent (3%) of the
Employee’s “compensation” for the full “year.” 
 (2) Nonelective Contributions. For any “year,” instead
of a matching contribution, the Employer may elect to contribute a nonelective contribution of two percent (2%) of “compensation” for the full “year” for each “eligible employee” who received at least $5,000 of
“compensation” from the Employer for the “year.” 
 (c) Limitation on Other Contributions 

No Employer or Employee contributions may be made to this Plan for the “year” other than salary reduction
contributions described in Section 13.3(a), matching or nonelective contributions described in Section 13.3(b) and rollover contributions described in Regulation Section 1.402(c)-2, Q&A-1(a). Furthermore, the provisions of
Section 4.4 which implement the limitations of Code Section 415 apply to contributions made pursuant to this Section (other than Catch-Up Contributions). 

13.4 ELECTION AND NOTICE REQUIREMENTS 

(a) Election period 
 (1)
In addition to any other election periods provided under the Plan, each “eligible employee” may make or modify a salary reduction election during the 60-day period immediately preceding each January 1st. 

(2) For the “year” an Employee becomes eligible to make salary reduction contributions under this Article, the 60-day election period
requirement of subsection (a)(1) is deemed satisfied if the Employee may make or modify a salary reduction election during a 60-day period that includes either the date the Employee becomes eligible or the day before. 

(3) Each “eligible employee” may terminate a salary reduction election at any time during the “year.” 

(b) Notice requirements 

(1) The Employer will notify each “eligible employee” prior to the 60-day election period described in Section 13.4(a) that a
salary reduction election or a modification to a prior election may be made during that period. 
 (2) The notification described in
(1) above will indicate whether the Employer will provide a matching contribution described in Section 13.3(b)(1) or a two percent (2%) nonelective contribution described in Section 13.3(b)(2). 

13.5 VESTING REQUIREMENTS 
 All benefits
attributable to contributions made pursuant to this Article are nonforfeitable at all times, and all previous contributions made under the Plan are nonforfeitable as of the beginning of the Plan Year that the 401(k) SIMPLE provisions apply. 

13.6 TOP-HEAVY RULES 
 The Plan is not
treated as a top-heavy plan under Code Section 416 for any “year” for which the provisions of this Article are effective and satisfied. 

13.7 NONDISCRIMINATION TESTS 
 The Plan is
treated as meeting the requirements of Code Sections 401(k)(3)(A)(ii) and 401(m)(2) for any “year” for which the provisions of this Article are effective and satisfied. Accordingly, Sections 12.4, 12.5, 12.6 and 12.7 shall not apply to the
Plan for any “year” for which this Article applies. 
 ARTICLE XIV 

MULTIPLE EMPLOYER PROVISIONS 
 14.1
ELECTION AND OVERRIDING EFFECT 
 If any Participating Employers are not Affiliated Employers, then the provisions of this Article XIV
shall apply to each Participating Employer as of the Effective Date specified in its participation agreement and supersede any contrary provisions in the basic Plan document or the Adoption Agreement. If this Article XIV applies, then the Plan shall
be a multiple employer plan as described in Code Section 413(c). Otherwise, this Article XIV shall have no force or effect. 

  
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 14.2 DEFINITIONS 

The following definitions shall apply to this Article XIV and shall supersede any conflicting definitions in the Plan: 

(a) Employee. “Employee” means any common law employee, Self-Employed Individual, Leased Employee or other person the Code
treats as an employee of a Participating Employer for purposes of the Participating Employer’s qualified plan. Either the Adoption Agreement or a participation agreement to the Adoption Agreement may designate any Employee, or class of
Employees, as not eligible to participate in the Plan. 
 (b) Lead Employer. “Lead Employer” means the signatory Employer to
the Adoption Agreement Execution Page, and does not include any Related Employer or Participating Employer. The Lead Employer shall be a Participating Employer if the Lead Employer executes a participation agreement to the Adoption Agreement. The
Lead Employer has the same meaning as the Employer for purposes of making Plan amendments and other purposes regardless of whether the Lead Employer is also a Participating Employer under this Article XIV. 

(c) Participating Employer. “Participating Employer” means an Employer which, with the consent of the Lead Employer, executes
a participation agreement to the Adoption Agreement. A Participating Employer is an Employer for all purposes of the Plan. 
 (d)
Professional Employer Organization (PEO). “Professional Employer Organization (PEO)” means an organization described in Rev. Proc. 2002-21 and any successor legislation or regulation. The Employer in its participation agreement
shall specify whether the Lead Employer is a PEO, and the term PEO shall be synonymous with the Lead Employer. If the Lead Employer is a PEO, then: 

(1) Client Organization. Each Participating Employer (other than the PEO) is a “Client Organization” (CO) as that term is used
in Rev. Proc. 2002-21. 
 (2) Worksite Employee. A “Worksite Employee” means a person on the PEO’s payroll who receives
amounts from the PEO for providing services to a CO pursuant to a service agreement between the PEO and the CO. For all purposes of this Plan, a Worksite Employee shall be deemed to be the Employee of the CO for whom the Worksite Employee performs
services, and not of the PEO. 
 Nothing in this Section shall be treated as modifying the definition of “Employer” as shown in
Article I. For example, a controlled group of corporations that is unrelated to the Lead Employer may adopt the Plan, but that group shall be treated as one Employer to the extent required by the Plan and applicable regulations. 

14.3 PARTICIPATING EMPLOYER ELECTIONS 
 In
the participation agreement, the Lead Employer shall specify whether a PEO may modify any elections, which elections the Participating Employer can modify, and any restrictions on the modifications. Any such modification shall apply only to the
employees of that Participating Employer. The Participating Employer shall make any such modification by selecting the appropriate option on its participation agreement to the Lead Employer’s Adoption Agreement. To the extent that the Adoption
Agreement does not permit modification of an election, any attempt by a Participating Employer to modify the election shall have no effect on the Plan and the Participating Employer is bound by the Plan terms as selected by the Lead Employer. If a
Participating Employer does not make any permissible participation agreement election modifications, then with regard to any election, the Participating Employer is bound by the Adoption Agreement terms as completed by the Lead Employer. 

14.4 HIGHLY COMPENSATED EMPLOYEE STATUS 

Status as a Highly Compensated Employee under Section 1.38 shall be determined separately with respect to each Participating Employer.

 14.5 TESTING 
 (a) Separate
Status. The Plan Administrator shall perform the tests listed below separately for each Participating Employer, with respect to the Employees of that Participating Employer. For this purpose, the Employees of a Participating Employer, and their
allocations and accounts, shall be treated as though they were in separate plan. Any correction action, such as additional contributions or corrective distributions, shall only affect the Employees of the Participating Employer. The tests subject to
this separate treatment are: 
 (1) The Actual Deferral Percentage test in Section 12.4. 

(2) The Actual Contribution Percentage test in Section 12.6. 

(3) Nondiscrimination testing as described in Code Section 401(a)(4) and the applicable Treasury regulations. 

(4) Coverage testing as described in Code Section 410(b) and the applicable Treasury regulations. 

  
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 (b) Joint Status. The following tests shall be performed for the
plan as whole, without regard to employment by a particular Participating Employer: 
 (1) Applying the Annual Addition limitation in
Section 4.4. 
 (2) Applying the Code Section 402(g) limitation in Section 12.2. 

(3) Applying the limit on catch-up contributions in Section 12.2. 

14.6 TOP-HEAVY PROVISIONS 
 The
Plan will apply the provisions of Article IX separately to each Participating Employer. The Plan will be considered separate plans for each Participating Employer and its Employees for purposes of determining whether such a separate plan is
top-heavy under Section 9.1 or is entitled to the exemption described in Section 12.8(f). For purposes of applying this Article to a Participating Employer, the Participating Employer and any business which is related to that Participating
Employer shall be the “Employer” for purposes of Section 9.1, and the terms “Key Employee” and “Non-Key Employee” shall refer only to the Employees of that Participating Employer. If such a Participating
Employer’s separate plan is top-heavy, then: 
 (a) Highest Contribution Rate. The Plan Administrator shall determine the highest
Key Employee contribution rate under Section 4.3(g) by reference to the Key Employees and their allocations in the separate plan of that Participating Employer; 

(b) Top-Heavy Minimum Allocation. The Plan Administrator shall determine the amount of any required top-heavy minimum allocation
separately for that separate plan under Section 4.3(f); and 
 (c) Plan Which Will Satisfy. The Participating Employer shall make
any additional contributions Section 4.3(k) requires. 
 14.7 COMPENSATION 

(a) Separate Determination. For the following purposes, a Participant’s Compensation shall be determined separately for each
Participating Employer: 
 (1) Nondiscrimination and coverage. All of the separate tests listed in Section 14.5(a). 

(2) Top-Heavy. Application of the top-heavy rules in Article IX. 

(3) Allocations. Application of allocations under Article IV. 

(4) HCE determination. The determination of an Employee’s status as a Highly Compensated Employee. 

(b) Joint Status. For all Plan purposes other than those described in section 14.7(a), including but not limited to determining the
Annual Additions limits in Section 4.4, Compensation includes all Compensation paid by or for any Participating Employer. 
 14.8 SERVICE 

An Employee’s service includes all Hours of Service and Years of Service with any and all Participating Employers. An Employee who
terminates employment with one Participating Employer and immediately commences employment with another Participating Employer has not separated from service or had a severance from employment. 

14.9 REQUIRED MINIMUM DISTRIBUTIONS 
 If a
Participant is a more than 5% Owner (under Code Section 416(i) and Section 6.8(e)(6)) of any Participating Employer for which the Participant is an Employee in the Plan Year the Participant attains age 70 1/2, then the Participant’s
Required Beginning Date under Section 6.8(e)(5) shall be the April 1 following the close of the calendar year in which the Participant attains age 70 1/2. 

14.10 COOPERATION AND INDEMNIFICATION 

(a) Cooperation. Each Participating Employer agrees to timely provide all information the Plan Administrator deems necessary to insure
the Plan is operated in accordance with the requirements of the Code and the Act and will cooperate fully with the Lead Employer, the Plan, the Plan fiduciaries and other proper representatives in maintaining the qualified status of the Plan. Such
cooperation will include payment of such amounts into the Plan, to be allocated to employees of the Participating Employer, which are reasonably required to maintain the tax-qualified status of the Plan. 

  
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 (b) Indemnity. Each Participating Employer will indemnify and
hold harmless the Plan Administrator, the Lead Employer and its subsidiaries; officers, directors, shareholders, employees, and agents of the Lead Employer; the Plan; the Trustees, Fiduciaries, Participants and Beneficiaries of the Plan, as well as
their respective successors and assigns, against any cause of action, loss, liability, damage, cost, or expense of any nature whatsoever (including, but not limited to, attorney’s fees and costs, whether or not suit is brought, as well as IRS
plan disqualifications, other sanctions or compliance fees or DOL fiduciary breach sanctions and penalties) arising out of or relating to the Participating Employer’s noncompliance with any of the Plan’s terms or requirements; any
intentional or negligent act or omission the Participating Employer commits with regard to the Plan; and any omission or provision of incorrect information with regard to the Plan which causes the Plan to fail to satisfy the requirements of a
tax-qualified plan. 
 14.11 TRANSITION RULES 

If the Lead Employer is a PEO, and the Article XIV effective date is after the later of the Plan’s Effective Date or Restated Effective
Date, then the following transition rules shall apply to the Transition Year: 
 (a) Transition Year. The “Transition Year”
is the Plan Year which includes the Article XIV effective date. 
 (b) Lookback Year. The “Lookback Year” is the Plan
Year immediately prior to the Transition Year. 
 (c) Employee Status. Unless the PEO designates otherwise in an addendum, for Plan
Years ending prior to the Transition Year the Worksite Employees shall be deemed to be Employees of the PEO, except as otherwise specified in this Article XIV. 

(d) Distribution. The limitation of Article VI shall not prohibit making any distribution required by Rev. Proc. 2002-21. 

(e) Top-heavy. The Determination Date under Section 9.2(c) for the Transition Year shall be the last day of the Transition Year. In
the Adoption Agreement, the PEO shall specify whether Employer Contributions for Worksite Employees for Plan Years prior to the Transition Year shall be treated as contributions by the PEO, or as contributions by the CO. If the contributions are
treated as PEO contributions, then the Plan Administrator shall disregard account balances relating to those contributions (i.e., Employer contribution account balances prior to the Transition Year and earnings thereon) in determining whether the
separate plan of a Participating Employer is top-heavy under Section 14.6. 
 (f) ADP/ACP Testing. The Plan Administrator will
treat the Transition Year as the first Plan Year of the Plan for purposes of ADP and ACP testing of a CO’s separate plan under Section 14.5. 

(g) HCE Determination. If the Worksite Employee performed services for the CO during the Lookback Year, then only for purposes of
determining HCE status, the Worksite Employee shall be deemed to be an employee of the CO for the Transition Year and the CO shall be deemed to have paid to the Worksite Employee any Compensation the PEO paid to the Worksite Employee during the
Transition Year. 
 (h) Required Minimum Distributions. The following rules shall apply with regard to each Worksite Employees who,
prior to January 1, 2004: (i) attained age 70 1/2, (ii) was still on the payroll of the PEO, and (iii) had not commenced receiving required minimum distributions under Section 6.8. 

(1) Determination of 5% owner status. The Plan Administrator shall determine whether such a Worksite Employee is a more than 5% owner of
under Section 6.8(e)(6) is based on whether the Worksite Employee is a more than 5% owner on the first day of the Transition Year. Alternatively, by an addendum hereto, the PEO can specify that the determination shall be made with reference to
the Plan Year ending in the calendar year the Worksite Employee attained age 70 1/2. 
 (2) Required Beginning Date. The Required
Beginning Date under Section 6.8(e)(5) of a more than 5% owner under paragraph (1) shall be April 1, 2005. 
 14.12 INVOLUNTARY
TERMINATION 
 Unless the Lead Employer provides otherwise in an addendum hereto, the Lead Employer shall have the power to terminate the
participation of any Participating Employer (hereafter “Terminated Employer”) in this Plan. If and when the Lead Employer wishes to exercise this power, the following shall occur: 

(a) Notice. The Lead Employer shall give the Terminated Employer a notice of the Lead Employer’s intent to terminate the Terminated
Employer’s status as a Participating Employer of the Plan. The Lead Employer will provide such notice not less than 30 days prior to the date of termination unless the Lead Employer determines that the interest of Plan Participants requires
earlier termination. 
 (b) Spin-off. The Lead Employer shall establish a new defined contribution plan, using the provisions of this
Plan with any modifications contained in the Terminated Employer’s participation agreement, as a guide to establish a new defined contribution plan (the “Spin-off Plan”). The Lead Employer will direct the Trustee to transfer (in
accordance with the rules of Code Section 414(l) and the provisions of Section 8.3) the Accounts of the Employees of the Terminated Employer to the Spin-off Plan. The Terminated 

  
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 Volume Submitter Plan 

 
 Employer shall be the Employer, Plan Administrator, and Sponsor of the
Spin-off Plan. The Trustee of the Spin-off Plan shall be the person or entity designated by the Terminated Employer, or, in the absence of any such designation, the chief executive officer of the Terminated Employer. If state law prohibits the
Terminated Employer from serving as Trustee, the Trustee is the president of a corporate Terminated Employer, the managing partner of a partnership Terminated Employer, the managing member of a limited liability company Terminated Employer, the sole
proprietor of a proprietorship Terminated Employer, or in the case of any other entity type, such other person with title and responsibilities similar to the foregoing. However, the Lead Employer shall have the option to designate an appropriate
financial institution as Trustee instead if necessary to protect the interest of the Participants. The Lead Employer shall have the authority to charge the Terminated Employer or the Accounts of the Employees of the Terminated Employer a reasonable
fee to pay the expenses of establishing the Spin-off Plan. 
 (c) Alternatives. The Terminated Employer, in lieu of creation of the
Spin-off plan under (b) above, has the option to elect one of two other alternatives to effect the termination of its status as a Participating Employer. To exercise this option, the Terminated Employer must inform the Lead Employer of its
choice, and must supply any reasonably required documentation as soon as practical. If the Lead Employer has not received notice of a Terminated Employer’s exercise of this option within five (5) days prior to termination, the Lead
Employer can choose to disregard the exercise and proceed with the Spin-off. The Terminated Employer’s alternatives are: 
 (1)
Distribution. If the Terminated Employer elects this option, the Plan Administrator shall distribute the account balances of the Employees of the Terminated Employer as soon as practical after termination. However, if such an Employee is also
employed by another Participating Employer, the Plan Administrator shall not distribute that Employee’s balance but shall continue to hold such account balance pursuant to the terms of the Plan. All account balances distributed under this
paragraph shall be 100% vested. However, no such distribution can violate the restrictions of Section 6.5 or Section 6.6. If this Plan includes Elective Deferrals or other restricted balances under Section 12.2, the termination of the
Participating Employer’s sponsorship of this Plan shall be deemed to be a termination of the Plan and the Plan Year as to the Employees received distributions under this paragraph; however, the Terminated Employer must deliver to the Lead
Employer or Plan Administrator such documentation or other assurances that the Plan Administrator shall reasonably require to affirm that the Terminated Employer has neither established nor will establish an alternative defined contribution plan in
violation of Section 12.2. 
 (2) Transfer. If the Terminated Employer selects this option, the Plan Administrator shall transfer
(in accordance with the rules of Code Section 414(l) and the provisions of Section 4.7) the accounts of the Employees of the Terminated Employee to a qualified plan the Terminated Employer maintains. To exercise this option, the Terminated
Employer must deliver to the Lead Employer or Plan Administrator in writing the name and other relevant information of the transferee plan and must provide such assurances that the Plan Administrator shall reasonable require to demonstrate that the
transferee plan is a qualified plan. 
 (d) Participants. The Employees of the Terminated Employer shall cease to be eligible to
accrue additional benefits under the Plan with respect to Compensation paid by the Terminated Employer, effective as of the date of termination. To the extent that these Employees have accrued but unpaid contributions as of the date of termination,
the Terminated Employer shall pay such amounts to the Plan or the Spin-off Plan no later than thirty (30) days after the date of termination, unless the Terminated Employer effectively selects the Transfer option under subsection
(2) above. 
 (e) Consent. By its signature on the participation agreement, the Terminated Employer specifically consents to the
provisions of this Article and agrees to perform its responsibilities with regard to the Spin-off Plan, if necessary. 
 14.13 VOLUNTARY TERMINATION

 A Participating Employer (hereafter “Withdrawing Employer”) may voluntarily withdraw from participation in this Plan at
time. If and when a Withdrawing Employer wishes to withdraw, the following shall occur: 
 (a) Notice. The Withdrawing Employer shall
inform the Lead Employer and the Plan Administrator of its intention to withdraw from the Plan. The Withdrawing Employer must give the notice not less than thirty (30) days prior to the effective date of its withdrawal. 

(b) Procedure. The Withdrawing Employer and the Lead Employer shall agree upon procedures for the orderly withdrawal of the Withdrawing
Employer from the plan. Such procedures may include any of the optional distribution, spin-off, or transfer options described in Section 14.12. 

(c) Costs. The Withdrawing Employer shall bear all reasonable costs associated with withdrawal and transfer under this section. 

(d) Participants. The Employees of the Withdrawing Employer shall cease to be eligible to accrue additional benefits under the Plan as
to Compensation paid by the Withdrawing Employer, effective as of the effective date of withdrawal. To the extent that such Employees have accrued but unpaid contributions as of the effective date of withdrawal, the Withdrawing Employer shall
contribute such amounts to the Plan or the Spin-off Plan promptly after the effective date of withdrawal, unless the Accounts are transferred to a qualified plan the Withdrawing Employer maintains. 

  
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 Volume Submitter 401(k) Profit Sharing Plan 

ADOPTION AGREEMENT FOR 

NOVA 401(K) ASSOCIATES 

VOLUME SUBMITTER 40l(K) PROFIT SHARING PLAN 

CAUTION: Failure to properly fill out this Adoption Agreement may result in disqualification of the Plan. 

EMPLOYER INFORMATION 
 (An amendment to the Adoption
Agreement is not needed solely to reflect a change in this Employer Information Section.) 
  

																	
	1.	 		 	EMPLOYER’S NAME, ADDRESS, TELEPHONE NUMBER, TIN AND FISCAL YEAR
				
		 		 	Name:	  	 Independent Bank

				
		 		 	Address:	  	 1600 Redbud Boulevard. Suite 400

		 		 		  		  	Street    	  		  		  		  	
									
		 		 		  	 McKinney
	  		  		  	 Texas
	  		  	
75069             

		 		 		  	City            	  		  		  	State	  		  	Zip
				
		 		 	Telephone:	  	 (972) 562-9004



 

																	
		  		 	 Taxpayer Identification Number (TIN):	  	 75-2694563
	  	


																	
					
		  		 	Employer’s Fiscal Year ends:  	  	 December 31st
	  	

  

															
	2.	 		  	TYPE OF ENTITY
		 		  	a.	  	x	  	Corporation (including tax-exempt or non-profit Corporation)
		 		  	b.	  	 ̈	  	Professional Service Corporation
		 		  	c.	  	 ̈	  	S Corporation
		 		  	d.	  	 ̈	  	Limited Liability Company that is taxed as:
		 		  		  		  	1.	  	 ̈	  	a partnership or sole proprietorship
		 		  		  		  	2.	  	 ̈	  	a Corporation
		 		  		  		  	3.	  	 ̈	  	an S Corporation
		 		  	e.	  	 ̈	  	Sole Proprietorship
		 		  	f.	  	 ̈	  	Partnership (including limited liability)
		 		  	g.	  	Other:                    (must be a legal entity recognized under federal income tax laws)
			
	3.	 		  	AFFILIATED EMPLOYERS/PARTICIPATING EMPLOYERS (Plan Sections 1.7 and 1.61). Is the Employer an Affiliated Employer (i.e., a member of a controlled group or an affiliated service group (within the meaning of Code
§414(b), (c), (m) or (o)))?
		 		  	a.	  	x	  	No
		 		  	b.	  	 ̈	  	Yes, the Employer is a member of (select one or both of 1. - 2. AND select one of 3. - 4. below):
		 		  		  		  	1.	  	 ̈	  	A controlled group
		 		  		  		  	2.	  	 ̈	  	An affiliated service group
					
		 		  		  		  	AND, will any of the Affiliated Employers adopt the Plan as Participating Employers?
		 		  		  		  	3.	  	 ̈	  	Yes (Complete a participation agreement for each Participating Employer.)
		 		  		  		  	4.	  	 ̈	  	No (The Plan could fail to satisfy the Code §410(b) coverage rules.)
			
		 		  	MULTIPLE EMPLOYER PLAN (Plan Article XIV). Will any Employers who are not Affiliated Employers adopt this Plan as part of a multiple employer plan (MEP) arrangement?
		 		  	c.	  	x	  	No
		 		  	d.	  	 ̈	  	Yes (Complete a participation agreement for each Participating Employer.)

 PLAN INFORMATION 
 (An
amendment to the Adoption Agreement is not needed solely to reflect a change in the information in Questions 9. through 11.) 

  

	
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	4.	  		  	PLAN NAME:
			
		  		  	 Independent Bank 401(k) Profit Sharing Plan

			
	5.	  		  	PLAN STATUS
		  		  	a.	  	 ̈	  	New Plan
		  		  	b.	  	x	  	Amendment and restatement of existing Plan
		  		  		  		  	PPA RESTATEMENT (leave blank if not applicable)
		  		  		  		  	1.	  	x	  	This is an amendment and restatement to bring a plan into compliance with the Pension Protection Act of 2006 (“PPA”) and other legislative and regulatory changes (i.e., the 6-year pre-approved plan
restatement).
			
	6.	  		  	EFFECTIVE DATE (Plan Section 1.25) (complete a. if new plan; complete a. AND b. if an amendment and restatement)
		  		  	Initial Effective Date of Plan
		  		  	a.	  	 ̈	  	March 1, 1994 (enter month day, year) (hereinafter called the “Effective Date” unless 6.b. is entered below)
		  		  	Restatement Effective Date. If this is an amendment and restatement, the effective date of the restatement (hereinafter called the “Effective Date”) is:
		  		  	b.	  	 ̈	  	September 1, 2014 (enter month day, year; may enter a restatement dale that is the first day of the current Plan Year. Plan contains appropriate retroactive effective dates with respect to provisions for
appropriate laws.)
			
	7.	  		  	PLAN YEAR (Plan Section 1.65) means, except as otherwise provided in d. below:
		  		  	a.	  	x	  	the calendar year
		  		  	b.	  	 ̈	  	the twelve-month period ending on                      (e.g., June 30th)
		  		  	c.	  	 ̈	  	other:                      (e.g., a 52/53 week year ending on the date nearest the last Friday in December).
			
		  		  	SHORT PLAN YEAR (Plan Section 1.76). Select below if there is a Short Plan Year (if the effective date of participation is based on a Plan Year, then coordinate with Question 15) (leave blank if not
applicable):
		  		  	d.	  	 ̈	  	beginning on                      (enter month day, year; e.g., July 1, 2013) and ending on
                     (enter month day, year).
			
	8.	  		  	VALUATION DATE (Plan Section 1.86) means:
		  		  	a.	  	x	  	every day that the Trustee (or Insurer), any transfer agent appointed by the Trustee (or Insurer) or the Employer, and any stock exchange used by such agent are open for business (daily valuation)
		  		  	b.	  	 ̈	  	the last day of each Plan Year
		  		  	c.	  	 ̈	  	the last day of each Plan Year half (semi-annual)
		  		  	d.	  	 ̈	  	the last day of each Plan Year quarter
		  		  	e.	  	 ̈	  	other (specify day or days):                      (must be at least once each Plan Year)
		  		  	NOTE: The Plan always permits interim valuations.
			
	9.	  		  	PLAN NUMBER assigned by the Employer
		  		  	a.	  	x	  	001
		  		  	b.	  	 ̈	  	002
		  		  	c.	  	 ̈	  	Other:·                     
			
	10.	  		  	TRUSTEE(S) OR INSURER(S) (Plan Sections 1.44 and 1.84):
		  		  	a.	  	 ̈	  	 Insurer. This Plan is funded exclusively with Contracts and the name of the Insurer(s) is:

(1)                      (2)
                     (if more than 2, add names to signature page).

		  		  	b.	  	 ̈	  	Individual Trustee(s). Individual Trustee(s) who serve as Trustee(s) over assets not subject to control by a corporate Trustee. (add additional Trustees as necessary)


																	
									
		 		  		  		  		  		    	  Name(s)	  		  	  Title(s)
		 		  		  		  		  		    	  
	  		  	  

		 		  		  		  		  		    	  
	  		  	  

		 		  		  		  		  		    	  
	  		  	  



  

	
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 Volume Submitter 401(k) Profit Sharing Plan 

 

																					
		  		  		  		  	  Address and telephone number
		  		  		  		  	  1.	  	 ̈	  	Use Employer address and telephone number
		  		  		  		  	  2.	  	 ̈	  	Use address and telephone number below:

  

											
	Address:	  	  

		  	Street
		  	  
	  		  	  
	  		  	  

		  	City	  		  	State	  		  	Zip
				
	Telephone:	  	  
	  		  	


  

																					
		  		  		  	c.	  	   x	  	Corporate Trustee(s) (add additional Trustees as necessary)

  

											
	Name:	  	 Reliance Trust Co.

		
	Address:	  	 1100 Abernathy Road, 500 Northpark Building, Suite 400

		  	Street
						
		  	 Atlanta
	  		  	 Georgia
	  		  	 30328

		  	City	  		  	State	  		  	Zip
				
	Telephone:	  	 (800) 749-0752
	  		  	


  

																					
		  		  	Directed/Discretionary Trustee. Unless otherwise specified below, if there is a corporate Trustee, it will serve as a Directed (nondiscretionary) Trustee (Plan Section 1.21) and if there is an individual Trustee,
he or she will serve as a Discretionary Trustee (Plan Section 1.22) over all Plan assets (select all that apply; leave blank if defaults apply)
		  		  	d.	  	 ̈	  	Directed Trustee exceptions (leave blank if no exceptions):
		  		  		  		  	Directed Trustee over specified Plan assets (select all that apply; leave blank if none apply)
		  		  		  		  	1.	  	 ̈	  	The corporate Trustee will serve as Directed Trustee over the following assets:                     
		  		  		  		  	2.	  	 ̈	  	The individual Trustee(s) will serve as Directed Trustee over the following assets:                     
					
		  		  		  		  	Individual Trustee will serve as Directed Trustee (may not be selected with d. 1. or d.2.)
		  		  		  		  	3.	  	 ̈	  	overall Plan assets
		  		  	e.	  	 ̈	  	Discretionary Trustee exceptions (leave blank if no exceptions):
		  		  		  		  	Discretionary Trustee over specified Plan assets (select all that apply; leave blank if none apply)
		  		  		  		  	1.	  	 ̈	  	The individual Trustee(s) will serve as Discretionary Trustee over the following assets:                     
		  		  		  		  	2.	  	 ̈	  	The corporate Trustee will serve as Discretionary Trustee over the following assets:                     
					
		  		  		  		  	Corporate Trustee will serve as Discretionary Trustee (may not be selected with e.1. or e.2.)
		  		  		  		  	3.	  	 ̈	  	overall Plan assets
				
		  		  	NOTE:	  	Appendix A to the Adoption Agreement (Special Effective Dates and Other Permitted Elections) or a separate agreement may be used to appoint a special Trustee for purposes of collecting delinquent contributions. If no
such appointment is made, then except as provided in Plan Section 7.3(c), the Trustee will have such responsibility.
			
		  		  	Separate trust. Will a separate trust agreement that is approved by the IRS for use with this Plan be used?
		  		  	f.	  	 ̈	  	No
		  		  	g.	  	x	  	Yes
				
		  		  	NOTE:	  	If Yes is selected, an executed copy of the trust agreement between the Trustee and the Employer must be attached to this Plan. The Plan and trust agreement will be read and construed together. The responsibilities,
rights and powers of the Trustee will be those specified in the trust agreement.


  

	
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	11.	  		  	ADMINISTRATOR’S NAME, ADDRESS AND TELEPHONE NUMBER
		  		  	(If none is named, the Employer will be the Administrator (Plan Section 1.5).)
		  		  	a.	  	x	  	Employer (use Employer address and telephone number)
		  		  	b.	  	 ̈	  	Other:
							
		  		  		  		  		  	Name:	  	  

							
		  		  		  		  		  	Address:   	  	  

		  		  		  		  		  		  	Street

  

											
		 	  
	  		  	  
	  		  	  

		 	City	  		  	State	  		  	Zip
				
	  Telephone:	 	  
	  		  	


  

																					
		  	12.	  		  	CONTRIBUTION TYPES
		  		  		  	The selections made below must correspond with the selections made under the Contributions and Allocations Section of this Adoption Agreement.
		  		  		  	FROZEN PLAN OR CONTRIBUTIONS HAVE BEEN SUSPENDED (Plan Section 4.1(c)) (optional)
		  		  		  	a.	  	 ̈	  	This is a frozen Plan (i.e., all contributions cease) (if this is a temporary suspension, select a.2):
		  		  		  		  		  	1.	  	 ̈	  	All contributions ceased as of, or prior to, the effective date of this amendment and restatement and the prior Plan provisions are not reflected in this Adoption Agreement (may enter effective date at 3. below and/or
select contributions at b. - h. (optional), skip questions 13-19 and 23-31)
		  		  		  		  		  	2.	  	 ̈	  	All contributions ceased or were suspended and the prior Plan provisions are reflected in this Adoption Agreement (must enter effective date at 3. below and select contributions at b. - h.)
						
		  		  		  		  		  	Effective date
		  		  		  		  		  	3.	  	 ̈	  	as of                      (effective date is optional unless a.2. has been selected above or this is the amendment or
restatement to freeze the Plan).
				
		  		  		  	CONTRIBUTIONS
		  		  		  	The Plan permits the following contributions (select one or more):
		  		  		  	b.	  	x	  	Elective Deferrals (Question 25). Also select below if Roth Elective Deferrals are permitted.
		  		  		  		  		  	1.	  	x	  	Roth Elective Deferrals (Plan Section 1.73)
		  		  		  	c.	  	 ̈	  	40l(k) “ADP test safe harbor contributions” (Question 27)
		  		  		  		  		  	1.	  	 ̈	  	401(k) “ADP test safe harbor contributions” (other than QACA “ADP test safe harbor contributions”) (Match, Nonelective)
		  		  		  		  		  	2.	  	 ̈	  	QACA “ADP test safe harbor contributions”
		  		  		  	d.	  	x	  	Employer matching contributions (Question 28)
		  		  		  	e.	  	x	  	Employer profit sharing contributions (includes “prevailing wage contributions”) (Questions 29-30)
		  		  		  	f.	  	x	  	Rollover contributions (Question 46)
		  		  		  	g.	  	 ̈	  	After-tax voluntary Employee contributions (Question 47)
		  		  		  	h.	  	 ̈	  	SIMPLE 40l(k) contributions (Plan Section 13.1) (may not be selected with 12.c., 12.d., 12.e. or 12.g.)
		
		  	ELIGIBILITY REQUIREMENTS
				
		  	13.	  		  	ELIGIBLE EMPLOYEES (Plan Section 1.28) means all Employees (including Leased Employees) EXCEPT those Employees who are excluded below or elsewhere in the Plan:
		  		  		  	a.	  	 ̈	  	No excluded Employees. There are no additional excluded Employees under the Plan (skip to Question 14).
		  		  		  	b.	  	x	  	Exclusions - same for all contribution types. The following Employees are not Eligible Employees for all contribution types (select one or more of e.- k. below; also select 1. for each exclusion selected at e.-
j.):
		  		  		  	c.	  	 ̈	  	Exclusions - different exclusions apply. The following Employees are not Eligible Employees for the designated contribution types (select one or more of d. - k. below; also select 1. OR all that apply of
2. - 4. for each exclusion selected at d. - j.):

  

																	
	  NOTE:	 	Unless otherwise specified in this Section, Elective Deferrals include Roth Elective Deferrals, after-tax voluntary Employee contributions, and rollover contributions; Matching includes QMACs; and Nonelective Profit
Sharing includes QNECs. “ADP test safe harbor contributions” (SH) (including those made pursuant to a QACA) and SIMPLE 40I(k) contributions are subject to the exclusions for Elective Deferrals except as provided in Question
27.



  

	
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 Volume Submitter 401(k) Profit Sharing Plan 

 
  

																			
	 	  	 	  	 	  	Exclusions	  	 All

Contributions
	  	 	  	 Elective

Deferrals/SH
	  	Matching	  	 Nonelective

Profit Sharing

		  		  		  	d.	  	No exclusions	  	N/A	  		  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  		  	e.	  	Union Employees (as defined in Plan Section 1.28)	  	1. x	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  		  	f.	  	Nonresident aliens (as defined in Plan Section 1.28)	  	1. x	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  		  	g.	  	Highly Compensated Employees (Plan Section 1.41)	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  		  	h.	  	Leased Employees (Plan Section 1.49)	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  		  	i.	  	 Part-time/temporary/seasonal Employees.
 A
part-time, temporary or seasonal Employee is an
 Employee whose regularly scheduled service is less

than      Hours of Service in the relevant eligibility

computation period (as defined in Plan Section 1.88). However, if any such excluded Employee actually completes a Year of Service, then such Employee will no
longer be part of this excluded class.
	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  		  	j.	  	 Other:
  

(must be definitely determinable, may not be based on age or length of service (except in a manner consistent with i. above) or level of Compensation, and, if
using the average benefits test to satisfy Code §410(b) coverage testing, must be a reasonable classification)
	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  		  	k.	  	 ̈ Other:                  (must (1) specify contributions to which exclusions apply, (2) be
definitely determinable and not based on age or length of service (except in a manner consistent with i. above) or level of Compensation, and, (3) if using the average benefits test to satisfy Code §410(b) coverage testing, be a reasonable
classification).

  

																					
	14.	 		 	CONDITIONS OF ELIGIBILITY (Plan Section 3.1)
		 		 	a.	 	 ̈	 	No age or service required. No age or service required for all contribution types (skip to Question 15).
		 		 	b.	 	x	 	Eligibility - same for all contribution types. An Eligible Employee will be eligible to participate in the Plan for all contribution types upon satisfaction of the following (select one or more of e. - n.
below; also select 1. (All Contributions) for each condition selected at e. - m.):
		 		 	c.	 	 ̈	 	Eligibility - different conditions apply. An Eligible Employee will be eligible to participate in the Plan upon satisfaction of the following either for all contribution types or to the designated
contribution type (select one or more of d. - n. below; also select 1. OR all that apply of 2. - 4. for each condition selected at d. - m.):
				
		 		 	NOTE:	 	Unless otherwise specified in this Section, Elective Deferrals include Roth Elective Deferrals, after-tax voluntary Employee contributions, and rollover contributions (unless otherwise selected at Question 46); Matching
includes QMACs; and Nonelective Profit Sharing includes QNECs. “ADP test safe harbor contributions” (SH) (including those made pursuant to a QACA) and SIMPLE 401(k) contributions are subject to the conditions for Elective Deferrals
except as provided in Question 27.


  

	
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	Exclusions Conditions	  	 All

Contributions
	  	 	  	 Elective

Deferrals/SH
	  	Matching	  	 Nonelective

Profit Sharing

	d.	  	No age or service required	  	N/A	  		  	2.  ̈	  	3.  ̈	  	4.  ̈
	e.	  	Age 20 1/2	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
	f.	  	Age 21	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
	g.	  	Age 18 (may not exceed 21)	  	1. x	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
	h.	  	three (3) (not to exceed 12) months of service (elapsed time)	  	1. x	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
	i.	  	1 Year of Service	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
	j.	  	2 Years of Service	  	N/A	  	OR	  	N/A	  	3.  ̈	  	4.  ̈
	k.	  	                     (not to exceed 12) consecutive month period from the Eligible Employee’s employment
commencement date and during which at least                      (not to exceed 1,000) Hours of Service are completed. If an Employee does not
complete the stated Hours of Service during the specified time period, the Employee is subject to the 1 Year of Service requirement in i. above.	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
	l.	  	                     (not to exceed 12) consecutive months of employment from the Eligible Employee’s employment
commencement date. If an Employee does not complete the stated number of months, the Employee is subject to the 1 Year of Service requirement in i. above.	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
	m.	  	 Other:
  

(e.g., date on which 1,000 Hours of Service is completed within the computation period) (must satisfy the Notes below)
	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
	n.	  	 ̈	  	Other:                      (e.g., date on which 1,000 Hours of Service is completed within the computation period)
(must specify contributions to which conditions apply and satisfy the Notes below)


  

																					
		  		  		  	NOTE:	  		 	If m. or n. is selected, the condition must be an age or service requirement that is definitely determinable and may not exceed age 21 and for Elective Deferrals, 1 Year of Service; for Employer matching and/or
Nonelective profit sharing contributions, may not exceed 2 Years of Service. If more than 1 Year of Service is required for Employer matching and/or Nonelective profit sharing contributions, 100% immediate vesting is required.
						
		  		  		  	NOTE:	  		 	If the service requirement is or includes a fractional year, then, except in a manner consistent with k., an Employee will not be required to complete any specified number of Hours of Service to receive credit for such
fractional year. If expressed in months of service, then an Employee will not be required to complete any specified number of Hours of Service in a particular month, unless selected in k. above. In both cases, the Plan must use the elapsed time
method to determine service, except that the Hours of Service method will be used for the 1 Year of Service override (e.g., options k. and l.). In such case, select the Hours of Service method at Question 17.
					
		  		  		  	NOTE:	 	Year of Service means Period of Service if elapsed time method is chosen.
				
		  		  		  	Waiver of conditions. The service and/or age requirements specified above will be waived in accordance with the following (leave blank if there are no waivers of conditions):

  

															
	Requirements waived	  	 All

Contributions
	  	 	  	 Elective

Deferrals/SH
	  	Matching	  	 Nonelective

Profit Sharing

	o.	  	 ̈	  	If employed on                      the following requirements, and the entry date requirement, will be waived. The waiver applies
to any Eligible Employee unless c. selected below. Such Employees will enter the Plan as of such date (select a. and/or b. AND c. if applicable; also select 1. OR all that apply of 2. - 4.):	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  	a.   ̈  service requirement (may let part-time Eligible Employees into the Plan)
		  		  	b.   ̈  age requirement	  		  	
		  		  	c.   ̈  waiver is for:      (e.g., Employees of a specific division or Employees covered by a Code §410(b)(6)(C)
acquisition)



  

	
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		  		  	  p.  ̈	  	If employed on                      the following requirements, and the entry date requirement, will be waived. The waiver applies
to any Eligible Employee unless c. selected below. Such Employees will enter the Plan as of such date (select a. and/or b. AND c. if applicable; also select 1. OR all that apply of 2. - 4.):	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈


																					
		  		  		  	    a.	  	 ̈	  	service requirement (may let part-time Eligible Employees into the Plan)
		  		  		  	    b.	  	 ̈	  	age requirement
		  		  		  	    c.	  	 ̈	  	waiver is for:      (e.g., Employees of a specific division or Employees covered by a Code §410(b)(6)(C) acquisition)
			
		  		  	Amendment or restatement to change eligibility requirements
		  		  	q.	  	   ̈	  	This amendment or restatement (or a prior amendment and restatement) modified the eligibility requirements and the prior eligibility conditions continue to apply to the Eligible Employees specified below. If this option
is NOT selected, then all Eligible Employees must satisfy the eligibility conditions set forth above.
		  		  		  		  	1.	  	 ̈	  	The eligibility conditions above only apply to Eligible Employees who were not Participants as of the effective date of the modification.
		  		  		  		  	2.	  	 ̈	  	The eligibility conditions above only apply to individuals who were hired on or after the effective date of the modification.
			
	15.	  		  	EFFECTIVE DATE OF PARTICIPATION (ENTRY DATE) (Plan Section 3.2)
		  		  	a.	  	  x	  	Entry date same for all contribution types. An Eligible Employee who has satisfied the eligibility requirements will become a Participant in the Plan for all contribution types as of the entry date selected below
(select one of c. - g., j. or k. below; also select 1. (All Contributions) for entry date selected at c.- g. or j.):
		  		  	b.	  	   ̈  	  	Entry date different dates apply. An Eligible Employee who has satisfied the eligibility requirements will become a Participant in the Plan for the designated contribution type as of the entry dates selected
below (select one or more of c. - k. below; also select all that apply of 2. - 4. for each entry date selected at c. - j.)


 

																					
		  		  	NOTE:	  	Option g. below can only be selected when eligibility for Elective Deferral purposes is six months of service or less and age is 20 1/2 or less. Options g.3. and g.4. may be selected when eligibility is 1 1/2 Years of
Service or less and age is 20 1/2 or less and the Plan provides for 100% vesting.
				
		  		  	NOTE:	  	Unless otherwise specified in this Section or any other Section, Elective Deferrals include Roth Elective Deferrals, after-tax voluntary Employee contributions, and rollover contributions (unless otherwise selected at
Question 46); Matching includes QMACs; and Nonelective Profit Sharing includes QNECs. “ADP test safe harbor contributions” (SH) (including those made pursuant to a QACA) and SIMPLE 401(k) contributions are subject to the provisions for
Elective Deferrals except as provided in Question 27.

  

																					
	 	  	 	  	Entry Date	  	 All

Contributions
	  	 	  	 Elective

Deferrals/SH
	  	Matching	  	 Nonelective

Profit Sharing

		  		  	c.	  	Date requirements met	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  	d.	  	First day of the month coinciding with or next following date requirements met	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  	e.	  	First day of the Plan Year quarter coinciding with or next following date requirements met	  	1. x	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  	f.	  	First day of Plan Year or first day of 7th month of Plan Year coinciding with or next following date requirements met	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  	g.	  	First day of Plan Year coinciding with or next following date requirements met	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  	h.	  	First day of Plan Year in which requirements met	  	N/A	  		  	N/A	  	3.  ̈	  	4.  ̈
		  		  	i.	  	First day of Plan Year nearest date requirements met	  	N/A	  		  	N/A	  	3.  ̈	  	4.  ̈


  

	
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	 	  	 	  	 	  	 Entry Date
	  	 All

Contributions
	  	 	  	 Elective

Deferrals/SH
	  	Matching	  	 Nonelective

Profit Sharing

		  		  		  	j.	  	 Other:
  

(must be definitely determinable and satisfy Note below)
	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈
		  		  		  	k.	  	 ̈	  	Other:                  (must specify contributions to which conditions apply and must be definitely determinable and satisfy Note
below)

  

			
	NOTE:	 	If j. or k. above is selected, then it must be completed in a manner that ensures an Eligible Employee who has satisfied the maximum age (21) and service requirements (1 Year (or Period) of Service (or more than 1 year if full and
immediate vesting)) and who is otherwise entitled to participate, will become a Participant not later than the earlier of (a) 6 months after such requirements are satisfied, or (b) the first day of the first Plan Year after such requirements are
satisfied, unless the Employee separates from service before such participation date.


  

																					
	SERVICE
			
	16.	  		  	RECOGNITION OF SERVICE WITH OTHER EMPLOYERS (Plan Sections 1.62 and 1.88)
		  		  	a.	  	 ̈	  	No service with other employers is recognized except as otherwise required by law (e.g., the Plan already provides for the recognition of service with Employers who have adopted this Plan as well as service with
Affiliated Employers and predecessor Employers who maintained this Plan; skip to Question 17).
		  		  	b.	  	x	  	Prior service with the designated employers is recognized as follows (answer c. and select one or more of c. 1. - 3.; select d. - g. as applicable) (if more than 3 employers, attach an addendum to the Adoption Agreement
or complete option 1. under Section B of Appendix A to the Adoption Agreement (Special Effective Dates and Other Permitted Elections)):

  

																					
	 	  	 	  	Other Employer	  	Eligibility	  	Vesting	  	Contribution
Allocation
		  		  	c.	  	x	  	 Employer name:
 Howe State
Bank
	  	1. x	  	2. x	  	3. x
		  		  	d.	  	x	  	 Employer name:
 First National
Bank of Whitewright
	  	1. x	  	2. x	  	3. x
		  		  	e.	  	x	  	 Employer name:
 First National
Bank of Anna, Town Center Bank. Farmersville Bancshares, Inc., First State Bank, Coupland State Bank, 1 Bank Texas, SSB, United Community Bank, N.A., Bank of Houston, Live Oak State Bank, and Collin Bank
	  	1. x	  	2. x	  	3. x
		  		  	f.	  	 ̈	  	Any entity the Employer acquires whether by asset or stock purchase, but only with respect to individuals who are employees of the acquired entity at the time of the acquisition	  	1.  ̈	  	2.  ̈	  	3.  ̈
	 	  	 	  	Limitations
		  		  	g.	  	 ̈	  	 The following provisions or limitations apply with respect to the recognition of prior
service:                    
 (e.g., credit service with
X only on/following 1/1/13 or credit all service with entities the Employer acquires after 12/31/12)
	  	1.  ̈	  	2.  ̈	  	3.  ̈

  

			
	NOTE:	 	If the other Employer(s) maintained this qualified Plan, then Years (and/or Periods) of Service with such Employer(s) must be recognized pursuant to Plan Sections 1.62 and 1.88 regardless of any selections
above.


  

																					
	17.	  		  	SERVICE CREDITING METHOD (Plan Sections 1.62 and 1.88)
		  		  	NOTE:	  	The provisions set forth in the definition of Year of Service in Plan Section 1.88 will apply, including the following defaults, except as otherwise elected below:
		  		  		  	1.	  	A Year of Service means completion of at least 1,000 Hours of Service during the applicable computation period.


  

	
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		 		 		 		 	2.	 	Hours of Service (Plan Section 1.43) will be based on actual Hours of Service.
		 		 		 		 	3.	 	For eligibility purposes, the computation period will be as defined in Plan Section 1.88 (i.e., shift to the Plan Year if the eligibility condition is one (1) Year of Service or less).
		 		 		 		 	4.	 	For vesting and allocation purposes, the computation period will be the Plan Year.
		 		 		 		 	5.	 	The one-year hold-out rule after a 1-Year Break in Service will not be used.
					
		 		 	a.	 	x	 	Elapsed time method. (Period of Service applies instead of Year of Service) Instead of Hours of Service, elapsed time will be used for:
		 		 		 		 	1.	 	 ̈	 	all purposes (skip to Question 18)
		 		 		 		 	2.	 	x	 	the following purposes (select one or more):
		 		 		 		 		 		 	a.	 	x	 	eligibility to participate
		 		 		 		 		 		 	b.	 	 ̈	 	vesting
		 		 		 		 		 		 	c.	 	 ̈	 	sharing in allocations or contributions
		 		 	b.	 	x	 	Alternative definitions for the Hours of Service method. Instead of the defaults, the following alternatives will apply for the Hours of Service method (select one or more):
		 		 		 		 	1.	 	 ̈	 	Eligibility computation period. Instead of shifting to the Plan Year, the eligibility computation period after the initial eligibility computation period will be based on each anniversary of the date the
Employee first completes an Hour of Service.
		 		 		 		 	2.	 	 ̈	 	Vesting computation period. Instead of the Plan Year, the vesting computation period will be the date an Employee first performs an Hour of Service and each anniversary thereof.
		 		 		 		 	3.	 	x	 	Equivalency method. Instead of using actual Hours of Service, an equivalency method will be used to determine Hours of Service for:
		 		 		 		 		 		 	a.	 	 ̈	 	all purposes
		 		 		 		 		 		 	b.	 	x	 	the following purposes (select one or more):
		 		 		 		 		 		 		 		 	1.   ̈	  	eligibility to participate
		 		 		 		 		 		 		 		 	2.  x	  	vesting
		 		 		 		 		 		 		 		 	3.  x	  	sharing in allocations or contributions
							
		 		 		 		 		 		 	Such method will apply to:
		 		 		 		 		 		 	c.	 	 ̈	 	all Employees
		 		 		 		 		 		 	d.	 	x	 	Employees for whom records of actual Hours of Service are not maintained or available (e.g., salaried Employees)
		 		 		 		 		 		 	e.	 	 ̈	 	other:                      (e.g., per-diem Employees only)
							
		 		 		 		 		 		 	Hours of Service will be determined on the basis of:
		 		 		 		 		 		 	f.	 	 ̈	 	days worked (10 hours per day)
		 		 		 		 		 		 	g.	 	 ̈	 	weeks worked (45 hours per week)
		 		 		 		 		 		 	h.	 	 ̈	 	semi-monthly payroll periods worked (95 hours per semi-monthly pay period)
		 		 		 		 		 		 	i.	 	x	 	months worked (190 hours per month)
		 		 		 		 		 		 	j.	 	 ̈	 	bi-weekly payroll periods worked (90 hours per bi-weekly pay period)
		 		 		 		 		 		 	k.	 	 ̈	 	other:                      (e.g., option f. is used for per-diem Employees and option g. is used for on-call
Employees)
							
		 		 		 		 	4.	 	 ̈	 	Number of Hours of Service required. Instead of 1,000 Hours of Service, Year of Service means the applicable computation period during which an Employee has completed at least
                     (not to exceed 1,000) Hours of Service for:
		 		 		 		 		 		 	a.	 	 ̈	 	all purposes
		 		 		 		 		 		 	b.	 	 ̈	 	the following purposes (select one or more):
		 		 		 		 		 		 		 		 	1.   ̈	  	eligibility to participate
		 		 		 		 		 		 		 		 	4.   ̈	  	vesting
		 		 		 		 		 		 		 		 	5.   ̈	  	sharing in allocations or contributions
	
	VESTING
			
	18.	 		 	VESTING OF PARTICIPANT’S INTEREST (Plan Section 6.4(b))
		 		 	a.	 	 ̈	 	N/A (no Employer Nonelective profit sharing contributions (other than “prevailing wage contributions”), matching contributions or QACA “ADP test safe harbor contributions”; skip to Question
20)
		 		 	b.	 	x	 	The vesting provisions selected below apply to all Participants unless otherwise selected below. In addition, option m. under Section B of Appendix A to the Adoption Agreement (Special Effective Dates and Other
Permitted Elections) can be used to specify any exceptions to the provisions below.


  

	
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		 		 		 		 		 	Vesting waiver. Employees who were employed on the date(s) indicated below and were Participants as of such date are 100% Vested. For Participants who enter the Plan after such date, the vesting provisions
selected below apply (leave blank if no waiver applies):
		 		 		 		 		 	1.	  	 ̈	 	For all contributions. The vesting waiver applies to all contributions if employed on                      (enter
date)
		 		 		 		 		 	2.	  	 ̈	 	For designated contributions. The vesting waiver applies to (select one or more):
		 		 		 		 		 		  		 	a.	 	 ̈	 	Employer Nonelective profit sharing contributions if employed on                     
		 		 		 		 		 		  		 	b.	 	 ̈	 	Employer matching contributions if employed on                     
		 		 		 		 		 		  		 	c.	 	 ̈	 	QACA “ADP test safe harbor contributions” if employed on                     
				
		 		 		 	Vesting for Employer Nonelective profit sharing contributions
		 		 		 	c.	 	 ̈	 	N/A (no Employer Nonelective profit sharing contributions (other than “prevailing wage contributions”); skip to f.)
		 		 		 	d.	 	x	 	100% vesting. Participants are 100% Vested in Employer Nonelective profit sharing contributions upon entering Plan (required if eligibility requirement is greater than one (1) Year (or Period) of Service).
		 		 		 	e.	 	 ̈	 	The following vesting schedule, based on a Participant’s Years of Service (or Periods of Service if the elapsed time method is selected), applies to Employer Nonelective profit sharing contributions:

 
																			
	1.	  	 ̈	  	6 Year Graded:	  	0-1 year-0%;	  	2 years-20%;	  	3 years-40%;	  	4 years-60%;	  	5 years-80%;	  	6 years-100%	  	
	2.	  	 ̈	  	4 Year Graded:	  	1 year-25%;	  	2 years-50%;	  	3 years-75%;	  	4 years-100%	  		  		  	
	3.	  	 ̈	  	5 Year Graded:	  	1 year-20%;	  	2 years-40%;	  	3 years-60%;	  	4 years-80%;	  	5 years-100%	  		  	
	4.	  	 ̈	  	3 Year Cliff:	  	0-2 years-0%;	  	3 years-100%	  		  		  		  		  	
	5.	  	 ̈	  	Other - Must be at least as liberal as either 1. or 4. above in each year without switching between the two schedules:


  

					
	Years (or Periods) of Service	  	Percentage	 
		  	 	    	% 
		  	 	    	% 
		  	 	    	% 
		  	 	    	% 
		  	 	    	% 
		  	 	    	% 

  

									
		 		 	Vesting for Employer matching contributions
		 		 	f.	 	 ̈	 	N/A (no Employer matching contributions; skip to j.)
		 		 	g.	 	x	 	The schedule above will also apply to Employer matching contributions.
		 		 	h.	 	 ̈	 	100% vesting. Participants are 100% Vested in Employer matching contributions upon entering Plan. (required if eligibility requirement is greater than 1 Year (or Period) of Service)
		 		 	i.	 	 ̈	 	The following vesting schedule, based on a Participant’s Years of Service (or Periods of Service if the elapsed time method is selected), applies to Employer matching contributions:

 
																			
	1.	  	 ̈	  	6 Year Graded:	  	0-1 year-0%;	  	2 years-20%;	  	3 years-40%;	  	4 years-60%;	  	5 years-80%;	  	6 years-100%	  	
	2.	  	 ̈	  	4 Year Graded:	  	1 year-25%;	  	2 years-50%;	  	3 years-75%;	  	4 years-100%	  		  		  	
	3.	  	 ̈	  	5 Year Graded:	  	1 year-20%;	  	2 years-40%;	  	3 years-60%;	  	4 years-80%;	  	5 years-100%	  		  	
	4.	  	 ̈	  	3 Year Cliff:	  	0-2 years-0%;	  	3 years-100%	  		  		  		  		  	
	5.	  	 ̈	  	Other - Must be at least as liberal as either 1. or 4. above in each year without switching between the two schedules:


  

					
	Years (or Periods) of Service	  	Percentage	 
		  	 	    	% 
		  	 	    	% 
		  	 	    	% 
		  	 	    	% 
		  	 	    	% 
		  	 	    	% 


  

	
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		 		 	Vesting for QACA safe harbor contributions
		 		 	j.	 	x	 	N/A (no QACA “ADP test safe harbor contributions”; skip to Question 19).
		 		 	k.	 	 ̈	 	100%vesting. Participants are 100% Vested in QACA “ADP test safe harbor contributions” upon entering Plan (skip to Question 19).
		 		 	l.	 	 ̈	 	The following vesting schedule, based on a Participant’s Years of Service (or Periods of Service if the elapsed time method is selected), applies to the Participant’s Qualified Automatic Contribution Safe Harbor
Account:

 
									
	1.	 	 ̈	 	100% after two years:	  	    0-1 year-0%;	  	    2 years-100%
	2.	 	 ̈	 	Other - Must be at least as liberal as 1. above in each year:


  

					
	Years (or Periods) of Service	  	Percentage	 
		
	 Less than 1
	  	 	    	% 
	 1
	  	 	    	% 
	 2
	  	 	100	% 

  

													
	19.	 		 	VESTING OPTIONS
		 		 	Excluded vesting service. The following Years of Service will be disregarded for vesting purposes (select all that apply; leave blank if none apply):
		 		 	a.	 	 ̈	 	Service prior to the initial Effective Date of the Plan or a predecessor plan (as defined in Regulations §1.411(a)-5(b)(3))
		 		 	b.	 	 ̈	 	Service prior to the computation period in which an Employee has attained age 18
			
		 		 	Vesting for death, Total And Permanent Disability and Early Retirement Date. Regardless of the vesting schedule, a Participant will become fully Vested upon (select all that apply; leave blank if none
apply):
		 		 	c.	 	 ̈	 	Death
		 		 	d.	 	 ̈	 	Total and Permanent Disability
		 		 	e.	 	 ̈	 	Early Retirement Date
				
		 		 	 NOTE:
	 	Unless otherwise elected at option v. under Section B of Appendix A to the Adoption Agreement (Special Effective Dates and Other Permitted Elections), the options above apply to QACA “ADP test safe harbor
contributions,” if any, as well as to Employer Nonelective profit sharing contributions and matching contributions.
	
	RETIREMENT AGES
			
	20.	 		 	NORMAL RETIREMENT AGE (“NRA”) (Plan Section 1.55) means:
		 		 	a.	 	x	 	Specific age. The date a Participant attains age 65 (see Note below).
		 		 	b.	 	 ̈	 	Age/participation. The later of the date a Participant attains age      (see Note below) or the      (not to exceed 5th) anniversary of the first day of the Plan Year in
which participation in the Plan commenced.
		 		 	 NOTE:
	 	A Participant’s age specified above may not exceed 65 and, if this Plan includes transferred pension assets, may not be less than age 62 unless the Employer has evidence that the representative typical retirement
age for the adopting Employer’s industry is a lower age, but may be no less than age 55.
			
	21.	 		 	NORMAL RETIREMENT DATE (Plan Section I .56) means, with respect to any Participant, the:
		 		 	a.	 	x	 	date on which the Participant attains “NRA”
		 		 	b.	 	 ̈	 	first day of the month coinciding with or next following the Participant’s “NRA”
		 		 	c.	 	 ̈	 	first day of the month nearest the Participant’s ‘‘NRA”
		 		 	d.	 	 ̈	 	Anniversary Date coinciding with or next following the Participant’s “NRA”
		 		 	e.	 	 ̈	 	Anniversary Date nearest the Participant’s “NRA”
		 		 	f.	 	 ̈	 	Other:                      (e.g., first day of the month following the Participant’s “NRA”).
			
	22.	 		 	EARLY RETIREMENT DATE (Plan Section 1.23)
		 		 	a.	 	 ̈	 	N/A (no early retirement provision provided)
		 		 	b.	 	x	 	Early Retirement Date means the:
		 		 		 		 	1.	 	x	 	date on which a Participant satisfies the early retirement requirements
		 		 		 		 	2.	 	 ̈	 	first day of the month coinciding with or next following the date on which a Participant satisfies the early retirement requirements
		 		 		 		 	3.	 	 ̈	 	Anniversary Date coinciding with or next following the date on which a Participant satisfies the early retirement requirements


  

	
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		 		 		 		 	Early retirement requirements
		 		 		 		 	4.	 	x	 	Participant attains age 55
		 		 		 		 		 		 	AND, completes (leave blank if not applicable)
		 		 		 		 		 		 	a.	 	 ̈	 	at least                      Years (or Periods) of Service for vesting purposes
		 		 		 		 		 		 	b.	 	 ̈	 	at least                      Years (or Periods) of Service for eligibility purposes
		
	COMPENSATION	 	
			
	23.	 		 	COMPENSATION with respect to any Participant is defined as follows (Plan Sections 1.18 and 1.40).
		 		 	Base definition
		 		 	a.	 	x	 	Wages, tips and other compensation on Form W-2
		 		 	b.	 	 ̈	 	Code §3401(a) wages (wages for withholding purposes)
		 		 	c.	 	 ̈	 	415 safe harbor compensation
				
		 		 	 NOTE:
	 	Plan Sections 1.18(d) and 1.40 provide that the base definition of Compensation includes deferrals that are not included in income due to Code §§401(k), 125, 132(f)(4), 403(b), 402(h)(l)(B)(SEP), 414(h)(2),
& 457.
			
		 		 	Determination period. Compensation will be based on the following “determination period” (this will also be the Limitation Year unless otherwise elected at option i. under Section B of Appendix A to the
Adoption Agreement (Special Effective Dates and Other Permitted Elections)):
		 		 	d.	 	x	 	the Plan Year
		 		 	e.	 	 ̈	 	the Fiscal Year coinciding with or ending within the Plan Year
		 		 	f.	 	 ̈	 	the calendar year coinciding with or ending within the Plan Year
			
		 		 	Adjustments to Compensation (for Plan Section 1.18). Compensation will be adjusted by:
		 		 	g.	 	 ̈	 	No adjustments. No adjustments to Compensation for all contribution types (skip to v. below).
		 		 	h.	 	 ̈	 	Adjustments- same for all contribution types. The following Compensation adjustments apply to all contribution types (select one or more of l. - u. below; also select 1. (All Contributions) for each adjustment
selected at l.-t.):
		 		 	i.	 	x	 	Adjustments- different adjustments apply. The following Compensation adjustments for the designated contribution type (select one or more of j. -u. below; also select 1. OR all that apply of 2.-5. for each
adjustment selected at j. - t.):
				
		 		 	 NOTE:
	 	Elective Deferrals include Roth Elective Deferrals, Matching includes QMACs and matching “ADP test safe harbor contributions” (including those made pursuant to a QACA), and Nonelective Profit Sharing includes
QNECs unless specified otherwise. ADP Safe Harbor Nonelective includes nonelective “ADP test safe harbor contributions” (including those made pursuant to a QACA).

  

															
	Adjustments	  	 All

Contributions
	  	 	  	 Elective

Deferrals
	  	Matching	  	Nonelective
Profit
Sharing	  	 ADP

Safe Harbor

Nonelective

	j.	  	no adjustments	  	N/A	  		  	2.  ̈	  	3.  ̈	  	4.  ̈	  	5.  ̈
	k.	  	 excluding salary reductions (401(k), 125,

132(f)(4), 403(b), SEP, 414(h)(2) pickup, & 457)
	  	N/A	  		  	N/A	  	N/A	  	4.  ̈	  	5.  ̈
	l.	  	 excluding reimbursements or other expense

allowances, fringe benefits (cash or
 non-cash), moving expenses,
deferred
 compensation (other than deferrals
 specified in k.
above) and welfare
 benefits.
	  	1. x	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈	  	5.  ̈



  

	
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	m.	  	 excluding Compensation paid during the

“determination period” while not a
 Participant in the
component of the Plan
 for which the definition applies.
	  	1. x	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈	  	5.  ̈
	n.	  	 excluding Compensation paid during the

“determination period” while not a
 Participant in any
component of the Plan
 for which the definition applies.
	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈	  	5.  ̈
	o.	  	excluding Military Differential Pay	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈	  	5.  ̈
	p.	  	excluding overtime	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈	  	5.  ̈
	q.	  	excluding bonuses	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈	  	5.  ̈
	r.	  	excluding commissions	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈	  	5.  ̈
	s.	  	excluding Compensation paid by an Affiliated Employer that has not adopted this Plan.	  	1.  ̈	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈	  	5.  ̈
	t.	  	 other:
 excluding annual performance bonuses
paid in January of the prior year
 (e.g., describe Compensation from the elections available above or a combination thereof as to a Participant group
(e.g., no exclusions as to Division A Employees and exclude bonuses as to Division B Employees); and/or describe another exclusion (e.g., exclude shift differential pay))
	  	1. x	  	OR	  	2.  ̈	  	3.  ̈	  	4.  ̈	  	5.  ̈
	u.	  	 other:                     
(e.g., describe Compensation from the elections available above or a combination thereof as to a contribution source and Participant group (e.g., no exclusions as to Division A Employees and exclude bonuses as to Division B Employees); and/or
describe another exclusion (e.g., exclude shift
 differential pay))



  

							
	NOTE:	 	If p., q., r., s., t. or u. is selected, the definition of Compensation could violate the nondiscrimination rules. In addition, p., q., r., s., t. or u. are not recommended if the Plan is using the ADP/ACP safe harbor
provisions.
		
	Military Differential Pay special effective date (leave blank if not applicable)	  	
	v.	 	 ̈	 	If this is a PPA restatement and the provisions above regarding Military Differential Pay (included unless o. is selected) have a later effective date than Plan Years beginning after December 31, 2008, then enter the date such
provisions were first effective:                      (may not be earlier than January 1, 2009; for Plan Years beginning prior to January 1, 2009,
Military Differential Pay is treated in accordance with the post-severance compensation provisions in the following Question).	  	


  

																	
	24.	 		 	POST-SEVERANCE COMPENSATION (415 REGULATIONS)
		 		 	The following optional provision of the 415 Regulations will apply to Limitation Years beginning on or after July 1, 2007 unless otherwise elected below:
			
		 		 	415 Compensation (post-severance compensation adjustments) (select all that apply at a.- b.; leave blank if none apply)
				
		 		 	NOTE:	 	Unless otherwise elected under a. below, the following defaults apply: 415 Compensation will include (to the extent provided in Plan Section 1.40), post-severance regular pay, leave cash-outs and payments from
nonqualified unfunded deferred compensation plans.
		 		 	a.	 	 ̈	 	The defaults listed above apply except for the following (select one or more):
		 		 		 		 	1.	 	 ̈	 	Leave cash-outs will be excluded
		 		 		 		 	2.	 	 ̈	 	Nonqualified unfunded deferred compensation will be excluded
		 		 		 		 	3.	 	 ̈	 	Military Differential Pay will be included (Plan automatically includes for Limitation Years beginning after December 31, 2008)
		 		 		 		 	4.	 	 ̈	 	Disability continuation payments will be included for:
		 		 		 		 		 		 	a.	 	 ̈	 	Non-highly Compensated Employees only
		 		 		 		 		 		 	b.	 	 ̈	 	all Participants and the salary continuation will continue for the following fixed or determinable
period:                     
		 		 	b.	 	 ̈	 	The last paycheck (“administrative delay”) rule will be applied (amounts paid in the first few weeks of a Limitation Year due to administrative delay relate back to the prior Limitation Year).


  

	
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		 		 	Plan Compensation (post-severance compensation adjustments)
		 		 	c.	 	x	 	Defaults apply. For all contribution types, Compensation will include (to the extent provided in Plan Section 1.18 and to the extent such amounts would be included in Compensation if paid prior to severance of employment)
post-severance regular pay, leave cash-outs, and payments from nonqualified unfunded deferred compensation plans (skip to n. below).
		 		 	d.	 	 ̈	 	Exclude all post-severance compensation. Exclude all post-severance compensation for all contribution types (skip to n. below).
		 		 	e.	 	 ̈	 	Post-severance adjustments - same for all contribution types. The defaults listed at c. apply except for the following for all contribution types (select one or more of i. - m. below; also select 1. (All Contributions) for
each adjustment selected):
		 		 	f.	 	 ̈	 	Post-severance adjustments- different adjustments apply. The defaults listed at c. apply except for the following for the designated contribution type (select one or more of g. - m. below; also select 1. OR all that apply of
2. - 5. for each adjustment selected):

  

																			
	Adjustments	 	 All

Contributions
	 	 	 	 Elective

Deferrals
	 	Matching	 	Nonelective
Profit
Sharing	 	 ADP

Safe Harbor

Nonelective

	g.	 	Defaults apply	 	N/A	 		 	2.  ̈	 	3.  ̈	 	4.  ̈	 	5.  ̈
	h.	 	Exclude all post-severance compensation (may violate the nondiscrimination requirements)	 	N/A	 		 	2.  ̈	 	3.  ̈	 	4.  ̈	 	5.  ̈
	i.	 	Regular pay will be excluded (may violate the nondiscrimination requirements)	 	1.  ̈	 	OR	 	2.  ̈	 	3.  ̈	 	4.  ̈	 	5.  ̈
	j.	 	Leave cash-outs will be excluded	 	1.  ̈	 	OR	 	2.  ̈	 	3.  ̈	 	4.  ̈	 	5.  ̈
	k.	 	Nonqualified unfunded deferred compensation will be excluded	 	1.  ̈	 	OR	 	2.  ̈	 	3.  ̈	 	4.  ̈	 	5.  ̈
	l.	 	Military Differential Pay will be included	 	1.  ̈	 	OR	 	2.  ̈	 	3.  ̈	 	4.  ̈	 	5.  ̈
	m.	 	Disability continuation payments will be included for:	 	1.  ̈	 	OR	 	2.  ̈	 	3.  ̈	 	4.  ̈	 	5.  ̈
		 	a.	 	 ̈	 	Non-highly Compensated Employees only	 		 		 		 		 		 	
		 	b.	 	 ̈	 	all Participants and the salary continuation will continue for the following fixed or determinable period:
                    


  

					
	 NOTE:
	 	The above treatment of Military Differential Pay only applies to Plan Years beginning prior to January 1, 2009. For Plan Years beginning after such date, Military Differential Pay is not considered post-severance compensation
and the provisions of Question 23 apply.
	
	Post-severance compensation special effective date (leave blank if not applicable)
	n.	 	 ̈	 	If this is a PPA restatement and the post-severance compensation adjustments above for 415 Compensation or Plan Compensation applied other than the first day of the Plan Year beginning on or after July 1, 2007, then enter the date
such provisions were first effective:                     


  

									
	CONTRIBUTIONS AND ALLOCATIONS
			
	25.	 		 	SALARY DEFERRAL ARRANGEMENT- ELECTIVE DEFERRALS (Plan Section 12.2) (skip if Elective Deferrals NOT selected at Question 12.b.) (Roth Elective Deferrals are permitted if selected at Question 12.b.1)
			
		 	A.	 	Elective Deferral limit. Each Participant may elect to have Compensation deferred by:
		 		 	a.	 	 ̈	 	up to     %
		 		 	b.	 	 ̈	 	from      % (may not be less than 1%) to     %
		 		 	c.	 	x	 	up to the maximum amount allowed by law (i.e., Code §§402(g) and 415)


  

	
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		 	B.	 	Additional Elective Deferral limits. Regardless of the above limits (if any), the following apply (select all that apply; leave blank if none apply):
		 		 	d.	 	 ̈	 	If a. or b. above is selected, a Participant may make a separate election to defer up to     % of any irregular pay (e.g., bonus) regardless of the limitation in a. or b. above
		 		 	e.	 	x	 	For Participants who are HCEs determined as of the beginning of a Plan Year, then instead of 25.A. applying, the Elective Deferral limit is (must be equal to or lower than limit selected in 25.A.; may not be selected if
HCEs are excluded at 13.g.1 or 13.g.2):
		 		 		 		 	1.	 	 ̈	 	    % of Compensation
		 		 		 		 	2.	 	 ̈	 	the percentage equal to the Elective Deferral limit in effect under Code §402(g)(3) for the calendar year that begins with or within the Plan Year divided by the annual compensation limit in effect for the Plan Year under
Code
§401(a)(17)
		 		 		 		 	3.	 	x	 	other: a percentage determined each year by the proprietor, partners, or board of directors of the Employer and communicated to the Participants on or before the pay period or periods in which such amount is deferred. This
determination will be made by the first day of the plan year in the year to which the election applies (i.e. January 1st). In the absence of an updated determination, the percentage put in place the prior plan year will apply for the current plan
year              (e.g., must be a specific limit that only applies to some or all HCEs)
			
		 	C.	 	Catch-Up Contributions (Plan Section 1.15). May eligible Participants make Catch-Up Contributions?
		 		 	f.	 	 ̈	 	No (skip to D. below)
		 		 	g.	 	x	 	Yes, and the following provisions apply:
		 		 		 		 	Matching Catch-Up Contributions. Will Catch-Up Contributions be taken into account in applying any matching contribution under the Plan?
		 		 		 		 	1.	 	x	 	Yes
		 		 		 		 	2.	 	 ̈	 	No (may not be selected if this Plan provides for matching “ADP test safe harbor contributions” or “ACP test safe harbor matching contributions”)
		 		 		 		 	Special effective date (may be left blank if effective date is same as the Plan or Restatement Effective Date)
		 		 		 		 	3.	 	 ̈	 	The effective date of the Catch-Up Contribution provisions is      (enter special effective date)
		 		 		 		 	Applying limits. If the amount of Elective Deferrals that may be made to the Plan is limited in A. and/or B. above, are Catch-Up Contributions aggregated with other Elective Deferrals in applying such
limits?
		 		 		 		 	4.	 	x	 	No or N/ A (there are no limits or Catch-Up Contributions may be made in addition to any imposed limits)
		 		 		 		 	5.	 	 ̈	 	Yes (if selected, the limits in A. and/or B. must not be less than 75% of Compensation)
			
		 	D.	 	Elective Deferral special effective date (may be left blank if effective date is same as the Plan or Restatement Effective Date)
		 		 	h.	 	 ̈	 	The effective date of the Elective Deferral component of the Plan is      (enter month day, year; may not be earlier than the date on which the Employer first adopts the Elective Deferral component of
the Plan).
			
	26.	 		 	AUTOMATIC CONTRIBUTION ARRANGEMENT (Plan Section 12.2 and 12.9) (skip if Elective Deferrals are NOT selected at Question 12.b.)
			
		 	A.	 	Automatic Deferral provisions. Will the Plan include Automatic Deferral provisions?
		 		 	a.	 	 ̈	 	No (skip to Question 27)
		 		 	b.	 	x	 	Yes, this Plan includes (select one):
		 		 		 		 	1.	 	x	 	A traditional Automatic Contribution Arrangement (not an Eligible Automatic Contribution Arrangement (EACA) or a Qualified Automatic Contribution Arrangement (QACA))
		 		 		 		 	2.	 	 ̈	 	An Eligible Automatic Contribution Arrangement (EACA) but not a Qualified Automatic Contribution Arrangement (QACA)
		 		 		 		 	3.	 	 ̈	 	A Qualified Automatic Contribution Arrangement (QACA) (a QACA, by definition, satisfies the requirements of an Eligible Automatic Contribution Arrangement (EACA)) (must be selected if QACA safe harbor contributions is selected at
12.c.2.)
			
		 	B.	 	Participants subject to the Automatic Deferral provisions. The Automatic Deferral provisions apply to Employees who become Participants on or after the effective date of the Automatic Deferral provisions, except
as otherwise provided herein.
			
		 		 	Application to existing Participants. For Employees who became Participants prior to the effective date of the Automatic Deferral provisions (if an EACA and not a QACA, see the Note below; skip if new
Plan):
		 		 	c.	 	x	 	Provisions do not apply to existing Participants (may not be selected with QACA)


  

	
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		 		 	d.	  	 ̈	 	Provisions apply to existing Participants in accordance with the following (select one):
		 		 		  		 	1.	  	 ̈	  	All Participants. All Participants, regardless of any prior Salary Deferral Agreement.
		 		 		  		 	2.	  	 ̈	  	Affirmative Election of at least Automatic Deferral amount. All Participants, except those who have an Affirmative Election in effect on the effective date of the Automatic Deferral provisions that is at least
equal to the Automatic Deferral amount and except as otherwise provided below with respect to the escalation of deferral provisions.
		 		 		  		 	3.	  	 ̈	  	No existing Affirmative Election. All Participants, except those who have an Affirmative Election in effect on the effective date of the Automatic Deferral provisions and except as otherwise provided below with
respect to the escalation of deferral provisions.
		 		 		  		 	4.	  	 ̈	  	Escalation only. Escalation provisions in Part D. below apply to all Participants, including those who become Participants on or after the effective date of the escalation provisions, who have Affirmative
Elections. No other Automatic Deferral provisions apply. If selected, complete 26.f. under Part C. below with the percentage at which escalation applies and complete 26.j. under Part D. (may not be selected with QACA)
		 		 	e.	  	 ̈	 	Other (may not be used if a QACA):                      (must be definitely determinable in accordance with Regulation
§1.401-1(b)(l )(ii)).
				
		 		 	NOTE:	 	Option E.k.3. may be used to exclude other Participants from the Automatic Deferral provisions.
				
		 		 	NOTE:	 	If an EACA and not a QACA and c. is selected (i.e., EACA does not apply to existing Participants), then the six-month period for relief from the excise tax under Code §4979(f)(1) will not apply. In addition,
effective for Plan Years beginning on or after January 1, 2010, the six-month period for relief from the excise tax will only apply if all HCEs and NHCEs are covered Employees under the EACA for the entire Plan Year (or for the portion of the Plan
Year that such Employees are Eligible Employees under the Plan within the meaning of Code §410(b)).
			
		 	C.	 	Automatic Deferral amount. Unless a Participant makes an Affirmative Election, the Employer will withhold the following Automatic Deferral amount (only select one):
		 		 	f.	  	x	 	3% of Compensation for each payroll period (if a QACA, must not be more than 10% and may not be less than 3% if escalation provisions used in j. below or 6% if no escalation provisions are selected)
		 		 	g.	  	 ̈	 	$          for each payroll period (may not be selected if a QACA or EACA)
		 		 	h.	  	 ̈	 	QACA statutory minimum schedule (may select even if Plan is not a QACA). Unless a modified QACA statutory schedule is selected below, the Employer will withhold from a Participant’s Compensation each payroll
period the percentage of Compensation set forth in the following, which is based on the Plan Year of application to a Participant: 1-2 years-3%; 3 years-4%; 4 years-5%; 5 or more-6%. (if selected, skip D.)
		 		 		  		 	1.	  	 ̈	  	The following modified QACA statutory schedule will apply:

  

			
	 Plan Year of application to a Participant
	  	 Automatic Deferral Percentage

	 1 - 2
	  	    % (not less than 3)
	 3
	  	    % (not less than 4)
	 4
	  	    % (not less than 5)
	 5
	  	    % (not less than 6 and not more than 10)
	 6 and thereafter
	  	    % (not less than 6 and not more than 10)

  

															
		 		 	NOTE:	 	If Plan only applies escalation provisions to Participants with Affirmative Elections then select f. above and enter the percentage at which escalation applies (e.g., if escalation only applies to Participants who have
an Affirmative Election of 3% or greater, then enter 3%).
			
		 	D.	 	Escalation of Automatic Deferral amount (may not be selected with 26.h.)
		 		 	i.	 	 ̈	 	No escalation
		 		 	j.	 	x	 	Scheduled increases. The initial Automatic Deferral amount will increase as selected below (may not be selected with h. above):
		 		 		 		 	1.	 	x	 	by 1% of Compensation up to a maximum of 15% of Compensation (may not be selected if a QACA)
		 		 		 		 	2.	 	 ̈	 	by $         up to a maximum of $         (may not be selected if a QACA or EACA)
		 		 		 		 	3.	 	 ̈	 	other:                      (in order to satisfy the QACA requirements (if applicable), an alternative Automatic
Deferral amount schedule (i) must be uniform based on the number


  

	
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		 		 		 		 		 		 	of years, or portions of years, since the beginning of the initial period for a Participant, (ii) must satisfy the minimum percentage requirement in h. above throughout the Plan Year, and (iii) must not exceed 10% of
Compensation)
					
		 		 		 		 	Timing of escalation
		 		 		 		 	4.	 	 ̈	 	N/A (entry at j.3. includes timing provision)
		 		 		 		 	5.	 	x	 	The escalation provision above will apply as of:
		 		 		 		 		 		 	a.	  	 ̈	 	each anniversary of the Participant’s date of hire
		 		 		 		 		 		 	b.	  	 ̈	 	each anniversary of the Participant’s Entry Date
		 		 		 		 		 		 	c.	  	x	 	the first day of each Plan Year
		 		 		 		 		 		 	d.	  	 ̈	 	the first day of each calendar year
		 		 		 		 		 		 	e.	  	 ̈	 	other:                      (must be a specified date that occurs at least annually after the Plan Year in which the Participant is
first subject to the Automatic Contribution Arrangement).
							
		 		 		 		 		 		 	First period of application. Unless selected below, the escalation provision above will apply as of the second period specified above that begins after the period in which the Participant first has contributions
made pursuant to a default election.
		 		 		 		 		 		 	f.	  	 ̈	 	The escalation provision will apply as of the first period after the Participant first has contributions made pursuant to a default election (or the date of Affirmative Election if 6. or 7. below is selected).
					
		 		 		 		 	 Application to Participants with Affirmative Elections

Unless selected below, the escalation provisions will not apply to Participants with an Affirmative Election.

		 		 		 		 	6.	 	 ̈	 	The escalation provisions apply to Participants with an Affirmative Election of at least     % of Compensation.
		 		 		 		 	7.	 	 ̈	 	The escalation provisions apply to Participants with an Affirmative Election in accordance with the following rules:
                     (must be definitely determinable in accordance with Regulation §1.401-1(b)(1)(ii) and if an EACA, must be
uniform).
			
		 	E.	 	Other Automatic Deferral elections (leave blank if none apply)
		 		 	k.	 	 ̈	 	Optional elections (select one or more)
		 		 		 		 	Type of Elective Deferral. The Automatic Deferral is a Pre-Tax Elective Deferral unless selected below (may only be selected if Roth Elective Deferrals are selected at 12.b.1.):
		 		 		 		 	1.	 	 ̈	 	the Automatic Deferral is a Roth Elective Deferral
		 		 		 		 	2.	 	 ̈	 	other:                      (e.g., 50% Pre-Tax and 50% Roth Elective Deferrals)
					
		 		 		 		 	Excluded Participants. If this is not a QACA, then the following Participants are excluded from the Automatic Deferral provisions:
		 		 		 		 	3.	 	 ̈	 	                     (must be definitely determinable; e.g., union Employees or Participants employed in Division A)
(may not be selected if a QACA). If this option is elected and the Plan is an EACA. then the six-month period for relief from the excise tax under Code §4979(f)(1) will not apply.
			
		 	F.	 	EACA elections (skip if NOT a QACA or EACA)
		 		 	Permissible withdrawals. Does the Plan permit Participant permissible withdrawals (as described in Plan Section 12.2(b)(4)) within 90 days (or less) of first Automatic Deferral?
		 		 	l.	 	 ̈	 	No
		 		 	m.	 	 ̈	 	Yes, within 90 days of first Automatic Deferral
		 		 	n.	 	 ̈	 	Yes, within:      days (may not be less than 30 nor more than 90 days)
			
		 		 	Affirmative Election. For Plan Years beginning on or after January 1, 2010, will Participants who make an Affirmative Election continue to be covered by the EACA provisions (i.e., their Affirmative Election will
remain intact but they must receive an annual notice)? (skip if a QACA)
		 		 	o.	 	 ̈	 	Yes (if selected, then the annual notice must be provided to Participants)
		 		 	p.	 	 ̈	 	No (if selected, then the Plan cannot use the six-month period for relief from the excise tax of Code §4979(f)(1))
			
		 	G.	 	Special effective date (may be left blank if the effective date is the same as the Effective Date)
		 		 	q.	 	 ̈	 	The Automatic Deferral provisions are effective for Plan Years beginning after                      (if using an EACA or
QACA and this is a PPA restatement and the provisions were effective prior to the Restatement Effective Date, then enter the date such provisions were first effective; may not be earlier than December 31, 2007)


  

	
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		 		 	r.	 	x	 	Other: January 1, 2011 (If using an EACA or QACA and this is a PPA restatement and the provisions were effective prior to the Restatement Effective Date, then enter the date such provisions were first effective; may
not be earlier than December 31, 2007. If there are multiple retroactive special effective dates (e.g., for a PPA restatement), complete this Question 26 based on the current Plan provisions and then duplicate this Question 26 and attach as an
Appendix to indicate the special retroactive effective dates and provisions that applied.)
			
	27.	 		 	401(k) ADP TEST SAFE HARBOR PROVISIONS (Plan Sections 12.8 and 12.9) (skip if “ADP test safe harbor contributions” are NOT selected at Question 12.c.)
				
		 		 	 NOTE:
	 	If the Employer wants the discretion to determine whether the provisions will apply on a year-by-year basis, then the Employer may select 27.a. or b. and 27.d.3.
			
		 	A.	 	ADP and ACP test safe harbor. For any Plan Year in which any type of matching contribution is made, will the “ADP and ACP test safe harbor” provisions be used?
		 		 	a.	 	 ̈	 	No. Only the “ADP (and NOT the ACP) test safe harbor” provisions will be used.
		 		 	b.	 	 ̈	 	Yes. Both the “ADP and ACP test safe harbor” provisions will be used for any Plan Year in which any type of matching contribution is made. (If selected, complete the provisions of the Adoption Agreement
relating to Employer matching contributions (i.e., Question 28) that will apply in addition to any selections made in c. below. Also, no allocation conditions may be imposed at 28.E. unless no HCEs are eligible to receive the matching
contribution)
			
		 	B.	 	Safe harbor contribution. The Employer will make the following “ADP test safe harbor contribution” for the Plan Year:
				
		 		 	 NOTE:
	 	The “ACP test safe harbor” is automatically satisfied if the only matching contribution made to the Plan is either, as described below, (1) a basic matching contribution (traditional or QACA) or (2) an enhanced
matching contribution (traditional or QACA) that does not provide a match on Elective Deferrals in excess of 6% of Compensation.
					
		 		 	c.	 	 ̈	 	Safe harbor matching contribution (select one of 1. - 4. AND one of 5. - 9.). The Employer will make matching “ADP test safe harbor contributions” to the Account of each “eligible
Participant” as elected below.
		 		 		 		 	1.	 	 ̈	 	Traditional basic matching contribution (may not be selected if a QACA). The Employer will contribute an amount equal to the sum of 100% of the amount of the Participant’s Elective Deferrals that do not
exceed 3% of the Participant’s Compensation, plus 50% of the amount of the Participant’s Elective Deferrals that exceed 3% of the Participant’s Compensation but do not exceed 5% of the Participant’s Compensation.
		 		 		 		 	2.	 	 ̈	 	Traditional enhanced matching contribution (may not be selected if a QACA). The Employer will contribute an amount equal to the sum of:
		 		 		 		 		 		 	a.	 	 ̈	 	    % (may not be less than 100%) of the Participant’s Elective Deferrals that do not exceed     % (may not be less than 3%; if over 6% or if left blank, the ACP test will still apply) of
the Participant’s Compensation, plus
		 		 		 		 		 		 	b.	 	 ̈	 	    % of the Participant’s Elective Deferrals that exceed     % (must be the same % entered at a.) of the Participant’s Compensation but do not exceed     % (if
over 6% or if left blank, the ACP test will still apply) of the Participant’s Compensation, plus
		 		 		 		 		 		 	c.	 	 ̈	 	    % of the Participant’s Elective Deferrals that exceed     % (must be the same % entered at b.) of the Participant’s Compensation but do not exceed     % (if
over 6% or if left blank, the ACP test will still apply) of the Participant’s Compensation.
								
		 		 		 		 		 		 	 NOTE:
	 	a., b. and c. must be completed so that, at any rate of Elective Deferrals, the matching contribution is at least equal to what the matching contribution would be if the Employer were making basic matching contributions (as defined
in 27.c.l. above), but the rate of match cannot increase as Elective Deferrals increase. For example, if a. is completed to provide a matching contribution equal to 100% of Elective Deferrals up to 4% of Compensation, then b. and c. need not be
completed.


  

	
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		 		 		 		 	3.	 	 ̈	 	QACA basic matching contribution. The Employer will contribute an amount equal to the sum of 100% of a Participant’s Elective Deferrals that do not exceed I% of Participant’s Compensation, plus 50% of
the Participant’s Elective Deferrals that exceed 1% of the Participant’s Compensation hut do not exceed 6% of the Participant’s Compensation.
		 		 		 		 	4.	 	 ̈	 	QACA enhanced matching contribution. The Employer will contribute an amount equal to the sum of:
		 		 		 		 		 		 	a.	 	 ̈	 	    % (may not be less than 100%) of the Participant’s Elective Deferrals that do not exceed     % (may not be less than 1%; if over 6% or if left blank, the ACP test will still apply) of
the Participant’s Compensation, plus
		 		 		 		 		 		 	b.	 	 ̈	 	    % of the Participant’s Elective Deferrals that exceed     % (must be the same % entered at a.) of the Participant’s Compensation but do not exceed     % (if
over 6% or if left blank, the ACP test will still apply) of the Participant’s Compensation, plus
		 		 		 		 		 		 	c.	 	 ̈	 	    % of the Participant’s Elective Deferrals that exceed     % (must be the same % entered at b.) of the Participant’s Compensation but do not exceed     % (if
over 6% or if left blank, the ACP test will still apply) of the Participant’s Compensation.
								
		 		 		 		 		 		 	 NOTE:
	 	a., b. and c. must be completed so that, at any rate of Elective Deferrals, the matching contribution is at least equal to what the matching contribution would be if the Employer were making QACA basic matching contributions (as
defined in 27.c.3. above), but the rate of match cannot increase as Elective Deferrals increase. For example, if a. is completed to provide a matching contribution equal to 100% of Elective Deferrals up to 4% of Compensation, then b. and c. need not
be completed.
					
		 		 		 		 	Determination period. The matching “ADP test safe harbor contribution” above will be applied on the following basis (and Elective Deferrals and any Compensation or dollar limitation used in determining
the matching contribution will be based on the applicable period):
		 		 		 		 	5.	 	 ̈	 	the Plan Year
		 		 		 		 	6.	 	 ̈	 	each payroll period
		 		 		 		 	7.	 	 ̈	 	each month
		 		 		 		 	8.	 	 ̈	 	each Plan Year quarter
		 		 		 		 	9.	 	 ̈	 	each payroll unit (e.g., hour)
					
		 		 	d.	 	 ̈	 	Safe harbor nonelective contributions (select one)
		 		 		 		 	1.	 	 ̈	 	3% contribution. The Employer will make a nonelective “ADP test safe harbor contribution” for the Plan Year to the Account of each “eligible Participant” in an amount equal to 3% of each
Participant’s Compensation.
		 		 		 		 	2.	 	 ̈	 	Stated contribution. The Employer will make a nonelective “ADP test safe harbor contribution” to the Account of each “eligible Participant” in an amount equal to     % (may
not be less than 3%) of each Participant’s Compensation.
		 		 		 		 	3.	 	 ̈	 	“Maybe” election. The Employer may elect to make a nonelective “ADP test safe harbor contribution” after a Plan Year has commenced in accordance with the provisions of Plan Section 12.8(h). If
this option d.3. is selected, the nonelective “ADP test safe harbor contribution” will be required only for a Plan Year for which the Plan is amended to provide for such contribution and the appropriate supplemental notice is provided to
Participants.
		 		 	e.	 	 ̈	 	Safe harbor contribution to another Plan. The Employer will make a nonelective or matching “ADP test safe harbor contribution” to another defined contribution plan maintained by the Employer (specify the
name of the other plan):                     
			
		 	C.	 	Excluded Participants. For purposes of the “ADP test safe harbor contribution,” the term “eligible Participant” means any Participant who is eligible to make Elective Deferrals unless
otherwise excluded below (leave blank if no exclusions):
		 		 	f.	 	 ̈	 	Exclusions (select one or more):
		 		 		 		 	1.	 	 ̈	 	Highly Compensated Employees (HCEs). The Employer may, however, make a discretionary “ADP test safe harbor contribution” for the HCEs in a percentage that does not exceed the amount (or in the case of a
matching “ADP test safe harbor contribution,” the rate) provided to the NHCEs.
		 		 		 		 	2.	 	 ̈	 	Employees who have not satisfied the greatest minimum age and service conditions permitted under Code §410(a) (i.e., age 21 and 1 Year of Service), with the following deemed effective date of
participation:
		 		 		 		 		 		 	a.	 	 ̈	 	the earlier of the first day of the first month or the first day of the seventh month of the Plan Year immediately following the date such conditions are satisfied


  

	
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		 		 		 		 		 		 	b.	 	 ̈	 	the first day of the Plan Year in which the requirements are met
		 		 		 		 		 		 	c.	 	 ̈	 	other:                      (not later than the earlier of (a) 6 months after such requirements are satisfied, or (b)
the first day of the first Plan Year after such requirements are satisfied)
		 		 		 		 	3.	 	 ̈	 	Union Employees (as defined in Plan Section 1.28)
		 		 		 		 	4.	 	 ̈	 	Other:                      (must be an HCE or an Employee who can be excluded under the permissive or mandatory
disaggregation rules of Regulations §§1.401 (k)-1(b)(4) and 1.401(m)-1(b)(4); e.g., Employees who have not completed 6 months of service)
			
		 	D.	 	Special effective dates (may be left blank if no special effective dates need to be specified in this Plan)
		 		 	g.	 	 ̈	 	Safe harbor provisions (other than QACA). The “ADP and ACP test safe harbor” provisions are effective for Plan Years beginning on and after:
                     (enter the first day of the Plan Year for which the provisions are effective and, if necessary, enter any other special
effective dates that apply with respect to the provisions).
		 		 	h.	 	 ̈	 	QACA provisions. The QACA provisions are effective for Plan Years beginning after:                      (if this
is a PPA restatement and the provisions were effective prior to the Restatement Effective Date, then enter the date such provisions were first effective; may not be earlier than December 31, 2007)
		 		 	i.	 	 ̈	 	Other:                      (If there are multiple retroactive special effective dates (e.g., for a PPA
restatement), complete this Question 27 based on the current Plan provisions and then duplicate this Question 27 and attach as an Appendix to indicate the special retroactive effective dates and provisions that applied.)
			
		 	E.	 	Elective Deferrals considered for matching contribution. If a matching contribution is selected above, then the Plan will disregard a Participant’s Elective Deferrals that are made prior to the date the
matching contribution component of the Plan is effective with respect to such Participant unless otherwise elected below.
		 		 	j.	 	 ̈	 	The Plan will include a Participant’s Elective Deferrals that are made prior to the date the matching contribution component of the Plan is effective with respect to such Participant.
			
	28.	 		 	 EMPLOYER MATCHING CONTRIBUTIONS (Plan Section 12.1(a)(2)) (skip if matching contributions are NOT selected at Question
12.d.)
  
 If the “ACP test safe harbor” provisions are being used (i.e.,
Question 27.b. is selected), then the Plan will only take into account Elective Deferrals up to 6% of Compensation in applying the matching contribution set forth below and the maximum discretionary matching contribution that may be made on behalf
of any Participant is 4% of Compensation.

			
		 	A.	 	Matching formula.
		 		 	a.	 	 ̈	 	Employer matching contribution as follows (select 1. or 2.):
		 		 		 		 	1.	 	 ̈	 	Discretionary. The Employer may make matching contributions equal to a discretionary percentage, to be determined by the Employer, of the Participant’s Elective Deferrals.
		 		 		 		 		 		 	a.	 	 ̈	 	Discretionary based on business units or location. The Employer may determine a separate discretionary matching contribution for Participants working in different business units or locations.
		 		 		 		 	2.	 	 ̈	 	Fixed-uniform rate/amount. The Employer will make matching contributions equal to     % (e.g., 50) of the Participant’s Elective Deferrals, plus (select a. or leave blank if not
applicable):
		 		 		 		 		 		 	a.	 	 ̈	 	an additional matching contribution of a discretionary percentage determined by the Employer,
		 		 		 		 		 		 		 		 	2.	 	 ̈	 	but not to exceed     % of Compensation (leave blank if not applicable)
		 		 		 		 	Matching limit on Elective Deferrals. In determining the Employer matching contribution above, only the following will be matched. Elective Deferrals up to (select 3. OR 4.; leave blank if not
applicable):
		 		 		 		 	3.	 	 ̈	 	the percentage or dollar amount specified below (select one or both)
		 		 		 		 		 		 	a.	 	 ̈	 	    % of a Participant’s Compensation.
		 		 		 		 		 		 	b.	 	 ̈	 	$        .
		 		 		 		 	4.	 	 ̈	 	a discretionary percentage of a Participant’s Compensation or a discretionary dollar amount, the percentage or dollar amount to be determined by the Employer on a uniform basis for all Participants.


  

	
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		 		 	b.	 	 ̈	 	Discretionary - tiered. The Employer may make matching contributions equal to a discretionary percentage of a Participant’s Elective Deferrals, to be determined by the Employer, of each tier, to be determined
by the Employer. The tiers may be based on the rate of a Participant’s Elective Deferrals or Years of Service.
		 		 	c.	 	 ̈	 	Fixed - tiered. The Employer will make matching contributions equal to a uniform percentage of each tier of each Participant’s Elective Deferrals, determined as follows:
						
		 		 		 		 	NOTE:	 	Fill in only percentages or dollar amounts, but not both. If percentages are used, each tier represents the amount of the Participant’s applicable contributions that equals the specified percentage of the Participant’s
Compensation (add additional tiers if necessary):

  

					
	Tiers of Contributions (indicate $ or %)	  	Matching Percentage	 
	 First             
	  	 	    	% 
	 Next             
	  	 	    	% 
	 Next             
	  	 	    	% 
	 Next             
	  	 	    	% 

  

									
		 		 	d.	 	x	 	Fixed - Years of Service. The Employer will make matching contributions equal to a uniform percentage of each Participant’s Elective Deferrals based on the Participant’s Years of Service (or Periods of Service if
the elapsed time method is selected), determined as follows (add additional tiers if necessary):

  

					
	Years (or Periods) of Service	  	Matching Percentage	 
		
	 0-5
	  	 	50	% 
	 6-10
	  	 	75	% 
	 11 or more
	  	 	100	% 

  

																					
		 		 		 		 	For purposes of the above matching contribution formula, a Year (or Period) of Service means a Year (or Period) of Service for:
		 		 		 		 		  		 		 		 	1.	 	 ̈	 	vesting purposes
		 		 		 		 		  		 		 		 	2.	 	x	 	eligibility purposes
					
		 		 		 		 	In determining the Employer matching contribution above, only Elective Deferrals up to the percentage or dollar amount specified below will be matched (select all that apply; leave blank if not applicable):
		 		 		 		 		  		 		 		 	3.	 	 ̈	 	    % of a Participant’s Compensation.
		 		 		 		 		  		 		 		 	4.	 	 ̈	 	$        .
					
		 		 	e.	 	 ̈	 	Other:                      (the formula described must satisfy the definitely determinable requirement under Reg. §1.401-1(b). If the formula is non-uniform, it is not a design-based safe harbor for nondiscrimination purposes.)
				
		 		 	NOTE:	 	If b., c., d. or e. above is selected, the Plan may violate the Code §401(a)(4) nondiscrimination requirements if the rate of matching contributions increases as a Participant’s Elective Deferrals or Years (or
Periods) of Service increase.
			
		 		 	Maximum matching contribution. The matching contribution made on behalf of any Participant for any Plan Year will not exceed (leave blank if no limit on matching contribution):
		 		 	f.	 	 ̈	 	$         .
		 		 	g.	 	x	 	6% of Compensation.
			
		 	B.	 	Elective Deferrals considered for matching contribution. The Plan will disregard a Participant’s Elective Deferrals that are made prior to the date the matching contribution component of the Plan is
effective with respect to such Participant unless otherwise elected below.
		 		 	h.	 	 ̈	 	The Plan will include a Participant’s Elective Deferrals that are made prior to the date the matching contribution component of the Plan is effective with respect to such Participant.


  

	
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		 	C.	 	Period of determination. The matching contribution formula will be applied on the following basis (and Elective Deferrals and any Compensation or dollar limitation used in determining the matching contribution
will be based on the applicable period):
		 		 	i.	 	 ̈	 	the Plan Year
		 		 	j.	 	x	 	each payroll period
		 		 	k.	 	 ̈	 	each month
		 		 	l.	 	 ̈	 	each Plan Year quarter
		 		 	m.	 	 ̈	 	each payroll unit (e.g., hour)
		 		 	n.	 	 ̈	 	N/A (Plan only provides for discretionary matching contributions; i.e., a.1. or b. is selected above)
				
		 		 	 NOTE:
	 	For any discretionary match, the Employer will determine the calculation methodology at the time the matching contribution is determined.
			
		 	D.	 	QMACs (Plan Section 1.69). The matching contributions will NOT be Qualified Matching Contributions (QMACs) unless otherwise selected below (leave blank if not applicable).
		 		 	o.	 	 ̈	 	The matching contributions will be QMACs (fully Vested and subject to restrictions on withdrawals as set forth in the Plan). Such contributions may be used in either the ADP or ACP test.
			
		 	E.	 	Allocation conditions (Plan Section 12.3). Select p. OR q. and all that apply of r.- x. (Note: If the “ACP test safe harbor” provisions are being used (Question 27.b.), option p. below (no
conditions) must be selected, unless no HCEs are eligible to receive the matching contribution.)
		 		 	p.	 	x	 	No conditions. All Participants share in the allocations regardless of service completed during the Plan Year or employment status on the last day of the Plan Year (skip r.- x.).
		 		 	q.	 	 ̈	 	 Allocation conditions apply (select one of 1. - 5. AND one of 6.- 9. below)

Conditions for Participants NOT employed on the last day of the Plan Year.

		 		 		 		 	1.	 	 ̈	 	A Participant must complete more than      (not to exceed 500) Hours of Service (or      (not to exceed 3) months of service if the elapsed time method is selected).
		 		 		 		 	2.	 	 ̈	 	A Participant must complete a Year of Service (or Period of Service if the elapsed time method is selected). (could cause the Plan to violate coverage requirements under Code §410(b))
		 		 		 		 	3.	 	 ̈	 	Participants will NOT share in the allocations, regardless of service. (could cause the Plan to violate coverage requirements under Code §410(b))
		 		 		 		 	4.	 	 ̈	 	Participants will share in the allocations, regardless of service.
		 		 		 		 	5.	 	 ̈	 	Other:                      (must be definitely determinable, not subject to Employer discretion and may not require more than one
Year of Service (or Period of Service if the elapsed time method is selected))
					
		 		 		 		 	Conditions for Participants employed on the last day of the Plan Year (options 7., 8. and 9. could cause the Plan to violate coverage requirements under Code §410(b))
		 		 		 		 	6.	 	 ̈	 	No service requirement.
		 		 		 		 	7.	 	 ̈	 	A Participant must complete a Year of Service (or Period of Service if the elapsed time method is selected).
		 		 		 		 	8.	 	 ̈	 	A Participant must complete at least      (not to exceed 1,000) Hours of Service during the Plan Year.
		 		 		 		 	9.	 	 ̈	 	Other:                      (must be definitely determinable, not subject to Employer discretion and may not require more than one
Year of Service (or Period of Service if the elapsed time method is selected)).
			
		 		 	Waiver of conditions for Participants NOT employed on the last day of the Plan Year. If q.l., 2., 3., or 5. is selected, Participants who are not employed on the last day of the Plan Year in which one of the
following events occur will be eligible to share in the allocations regardless of the above conditions (select all that apply; leave blank if none apply):
		 		 	r.	 	 ̈	 	Death
		 		 	s.	 	 ̈	 	Total and Permanent Disability
		 		 	t.	 	 ̈	 	Termination of employment on or after Normal Retirement Age
		 		 		 		 	1.	 	 ̈	 	or Early Retirement Date
			
		 		 	Code §410(b) fail-safe. lf q.2., 3., 5. and/or q.7., 8. or 9. is selected, the Code §410(b) ratio percentage fail-safe provisions (Plan Section 12.3(f)) will NOT apply unless selected below (leave blank
if not applicable or fail-safe will not be used):
		 		 	u.	 	 ̈	 	The Plan will use the Code §410(b) fail-safe provisions and must satisfy the “ratio percentage test” of Code §410(b).


  

	
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		 		 	Conditions based on period other than Plan Year. The allocation conditions above will be applied based on the Plan Year unless otherwise selected below. If selected, the above provisions will be applied by
substituting the term Plan Year with the specified period (e.g., if Plan Year quarter is selected below and the allocation condition is 250 Hours of Service per quarter, enter 250 hours (not 1000) at q.8. above). (may not be selected with q.2. or
q.7.)
		 		 	v.	 	 ̈	 	The Plan Year quarter.
		 		 	w.	 	 ̈	 	Payroll period.
		 		 	x.	 	 ̈	 	Other:                      (must be definitely determinable and not subject to Employer discretion and may not be
longer than a twelve month period).
			
		 	F.	 	Additional matching contributions. No additional matching contribution may be made unless otherwise selected below (leave blank if not applicable).
		 		 	y.	 	 ̈	 	Additional matching contributions may be made (e.g., a matching contribution made on a periodic basis as well as a matching contribution based on the end of the Plan Year). Specify the additional matching contribution by
attaching an addendum to the Adoption Agreement that duplicates this entire Question 28. If selected, the additional matching contribution applies to all Participants eligible to share in matching contributions except as otherwise specified in the
addendum or below.
		 		 		 		 	1.	 	 ̈	 	The additional matching contribution only applies to the following Participants:      (must be definitely determinable). (If the additional matching contribution is in lieu of the matching contribution set forth
in 28A - E above then use Eligible Employee question to exclude these Participants from such matching contribution.)
			
		 	G.	 	True-up contributions. Under Period of determination above, if j.-m. is selected, does the Employer have the discretion to true-up the Employer matching contribution (i.e., apply the Employer matching contribution
on a Plan Year basis)? (leave blank if not applicable).
		 		 	z.	 	x	 	Yes (may not be elected if the “ADP and/or ACP test safe harbor” provisions are being used).
			
	29.	 		 	EMPLOYER PROFIT SHARING CONTRIBUTIONS (Plan Section 12.l(a)(3)) (skip Questions 29 and 30 if Employer profit sharing contributions are NOT selected at Question 12.e.)
		 	A.	 	Profit sharing formula (c. may be selected in addition to a., b. or d.)
		 		 	a.	 	x	 	Discretionary. Discretionary contribution, to be determined by the Employer.
		 		 		 		 	1.	 	 ̈	 	Discretionary based on business units or location. The Employer may determine a separate discretionary contribution for Participants working in different business units or locations.
		 		 	b.	 	 ̈	 	Fixed. Fixed contribution equal to     % of Compensation of Participants eligible to share in allocations.
		 		 	c.	 	 ̈	 	 Prevailing wage contribution. The Employer will make a “prevailing wage contribution” on behalf of each
Participant who performs services subject to the Service Contract Act, Davis-Bacon Act or similar federal, state, or municipal prevailing wage statutes. The “prevailing wage contribution” will be an amount equal to the remaining balance of
the prevailing wage defined bona-fide fringe benefit amount, based on the Participant’s employment classification as designated on the appropriate prevailing wage determination, after the application of other prevailing wage defined bona-fide
fringe payments. Specify the “prevailing wage contribution” by attaching an appendix to the Adoption Agreement that indicates the contribution rate(s) applicable to the prevailing wage employment/job classification(s). The “prevailing
wage contribution” will not be subject to any age or service requirements set forth in Question 14, entry date provisions at Question 15, nor to any service or employment conditions set forth in Question 30 and will be 100% Vested.

 
 Additional “prevailing wage contribution” provisions (select all that
apply; leave blank if none apply)

		 		 		 		 	1.	 	 ̈	 	Offset. The “prevailing wage contribution” made on behalf of a Participant for a Plan Year will reduce (offset) other Employer contributions allocated or contributed on behalf of such Participant for the
Plan.
		 		 		 		 	2.	 	 ̈	 	Exclude Highly Compensated Employees. Highly Compensated Employees will be excluded from receiving a “prevailing wage contribution.”
		 		 		 		 	3.	 	 ̈	 	QNEC. The “prevailing wage contribution” is considered a Qualified Nonelective Contribution (QNEC).
		 		 	d.	 	 ̈	 	Other:                      (the formula described must satisfy the definitely determinable requirement under Reg.
§1.401-1(b). If the formula is non-uniform, it is not a design-based safe harbor for nondiscrimination purposes.)


  

	
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		 	B.	 	Contribution allocations. If a., b., or d. above is selected, the Employer Nonelective profit sharing contribution for a Plan Year will be allocated as follows:
		 		 	e.	 	 ̈	 	INCORPORATION OF CONTRIBUTION FORMULA. In accordance with the contribution formula specified above (may only be selected if b. or d. above is selected).
		 		 	f.	 	 ̈	 	NON-INTEGRA TED ALLOCATION
		 		 		 		 	1.	 	 ̈	 	in the same ratio as each Participant’s Compensation bears to the total of such Compensation of all Participants
		 		 		 		 	2.	 	 ̈	 	in the same dollar amount to all Participants (per capita)
		 		 		 		 	3.	 	 ̈	 	in the same dollar amount per Hour of Service completed by each Participant
		 		 		 		 	4.	 	 ̈	 	in the same proportion that each Participant’s points bears to the total of such points of all Participants. A Participant’s points with respect to any Plan Year will be computed as follows (select all that
apply):
		 		 		 		 		 		 	a.	 	 ̈	 	     point(s) will be allocated for each Year of Service (or Period of Service).
		 		 		 		 		 		 	However, the maximum Years (or Periods if elapsed time method is selected) of Service taken into account will not exceed:
		 		 		 		 		 		 		 		 	1.   ̈      (leave blank if no limit on service applies).
		 		 		 		 		 		 	Year of Service (or Period of Service if applicable), means:
		 		 		 		 		 		 		 		 	2.   ̈  service for eligibility purposes
		 		 		 		 		 		 		 		 	3.   ̈  service for vesting purposes
		 		 		 		 		 		 	b.	 	 ̈	 	     point(s) will be allocated for each full $         (may not exceed $200) of Compensation
		 		 		 		 		 		 	c.	 	 ̈	 	     point(s) will be allocated for each year of age as of the last day of the Plan Year
		 		 	g.	 	 ̈	 	INTEGRATED (PERMITTED DISPARITY) ALLOCATION
		 		 		 		 	In accordance with Plan Section 4.3(b)(2) based on a Participant’s Compensation in excess of:
		 		 		 		 	1.	 	 ̈	 	the Taxable Wage Base
		 		 		 		 	2.	 	 ̈	 	     % (not to exceed 100%) of the Taxable Wage Base (see Note below)
		 		 		 		 	3.	 	 ̈	 	80% of the Taxable Wage Base plus $1.00
		 		 		 		 	4.	 	 ̈	 	$          (not greater than the Taxable Wage Base) (see Note below)
		 		 		 		 	NOTE:	 	The integration percentage of 5.7% will be reduced to:
		 		 		 		 		 		 	1.   4.3% if 2. or 4. above is more than 20% and less than or equal to 80% of the Taxable Wage Base.
		 		 		 		 		 		 	2.   5.4% if 3. is selected or if 2. or 4. above is more than 80% of the Taxable Wage Base.
					
		 		 	h.	 	x	 	NON-SAFE HARBOR ALLOCATION METHODS
		 		 		 		 	1.	 	x	 	Grouping method. Pursuant to Plan Section 4.3(b)(3)(vi), the classifications are (select a. or b.):
		 		 		 		 		 		 	a.	 	x	 	Each Participant constitutes a separate classification.
		 		 		 		 		 		 	b.	 	 ̈	 	 Participants will be divided into the following classifications with the allocation methods indicated under each classification.

 Definition of classifications. Define each classification and specify the method of allocating the contribution among members of each
classification. Classifications specified below must be clearly defined in a manner that will not violate the definitely determinable allocation requirement of Regulation §1.401-l(b)(l)(ii). The design of the groups cannot be such that the only
NHCEs benefiting under the Plan are those with the lowest amount of Compensation and/or the shortest periods of service and who may represent the minimum number of these Employees necessary to satisfy coverage under Code §410(b).

											
		 		 		 		 		 		 		 		 	Classification A will consist of	 	  
	 	
		 		 		 		 		 		 		 		 	The allocation method will be:	 	     ̈	 	pro rata based on Compensation
		 		 		 		 		 		 		 		 		 	     ̈	 	equal dollar amounts (per capita)
		 		 		 		 		 		 		 		 	Classification B will consist of	 	  
	 	
		 		 		 		 		 		 		 		 	The allocation method will be:	 	     ̈	 	pro rata based on Compensation
		 		 		 		 		 		 		 		 		 	     ̈	 	equal dollar amounts (per capita)
		 		 		 		 		 		 		 		 	Classification C will consist of	 	  
	 	
		 		 		 		 		 		 		 		 	The allocation method will be:	 	     ̈	 	pro rata based on Compensation
		 		 		 		 		 		 		 		 		 	     ̈	 	equal dollar amounts (per capita)


  

	
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		 		 		 		 		 		 		 		 	Classification D will consist of	 	  
	 	
		 		 		 		 		 		 		 		 	The allocation method will be:	 	     ̈	 	pro rata based on Compensation
		 		 		 		 		 		 		 		 		 	     ̈	 	equal dollar amounts (per capita)
		 		 		 		 		 		 		 		 	Additional classifications                      (specify the classification and which of the above allocation methods
(pro rata or per capital will be used for each classification)
								
		 		 		 		 		 		 	NOTE:	 	In the case of Self-Employed Individuals (i.e., sole proprietors or partners), the requirements or Regulation §1.401(k)-1(a)(6) continue to apply and the allocation method should not be such that a cash or deferred
election is created for a Self-Employed Individual as a result of application of the allocation method.
								
		 		 		 		 		 		 	NOTE:	 	If more than four (4) classifications, the additional classifications and allocation methods may be attached as an addendum to the Adoption Agreement or may be entered under Additional Classifications above.
							
		 		 		 		 		 		 	Determination of applicable group. If a Participant shifts from one classification to another during a Plan Year, then unless selected below, the Participant is in a classification based on the Participant’s
status as of the last day of the Plan Year, or if earlier, the date of termination of employment. If selected below, the Administrator will apportion the Participant’s allocation during a Plan Year based on the following:
									
		 		 		 		 		 		 	1.	 	 ̈	 	Beginning of Plan Year. The classification will be based on the Participant’s status as of the beginning of the Plan Year.
		 		 		 		 		 		 	2.	 	 ̈	 	Months in each classification. Pro rata based on the number of months the Participant spent in each classification.
		 		 		 		 		 		 	3.	 	 ̈	 	Days in each classification. Pro rata based on the number of days the Participant spent in each classification.
		 		 		 		 		 		 	4.	 	 ̈	 	One classification only. The Employer in a nondiscriminatory manner will direct the Administrator to place the Participant in only one classification for the entire Plan Year during which the shift occurs.
		 		 		 		 	2.	 	 ̈	 	Age-weighted method. The Schedule of Age-Weighted Allocation Factors is set forth in attached Exhibit A (which is hereby incorporated by reference and made a part of the Plan) and will be based on the following
interest rate (if no selection is made, c. will be deemed to have been selected):
		 		 		 		 		 		 	a.	 	 ̈	 	7.5% interest	 		 		 	
		 		 		 		 		 		 	b.	 	 ̈	 	8.0% interest	 		 		 	
		 		 		 		 		 		 	c.	 	 ̈	 	8.5% interest	 		 		 	
		 		 		 		 	3.	 	 ̈	 	Other:                      (the formula described must satisfy the definitely determinable requirement under
Reg. § 1.401-l(b). If the formula is non-uniform, it is not a design-based safe harbor for nondiscrimination purposes.)
			
	30.	 		 	ALLOCATION CONDITIONS (Plan Section 12.3). Requirements to share in allocations of Employer Nonelective profit sharing contributions and QNECs (as permitted by Plan Section 12.1(a)(4) (select a OR b. and all that apply
of c. - f.)
		 		 	a.	 	 ̈	 	No conditions. All Participants share in the allocations regardless of service completed during the Plan Year or employment status on the last day of the Plan Year (skip to Question 31).
		 		 	b.	 	x	 	Allocation conditions apply (select one of 1.- 5. AND one of 6.- 9. below)
		 		 		 		 	Conditions for Participants NOT employed on the last day of the Plan Year
		 		 		 		 	1.	 	 ̈	 	A Participant must complete more than                      (not to exceed 500) Hours of Service (or
     (not to exceed 3) months of service if the elapsed time method is selected).
		 		 		 		 	2.	 	 ̈	 	A Participant must complete a Year of Service (or Period of Service if the elapsed time method is selected). (could cause the Plan to violate coverage requirements under Code §410(b))
		 		 		 		 	3.	 	x	 	Participants will NOT share in the allocations, regardless of service. (could cause the Plan to violate coverage requirements under Code §410(b))
		 		 		 		 	4.	 	 ̈	 	Participants will share in the allocations, regardless of service.
		 		 		 		 	5.	 	 ̈	 	Other:                      (must be definitely determinable, not subject to Employer discretion and may not require
more than one Year of Service (or Period of Service if the elapsed time method is selected)).


  

	
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		 		 		 		 	Conditions for Participants employed on the last day of the Plan Year (options 7., 8. and 9. could cause the Plan to violate coverage requirements under Code §410(b))
		 		 		 		 	6.	  	 ̈	  	No service requirement.
		 		 		 		 	7.	  	x	  	A Participant must complete a Year of Service (or Period of Service if the elapsed time method is selected).
		 		 		 		 	8.	  	 ̈	  	A Participant must complete at least      (not to exceed 1,000) Hours of Service during the Plan Year.
		 		 		 		 	9.	  	 ̈	  	Other:                      (must be definitely determinable, not subject to Employer discretion and may not require more than one
Year of Service (or Period of Service if the elapsed time method is selected)).
			
		 		 	Waiver of conditions for Participants NOT employed on the last day of the Plan Year. If b. 1., 2., 3., or 5. is selected, Participants who are not employed on the last day of the Plan Year in which one of the
following events occur will be eligible to share in the allocations regardless of the above conditions (select all that apply; leave blank if none apply):
		 		 	c.	 	x	 	Death
		 		 	d.	 	x	 	Total and Permanent Disability
		 		 	e.	 	 ̈	 	Termination of employment on or after Normal Retirement Age
		 		 		 		 	1.	  	 ̈	  	or Early Retirement Date
		 		 	Code §410(b) fail-safe. If b.2., 3., 5. and/or b. 7., 8. or 9. is selected, the Code §410(b) ratio percentage fail-safe provisions will NOT apply (Plan Section 4.3(m)) unless selected below (leave blank
if not applicable or fail-safe will not be used):
		 		 	f.	 	 ̈	 	The Plan will use the Code §410(b) fail-safe provisions and must satisfy the ratio percentage test of Code §410(b).
			
	31.	 		 	FORFEITURES (Plan Sections 1.37 and 4.3(e))
		 		 	Except as provided in Plan Section 1.37, a Forfeiture will occur:
		 		 	a.	 	x	 	N/A (may only be selected if all contributions are fully Vested (default provisions at Plan Section 4.3(e) apply); skip to Question 32)
		 		 	b.	 	 ̈	 	As of the earlier of (1) the last day of the Plan Year in which the former Participant incurs five (5) consecutive 1-Year Breaks in Service, or (2) the distribution of the entire Vested portion of the Participant’s
Account.
		 		 	c.	 	 ̈	 	As of the last day of the Plan Year in which the former Participant incurs five (5) consecutive 1-Year Breaks in Service.
		 		 	NOTE:	 	(1) Forfeitures are disposed of in accordance with Employer direction that is consistent with Section 4.3(e).
		 		 		 		 	(2) Effective for Plan Years beginning after the Plan Year in which this Plan document is adopted, Forfeitures may not be used to reduce Employer contributions which are required pursuant to the Code to be fully Vested
when contributed to the Plan (such as QMACs, QNECs and “ADP test safe harbor contributions” other than QACA “ADP test safe harbor contributions”). The reallocation of Forfeitures could affect the Plan’s top-heavy exemption
(see Plan Section 12.8(f)). One approach to avoid this result is to provide for a discretionary matching contribution that satisfies the “ACP test safe harbor” provisions (i.e., select Question 27A.b. and select a discretionary matching
contribution at Question 28) and then allocate Forfeitures as a matching contribution.
			
	32.	 		 	 ALLOCATION OF EARNINGS (Plan Section 4.3(c))

Allocation of earnings with respect to amounts which are not subject to Participant investment direction and which are contributed to the Plan after the
previous Valuation Date will be determined:

		 		 	a.	 	x	 	N/A. (all assets in the Plan are subject to Participant investment direction)
		 		 	b.	 	 ̈	 	by using a weighted average based on the amount of time that has passed between the date a contribution or distribution is made and the prior Valuation Date
		 		 	c.	 	 ̈	 	by treating one-half of all such contributions as being a part of the Participant’s nonsegregated Account balance as of the previous Valuation Date
		 		 	d.	 	 ̈	 	by using the method specified in Plan Section 4.3(c) (balance forward method)
		 		 	e.	 	 ̈	 	other:                      (must be a definite predetermined formula that is not based on Compensation, that satisfies
the nondiscrimination requirements of Regulation §1.401(a)(4)-4, and that is applied uniformly to all Participants)
			
	33.	 		 	 TOP-HEAVY MINIMUM ALLOCATION
 The
minimum allocation requirements for any Top-Heavy Plan Year will be applied only to Non-Key Employee Participants unless selected below:

		 		 	a.	 	 ̈	 	The Top-Heavy minimum will be provided to both Key and Non-Key Employee Participants.


  

	
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	DISTRIBUTIONS
			
	34.	 		 	 FORM OF DISTRIBUTIONS (Plan Sections 6.5 and 6.6)

Distributions under the Plan may be made in (select all that apply; must select at least one from a. - e. unless g. is selected below)

		 		 	a.	 	x	 	lump-sums
		 		 	b.	 	 ̈	 	substantially equal installments
		 		 	c.	 	x	 	partial withdrawals, provided the minimum withdrawal is $         (leave blank if no minimum)
		 		 	d.	 	 ̈	 	partial withdrawals or installments are only permitted for Participants or Beneficiaries who must receive required minimum distributions under Code §401(a)(9) except for the following (e.g., partial is not permitted
for death benefits; leave blank if no exceptions):
		 		 		 		 	1.	 	 ̈	 	
		 		 	e.	 	 ̈	 	other:                      (must be definitely determinable and not subject to Employer discretion)
		 		 	 NOTE:
	 	Regardless of the above, a Participant is not required to request a withdrawal of his or her total Account for an in-service distribution, a hardship distribution, or a distribution from the Participant’s Rollover
Account.
		 		 	Annuities. Is the annuity form of distribution the normal form of distribution?
				
		 		 	NOTE:	 	If this Plan includes transferred pension assets, f.1. or g. below must be selected.
		 		 	f.	 	x	 	Annuities are not allowed or are not the normal form of distribution (except as indicated below). Plan Section 6.13(b) will apply and the joint and survivor rules of Code §§401(a)(11) and 417 will
not apply to the Plan.
		 		 		 		 	Special rules. An annuity form of distribution is available to certain Participants and/or with respect to only a portion of the Plan assets according to the following: (select all that apply)
		 		 		 		 	1.	 	 ̈	 	Pension assets. Annuities are the normal form of distribution for assets that are transferred pension assets (Plan Section 6.13(a)).
		 		 		 		 	2.	 	 ̈	 	Annuity selected by Participant. Plan Section 6.13(c) will apply and the joint and survivor rules of Code §§401(a)(11) and 417 will apply only if an annuity form of distribution is selected by a
Participant.
		 		 		 		 		 		 	However, the Participant may only select an annuity distribution according to the following:
		 		 		 		 		 		 	a.	  	 ̈	  	(leave blank if no conditions apply).
		 		 	g.	 	 ̈	 	Annuities are the normal form of distribution. The qualified Joint and Survivor Annuity and Qualified Pre-Retirement Survivor Annuity provisions apply (Plan Section 6.13
will not apply and the joint and survivor rules of Code §§401(a)(11) and 417 will automatically apply).
			
		 		 	Pre-Retirement Survivor Annuity
		 		 	If the Plan permits an annuity form of payment under option f.1. or g. above, the Pre-Retirement Survivor Annuity (minimum Spouse’s death benefit) will be equal to 50% of a Participant’s interest in the Plan
unless a different percentage is selected below (leave blank if default applies)
		 		 	h.	 	 ̈	 	100% of a Participant’s interest in the Plan.
		 		 	i.	 	 ̈	 	    % (may not be less than 50%) of a Participant’s interest in the Plan.
		 		 	Cash or property. Distributions may be made in:
		 		 	j.	 	x	 	cash only, except for (select all that apply; leave blank if none apply):
		 		 		 		 	1.	 	 ̈	 	insurance Contracts
		 		 		 		 	2.	 	 ̈	 	annuity Contracts
		 		 		 		 	3.	 	 ̈	 	Participant loans
		 		 		 		 	4.	 	 ̈	 	property in an open brokerage window or similar arrangement
		 		 	k.	 	 ̈	 	cash or property, except that the following limitation(s) apply: (leave blank if there are no limitations on property distributions):
		 		 		 		 	1.	 	 ̈	 	
			
	35.	 		 	CONDITIONS FOR DISTRIBUTIONS UPON SEVERANCE OF EMPLOYMENT. Distributions upon severance of employment pursuant to Plan Section 6.4(a) will not be made unless the following conditions have been satisfied:
		 	A.	 	Accounts in excess of $5,000
		 		 	a.	 	x	 	Distributions may be made as soon as administratively feasible following severance of employment.
		 		 	b.	 	 ̈	 	Distributions may be made as soon as administratively feasible after the Participant has incurred      1-Year Break(s) in Service (or Period(s) of Severance if the elapsed time method is
selected).
		 		 	c.	 	 ̈	 	Distributions may be made as soon as administratively feasible after the last day of the Plan Year coincident with or next following severance of employment.


  

	
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		 		 	d.	 	 ̈	 	Distributions may be made as soon as administratively feasible after the last day of the Plan Year quarter coincident with or next following severance of employment.
		 		 	e.	 	 ̈	 	Distributions may be made as soon as administratively feasible after the Valuation Date coincident with or next following severance of employment.
		 		 	f.	 	 ̈	 	Distributions may be made as soon as administratively feasible after      months have elapsed following severance of employment.
		 		 	g.	 	 ̈	 	No distributions may be made until a Participant has reached Early or Normal Retirement Date.
		 		 	h.	 	 ̈	 	Other:                      (must be objective conditions which are ascertainable and are not subject to Employer
discretion except as otherwise permitted in Regulation §1.411( d)-4 and may not exceed the limits of Code §401(a)(14) as set forth in Plan Section 6.7)
			
		 	B.	 	Accounts of $5,000 or less
		 		 	i.	 	x	 	Same as above
		 		 	j.	 	 ̈	 	Distributions may be made as soon as administratively feasible following severance of employment.
		 		 	k.	 	 ̈	 	Distributions may be made as soon as administratively feasible after the Participant has incurred      1-Year Break(s) in Service (or Period(s) of Severance if the elapsed time method is
selected).
		 		 	l.	 	 ̈	 	Distributions may be made as soon as administratively feasible after the last day of the Plan Year coincident with or next following severance of employment.
		 		 	m.	 	 ̈	 	Other:                      (must be objective conditions which are ascertainable and are not subject to Employer
discretion except as otherwise permitted in Regulation §1.411(d)-4 and may not exceed the limits of Code §401(a)(14) as set forth in Plan Section 6.7)
			
		 	C.	 	Timing after initial distributable event. If a distribution is not made in accordance with the above provisions upon the occurrence of the distributable event, then a Participant may elect a subsequent
distribution at any time after the time the amount was first distributable (assuming the amount is still distributable), unless otherwise selected below (may not be selected with 35.g. and 35.i.):
		 		 	n.	 	 ̈	 	Other:                      (e.g., a subsequent distribution request may only be made in accordance with l. above (i.e.,
the last day of another Plan Year); must be objective conditions which are ascertainable and are not subject to Employer discretion except as otherwise permitted in Regulation §1.411(d)·4 and may not exceed the limits of Code
§401(a)(l4) as set forth in Plan Section 6.7
			
		 	D.	 	Participant consent (i.e., involuntary cash-outs). Should Vested Account balances less than a certain dollar threshold be automatically distributed without Participant consent (mandatory distributions)?
				
		 		 	 NOTE:
	 	The Plan provides that distributions of amounts of $5,000 or less do not require spousal consent and are only paid as lump-sums.
		 		 	o.	 	 ̈	 	No, Participant consent is required for all distributions.
		 		 	p.	 	x	 	Yes, Participant consent is required only if the distribution is over:
		 		 		 		 	1.	  	x	 	$5,000
		 		 		 		 	2.	  	 ̈	 	$1,000
		 		 		 		 	3.	  	 ̈	 	$         (less than $1,000)
		 		 	 NOTE:
	 	If 2. or 3. is selected, roll overs will be included in determining the threshold for Participant consent.
			
		 		 	 Automatic IRA rollover. With respect to mandatory distributions of amounts that are $1,000 or less, if a Participant makes no election,
the amount will be distributed as a lump-sum unless selected below.

		 		 		 		 	4.	  	x	 	If a Participant makes no election, then the amount will be automatically rolled over to an IRA provided the amount is at least $60 (e.g., $200).
		 	E.	 	Roll overs in determination of $5,000 threshold. Unless otherwise elected below, amounts attributable to rollover contributions (if any) will be included in determining the $5,000 threshold for timing of
distributions, form of distributions or consent rules.
		 		 	q.	 	 ̈	 	Exclude rollovers (rollover contributions will be excluded in determining the $5,000 threshold)
				
		 		 	NOTE:	 	Regardless of the above election, if the Participant consent threshold is $1,000 or less, then the Administrator must include amounts attributable to rollovers for such purpose. In such case, an election to exclude
rollovers above will apply for purposes of the timing and form of distributions.
		 	F.	 	Mandatory distribution at Normal Retirement Age. Regardless of the above elections other than any mandatory distributions provided for in p. above, unless otherwise selected below, a Participant who has severed
employment may elect to delay a distribution beyond the later of age 62 or the Participant’s Normal Retirement Age (subject to Plan Section 6.8).
		 		 	r.	 	x	 	A Participant who has severed employment may not elect to delay a distribution beyond the later of age 62 or the Participant’s Normal Retirement Age.


  

	
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	36.	 		 	DISTRIBUTIONS UPON DEATH (Plan Section 6.8(b)(2))
		 		 	Distributions upon the death of a Participant prior to the “required beginning date” will:
		 		 	a.	 	x	 	be made pursuant to the election of the Participant or “designated Beneficiary”
		 		 	b.	 	 ̈	 	begin within 1 year of death for a “designated Beneficiary” and be payable over the life (or over a period not exceeding the “life expectancy”) of such Beneficiary, except that if the “designated
Beneficiary” is the Participant’s Spouse, begin prior to December 31st of the year in which the Participant would have attained age 70 1/2
		 		 	c.	 	 ̈	 	be made within 5 (or if lesser             ) years of death for all Beneficiaries
		 		 	d.	 	 ̈	 	be made within 5 (or if lesser             ) years of death for all Beneficiaries, except that if the “designated Beneficiary” is the
Participant’s Spouse, begin prior to December 31st of the year in which the Participant would have attained age 70 1/2 and be payable over the life (or over a period not exceeding the “life expectancy”) of such “surviving
Spouse”
		 		 	 NOTE:
	 	The elections above must be coordinated with the Form of distributions (e.g., if the Plan only permits lump-sum distributions, then options a., b. and d. would not be applicable).
			
	37.	 		 	HARDSHIP DISTRIBUTIONS (Plan Sections 6.12 and/or 12.10)
		 		 	a.	 	 ̈	 	Hardship distributions are NOT permitted (skip to Question 38).
		 		 	b.	 	x	 	Hardship distributions are permitted from the following Participant Accounts:
		 		 		 		 	1.	 	x	 	all Accounts
		 		 		 		 	2.	 	 ̈	 	only from the following Accounts (select one or more):
		 		 		 		 		 		 	a.	 	 ̈	 	Pre-Tax Elective Deferral Account
		 		 		 		 		 		 	b.	 	 ̈	 	Roth Elective Deferral Account
		 		 		 		 		 		 	c.	 	 ̈	 	Account(s) attributable to Employer matching contributions
		 		 		 		 		 		 	d.	 	 ̈	 	Account attributable to Employer Nonelective profit sharing contributions
		 		 		 		 		 		 	e.	 	 ̈	 	Rollover Account
		 		 		 		 		 		 	f.	 	 ̈	 	Transfer Account (other than amounts attributable to a money purchase pension plan)
		 		 		 		 		 		 	g.	 	 ̈	 	Other:                      (specify Account(s) and conditions in a manner that is definitely determinable and not subject to
Employer discretion)
						
		 		 		 		 	NOTE:	 	Distributions from a Participant’s Elective Deferral Account are limited to the portion of such Account attributable to such Participant’s Elective Deferrals (and earnings attributable thereto up to December
31, 1988). Hardship distributions are NOT permitted from a Participant’s Qualified Nonelective Contribution Account, Qualified Matching Contribution Account, Accounts attributable to “ADP test safe harbor contributions” or Transfer
Account attributable to pension assets (e.g., from a money purchase pension plan).
					
		 		 		 		 	Additional limitations. The following limitations apply to hardship distributions:
		 		 		 		 	3.	 	 ̈	 	N/A (no additional limitations)
		 		 		 		 	4.	 	 ̈	 	Additional limitations (select one or more):
		 		 		 		 		 		 	a.	 	 ̈	 	The minimum amount of a distribution is $          (may not exceed $1,000).
		 		 		 		 		 		 	b.	 	 ̈	 	No more than      distribution(s) may be made to a Participant during a Plan Year.
		 		 		 		 		 		 	c.	 	x	 	Distributions may only be made from Accounts which are fully Vested.
		 		 		 		 		 		 	d.	 	x	 	A Participant does not include a Former Employee at the time of the hardship distribution.
		 		 		 		 		 		 	e.	 	 ̈	 	Hardship distributions may be made subject to the following provisions:              (must be definitely determinable and not subject to Employer discretion).
					
		 		 		 		 	Beneficiary Hardship. Hardship distributions for Beneficiary expenses are NOT allowed unless otherwise selected below.
		 		 		 		 	5.	 	x	 	Hardship distributions for expenses of Beneficiaries are allowed
		 		 		 		 		 		 	Special effective date (may be left blank if effective date is same as the Plan or Restatement Effective Date; select a. and, if applicable, b.)
		 		 		 		 		 		 	a.	 	x	 	effective as of August 17, 2006 (if this is a PPA restatement and the provisions were effective prior to the Restatement Effective Date, then enter the date such provisions were first effective; may not be earlier than August
17, 2006)
		 		 		 		 		 		 	b.	 	 ̈	 	eliminated effective as of                     


  

	
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		 		 		 		 	Safe harbor hardship rules. Will the safe harbor hardship rules of Plan Section 12.10 apply to hardship distributions from all Accounts?
		 		 		 		 	6.	 	x	 	Yes. The provisions of Plan Section 12.10 apply to all hardship distributions.
		 		 		 		 	7.	 	 ̈	 	No. The provisions of Plan Section 6.12 apply to hardship distributions from all Accounts other than a Participant’s Elective Deferral Account.
		 		 		 		 	8.	 	 ̈	 	No. The provisions of Plan Section 6.12 apply to all hardship distributions.
			
	38.	 		 	IN-SERVICE DISTRIBUTIONS (Plan Section 6.11)
		 		 	a.	 	 ̈	 	In-service distributions are NOT permitted (except as otherwise selected for Hardship Distributions).
		 		 	b.	 	x	 	In-service distributions may be made to a Participant who has not separated from service provided any of the following conditions have been satisfied (select one or more):
		 		 		 		 	1.	 	x	 	Age
		 		 		 		 		 		 	a.	 	x	 	the Participant has attained age 59 1/2
		 		 		 		 		 		 	b.	 	 ̈	 	the Participant has reached Normal Retirement Age
		 		 		 		 	2.	 	 ̈	 	the Participant has been a Participant in the Plan for at least      years (may not be less than five (5))
		 		 		 		 	3.	 	 ̈	 	the amounts being distributed have accumulated in the Plan for at least 2 years
		 		 		 		 	4.	 	 ̈	 	other:                      (must satisfy the definitely determinable requirement under Regulations §401-1(b); may
not be subject to Employer discretion; must be nondiscriminatory; and must be limited to a combination of items b.1.- b.3. or a Participant’s disability)
		 		 		 		 	More than one condition. If more than one condition is selected above, then a Participant only needs to satisfy one of the conditions, unless selected below:
		 		 		 		 	5.	 	 ̈	 	A Participant must satisfy each condition
		 		 	NOTE:	 	Regardless of any elections above, distributions from a Participant’s Elective Deferral Account, Qualified Matching Contribution Account, Qualified Nonelective Contribution Account and Accounts attributable to
“ADP test safe harbor contributions” are subject to restrictions and generally may not be distributed prior to age 59 1/2. Distributions from a Transfer Account attributable to a money purchase pension plan are not permitted prior to age
62.
		 		 		 		 	Account restrictions. In-service distributions are permitted from the following Participant Accounts:
		 		 		 		 	6.	 	x	 	all Accounts
		 		 		 		 	7.	 	 ̈	 	only from the following Accounts (select one or more):
		 		 		 		 		 		 	a.	 	 ̈	 	Pre-Tax Elective Deferral Account
		 		 		 		 		 		 	b.	 	 ̈	 	Roth Elective Deferral Account
		 		 		 		 		 		 	c.	 	 ̈	 	Account(s) attributable to Employer matching contributions (includes matching “ADP test safe harbor contributions”)
		 		 		 		 		 		 	d.	 	 ̈	 	Account attributable to Employer Nonelective profit sharing contributions
		 		 		 		 		 		 	e.	 	 ̈	 	Qualified Nonelective Contribution Account (includes nonelective “ADP test safe
		 		 		 		 		 		 		 		 	harbor contributions”)
		 		 		 		 		 		 	f.	 	 ̈	 	Rollover Account
		 		 		 		 		 		 	g.	 	 ̈	 	Transfer Account attributable to (select one or both):
		 		 		 		 		 		 		 		 	1.   ̈	  	non-pension assets
		 		 		 		 		 		 		 		 	2.   ̈	  	pension assets (e.g., from a money purchase pension plan)
		 		 		 		 		 		 	h.	 	 ̈	 	Other:                      (specify Account(s) and conditions in a manner that is definitely determinable and not
subject to Employer discretion)
					
		 		 		 		 	Limitations. The following limitations apply to in-service distributions:
		 		 		 		 	8.	 	 ̈	 	N/A (no additional limitations)
		 		 		 		 	9.	 	x	 	Additional limitations (select one or more):
		 		 		 		 		 		 	a.	 	 ̈	 	The minimum amount of a distribution is $         (may not exceed $1,000).
		 		 		 		 		 		 	b.	 	 ̈	 	No more than      distribution(s) may be made to a Participant during a Plan Year.
		 		 		 		 		 		 	c.	 	x	 	Distributions may only be made from Accounts which are fully Vested.
		 		 		 		 		 		 	d.	 	x	 	Distributions from the Roth Elective Deferral Account (38.b.6. or 38.b.7.b. selected), may only be made if the distribution is a “qualified distribution.”
		 		 		 		 		 		 	e.	 	 ̈	 	In-service distributions may be made subject to the following provisions:                      (must be definitely
determinable and not subject to discretion).


  

	
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	39.	 		 	AGE 62 IN-SERVICE DISTRIBUTIONS FOR TRANSFERRED MONEY PURCHASE ASSETS (Plan Section 6.11) In-service distributions at age 62 will NOT be allowed (except as otherwise permitted under the Plan without regard to this
provision) unless selected below (applies only for Transfer Accounts from a money purchase pension plan):
		 		 	a.	 	 ̈	 	In-service distributions will be allowed for Participants at age 62.
		 		 		 		 	Special effective date. If this is a PPA restatement and the provision applied other than as of the first day of the 2007 Plan Year, then enter the date such provision was first effective: (leave blank if not
applicable)
		 		 		 		 	1.	 	 ̈	 	                     (may not be earlier than the first day of the 2007 Plan Year).
					
		 		 		 		 	Limitations. The following limitations apply to these in-service distributions:
		 		 		 		 	2.	 	 ̈	 	The Plan already provides for in-service distributions and the restrictions set forth in the Plan (e.g., minimum amount of distributions or frequency of distributions) are applicable to in-service distributions at age
62.
		 		 		 		 	3.	 	 ̈	 	N/A (no limitations)
		 		 		 		 	4.	 	 ̈	 	The following elections apply to in-service distributions at age 62 (select one or more):
		 		 		 		 		 		 	a.	 	 ̈	 	The minimum amount of a distribution is $         (may not exceed $1,000).
		 		 		 		 		 		 	b.	 	 ̈	 	No more than                      distribution(s) may be made to a Participant during a Plan Year.
		 		 		 		 		 		 	c.	 	 ̈	 	Distributions may only be made from Accounts which are fully Vested.
		 		 		 		 		 		 	d.	 	 ̈	 	In-service distributions may be made subject to the following provisions:                      (must be definitely determinable and
not subject to discretion).
			
	40.	 		 	IN-PLAN ROTH ROLLOVER CONTRIBUTIONS (Plan Section 12.11) (skip if Roth Elective Deferrals NOT selected at Question 12.b. l.)
		 		 	a.	 	x	 	In-Plan Roth rollover contributions are NOT permitted (skip to Question 41).
		 		 	b.	 	 ̈	 	In-Plan Roth rollover contributions are permitted according to the following provisions.
		 		 		 		 	Special effective date. (may be left blank if same as Plan or Restatement Effective Date)
		 		 		 		 	1.	 	 ̈	 	                     (if this is a PPA restatement and the provisions were effective prior to the Restatement Effective
Date, then enter the date such provisions were first effective; may not be earlier than September 28, 2010)
			
		 		 	Eligibility and type of rollover. Any Participant may elect an in-Plan Roth rollover contribution by direct rollover except as selected below (select all that apply; leave blank if none apply):
		 		 	c.	 	 ̈	 	In-service distribution only. Only Participants who are Employees may elect an in-Plan Roth rollover contribution. (if not selected, Terminated Participants may make an in-Plan Roth rollover contribution but only
when entitled to an actual cash distribution)
		 		 	d.	 	 ̈	 	No transfer of loans. Loans may not be distributed as part of an in-Plan Roth rollover contribution. (if not selected, any loans may be transferred)
			
		 		 	In-service distribution provisions. The Employer elects the following regarding in-service distributions from the Plan solely for purposes of making an in-Plan Roth rollover contribution:
		 		 	e.	 	 ̈	 	N/A (Plan’s existing in-service distribution provisions apply) (may only be selected if Plan permits in-service distributions; skip to Question 41)
		 		 	f.	 	 ̈	 	In-service distribution provisions. The Employer elects to permit in-service distributions as follows solely for purposes of making an in-Plan Roth rollover contribution (select one or more):
		 		 		 		 	1.	 	 ̈	 	the Participant has attained age     
		 		 		 		 	2.	 	 ̈	 	the Participant has      months of participation (specify minimum of 60 months)
		 		 		 		 	3.	 	 ̈	 	the amounts being distributed have accumulated in the Plan for at least      years (at least 2)
		 		 		 		 	4.	 	 ̈	 	other (describe):                      (must satisfy the definitely determinable requirement under Regulations
§401.1(b); may not be subject to Employer discretion; must be nondiscriminatory; and must be limited to a combination of items f.1. - f.3. or a Participant’s disability)
		 		 		 		 	More than one condition. If more than one condition is selected above, then a Participant only needs to satisfy one of the conditions, unless selected below:
		 		 		 		 	5.	 	 ̈	 	A Participant must satisfy each condition
		 		 		 		 	 NOTE:
	 	Regardless of any election above to the contrary, in-Plan Roth rollover contributions are not permitted from a Participant’s Elective Deferral Account, Qualified Matching Contribution Account, Qualified Nonelective
Contribution Account and Accounts


  

	
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		 		 		 		 		 		 	attributable to “ADP test safe harbor contributions” prior to age 59 1/2. Distributions from a Transfer Account attributable to a money purchase pension plan are not permitted prior to age 62.
		 		 		 		 	Source of in-Plan Roth rollover contribution. Plan permits a direct rollover from the following qualifying sources:
		 		 		 		 	6.	 	 ̈	 	all Accounts
		 		 		 		 	7.	 	 ̈	 	only from the following qualifying sources (select one or more):
		 		 		 		 		 		 	a.	 	 ̈	 	Pre-Tax Elective Deferral Account
		 		 		 		 		 		 	b.	 	 ̈	 	Account(s) attributable to Employer matching contributions (includes any matching “ADP test safe harbor contributions”)
		 		 		 		 		 		 	c.	 	 ̈	 	Account attributable to Employer Nonelective profit sharing contributions
		 		 		 		 		 		 	d.	 	 ̈	 	Qualified Nonelective Contribution Account (includes any nonelective “ADP test safe harbor contributions”)
		 		 		 		 		 		 	e.	 	 ̈	 	Rollover Account
		 		 		 		 		 		 	f.	 	 ̈	 	Transfer Account
		 		 		 		 		 		 	g.	 	 ̈	 	Other:                      (specify Account(s) and conditions in a manner that is definitely determinable and not subject to
Employer discretion; e.g., a Participant’s Pre-Tax Deferral Account or Matching Contribution Account, but not the Participant’s Nonelective Contribution Account)
					
		 		 		 		 	Other limitations on direct in-Plan Roth rollover contribution (leave blank if none apply)
		 		 		 		 	8.	 	 ̈	 	The following limitations apply (select one or more):
		 		 		 		 		 		 	a.	 	 ̈	 	The minimum amount that may be rolled over is $          (may not exceed $1,000).
		 		 		 		 		 		 	b.	 	 ̈	 	Distributions may only be made from Accounts which are fully Vested.
		 		 		 		 		 		 	c.	 	 ̈	 	In-service distributions may be made subject to the following provisions:                      (describe - must be definitely
determinable and not subject to discretion).
					
		 		 		 		 	Withholding. If the Plan does not permit an actual distribution upon the event triggering the right to elect the in-Plan Roth rollover contribution, then a Participant may not elect to have a portion of the amount
that may be distributed as an in-Plan Roth rollover contribution distributed for tax withholding purposes unless selected below (leave blank if not applicable):
		 		 		 		 	9.	 	 ̈	 	Distribution for withholding. A Participant may elect to have a portion of the amount that may be distributed as an in-Plan Roth rollover contribution distributed solely for purposes of federal or state income tax
withholding related to the in-Plan Roth rollover contribution.
			
	41.	 		 	QUALIFIED RESERVIST DISTRIBUTIONS (Plan Section 6.18)
		 		 	a.	 	 ̈	 	Qualified reservist distributions are NOT permitted
		 		 	b.	 	x	 	Qualified reservist distributions are permitted
		 		 		 		 	Special effective date (may be left blank if same as Plan or Restatement Effective Date)
		 		 		 		 	1.	 	x	 	September 12, 2001 (if this is a PPA restatement and the provisions were effective prior to the Restatement Effective Date, then enter the date such provisions were first effective; may not be earlier than
September 12, 2001)
			
	42.	 		 	HEART ACT PROVISIONS (Plan Section 6.18)
		 		 	Continued benefit accruals.
		 		 	a.	 	 ̈	 	Continued benefit accruals will NOT apply
		 		 	b.	 	x	 	Continued benefit accruals will apply
			
		 		 	Special effective date. If this is a PPA restatement and the provision applied other than as of the first day of the 2007 Plan Year, then enter the date such provision was first effective: (leave blank if
not applicable)
		 		 	c.	 	 ̈	 	                     (may not be earlier than the first day of the 2007 Plan Year)
		 		 	Distributions for deemed severance of employment
		 		 	d.	 	x	 	The Plan does NOT permit distributions for deemed severance of employment
		 		 	e.	 	 ̈	 	The Plan permits distributions for deemed severance of employment
		 		 		 		 	Special effective date (may be left blank if same as Plan or Restatement Effective Date)
		 		 		 		 	1.	 	 ̈	 	(if this is a PPA restatement and the provisions were effective prior to the Restatement Effective Date, then enter the date such provisions were first effective; may not be earlier than January 1,
2007)


  

	
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	NONDISCRIMINATION TESTING
			
	43.	 		 	HIGHLY COMPENSATED EMPLOYEE (Plan Section 1.41) 
		 		 	Top-Paid Group election and calendar year data election are not used unless selected below (the selections made for the latest year will continue to apply to subsequent Plan Years unless the Plan is amended) (select all
that apply; leave blank if none apply):
		 		 	a.	 	x	 	Top-Paid Group election will be used.
		 		 	b.	 	 ̈	 	Calendar year data election will be used (only applicable to non-calendar year Plan Year).
			
	44.	 		 	ADP AND ACP TESTS (Plan Sections 12.4 and 12.6)
		 		 	 NOTE:
	 	The selections made below for the latest year will continue to apply to subsequent Plan Years unless the Plan is amended. Also, the prior method will not apply if the Employer uses the discretionary nonelective
“ADP test safe harbor contribution” described in Section l2.8(h) or if the Plan is amended during a Plan Year to eliminate an “ADP test safe harbor contribution.”
		 		 	ADP test. If applicable, the ADP ratio for NHCEs will be based on the current year ratio unless prior year testing method is selected below (leave blank if current year testing method is being used):
		 		 	a.	 	x	 	Prior year testing method. The prior year ratio will be used. If this selection is made for the first year the Code §401(k) feature is added to this Plan (unless this Plan is a successor plan), then for the
first Plan Year only, the amount taken into account as the ADP of Non-highly Compensated Employees for the preceding Plan Year will be the greater of 3% or the actual percentage for the initial Plan Year.
		 		 	ACP test. If applicable, the ACP ratio for NHCEs will be based on the current year ratio unless prior year testing method is selected below (leave blank if current year testing method is being used):
		 		 	b.	 	x	 	Prior year testing method. The prior year ratio will be used. If this selection is made for the first year the Code §401(m) feature is added to this Plan (unless this Plan is a successor plan), then for the
first Plan Year only, the amount taken into account as the ACP of NHCEs for the preceding Plan Year will be the greater of 3% or the actual percentage for the initial Plan Year.
		 		 	Effective dates. (optional)
		 		 	c.	 	 ̈	 	Current year testing method. If the current year testing method is currently being used, enter the date it was first effective (used for purposes of applying the five year restriction on amending to the prior
year testing method):
		 		 		 		 	1.	  	 ̈	  	ADP test:	  	                     (may not be selected with 44.a.)
		 		 		 		 	2.	  	 ̈	  	ACP test:	  	                     (may not be selected with 44.b.)
	
	MISCELLANEOUS
			
	45.	 		 	LOANS TO PARTICIPANTS (Plan Section 7.6)
		 		 	a.	 	x	 	New loans are NOT permitted.
		 		 	b.	 	 ̈	 	New loans are permitted.
				
		 		 	 NOTE:
	 	Regardless of whether new loans are permitted, if the Plan permits rollovers, then the Administrator may, in a uniform and nondiscriminatory manner, accept roll overs of loans into this Plan.
			
	46.	 		 	ROLLOVERS (Plan Section 4.6) (skip if rollover contributions are NOT selected at 12.f.)
		 		 	Eligibility. Rollovers may be accepted from all Participants who are Employees as well as the following (select all that apply; leave blank if not applicable):
		 		 	a.	 	x	 	Any Eligible Employee, even prior to meeting eligibility conditions to be a Participant
		 		 	b.	 	 ̈	 	Participants who are Former Employees
			
		 		 	Distributions. When may distributions be made from a Participant’s Rollover Account?
		 		 	c.	 	x	 	At any time
		 		 	d.	 	 ̈	 	Only when the Participant is otherwise entitled to a distribution under the Plan
			
	47.	 		 	AFTER-TAX VOLUNTARY EMPLOYEE CONTRIBUTIONS (Plan Section 4.8) (skip if after-tax voluntary Employee contributions NOT selected at Question 12.g.)
		 		 	Matching after-tax voluntary Employee contributions. There are no Employer matching contributions on after-tax voluntary Employee contributions unless elected below.
		 		 	a.	 	 ̈	 	After-tax voluntary Employee contributions are aggregated with Elective Deferrals for purposes of applying any matching contributions under the Plan.


  

	
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	PPA TRANSITION RULES
			
		 		 	The following questions only apply if this is a PPA restatement (i.e., Question 5.b.1. is selected). If this is not a PPA restatement, then this Plan will not be considered an individually designed plan merely because
the following questions are deleted from the Adoption Agreement.
				
		 		 	 NOTE:
	 	The following provisions are designed to be left unanswered if the selections do not apply to the Plan.
			
	48.	 		 	PRIOR VESTING SCHEDULE FOR EMPLOYER NONELECTIVE PROFIT SHARING CONTRIBUTIONS. The vesting schedule for amounts attributable to Employer Nonelective profit sharing contributions made prior to Plan Years beginning after
December 31, 2006, is (leave blank if not applicable):
		 		 	a.	 	 ̈	 	             (enter the vesting schedule that applied prior to the Plan Year beginning in 2007; such schedule must satisfy 5-year cliff or 7-year graded and, if applicable,
must provide for a top-heavy minimum schedule)
			
	49.	 		 	WRERA - RMD WAIVERS FOR 2009 (Plan Section 6.8(f))
		 		 	Suspension/continuation of RMDs. Unless otherwise elected below, required minimum distributions (RMDs) for 2009 were suspended unless a Participant or Beneficiary elected to receive such distributions:
		 		 	a.	 	 ̈	 	RMDs for 2009 were suspended for any Participant or Beneficiary who was scheduled to receive his/her first RMD for 2009 or who did not make a continuing election prior to 2009 to receive his/her RMD (unless the Participant or
Beneficiary made an election to receive such distribution). RMDs for 2009 were continued for any Participant or Beneficiary who had made a continuing election to receive an RMD prior to 2009 (unless the Participant or Beneficiary made an election to
suspend such distribution).
		 		 	b.	 	 ̈	 	RMDs continued unless otherwise elected by a Participant or Beneficiary.
		 		 	c.	 	 ̈	 	RMDs continued in accordance with the terms of the Plan (i.e., no election available to Participants or Beneficiaries).
		 		 	d.	 	 ̈	 	Other:                     
			
		 		 	Direct rollovers. The Plan also treated the following as “eligible rollover distributions” in 2009 (If no election is made, then a “direct rollover” was only offered for “2009
RMDs”):
		 		 	e.	 	 ̈	 	“2009 RMDs” and “Extended 2009 RMDs.”
		 		 	f.	 	 ̈	 	“2009 RMDs” but only if paid with an additional amount that is an “eligible rollover distribution” without regard to Code §401(a)(9)(H).
			
	50.	 		 	NON-SPOUSAL ROLLOVERS (Plan Section 6.15(d)). Non-spousal rollovers are permitted effective for distributions after December 31, 2006 unless an alternative effective date is selected at a below:
		 		 	a.	 	 ̈	 	Non-spousal rollovers are allowed effective (may not be earlier than January 1, 2007 and not later than January 1, 2010; the Plan already provides for non-spousal rollovers effective as of January 1, 2010)


  

	
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 The adopting Employer may rely on an advisory letter issued by the Internal Revenue
Service as evidence that the Plan is qualified under Code §401 only to the extent provided in Rev. Proc. 2011 -49 or subsequent guidance. 
 The
Employer may not rely on the advisory letter in certain other circumstances or with respect to certain qualification requirements, which are specified in the advisory letter issued with respect to the Plan and in Rev. Proc. 2011-49 or subsequent
guidance. In order to have reliance in such circumstances or with respect to such qualification requirements, application for a determination letter must be made to Employee Plans Determinations of the Internal Revenue Service. 

This Adoption Agreement may be used only in conjunction with the Volume Submitter basic Plan document #01. This Adoption Agreement and the basic Plan document
will together be known as Nova 401(k) Associates Volume Submitter 401(k) Profit Sharing Plan #01-003. 
 The adoption of this Plan, its qualification by the
IRS, and the related tax consequences are the responsibility of the Employer and its independent tax and legal advisors. 
 Nova 401(k) Associates will
notify the Employer of any amendments made to the Plan or of the discontinuance or abandonment of the Plan. Furthermore, in order to be eligible to receive such notification, the Employer agrees to notify Nova 401(k) Associates of any change in
address. In addition, this Plan is provided to the Employer either in connection with investment in a product or pursuant to a contract or other arrangement for products and/or services. Upon cessation of such investment in a product or cessation of
such contract or arrangement, as applicable, the Employer is no longer considered to be an adopter of this Plan and Nova 401(k) Associates no longer has any obligations to the Employer that relate to the adoption of this Plan. 

With regard to any questions regarding the provisions of the Plan, adoption of the Plan, or the effect of an advisory letter from the IRS, call or write (this
information must be completed by the sponsor of this Plan or its designated representative): 
  

									
	Name:	  	Nova 401(k) Associates	  	
			
	Address:	  	10777 Northwest Freeway, Suite 440	  	
					
		  	Houston	  	Texas	  	77092	  	
			
	Telephone:	  	713-524-5192	  	

 The Employer and Trustee (or Insurer), by executing below, hereby adopt this Plan: 

EMPLOYER: Independent Bank 
  

							
	By:	 	 /s/ Jan Webb
	 		 	 8/28/14

		 		 		 	DATE SIGNED

 TRUSTEE (OR IN SURER): 
 x The signature of the Trustee or Insurer appears on a separate agreement or Contract, 
 OR (add additional
Trustee signature lines as necessary) 
  

							
	By:	 	  
	 		 	  

		 	TRUSTEE OR INSURER	 		 	DATE SIGNED


  

	
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 APPENDIX A 

SPECIAL EFFECTIVE DATES AND OTHER PERMITTED ELECTIONS 
  

							
	A.	 	Special effective dates/spin-offs/mergers (the following elections are optional; select any that apply):
				
		 	a.	 	 ̈	 	Employer matching contributions. The Employer matching contribution provisions under Question 28. are effective:
                    .
				
		 	b.	 	 ̈	 	Employer profit sharing contributions. The Employer profit sharing contribution provisions under Questions 29. and 30. are effective:
                    .
				
		 	c.	 	 ̈	 	Distribution elections. The distribution elections under Questions      (Choose 34. - 42. as applicable) are effective:
                    .
				
		 	d.	 	 ̈	 	Other special effective date(s):                     . For periods prior to the specified special effective date(s), the Plan
terms in effect prior to its restatement under this Adoption Agreement will control for purposes of the designated provisions. A special effective date may not result in the delay of a Plan provision beyond the permissible effective date under any
applicable law.
				
		 	e.	 	 ̈	 	Spin-off. The Plan was a spin-off from the      (enter name of plan), which was originally effective      (enter effective date of original plan).
				
		 	f.	 	 ̈	 	Merged plans. The following plan(s) are merged into this Plan (enter applicable information; attach addendum if more than 4 merged plans):

  

							
	 	  	Name of merged plan	  	Merger date	  	 Original effective date

of merged plan

	1.	  	  
	  	  
	  	  

	2.	  	  
	  	  
	  	  

	3.	  	  
	  	  
	  	  

	4.	  	  
	  	  
	  	  


  

											
	B.	 	Other permitted elections (the following elections are optional):
				
		 	a.	 	 ̈	 	No other permitted elections
			
		 		 	The following elections apply (select one or more):
				
		 	b.	 	 ̈	 	Deemed 125 compensation (Plan Section 1.40). Deemed 125 compensation will be included in Compensation and 415 Compensation.
				
		 	c.	 	 ̈	 	Reemployed after five (5) 1-Year Breaks in Service (“rule of parity” provisions) (Plan Section 3.5(d)). The “rule of parity” provisions in Plan Section 3.5(d) will not apply for (select one or
both):
		 		 		 	1.	 	 ̈	 	eligibility purposes
		 		 		 	2.	 	 ̈	 	vesting purposes
				
		 	d.	 	 ̈	 	The “one-year hold-out” rule described in Plan Section 3.5(e) will apply to (select one or both):
		 		 		 	1.	 	 ̈	 	determine eligibility (for all contributions types except Elective Deferrals)
		 		 		 	2.	 	 ̈	 	determine vesting
				
		 	e.	 	 ̈	 	Normal form of annuity. If the Plan permits an annuity form of payment (e.g., if 34.f.1., f.2. or g. is selected), instead of a joint and 50% survivor annuity, the normal form of the qualified Joint and Survivor
Annuity will be:
		 		 		 	1.	 	 ̈	 	joint and 100% survivor annuity
		 		 		 	2.	 	 ̈	 	joint and 75% survivor annuity
		 		 		 	3.	 	 ̈	 	joint and 66 2/3% survivor annuity
				
		 	f.	 	 ̈	 	Beneficiary if no beneficiary elected by Participant (Plan Section 6.2(e)). In the event no valid designation of Beneficiary exists, then in lieu of the order set forth in Plan Section 6.2(e), the following order
of priority will be used:                      (specify an order of beneficiaries; e.g., children per stirpes, parents, and then
step-children).


  

	
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		 	g.	 	 ̈	 	Common, collective or pooled trust funds (Plan Sections 7.2(c)(5) and/or 7.3(b)(6)). The name(s) of the common, collective or pooled trust funds available under the Plan is (are):
                    
				
		 	h.	 	 ̈	 	“Section 411(d)(6) protected benefits” (Plan Section 8.1(b)). The following are Code §411(d)(6) protected benefits that are preserved under this Plan:
                     (specify the protected benefits and the accrued benefits that are subject to the protected benefits).
				
		 	i.	 	 ̈	 	Limitation Year (Plan Section 1.50). The Limitation Year for Code §415 purposes will be
                     (must be a consecutive twelve month period) instead of the “determination period” for Compensation.
				
		 	j.	 	 ̈	 	415 Limits when 2 or more defined contribution plans are maintained (Plan Section 4.4). If any Participant is covered under another qualified defined contribution plan maintained by the Employer or an Affiliated
Employer, or if the Employer or an Affiliated Employer maintains a welfare benefit fund, as defined in Code §419(e), or an individual medical account, as defined in Code §415(1)(2), under which amounts are treated as “annual
additions” with respect to any Participant in this Plan, then the provisions of Plan Section 4.4(b) will apply unless otherwise specified below:
		 		 		 	1. 	 	  ̈
	 	Specify, in a manner that precludes Employer discretion, the method under which the plans will limit total “annual additions” to the “maximum permissible amount” and will properly reduce any
“excess amounts”:
		 		 		 		 	                                    
    .
				
		 	k.	 	x	 	Top-heavy duplications (select one or more)
		 		 		 	1.	 	 ̈	 	Top-heavy duplications when 2 or more defined contribution plans are maintained (Plan Section 4.3(f)). When a Non-Key Employee is a Participant in this Plan and another defined contribution plan maintained by the
Employer that is subject to the top-heavy rules, indicate which method will be utilized to avoid duplication of top-heavy minimum benefits:
		 		 		 		 		 		 	a.	 	 ̈	 	The full top-heavy minimum will be provided in each plan.
		 		 		 		 		 		 	b.	 	 ̈	 	A minimum, non-integrated contribution of 3% of each Non-Key Employee’s 415 Compensation will be provided in the Money Purchase Plan (or other plan subject to Code §412).
		 		 		 		 		 		 	c.	 	 ̈	 	Specify the method under which the plans will provide top-heavy minimum benefits for Non-Key Employees that will preclude Employer discretion and avoid inadvertent omissions, including any adjustments required under Code §415:
            .
								
		 		 		 		 		 		 	 NOTE:
	 	If b. or c. is selected then (1) an Employer may not rely on the advisory letter issued by the Internal Revenue Service with respect to the requirements of Code §416, and (2), if the plans do not benefit the same Participants,
the uniformity requirement of the Regulations under Code §401(a)(4) may be violated.
						
		 		 		 	2.	 	x	 	Top-heavy duplications when a defined benefit plan is maintained (Plan Section 4.3(i)). When a Non-Key Employee is a Participant in this Plan and a non-frozen defined benefit plan maintained by the Employer that
is subject to the top-heavy rules, indicate which method will be utilized to avoid duplication of top-heavy minimum benefits: (select one of a - d. AND complete e. or select f.)
		 		 		 		 		 		 	a.	 	 ̈	 	The full top-heavy minimum will be provided in each plan (if selected, Plan Section 4.3(i) will not apply).
		 		 		 		 		 		 	b.	 	x	 	5% defined contribution minimum
		 		 		 		 		 		 	c.	 	 ̈	 	2% defined benefit minimum will be made in the (enter the name of the other plan)
		 		 		 		 		 		 	d.	 	 ̈	 	Specify the method under which the plans will provide top-heavy minimum benefits for Non-Key Employees that will preclude Employer discretion and avoid inadvertent omissions: 
		 		 		 		 		 		 		 		 	                    .
								
		 		 		 		 		 		 	 NOTE:
	 	If b., c., or d. is selected then (1) an Employer may not rely on the advisory letter issued by the Internal Revenue Service with respect to the requirements of Code §416, and (2), if the plans do not benefit the same
Participants, the uniformity requirement of the Regulations under Code §401(a)(4) may be violated.
		 		 		 		 		 		 	AND, the “present value” (Plan Section 9.2) for top-heavy purposes will be based on:
		 		 		 		 		 		 	e.	 	 ̈	 	Interest Rate:                     
		 		 		 		 		 		 		 		 	Mortality Table:                     


  

	
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		 		 		 		 		 		 		 	f.	 	x	 	The interest rate and mortality table specified to determine “present value” for top-heavy purposes in the defined benefit plan.
		 		 		 		 		 		 		 	AND, a Participant must be employed on the last day of the Plan Year in order to receive the top-heavy minimum (Plan Section 4.3(h)) unless elected below.
		 		 		 		 		 		 		 	g.	 	 ̈	 	A Participant is not required to be employed by the Employer on the last day of the Plan Year.
				
		 	l.	 	  ̈
	 	Recognition of Service with other employers (Plan Sections 1.62 and 1.88). Service with the following employers (in addition to those specified at Question 16) will be recognized as follows (select one or more;
if more than 6 employers, attach an addendum to the Adoption Agreement):

  

											
	 	  	Eligibility	  	Vesting	  	Contribution
Allocation
	1.	 	 ̈	  	Employer name:	  	a.  ̈	  	b.  ̈	  	c.  ̈
		 		  	  
	  		  		  	
	2.	 	 ̈	  	Employer name:	  	a.  ̈	  	b.  ̈	  	c.  ̈
		 		  	  
	  		  		  	
	3.	 	 ̈	  	Employer name:	  	a.  ̈	  	b.  ̈	  	c.  ̈
		 		  	  
	  		  		  	
	3.	 	 ̈	  	Employer name:	  	a.  ̈	  	b.  ̈	  	c.  ̈
		 		  	  
	  		  		  	
	4.	 	 ̈	  	Employer name:	  	a.  ̈	  	b.  ̈	  	c.  ̈
		 		  	  
	  		  		  	
	5.	 	 ̈	  	Employer name:	  	a.  ̈	  	b.  ̈	  	c.  ̈
		 		  	  
	  		  		  	
	6.	 	 ̈	  	Employer name:	  	a.  ̈	  	b.  ̈	  	c.  ̈
		 		  	  
	  		  		  	
	
	Limitations
						
	7.	 	 ̈	  	The following provisions or limitations apply with respect to the recognition of prior service:
                                         (e.g.,
credit service with X only on/following 1/1/13 or credit all service with entities the Employer acquires after 12/31/12)	  	a.  ̈	  	b.  ̈	  	c.  ̈

  

															
		 	m.	 	 ̈	 	Other vesting provisions. The following vesting provisions apply to the Plan (select one or more):
		 		 		 	1.	 	 ̈	 	Special vesting provisions. The following special provisions apply to the vesting provisions of the Plan:
                     (must be definitely determinable, non-discriminatory under Code §401(a)(4) and otherwise satisfy the parameters set forth
in Questions 18 and 19 and Plan Section 6.4.; e.g., rather than the schedule specified at Question 18, the 5-year graded schedule applies to amounts merged into the Plan from the XYZ Plan.)
		 		 		 	2.	 	 ̈	 	Pre-amendment vesting schedule. (Plan Section 6.4(h)). If the vesting schedule has been amended and a different vesting schedule other than the schedule at Question 18 applies to any Participants, then the
following provisions apply (must select one of a. - d. AND complete e.):
		 		 		 		 		 	 Applicable Participants. The vesting schedules in Question 18 only apply to:

		 		 		 		 		 	a.	 	 ̈	 	Participants who are Employees as of                      (enter date).
		 		 		 		 		 	b.	 	 ̈	 	Participants in the Plan who have an Hour of Service on or after              (enter date).
		 		 		 		 		 	c.	 	 ̈	 	Participants (even if not an Employee) in the Plan on or after              (enter date).
		 		 		 		 		 	d.	 	 ̈	 	Other:                      (e.g., Participants in division A)
		 		 		 		 		 	 Vesting schedule

		 		 		 		 		 	e.	 	The schedule that applies to Participants not subject to the vesting schedule in Question 18 is:

  

					
	Years (or Periods) of Service	  	Percentage	 
		
		  	 	  	% 
		  	 	  	% 
		  	 	  	% 
		  	 	  	% 
		  	 	  	% 
		  	 	  	% 


  

	
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		 		 		 		  	3.	 	 ̈	  	Prior vesting schedule for Employer matching contributions. The vesting schedule for amounts attributable to Employer matching contributions made prior to Plan Years beginning after December 31, 2001 is: (enter the
vesting schedule that applied prior to the Plan Year beginning in 2002; such schedule must satisfy 5-year cliff or
7-year graded and, if applicable, must provide for a top-heavy minimum schedule)
					
		 	n.	 	 ̈	 		  	Top-heavy vesting schedule (Plan Section 6.4(e)). 
					
		 		 		 		  	Instead of any other vesting schedules set forth in the Plan, if this Plan becomes a Top-Heavy Plan, the following vesting schedule, based on number of Years of Service (or Periods of Service if the elapsed time method
is selected) will apply:
		 		 		 		  	1.	 	 ̈	  	6 Year Graded: 0-1 year-0%; 2 years-20%; 3 years-40%; 4 years-60%; 5 years-80%; 6 years-100%
		 		 		 		  	2.	 	 ̈	  	3 Year Cliff: 0-2 years-0%; 3 years-100%
		 		 		 		  	3.	 	 ̈	  	Other - Must be at least as liberal as either 1. or 2. above in each year without switching between the two schedules. (if a different top-heavy schedule applies to different contribution sources, attach an addendum specifying the
schedule that applies to each source):

  

					
	Years (or Periods) of Service	  	Percentage	 
		
		  	 	  	% 
		  	 	  	% 
		  	 	  	% 
		  	 	  	% 
		  	 	  	% 
		  	 	  	% 

  

																													
		 		 		 	NOTE:	 	This Section does not apply to the Account balance of any Participant who does not have an Hour of Service after the Plan has initially become top-heavy. Such Participant’s Vested Account balance will be determined
without regard to this Section.
					
		 	o.	 	 ̈	 		 	Leased Employees (Plan Section 1.49)
		 		 		 		 	1.	 	 ̈	 	Offset of contributions to leasing organization plan. The Employer will reduce allocations to this Plan for any Leased Employee to the extent that the leasing organization contributes to or provides benefits
under a leasing organization plan to or for the Leased Employee and which are attributable to the Leased Employee’s services for the Employer.
		 		 		 		 	2.	 	 ̈	 	Disregard one year requirement. The definition of Leased Employee shall be applied by disregarding the requirement of performing services for at least one year, for the following contributions (select a. or all
that apply of b.1. - b.3.) (Elective Deferrals include Roth Elective Deferrals, “ADP test safe harbor contributions” (including those made pursuant to a QACA) and SIMPLE 401(k) contributions, after-tax voluntary Employee contributions, and
rollover contributions; Matching includes QMACs; and Nonelective Profit Sharing includes QNECs):
		 		 		 		 		 		 		 	a.	 	 ̈	 	All contributions
		 		 		 		 		 		 		 	b.	 	 ̈	 	The following contributions (select all that apply)
		 		 		 		 		 		 		 		 		 		 	1.	 	 ̈	 	Elective Deferrals
		 		 		 		 		 		 		 		 		 		 	2.	 	 ̈	 	Matching contributions
		 		 		 		 		 		 		 		 		 		 	3.	 	 ̈	 	Nonelective Profit Sharing contributions
					
		 	p.	 	 ̈	 		 	Minimum distribution transitional rules (Plan Section 6.8(e)(5))
		 		 		 		 	 NOTE:
	 	This Section does not apply to (1) a new Plan, (2) an amendment or restatement of an existing Plan that never contained the provisions of Code §401(a)(9) as in effect prior to the amendments made by the Small
Business Job Protection Act of 1996 (SBJPA), or (3) a Plan where the transition rules below do not affect any current Participants.
		 		 		 		 	The “required beginning date” for a Participant who is not a “five percent (5%) owner” is:
		 		 		 		 	1.	 	 ̈	 	April 1st of the calendar year following the year in which the Participant attains age 70 1/2. (pre- SBJPA rules continue to apply)
		 		 		 		 	2.	 	 ̈	 	April 1st of the calendar year following the later of the year in which the Participant attains age 70 1/2 or retires (the post-SBJPA rules), with the following exceptions (select one or both; leave blank if both
applied effective as of January 1, 1996):
		 		 		 		 		 		 	a.	 	 ̈	 		 	A Participant who was already receiving required minimum distributions under the pre- SBJPA rules as of
                     (may not be earlier than January 1, 1996) was allowed to stop receiving distributions and have them recommence in accordance
with the post-SBJPA rules. Upon the recommencement of distributions, if the Plan permits annuities as a form of distribution then the following apply:
		 		 		 		 		 		 		 		 		 	1.	 	 ̈	  	N/A (annuity distributions are not permitted)


  

	
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		 		 		 		  		    		 		 		 		 	2.	 	 ̈	  	Upon the recommencement of distributions, the original Annuity Starting Date will be retained.
		 		 		 		  		    		 		 		 		 	3.	 	 ̈	  	Upon the recommencement of distributions, a new Annuity Starting Date is created.
		 		 		 		  		    		 	b.	 	 ̈	 		 	A Participant who had not begun receiving required minimum distributions as of                      (may not be earlier
than January 1, 1996) may elect to defer commencement of distributions until retirement. The option to defer the commencement of distributions (i.e., to elect to receive in-service distributions upon attainment of age 70 1/2) applies to all such
Participants unless selected below:
		 		 		 		  		    		 		 		 		 	1.	 	 ̈	  	The in-service distribution option was eliminated with respect to Participants who attained age 70 1/2 in or after the calendar year that began after the later of (1) December 31, 1998, or (2) the adoption date of the
restatement to bring the Plan into compliance with the SBJPA.
				
		 	q.	 	 ̈	 	Other spousal provisions (select one or more)
		 		 		 	1.	  	      ̈	    	One-year marriage rule. For purposes of the Plan, other than for purposes of determining eligible hardship distribution expenses, an individual is treated as Spouse only if such individual was married throughout
the one year period ending on the earlier of the Annuity Starting Date or the date of the Participant’s death.
		 		 		 	2.	  	      ̈	    	Definition of Spouse. The term Spouse includes a spouse under federal law as well as the following:
                                        
..
		 		 		 	3.	  	      ̈	    	Automatic revocation of spousal designation (Plan Section 6.2(f)). The automatic revocation of a spousal Beneficiary designation in the case of divorce does not apply.
		 		 		 	4.	  	      ̈	    	Timing of QDRO payment. A distribution to an Alternate Payee shall not be permitted prior to the time a Participant would be entitled to a distribution.
		 	r.	 	 ̈	 	Applicable law. Instead of using the applicable laws set forth in Plan Section 10.4(a), the Plan will be governed by the laws
of                     
				
		 	s.	 	 ̈	 	Total and Permanent Disability. Instead of the definition at Plan Section 1.83, Total and Permanent Disability means:
                     (must be definitely determinable).
				
		 	t.	 	 ̈	 	Other Trust provisions (select any that apply)
		 		 		 	1.	  	      ̈	    	Special Trustee for collection of contributions. The Employer appoints the following Special Trustee with the responsibility to collect delinquent contributions pursuant to Plan Section 7.1(b):
		 		 		 		  		    	Name:	 	  

		 		 		 		  		    	Title	 		 		  	


																							
		 		 		 		 		 	a.	 	 ̈	 	  
	 	
		 		 		 		 		 	Address and telephone number	 	
		 		 		 		 		 	b.	 	 ̈	 	Use Employer address and telephone number	 	
		 		 		 		 		 	c.	 	 ̈	 	Use address and telephone number below:	 	


																													
		 		 		 		 		 	Address:	 	  

		 		 		 		 		 	Street	 		 		 		 	
		 		 		 		 		 	  
	 	  
	 	  

		 		 		 		 		 	City	 	State	 	Zip
		 		 		 		 		 	Telephone:	 	  
	 		 	
						
		 		 		 		 		 	NOTE: The Trustee named above is hereby appointed as a Trustee for the Plan, and is referred to as the Special Trustee. The sole responsibility of the Special Trustee is to collect contributions the Employer owes
to the Plan. No other Trustee has any duty to ensure that the contributions received comply with the provisions of the Plan or is obliged to collect any contributions from the Employer. No Trustee, other than the Special Trustee, is obliged to
ensure that funds deposited are deposited according to the provisions of the Plan. The Special Trustee must accept its position and agree to its obligations hereunder.
		 		 		 	  2.	 	 ̈ 	 	Permissible Trust (or Custodian) modifications. The Employer makes the following modifications to the Trust (or Custodial) provisions as permitted under Rev. Proc. 2011-49 (or subsequent IRS guidance) (select one
or more of a. - c. below):
		 		 		 	  NOTE:	 	Any elections below must not: (i) conflict with any Plan provision unrelated to the Trust or Trustee; or (ii) cause Plan to violate Code §401(a). In addition, this may not be used to substitute all of the Trust
provisions in the Plan.


																							
		 		 		 		 		 	    a.	 	 ̈	 	Investments. The Employer amends the Trust provisions relating to Trust investments as follows:
                                        



  

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

		 		 		 		 		 	c.	 	 ̈	 	Other administrative provisions. The Employer amends the other administrative provisions of the Trust as follows:
                                        

				
		 	u.	 	 ̈	 	Other provisions for matching contributions (select one or more)
		 		 		 	1.	 	 ̈	 	Match applied to elective deferrals to 403(b) arrangement. In applying any matching contributions in this Plan, elective deferrals to a Code §403(b) arrangement will be aggregated with Elective Deferrals to
this Plan.
		 		 		 	2.	 	 ̈	 	Matching contributions not used to satisfy top-heavy contribution (Plan Section 4.3(j)). Employer matching contributions will NOT be taken into account for purposes of satisfying the minimum contribution
requirements of Code §416(c)(2) and the Plan.
				
		 	v.	 	 ̈	 	QACA safe harbor contributions vesting options. The vesting options selected at Question 19 on the Adoption Agreement also apply to the Participant’s Qualified Automatic Contribution Safe Harbor Account
unless otherwise selected below (select all that apply):
		 		 		 	Excluded service prior to initial Effective Date of Plan or a predecessor plan (as defined in Regulations
§1.411(a)-5(b)(3))
		 		 		 	1.	 	 ̈	 	applies
		 		 		 	2.	 	 ̈	 	does not apply
		 		 		 	Excluded service prior to the computation period in which an Employee has attained age 18
		 		 		 	3.	 	 ̈	 	applies
		 		 		 	4.	 	 ̈	 	does not apply
		 		 		 	Full vesting upon death
		 		 		 	5.	 	 ̈	 	applies
		 		 		 	6.	 	 ̈	 	does not apply
		 		 		 	Full vesting upon Total and Permanent Disability
		 		 		 	7.	 	 ̈	 	applies
		 		 		 	8.	 	 ̈	 	does not apply


  

	
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 ADMINISTRATIVE PROCEDURES 

The following are optional administrative provisions. The Administrator may implement procedures that override any elections in this Section without a formal
Plan amendment. In addition, modifications to these procedures will not affect an Employer’s reliance on the Plan. 
  

																					
		 	A.	 	Loan limitations. Note: the separate loan program required by the DOL will override any inconsistent selections made below. (complete only if loans to Participants are permitted)
		 		 	a.	 	 ̈	 	Limitations (select one or more; leave blank if none apply):
		 		 		 		 	1.	 	 ̈	 	Loans will be treated as Participant directed investments.
		 		 		 		 	2.	 	 ̈	 	Loans will only be made for hardship or financial necessity as defined below (select a. or b.)
		 		 		 		 		 		 	a.	 	 ̈	 	hardship reasons specified in Plan Section 12.10
		 		 		 		 		 		 	b.	 	 ̈	 	other:                      (specify financial necessity)
		 		 		 		 	3.	 	 ̈	 	The minimum loan will be $              (may not exceed $1,000).
		 		 		 		 	4.	 	 ̈	 	A Participant may only have              (e.g., one (1)) loan(s) outstanding at any time.
		 		 		 		 	5.	 	 ̈	 	All outstanding loan balances will become due and payable in their entirety upon severance of employment unless directly rolled over (if otherwise permitted) to another employer’s plan.
		 		 		 		 	6.	 	 ̈	 	Account restrictions. Loans will only be permitted from the following Participant Accounts (select all that apply or leave blank if no limitations apply):
		 		 		 		 		 		 	a.	 	 ̈	 	Pre-Tax Elective Deferral Account
		 		 		 		 		 		 	b.	 	 ̈	 	Roth Elective Deferral Account
		 		 		 		 		 		 	c.	 	 ̈	 	Account(s) attributable to Employer matching contributions (includes matching “ADP test safe harbor contributions”)
		 		 		 		 		 		 	d.	 	 ̈	 	Account attributable to Employer Nonelective profit sharing contributions
		 		 		 		 		 		 	e.	 	 ̈	 	Qualified Nonelective Contribution Account (includes nonelective “ADP test safe harbor contributions”)
		 		 		 		 		 		 	f.	 	 ̈	 	Rollover Account
		 		 		 		 		 		 	g.	 	 ̈	 	Transfer Account attributable to (select one or both):
		 		 		 		 		 		 		 		 	1.	  	 ̈	 	non-pension assets
		 		 		 		 		 		 		 		 	2.	  	 ̈	 	pension assets (e.g., from a money purchase pension plan)
		 		 		 		 		 		 	h.	 	 ̈	 	Voluntary Contribution Account
		 		 		 		 		 		 	i.	 	 ̈	 	Other:                     
		 		 		 		 		 		 	AND, if loans are restricted to certain Accounts, the limitations of Code §72(p) and the adequate security requirement of the DOL Regulations will be applied:
		 		 		 		 		 		 	j.	 	 ̈	 	by determining the limits by only considering the restricted Accounts.
		 		 		 		 		 		 	k.	 	 ̈	 	by determining the limits taking into account a Participant’s entire interest in the Plan.
			
		 		 	Additional loan provisions (select all that apply; leave blank if none apply)
		 		 	b.	 	 ̈	 	Loan payments. Loans are repaid by (if left blank, then payroll deduction applies unless Participant is not subject to payroll; e.g., partner who only has a draw):
		 		 		 		 	1.	 	 ̈	 	payroll deduction
		 		 		 		 	2.	 	 ̈	 	ACH (Automated Clearing House)
		 		 		 		 	3.	 	 ̈	 	check
		 		 		 		 		 		 	a.	 	 ̈	 	Only for prepayment
		 		 	c.	 	 ̈	 	Interest rate. Loans will be granted at the following interest rate (if left blank, then 3. below applies):
		 		 		 		 	1.	 	 ̈	 	         percentage points over the prime interest rate
		 		 		 		 	2.	 	 ̈	 	    %
		 		 		 		 	3.	 	 ̈	 	the Administrator establishes the rate in a nondiscriminatory manner
		 		 	d.	 	 ̈	 	Refinancing. Loan refinancing is allowed.
			
		 	B.	 	Life insurance. (Plan Section 7.5)
		 		 	a.	 	x	 	Life insurance may not be purchased.
		 		 	b.	 	 ̈	 	Life insurance may be purchased ...
		 		 		 		 	1.	 	 ̈	 	at the option of the Administrator
		 		 		 		 	2.	 	 ̈	 	at the option of the Participant
					
		 		 		 		 	Limitations
		 		 		 		 	3.	 	 ̈	 	N/A (no limitations)
		 		 		 		 	4.	 	 ̈	 	The purchase of initial or additional life insurance will be subject to the following limitations (select one or more):
		 		 		 		 		 		 	a.	 	 ̈	 	Each initial Contract will have a minimum face amount of $             .


  

	
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 Volume Submitter 401(k) Profit Sharing Plan 

 

																	
		 		  		  		  		  		  	b.	  	 ̈	  	Each additional Contract will have a minimum face amount of $            .
		 		  		  		  		  		  	c.	  	 ̈	  	The Participant has completed      Years (or Periods) of Service.
		 		  		  		  		  		  	d.	  	 ̈	  	The Participant has completed      Years (or Periods) of Service while a Participant in the Plan.
		 		  		  		  		  		  	e.	  	 ̈	  	The Participant is under age      on the Contract issue date.
		 		  		  		  		  		  	f.	  	 ̈	  	The maximum amount of all Contracts on behalf of a Participant may not exceed $            .
		 		  		  		  		  		  	g.	  	 ̈	  	The maximum face amount of any life insurance Contract will be $            .
			
		 	C.	  	Plan expenses and Forfeitures
		 		  	Plan expenses. Will the Plan assess against an individual Participant’s Account certain Plan expenses that are incurred by, or are attributable to, a particular Participant based on use of a particular Plan
service?
		 		  	a.	  	 ̈	  	No
		 		  	b.	  	x	  	Yes
			
		 		  	Use of Forfeitures
		 		  	Other than Employer matching contributions. Forfeitures of amounts attributable to Employer contributions other than Employer matching contributions will be:
		 		  	c.	  	 ̈	  	added to any Employer discretionary contribution (e.g., matching or profit sharing) and allocated in the same manner
		 		  	d.	  	 ̈	  	used to reduce any Employer contribution (other than contributions that must be fully Vested when contributed such as QNECs, QMACs and “ADP test safe harbor” contributions that are not made pursuant to a QACA)
(see Note below)
		 		  	e.	  	 ̈	  	added to any Employer matching contribution and allocated as an additional matching contribution
		 		  	f.	  	 ̈	  	allocated to all Participants eligible to share in the allocations of profit sharing contributions or Forfeitures in the same proportion that each Participant’s Compensation for the Plan Year bears to the
Compensation of all Participants for such year
		 		  	g.	  	 ̈	  	other:                      (describe the treatment of Forfeitures in a manner that is definitely determinable and not
subject to Employer discretion; e.g., Forfeitures attributable to transferred balances from Plan X are allocated as additional discretionary contributions only to former Plan X Participants)
			
		 		  	Matching contributions. Forfeitures of amounts attributable to Employer matching contributions will be:
		 		  	h.	  	 ̈	  	N/A (same as above or no Employer matching contributions)
		 		  	i.	  	 ̈	  	used to reduce the Employer matching contribution (other than contributions that must be fully Vested when contributed such as QNECs, QMACs and “ADP test safe harbor” contributions that are not made pursuant to
a QACA) (see Note below)
		 		  	j.	  	 ̈	  	added to any Employer matching contribution and allocated as an additional matching contribution
		 		  	k.	  	 ̈	  	added to any Employer discretionary profit sharing contribution
		 		  	l.	  	 ̈	  	used to reduce any Employer contribution (other than contributions that must be fully Vested when contributed such as QNECs, QMACs and “ADP test safe harbor” contributions that are not made pursuant to a QACA)
(see Note below)
		 		  	m.	  	 ̈	  	other:                      (describe the treatment of Forfeitures in a manner that is definitely determinable and not
subject to Employer discretion; e.g., Forfeitures attributable to transferred balances from Plan X are allocated as additional discretionary contributions only to former Plan X Participants)
			
		 	NOTE:	  	Effective for Plan Years beginning after the Plan Year in which this Plan document is adopted, Forfeitures may not be used to reduce Employer contributions which are required pursuant to the Code to be fully Vested when
contributed to the Plan (such as QMACs, QNECs and “ADP test safe harbor contributions” other than QACA “ADP test safe harbor contributions”). The reallocation of Forfeitures could affect the Plan’s top-heavy exemption (see
Plan Section 12.8(f)). One approach to avoid this result is to provide for a discretionary matching contribution that satisfies the “ACP test safe harbor” provisions (i.e., select Question 27A.b and select a discretionary matching
contribution at Question 28) and then allocate Forfeitures as a matching contribution.
			
		 	D.	  	Directed investments (Plan Section 4.10)
		 		  	a.	  	 ̈	  	Participant directed investments are NOT permitted.
		 		  	b.	  	x	  	Participant directed investments are permitted from the following Participant Accounts:
		 		  		  		  	1.	  	x	  	all Accounts
		 		  		  		  	2.	  	 ̈	  	only from the following Accounts (select one or more):
		 		  		  		  		  		  	a.	  	 ̈	  	Pre-Tax Elective Deferral Account
		 		  		  		  		  		  	b.	  	 ̈	  	Roth Elective Deferral Account


  

	
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 Volume Submitter 401(k) Profit Sharing Plan 

 

																					
		 		 		 		 		 		 	c.	 	  ̈
	 	Account(s) attributable to Employer matching contributions (includes matching “ADP test safe harbor contributions”)
		 		 		 		 		 		 	d.	 	  ̈
	 	Account attributable to Employer Nonelective profit sharing contributions
		 		 		 		 		 		 	e.	 	  ̈
	 	Qualified Nonelective Contribution Account (includes nonelective “ADP test safe harbor contributions”)
		 		 		 		 		 		 	f.	 	  ̈
	 	Rollover Account
		 		 		 		 		 		 	g.	 	  ̈
	 	Transfer Account
		 		 		 		 		 		 	h.	 	  ̈
	 	Voluntary Contribution Account
		 		 		 		 		 		 	i.	 	  ̈
	 	Other:                     (specify Account(s) and conditions in a manner that is definitely determinable and not
subject to Employer discretion)
			
		 		 	Directed investment options (If directed investments are permitted, select all that apply; leave blank if none apply)
		 		 	c.	 	 x
	 	ERISA Section 404(c). It is intended that the Plan comply with ERISA Section 404(c) with respect to the Accounts subject to Participant investment directions.
		 		 	d.	 	  ̈
	 	QDIA. Plan will include a qualified default investment alternative.
			
		 	E.	 	Rollover limitations. Will the Plan specify which sources of rollovers will be accepted? (skip if rollover contributions are NOT selected at 12.f.)
		 		 	a.	 	  ̈
	 	No, Administrator determines in operation which sources will be accepted.
		 		 	b.	 	 x
	 	Yes
		 		 		 		 	Rollover sources. Indicate the sources of rollovers that will be accepted (select one or more)
		 		 		 		 	1.	 	x	 	Direct rollovers. Plan will accept a direct rollover of an eligible rollover distribution from (select one or more):
		 		 		 		 		 		 	a.	 	 x
	 	a qualified plan described in Code §401(a) (including a 401(k) plan, profit sharing plan, defined benefit plan, stock bonus plan and money purchase plan), excluding after-tax employee contributions
		 		 		 		 		 		 	b.	 	  ̈
	 	a qualified plan described in Code §401(k) plan, profit sharing plan, defined benefit plan, stock bonus plan and money purchase plan), including after-tax employee contributions
		 		 		 		 		 		 	c.	 	 x
	 	a plan described in Code §403(a) (an annuity plan), excluding after-tax employee contributions
		 		 		 		 		 		 	d.	 	  ̈
	 	a plan described in Code §403(a) (an annuity plan), including after-tax employee contributions
		 		 		 		 		 		 	e.	 	 x
	 	a plan described in Code §403(b) (a tax-sheltered annuity), excluding after-tax employee contributions
		 		 		 		 		 		 	f.	 	  ̈
	 	a plan described in Code §403(b) (a tax-sheltered annuity), including after-tax employee contributions
		 		 		 		 		 		 	g.	 	 x
	 	a government plan described in Code §457(b) (eligible deferred compensation plan)
		 		 		 		 		 		 	h.	 	 x
	 	if this Plan permits Roth Elective Deferrals, a Roth Elective Deferral Account from (select one or more):
		 		 		 		 		 		 		 		 	1.	 	x	 	a qualified plan described in Code §401(a)
		 		 		 		 		 		 		 		 	2.	 	 ̈	 	a plan described in Code §403(b) (a tax-sheltered annuity)
							
		 		 		 		 		 		 	Direct roll overs of Participant loan. The Plan will NOT accept a direct rollover of a Participant loan from another plan unless selected below (leave blank if default applies)
		 		 		 		 		 		 	i.	 	  ̈
	 	The Plan will accept a direct rollover of a Participant loan
		 		 		 		 		 		 		 		 	1. 	 	 ̈	 	only in the following situation(s);                    (e.g., only from Participants who were employees of an acquired organization;
leave blank if not applicable).
							
		 		 		 		 	2. 	 	x	 	Participant rollover contributions from other plans (i.e., not via a direct plan-to-plan transfer). The Plan will accept a contribution of an eligible rollover distribution (select one or more):
		 		 		 		 		 		 	a.	 	 x
	 	a qualified plan described in Code §401(a) (including a 401(k) plan, profit sharing plan, defined benefit plan, stock bonus plan and money purchase plan)
		 		 		 		 		 		 	b.	 	  ̈
	 	a plan described in Code §403(a) (an annuity plan)
		 		 		 		 		 		 	c.	 	  ̈
	 	a plan described in Code §403(b) (a tax-sheltered annuity)
		 		 		 		 		 		 	d.	 	  ̈
	 	a governmental plan described in Code §457(b) (eligible deferred compensation plan)
							
		 		 		 		 	3. 	 	x	 	Participant rollover contributions from IRAs: The Plan will accept a rollover contribution of the portion of a distribution from a traditional IRA that is eligible to be rolled over and would otherwise be
includible in gross income. Rollovers from Roth IRAs or a Coverdell


  

	
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 Volume Submitter 401(k) Profit Sharing Plan 

 

													
		 		 		 		 		 		 	Education Savings Account (formerly known as an Education IRA) are not permitted because they are not traditional IRAs. A rollover from a SIMPLE IRA is allowed if the amounts are rolled over after the individual has been in the
SIMPLE IRA for at least two years.
			
		 	F.	 	Elective Deferral procedure. Participants may commence Elective Deferrals on the effective date of participation.
		 		 	Optional date. Participants may also commence making Elective Deferrals on (leave blank if not applicable):
		 		 	a.	 	  ̈
	 	                    (must be at least once each calendar year)
			
		 		 	Elective Deferral modifications. Participants may modify Elective Deferral elections:
		 		 	b.	 	  ̈
	 	as of each payroll period
		 		 	c.	 	  ̈
	 	on the first day of each month
		 		 	d.	 	 x
	 	on the first day of each Plan Year quarter
		 		 	e.	 	  ̈
	 	on the first day of the Plan Year or the first day of the 7th month of the Plan Year
		 		 	f.	 	  ̈
	 	other:                    (must be at least once each calendar year)
			
		 		 	Irregular pay (e.g., bonuses). Unless the Administrator has implemented separate procedures or selected below, a Participant is permitted to make a separate Elective Deferral election for irregular pay and the
Participant’s existing Elective Deferral election will not apply to such irregular pay.
		 		 	g.	 	  ̈
	 	A Participant’s existing Elective Deferral election will apply to irregular pay (provided such irregular pay is Compensation for Elective Deferral purposes) unless the Participant makes a different Elective Deferral
election for such irregular pay.
		 		 	h.	 	  ̈
	 	A Participant is not permitted to make a separate Elective Deferral election for irregular pay and the Participant’s existing Elective Deferral election will apply to such irregular pay (provided such irregular pay
is Compensation for Elective Deferral purposes).
			
		 		 	Escalation (leave blank if not applicable)
		 		 	i.	 	  ̈
	 	Include option for Participants to elect to automatically escalate an Affirmative Election in accordance with the following:
		 		 		 		 	Escalation amount. A Participant’s Affirmative Election will increase by:
		 		 		 		 	1.	 	  ̈
	 	    % of Compensation
		 		 		 		 		 		 	a.  ̈ up to a maximum of         % of Compensation (leave blank if no limit)
		 		 		 		 	2.	 	  ̈
	 	other:                                     
   
		 		 		 		 	Timing of escalation. The escalation will apply as of:
		 		 		 		 	3.	 	  ̈
	 	first day of each Plan Year
		 		 		 		 	4.	 	  ̈
	 	anniversary of date of participation
		 		 		 		 	5.	 	  ̈
	 	other:                                     
   
					
		 		 		 		 	First period of application. Unless selected below, the escalation provision above will apply as of the second period specified above that begins after the period in which the Participant first has contributions
made pursuant to a default election.
		 		 		 		 	6.	 	  ̈
	 	The escalation provision will apply as of the first period after the Participant first has contributions made pursuant to a default election.
			
		 		 	Suspended Elective Deferrals. If a Participant’s Elective Deferrals must be suspended pursuant to a provision of the Plan (e.g., due to a hardship distribution or distribution due to military leave covered by
the HEART Act), then a Participant is deemed to have made as of the date the suspension period begins, an Affirmative Election to have no Elective Deferrals made to the Plan unless otherwise selected below.
		 		 	j.	 	  ̈
	 	the Participant’s Affirmative Election will resume after the suspension period.
		 		 	k.	 	  ̈
	 	the Participant is deemed to have no Affirmative Election after the suspension period (e.g., for purposes of applying any Automatic Deferral provisions).
		
		 	Lapse of Affirmative Elections. Affirmative Elections will remain in effect until revoked or modified by a Participant unless selected below.
		 		 	 l.
	 	  ̈
	 	Affirmative Elections lapse at the end of each Plan Year.


  

	
	© 2014 Nova 401(k) Associates or its suppliers
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 Volume Submitter 401(k) Profit Sharing Plan 

 
 NOVA 401(K) ASSOCIATES VOLUME SUBMITTER MODIFICATIONS 

INDEPENDENT BANK 401(K) PROFIT SHARING PLAN 
 The enclosed Plan is
being submitted for expedited review as a Volume Submitter Plan. 
 No modifications from the approved specimen plan have been made to this Plan. 

  

	
	© 2014 Nova 401(k) Associates or its suppliers
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 Automatic Contribution Notice 

INDEPENDENT BANK 401(K) PROFIT SHARING PLAN 

AUTOMATIC CONTRIBUTION NOTICE 
 THIS
NOTICE CONTAINS IMPORTANT INFORMATION REGARDING YOUR PARTICIPATION IN THE PLAN. 
 This is an annual notice and only applies to the Plan Year beginning
on             . 
 Automatic contributions (deferrals) and right to elect. This notice
advises you of certain rights and obligations you have under the Plan. The Plan includes a feature known as an automatic contribution arrangement (“ACA”). Under the ACA provisions of the Plan, the Employer will automatically withhold a
portion of your compensation from your pay each payroll period and contribute that amount to the Plan as a Pre-Tax 401(k) deferral (the automatic amount is described below). If you wish to defer the Automatic Deferral amount, you do not need to make
a deferral election. However, you have the right to elect not to have the Automatic Deferrals withheld, and you have the right to elect to defer a different percentage of your compensation (including zero). However, if you do not wish to defer any
of your compensation, or you wish to defer an amount of compensation different from the Automatic Deferral amount, then you may make an election to do so. This election is made by submitting a salary deferral agreement to the Administrator, in
accordance with the deferral procedures of the Plan, within a reasonable time after receipt of this notice, and before the occurrence of the first Automatic Deferral to which this notice applies. Your election will be effective as soon as the
Administrator reasonably can implement your election after receipt. Your election will remain in effect unless and until you change it unless your salary deferrals are automatically suspended under the terms of the Plan. 

Application of Automatic Deferral provisions. The Plan includes an automatic salary deferral feature. Your Employer will automatically withhold a
portion of your compensation from your pay each payroll period and contribute that amount to the Plan as a Pre-Tax 401(k) deferral. The Automatic Deferral provisions apply to all Participants who become a Participant in the Plan after the effective
date of the Automatic Deferral provisions. 
 Automatic Deferral provisions. The following provisions apply to these Automatic Deferrals: 

 

	•	 	As specified above, you may complete a salary deferral agreement to elect an alternative deferral amount or to elect not to defer under the Plan in accordance with the deferral procedures of the Plan. 


 

	•	 	The amount to be automatically withheld from your pay each payroll period will be equal to 3% of your compensation. 

  

	•	 	While you are a Participant, the Automatic Deferral amount will increase by 1% of compensation up to a maximum of 15% of compensation. Such increase will be applied as of the second period that begins after the period
in which the initial deferral amount was withheld and will occur as of the beginning of each subsequent Plan Year. 

  

	•	 	If your salary deferrals are automatically suspended under the terms of the Plan (e.g., to qualify for a hardship distribution), then your deferral agreement that was in place prior to the suspension will not continue
in effect after the suspension and you will be deemed to have elected not to defer under the Plan as of the date the suspension occurred unless you make a new salary deferral agreement. 


Right to direct investment/default investment. You have the right to direct the investment of all of your accounts in any of the investment choices
explained in the investment information materials provided to you. 
 We encourage you to make an investment election to ensure that amounts in the
Plan are invested in accordance with your long-term investment and retirement plans. 
 Further information. If you need additional information or
have any question regarding the information provided in this notice, please contact the Administrator. 

  

	
	© 2014 Nova 401(k) Associates or its suppliers
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 Automatic Contribution Notice 

 
 You may contact the Administrator at: 

 

					
	Contact:	  	 Independent Bank
	  	
			
	Address:	  	 1600 Redbud Boulevard Suite 400
	  	
			
		  	 McKinney Texas
	  	
			
	Telephone:	  	 (972) 562-9004
	  	

 Special effective date for Automatic Deferral. January 1, 2011 

  

	
	© 2014 Nova 401(k) Associates or its suppliers
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