exv10w2b






Exhibit 10.2B




Volume Submitter

Defined Contribution Plan




Fidelity Basic Plan Document No. 14 




Fidelity Advisor 401(k) Program




© 2008 FMR Corp.

All rights reserved.



 









 





Profit Incentive Bonus Plan of Hudson City Savings Bank 




	 	 	 	 	 

	PREAMBLE
	 	 	1	 
	 
	 	 	 	 
	ARTICLE 1. ADOPTION AGREEMENT
	 	 	1	 
	 
	 	 	 	 
	ARTICLE 2. DEFINITIONS
	 	 	1	 
	 

	2.01. Definitions
	 	 	1	 
	2.02. Interpretation and Construction of Terms
	 	 	10	 
	2.03. Special Effective Dates
	 	 	10	 
	 
	 	 	 	 
	ARTICLE 3. SERVICE
	 	 	10	 
	 

	3.01. Crediting of Eligibility Service
	 	 	10	 
	3.02. Re-Crediting of Eligibility Service Following Termination of Employment
	 	 	11	 
	3.03. Crediting of Vesting Service
	 	 	11	 
	3.04. Application of Vesting Service to a Participant’s Account Following a Break in Vesting Service
	 	 	11	 
	3.05. Service With Predecessor Employer
	 	 	11	 
	3.06. Change in Service Crediting
	 	 	11	 
	 
	 	 	 	 
	ARTICLE 4. PARTICIPATION
	 	 	12	 
	 

	4.01. Date of Participation
	 	 	12	 
	4.02. Transfers Out of Covered Employment
	 	 	12	 
	4.03. Transfers Into Covered Employment
	 	 	12	 
	4.04. Resumption of Participation Following Reemployment
	 	 	12	 
	 
	 	 	 	 
	ARTICLE 5. CONTRIBUTIONS
	 	 	13	 
	 

	5.01. Contributions Subject to Limitations
	 	 	13	 
	5.02. Compensation Taken Into Account in Determining Contributions
	 	 	13	 
	5.03. Deferral Contributions
	 	 	13	 
	5.04. Employee Contributions
	 	 	15	 
	5.05. No Deductible Employee Contributions
	 	 	15	 
	5.06. Rollover Contributions
	 	 	15	 
	5.07. Qualified Nonelective Employer Contributions
	 	 	16	 
	5.08. Matching Employer Contributions
	 	 	17	 
	5.09. Qualified Matching Employer Contributions
	 	 	17	 
	5.10. Nonelective Employer Contributions
	 	 	17	 
	5.11. Vested Interest in Contributions
	 	 	19	 
	5.12. Time For Making Contributions
	 	 	19	 
	5.13. Return of Employer Contributions
	 	 	20	 
	5.14. Frozen Plan
	 	 	20	 
	 
	 	 	 	 
	ARTICLE 6. LIMITATIONS ON CONTRIBUTIONS
	 	 	20	 
	 

	6.01. Special Definitions
	 	 	20	 
	6.02. Code Section 402(G) Limit on Deferral Contributions
	 	 	26	 
	6.03. Additional Limit on Deferral Contributions (“Adp” Test)
	 	 	27	 
	6.04. Allocation and Distribution of “Excess Contributions”
	 	 	28	 
	6.05. Reductions in Deferral Contributions to Meet Code Requirements
	 	 	28	 
	6.06. Limit on Matching Employer Contributions and Employee Contributions (“Acp” Test)
	 	 	28	 






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	6.07. Allocation, Distribution, and Forfeiture of “Excess Aggregate Contributions”
	 	 	30	 
	6.08. Income or Loss on Distributable Contributions
	 	 	30	 
	6.09. Deemed Satisfaction of “Adp” Test
	 	 	30	 
	6.10. Deemed Satisfaction of “Acp” Test With Respect to Matching Employer Contributions
	 	 	32	 
	6.11. Changing Testing Methods
	 	 	33	 
	6.12. Code Section 415 Limitations
	 	 	34	 
	 
	 	 	 	 
	ARTICLE 7. PARTICIPANTS’ ACCOUNTS
	 	 	36	 
	 

	7.01. Individual Accounts
	 	 	36	 
	7.02. Valuation of Accounts
	 	 	37	 
	 
	 	 	 	 
	ARTICLE 8. INVESTMENT OF CONTRIBUTIONS
	 	 	37	 
	 

	8.01. Manner of Investment
	 	 	37	 
	8.02. Investment Decisions
	 	 	37	 
	8.03. Participant Directions to Trustee
	 	 	38	 
	 
	 	 	 	 
	ARTICLE 9. PARTICIPANT LOANS
	 	 	38	 
	 

	9.01. Special Definition
	 	 	38	 
	9.02. Participant Loans
	 	 	38	 
	9.03. Separate Loan Procedures
	 	 	38	 
	9.04. Availability of Loans
	 	 	38	 
	9.05. Limitation on Loan Amount
	 	 	38	 
	9.06. Interest Rate
	 	 	38	 
	9.07. Level Amortization
	 	 	38	 
	9.08. Security
	 	 	39	 
	9.09. Loan Repayments
	 	 	39	 
	9.10. Default
	 	 	39	 
	9.11. Effect of Termination Where Participant has Outstanding Loan Balance
	 	 	39	 
	9.12. Deemed Distributions Under Code Section 72(p)
	 	 	39	 
	9.13. Determination of Vested Interest upon Distribution where Plan Loan is Outstanding
	 	 	40	 
	 
	 	 	 	 
	ARTICLE 10. IN-SERVICE WITHDRAWALS
	 	 	40	 
	 

	10.01. Availability of In-Service Withdrawals
	 	 	40	 
	10.02. Withdrawal of Employee Contributions
	 	 	40	 
	10.03. Withdrawal of Rollover Contributions
	 	 	40	 
	10.04. Age 59 1/2 Withdrawals
	 	 	40	 
	10.05. Hardship Withdrawals
	 	 	41	 
	10.06. Preservation of Prior Plan In-Service Withdrawal Rules
	 	 	42	 
	10.07. Restrictions on In-Service Withdrawals
	 	 	43	 
	 
	 	 	 	 
	ARTICLE 11. RIGHT TO BENEFITS
	 	 	43	 
	 

	11.01. Normal or Early Retirement
	 	 	43	 
	11.02. Late Retirement
	 	 	43	 
	11.03. Disability Retirement
	 	 	43	 
	11.04. Death
	 	 	43	 
	11.05. Other Termination of Employment
	 	 	44	 
	11.06. Application for Distribution
	 	 	44	 
	11.07. Application of Vesting Schedule Following Partial Distribution
	 	 	44	 
	11.08. Forfeitures
	 	 	44	 
	11.09. Application of Forfeitures
	 	 	45	 
	11.10. Reinstatement of Forfeitures
	 	 	45	 






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	11.11. ADJUSTMENT FOR INVESTMENT EXPERIENCE
	 	 	45	 
	 
	 	 	 	 
	ARTICLE 12. DISTRIBUTIONS
	 	 	46	 
	 

	12.01. Restrictions on Distributions
	 	 	46	 
	12.02. Timing of Distribution Following Retirement or Termination of Employment
	 	 	46	 
	12.03. Participant Consent to Distribution
	 	 	47	 
	12.04. Required Commencement of Distribution to Participants
	 	 	47	 
	12.05. Required Commencement of Distribution to Beneficiaries
	 	 	47	 
	12.06. Whereabouts of Participants and Beneficiaries
	 	 	48	 
	 
	 	 	 	 
	ARTICLE 13. FORM OF DISTRIBUTION
	 	 	49	 
	 

	13.01. Normal Form of Distribution Under Profit Sharing Plan
	 	 	49	 
	13.02. Cash Out of Small Accounts
	 	 	49	 
	13.03. Minimum Distributions
	 	 	49	 
	13.04. Direct Rollovers
	 	 	52	 
	13.05. Notice Regarding Timing and Form of Distribution
	 	 	53	 
	13.06. Determination of Method of Distribution
	 	 	54	 
	13.07. Notice to Trustee
	 	 	54	 
	 
	 	 	 	 
	ARTICLE 14. SUPERSEDING ANNUITY DISTRIBUTION PROVISIONS
	 	 	54	 
	 

	14.01. Special Definitions
	 	 	54	 
	14.02. Applicability
	 	 	54	 
	14.03. Annuity Form of Payment
	 	 	55	 
	14.04. “Qualified Joint and Survivor Annuity” and “Qualified Preretirement Survivor Annuity” Requirements
	 	 	55	 
	14.05. Waiver of the “Qualified Joint and Survivor Annuity” and/Or “Qualified Preretirement Survivor Annuity” Rights
	 	 	56	 
	14.06. Spouse’s Consent to Waiver
	 	 	56	 
	14.07. Notice Regarding “Qualified Joint and Survivor Annuity”
	 	 	57	 
	14.08. Notice Regarding “Qualified Preretirement Survivor Annuity”
	 	 	57	 
	14.09. Former Spouse
	 	 	57	 
	 
	 	 	 	 
	ARTICLE 15. TOP-HEAVY PROVISIONS
	 	 	57	 
	 

	15.01. Definitions
	 	 	57	 
	15.02. Application
	 	 	59	 
	15.03. Minimum Contribution
	 	 	59	 
	15.04. Determination of Minimum Required Contribution
	 	 	60	 
	15.05. Accelerated Vesting
	 	 	60	 
	15.06. Exclusion of Collectively-Bargained Employees
	 	 	60	 
	 
	 	 	 	 
	ARTICLE 16. AMENDMENT AND TERMINATION
	 	 	60	 
	 

	16.01. Amendments by the Employer that do not Affect Volume Submitter Status
	 	 	60	 
	16.02. Amendments by the Employer Adopting Provisions not Included in Volume Submitter Specimen Plan
	 	 	61	 
	16.03. Amendment by the Volume Submitter Sponsor
	 	 	61	 
	16.04. Amendments Affecting Vested Interest and/or Accrued Benefits
	 	 	61	 
	16.05. Retroactive Amendments made by Volume Submitter Sponsor
	 	 	61	 
	16.06. Termination and Discontinuation of Contributions
	 	 	62	 
	16.07. Distribution Upon Termination of the Plan
	 	 	62	 
	16.08. Merger or Consolidation of Plan; Transfer of Plan Assets
	 	 	62	 
	 
	 	 	 	 
	ARTICLE 17. AMENDMENT AND CONTINUATION OF PRIOR PLAN; TRANSFER OF FUNDS TO OR FROM OTHER QUALIFIED PLANS
	 	 	62	 






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	17.01. Amendment and Continuation of Prior Plan
	 	 	62	 
	17.02. Transfer of Funds From an Existing Plan
	 	 	63	 
	17.03. Acceptance of Assets by Trustee
	 	 	64	 
	17.04. Transfer of Assets from Trust
	 	 	64	 
	 
	 	 	 	 
	ARTICLE 18. MISCELLANEOUS
	 	 	65	 
	 

	18.01. Communication to Participants
	 	 	65	 
	18.02. Limitation of Rights
	 	 	65	 
	18.03. Nonalienability of Benefits
	 	 	66	 
	18.04. Qualified Domestic Relations Orders Procedures
	 	 	66	 
	18.05. Application of Plan Provisions for Multiple Employer Plans
	 	 	66	 
	18.06. Veterans Reemployment Rights
	 	 	67	 
	18.07. Facility of Payment
	 	 	67	 
	18.08. Information Between Employer and/or Administrator and Trustee
	 	 	67	 
	18.09. Effect of Failure to Qualify Under Code
	 	 	67	 
	18.10. Directions, Notices and Disclosure
	 	 	67	 
	18.11. Governing Law
	 	 	68	 
	18.12. Discharge of Duties by Fiduciaries
	 	 	68	 
	 
	 	 	 	 
	ARTICLE 19. PLAN ADMINISTRATION
	 	 	68	 
	 

	19.01. Powers and Responsibilities of the Administrator
	 	 	68	 
	19.02. Delegation of Authority to Investment Professional
	 	 	68	 
	19.03. Nondiscriminatory Exercise of Authority
	 	 	68	 
	19.04. Claims and Review Procedures
	 	 	68	 
	19.05. Named Fiduciary
	 	 	68	 
	19.06. Costs of Administration
	 	 	68	 
	 
	 	 	 	 
	ARTICLE 20. TRUST AGREEMENT
	 	 	69	 
	 

	20.01. Acceptance of Trust Responsibilities
	 	 	69	 
	20.02. Establishment of Trust Fund
	 	 	69	 
	20.03. Exclusive Benefit
	 	 	69	 
	20.04. Powers of Trustee
	 	 	69	 
	20.05. Accounts
	 	 	70	 
	20.06. Approval of Accounts
	 	 	70	 
	20.07. Distribution from Trust Fund
	 	 	70	 
	20.08. Transfer of Amounts from Qualified Plan
	 	 	71	 
	20.09. Transfer of Assets from Trust
	 	 	71	 
	20.10. Separate Trust or Fund for Existing Plan Assets
	 	 	71	 
	20.11. Self-Directed Brokerage Option
	 	 	72	 
	20.12. Employer Stock Investment Option
	 	 	73	 
	20.13. Voting; Delivery of Information
	 	 	77	 
	20.14. Compensation and Expenses of Trustee
	 	 	78	 
	20.15. Reliance by Trustee on Other Persons
	 	 	78	 
	20.16. Indemnification by Employer
	 	 	78	 
	20.17. Consultation by Trustee with Counsel
	 	 	78	 
	20.18. Persons Dealing with the Trustee
	 	 	78	 
	20.19. Resignation or Removal of Trustee
	 	 	78	 
	20.20. Fiscal Year of the Trust
	 	 	79	 
	20.21. Amendment
	 	 	79	 
	20.22. Plan Termination
	 	 	79	 
	20.23. Permitted Reversion of Funds to Employer
	 	 	79	 
	20.24. Governing Law
	 	 	80	 
	20.25. Assignment and Successors
	 	 	80	 






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Preamble.



This volume submitter plan consists of three parts: (1) an Adoption Agreement that is a separate
document incorporated by reference into this Basic Plan Document; (2) this Basic Plan Document; and
(3) a Trust Agreement that is a part of this Basic Plan Document and is found in Article 20. Each
part of the volume submitter plan contains substantive provisions that are integral to the
operation of the plan. The Adoption Agreement is the means by which an adopting Employer elects the
optional provisions that shall apply under its plan. The Basic Plan Document describes the standard
provisions elected in the Adoption Agreement. The Trust Agreement describes the powers and duties
of the Trustee with respect to plan assets.



The volume submitter plan is intended to qualify under Code Section 401(a). Depending upon the
Adoption Agreement completed by an adopting Employer, the volume submitter plan may be used to
implement a profit sharing plan with or without a cash or deferred arrangement intended to qualify
under Code Section 401(k). Provisions appearing on the Additional Provisions Addendum of the
Adoption Agreement, if present, supplement or alter provisions appearing in the Adoption Agreement
in the manner described therein. Provisions appearing on the Additional Provisions Addendum of the
Basic Plan Document, if present, supplement or alter provisions appearing in the Basic Plan
Document in the manner described therein. Provisions appearing on the Superseding Provisions
Addendum of the Adoption Agreement, if present, supersede any conflicting provisions appearing in
the Adoption Agreement, Basic Plan Document or any addendum to either in the manner described
therein.




Article 1. Adoption Agreement.




Article 2. Definitions.



2.01. Definitions. Wherever used herein, the following terms have the meanings set forth
below, unless a different meaning is clearly required by the context:





(a) “Account” means an account established for the purpose of recording any contributions made on
behalf of a Participant and any income, expenses, gains, or losses incurred thereon. The
Administrator shall establish and maintain sub-accounts within a Participant’s Account as necessary
to depict accurately a Participant’s interest under the Plan.




(b) “Active Participant” means any Eligible Employee who has met the requirements of Article 4 to
participate in the Plan and who may be entitled to receive allocations under the Plan.




(c) “Administrator” means the Employer adopting this Plan, as listed in Subsection 1.02(a) of the
Adoption Agreement, or any other person designated by the Employer in Subsection 1.01(c) of the
Adoption Agreement.




(d) “Adoption Agreement” means Article 1, under which the Employer establishes and adopts, or
amends the Plan and Trust and designates the optional provisions selected by the Employer, and the
Trustee accepts its responsibilities under Article 20. The provisions of the Adoption Agreement
shall be an integral part of the Plan.




(e) “Annuity Starting Date” means the first day of the first period for which an amount is payable
as an annuity or in any other form permitted under the Plan.




(f) “Basic Plan Document” means this Fidelity volume submitter plan document, qualified with the
Internal Revenue Service as Basic Plan Document No. 14.




(g) “Beneficiary” means the person or persons (including a trust) entitled under Section 11.04 or
14.04 to receive benefits under the Plan upon the death of a Participant.



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(h) “Break in Vesting Service” means a 12-consecutive-month period beginning on an Employee’s
Severance Date or any anniversary thereof in which the Employee is not credited with an Hour of
Service.




     Notwithstanding the foregoing, the following special rules apply in determining whether an Employee
who is on leave has incurred a Break in Vesting Service:




(1) If an individual is absent from work because of maternity/paternity leave on the first
anniversary of his Severance Date, the 12-consecutive-month period beginning on the individual’s
Severance Date shall not constitute a Break in Vesting Service. For purposes of this paragraph,
“maternity/paternity leave” means a leave of absence (i) by reason of the pregnancy of the
individual, (ii) by reason of the birth of a child of the individual, (iii) by reason of the
placement of a child with the individual in connection with the adoption of such child by the
individual, or (iv) for purposes of caring for a child for the period beginning immediately
following such birth or placement.




(2) If an individual is absent from work because of FMLA leave and returns to employment with the
Employer or a Related Employer following such FMLA leave, he shall not incur a Break in Vesting
Service due to such FMLA leave. For purposes of this paragraph, “FMLA leave” means an approved
leave of absence pursuant to the Family and Medical Leave Act of 1993.




(i) “Catch-Up Contribution” means any Deferral Contribution made to the Plan by the Employer in
accordance with the provisions of Subsection 5.03(a).




(j) “Code” means the Internal Revenue Code of 1986, as amended from time to time.




(k) “Compensation” means wages as defined in Code Section 3401(a) and all other payments of
compensation to an Eligible Employee by the Employer (in the course of the Employer’s trade or
business) for services to the Employer while employed as an Eligible Employee for which the
Employer is required to furnish the Eligible Employee a written statement under Code Sections
6041(d) and 6051(a)(3). 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)). Compensation shall include amounts that are not includable in the gross income
of the Participant under a salary reduction agreement by reason of the application of Code Section
125, 132(f)(4), 402(g)(3), 402(h), 403(b), or 457.




     For any Self-Employed Individual, Compensation means Earned Income; provided, however, that if the
Employer elects to exclude specified items from Compensation, such Earned Income shall be adjusted
in a similar manner so that it is equivalent under regulations issued under Code Section 414(s) to
Compensation for Participants who are not Self-Employed Individuals.




     Compensation shall generally be based on the amount actually paid to the Eligible Employee during
the Plan Year or, for purposes of Article 5, if so elected by the Employer in Subsection 1.05(b) of
the Adoption Agreement, during that portion of the Plan Year during which the Eligible Employee is
an Active Participant. Notwithstanding the preceding sentence, Compensation for purposes of Section
6.12 (Code Section 415 Limitations) and Article 15 (Top-Heavy Provisions) shall be based on the
amount actually paid or made available to the Participant during the Limitation Year for purposes
of Section 6.12 and during the Plan Year for purposes of Article 15.




     If the initial Plan Year of a new plan consists of fewer than 12 months, calculated from the
Effective Date listed in Subsection 1.01(g)(1) of the Adoption Agreement through the end of such
initial Plan Year, Compensation for such initial Plan Year shall generally be determined as
follows:



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(1) For purposes of determining Highly Compensated Employees under Subsection 2.01(cc) and, if
selected in Subsection 1.05(b)(1)(A) or (2)(A) of the Adoption Agreement, for purposes of
allocating Nonelective Employer Contributions under Section 1.12 of the Adoption Agreement (other
than 401(k) Safe Harbor Nonelective Employer Contributions), the initial Plan Year shall be the
12-month period ending on the last day of the Plan Year.




(2) For purposes of Section 6.12 (Code Section 415 Limitations), if the Employer has designated in
Subsection 1.01(f) of the Adoption Agreement that the Limitation Year is based on the Plan Year,
the Limitation Year shall be the 12-month period ending on the last day of the Plan Year.




(3) For all other purposes, the initial Plan Year shall be the period from the Effective Date
listed in Subsection 1.01(g)(1) of the Adoption Agreement through the end of the initial Plan Year.




     The annual Compensation of each Active Participant taken into account for determining benefits
provided under the Plan for any 12-month determination period shall not exceed the annual
Compensation limit under Code Section 401(a)(17) as in effect on the first day of the determination
period (e.g., $210,000 for determination periods beginning in 2005). A “determination period” means
the Plan Year or other 12-consecutive-month period over which Compensation is otherwise determined
for purposes of the Plan (e.g., the Limitation Year).




     The annual Compensation limit under Code Section 401(a)(17) shall be adjusted by the Secretary to
reflect increases in the cost of living, as provided in Code Section 401(a)(17)(B); provided,
however, that the dollar increase in effect on January 1 of any calendar year is effective for
determination periods beginning in such calendar year. If a Plan determines Compensation over a
determination period that contains fewer than 12 calendar months (a “short determination period”),
then the Compensation limit for such “short determination period” is equal to the Compensation
limit for the calendar year in which the “short determination period” begins multiplied by the
ratio obtained by dividing the number of full months in the “short determination period” by 12;
provided, however, that such proration shall not apply if there is a “short determination period”
because (i) the Employer elected in Subsection 1.05(b) of the Adoption Agreement to determine
contributions based only on Compensation paid during the portion of the Plan Year during which an
individual was an Active Participant or (ii) an Employee is covered under the Plan less than a full
Plan Year.




     In lieu of requiring an Active Participant to cease making Deferral Contributions for a Plan Year
after his Compensation has reached the annual Compensation limit under Code Section 401(a)(17), the
annual Compensation limit shall be applied with respect to Deferral Contributions by limiting the
total Deferral Contributions an Active Participant may make for a Plan Year to the product of (i)
such Active Participant’s Compensation for the Plan Year up to the annual Compensation limit
multiplied by (ii) the deferral limit specified in Subsection 1.07(a)(1)(A) of the Adoption
Agreement or Subsection 5.03(a), as applicable.




(l) “Contribution Period” means the period for which Matching Employer and Nonelective Employer
Contributions are made and calculated. The Contribution Period for Matching Employer Contributions
described in Subsection 1.11 of the Adoption Agreement is the period specified by the Employer in
Subsection 1.11(d) of the Adoption Agreement.




The Contribution Period for Nonelective Employer Contributions is the Plan Year, unless the
Employer designates a different Contribution Period in Subsection 1.12(c) of the Adoption
Agreement.




(m) “Deferral Contribution” means any contribution made to the Plan by the Employer in accordance
with the provisions of Section 5.03.



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(n) “Early Retirement Age” means the early retirement age specified in Subsection 1.14(b) of the
Adoption Agreement, if any.




(o) “Earned Income” means the net earnings of a Self-Employed Individual derived from the trade or
business with respect to which the Plan is established and for which the personal services of such
individual are a material income-providing factor, excluding any items not included in gross income
and the deductions allocated to such items, except that net earnings shall be determined with
regard to the deduction allowed under Code Section 164(f), to the extent applicable to the
Employer. Net earnings shall be reduced by contributions of the Employer to any qualified plan, to
the extent a deduction is allowed to the Employer for such contributions under Code Section 404.




(p) “Effective Date” means the effective date specified by the Employer in Subsection 1.01(g)(1).
The Employer may select special Effective Dates with respect to specified Plan provisions, as set
forth in Section (a) of the Special Effective Dates Addendum to the Adoption Agreement. In the
event that another plan is merged into and made a part of the Plan, the effective date of the
merger shall be reflected in the Plan Mergers Addendum to the Adoption Agreement.




(q) “Eligibility Computation Period” means each 12-consecutive-month period beginning with an
Employee’s Employment Commencement Date and each anniversary thereof




(r) “Eligibility Service” means an Employee’s service that is taken into account in determining his
eligibility to participate in the Plan as may be required under Subsection 1.04(b) of the Adoption
Agreement. Eligibility Service shall be credited in accordance with Article 3.




(s) “Eligible Employee” means any Employee of the Employer who is in the class of Employees
eligible to participate in the Plan. The Employer must specify in Subsection 1.04(d) of the
Adoption Agreement any Employee or class of Employees not eligible to participate in the Plan.
Regardless of the provisions of Subsection 1.04(d) of the Adoption Agreement, the following
Employees are automatically excluded from eligibility to participate in the Plan:




(1) any individual who is a signatory to a contract, letter of agreement, or other document that
acknowledges his status as an independent contractor not entitled to benefits under the Plan or who
is not otherwise classified by the Employer as a common law employee, even if such individual is
later determined to be a common law employee; and




(2) any Employee who is a resident of Puerto Rico.




     If the Employer elects, in Subsection 1.04(d)(2)(A) of the Adoption Agreement, to exclude
collective bargaining employees from the eligible class, the exclusion applies to any Employee of
the Employer included in any unit of Employees covered by an agreement which the Secretary of Labor
finds to be a collective bargaining agreement between employee representatives and one or more
employers, unless the collective bargaining agreement requires the Employee to be covered under the
Plan. The term “employee representatives” does not include any organization more than half the
members of which are owners, officers, or executives of the Employer.




     If the Employer does not elect, in Subsection 1.04(d)(2)(C) of the Adoption Agreement, to exclude
Leased Employees from the eligible class, contributions or benefits provided by the leasing
organization which are attributable to services performed for the Employer shall be treated as
provided by the Employer and there shall be no duplication of benefits under this Plan.




     Anything to the contrary herein notwithstanding, unless the Employer elects to exclude statutory
employees who are full-time life insurance salespersons (as described in Code Section 7701(a)(20))
from the eligible class in Subsection 1.04(d)(2)(E) of the Adoption Agreement, such statutory
employees are Eligible Employees.



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(t) “Employee” means any common law employee (or statutory employee who is a full-time life
insurance salesperson as described in Code Section 7701(a)(20)) of the Employer or a Related
Employer, any Self-Employed Individual, and any Leased Employee. Notwithstanding the foregoing, a
Leased Employee shall not be considered an Employee if Leased Employees do not constitute more than
20 percent of the Employer’s non-highly compensated work-force (taking into account all Related
Employers) and the Leased Employee is covered by a money purchase pension plan maintained by the
leasing organization and providing (1) a nonintegrated employer contribution rate of at least 10
percent of compensation, as defined for purposes of Code Section 415(c)(3), (2) full and immediate
vesting, and (3) immediate participation by each employee of the leasing organization.




(u) “Employee Contribution” means any after-tax contribution made by an Active Participant to the
Plan.




(v) “Employer” means the employer named in Subsection 1.02(a) of the Adoption Agreement and any
Related Employer designated in the Participating Employers Addendum to the Adoption Agreement. If
the Employer has elected in Subsection (b) of the Participating Employers Addendum to the Adoption
Agreement that the term “Employer” includes all Related Employers, an employer that becomes a
Related Employer as a result of an asset or stock acquisition, merger or other similar transaction
shall not be included in the term “Employer” for periods prior to the first day of the second Plan
Year beginning after the date of such transaction, unless the Employer has designated therein to
accept such Related Employer as a participating employer prior to that date. Notwithstanding the
foregoing, the term “Employer” for purposes of authorizing any particular action under the Plan
means solely the employer named in Subsection 1.02(a) of the Adoption Agreement.




     If the organization or other entity named in the Adoption Agreement is a sole proprietor or a
professional corporation and the sole proprietor of such proprietorship or the sole shareholder of
the professional corporation dies, then the legal representative of such sole proprietor or
shareholder shall be deemed to be the Employer until such time as, through the disposition of such
sole proprietor’s or sole shareholder’s estate or otherwise, any organization or other entity
succeeds to the interests of the sole proprietor in the proprietorship or the sole shareholder in
the professional corporation. The legal representative of a sole proprietor or shareholder shall be
(1) the person appointed as such by the sole proprietor or shareholder prior to his death under a
legally enforceable power of attorney, or, if none,
(2) the executor or administrator of the sole proprietor’s or shareholder’s estate.




     If a participating Employer designated through Subsection 1.02(b) of the Adoption Agreement is
not related to the Employer (hereinafter “un-Related Employer”), the term “Employer” includes such
un-Related Employer and the provisions of Section 18.05 shall apply.




(w) “Employment Commencement Date” means the date on which an Employee first performs an Hour of
Service.




(x) “Entry Date” means the date(s) specified by the Employer in Subsection 1.04(e) of the Adoption
Agreement as of which an Eligible Employee who has met the applicable eligibility requirements
begins to participate in the Plan. The Employer may specify different Entry Dates for purposes of
eligibility to participate in the Plan for purposes of (1) making Deferral Contributions and (2)
receiving allocations of Matching and/or Nonelective Employer Contributions.




(y) “ERISA” means the Employee Retirement Income Security Act of 1974, as from time to time
amended.




(z) “401(k) Safe Harbor Matching Employer Contribution” means any Matching Employer Contribution
made by the Employer to the Plan in accordance with Subsection 1.11(a)(3) of the Adoption
Agreement, the 401(k) Safe Harbor Matching Employer Contributions Addendum to the Adoption
Agreement, and Section 5.08, that is intended to satisfy the requirements of Code Section
401(k)(12)(B).



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(aa) “401(k) Safe Harbor Nonelective Employer Contribution” means any Nonelective Employer
Contribution made by the Employer to the Plan in accordance with Subsection 1.12(a)(3) of the
Adoption Agreement, the 401(k) Safe Harbor Nonelective Employer Contributions Addendum to the
Adoption Agreement, and Section 5.10, that is intended to satisfy the requirements of Code Section
401(k)(12)(C).




(bb) “Fund Share” means the share, unit, or other evidence of ownership in a Permissible
Investment.




(cc) “Highly Compensated Employee” means both highly compensated active Employees and highly
compensated former Employees.




     A highly compensated active Employee includes any Employee who performs service for the Employer
during the “determination year” and who (1) at any time during the “determination year” or the
“look-back year” was a five percent owner or (2) received Compensation from the Employer during the
“look-back year” in excess of the dollar amount specified in Code Section 414(q)(1)(B)(i) adjusted
pursuant to Code Section 415(d) (e.g., $95,000 for “determination years” beginning in 2005 and
“look-back years” beginning in 2004) and, if elected by the Employer in Subsection 1.06(d)(1) of
the Adoption Agreement, was a member of the top-paid group for such year.




     For this purpose, the “determination year” shall be the Plan Year. The “look-back year” shall be
the twelve-month period immediately preceding the “determination year”, unless the Employer has
elected in Subsection 1.06(c)(1) of the Adoption Agreement to make the “look-back year” the
calendar year beginning within the preceding Plan Year.




     A highly compensated former Employee includes any Employee who separated from service (or was
deemed to have separated) prior to the “determination year”, performs no service for the Employer
during the “determination year”, and was a highly compensated active Employee for either the
separation year or any “determination year” ending on or after the Employee’s 55th birthday, as
determined under the rules in effect for determining Highly Compensated Employees for such
separation year or “determination year”.




     The determination of who is a Highly Compensated Employee, including the determinations of the
number and identity of Employees in the top-paid group, shall be made in accordance with Code
Section 414(q) and the Treasury Regulations issued thereunder.




(dd) “Hour of Service", with respect to any individual, means:




(1) Each hour for which the individual is directly or indirectly paid, or entitled to payment, for
the performance of duties for the Employer or a Related Employer, each such hour to be credited to
the individual for the Eligibility Computation Period in which the duties were performed;




(2) Each hour for which the individual is directly or indirectly paid, or entitled to payment, by
the Employer or a Related Employer (including payments made or due from a trust fund or insurer to
which the Employer contributes or pays premiums) on account of a period of time during which no
duties are performed (irrespective of whether the employment relationship has terminated) due to
vacation, holiday, illness, incapacity, disability, layoff, jury duty, military duty, or leave of
absence, each such hour to be credited to the individual for the Eligibility Computation Period in
which such period of time occurs, subject to the following rules:




(A) No more than 501 Hours of Service shall be credited under this paragraph (2) on account of any
single continuous period during which the individual performs no duties, unless the individual
performs no duties because of military duty, the individual’s



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employment rights are protected by law, and the individual returns to employment with the Employer
or a Related Employer during the period that his employment rights are protected under Federal law;




(B) Hours of Service shall not be credited under this paragraph (2) for a payment which solely
reimburses the individual for medically-related expenses, or which is made or due under a plan
maintained solely for the purpose of complying with applicable worker’s compensation, unemployment
compensation or disability insurance laws; and




(C) If the period during which the individual performs no duties falls within two or more
Eligibility Computation Periods and if the payment made on account of such period is not calculated
on the basis of units of time, the Hours of Service credited with respect to such period shall be
allocated between not more than the first two such Eligibility Computation Periods on any
reasonable basis consistently applied with respect to similarly situated individuals;




(3) Each hour not counted under paragraph (1) or (2) for which he would have been scheduled to work
for the Employer or a Related Employer during the period that he is absent from work because of
military duty, provided the individual’s employment rights are protected under Federal law and the
individual returns to work with the Employer or a Related Employer during the period that his
employment rights are protected, each such hour to be credited to the individual for the
Eligibility Computation Period for which he would have been scheduled to work; and




(4) Each hour not counted under paragraph (1), (2), or (3) for which back pay, irrespective of
mitigation of damages, has been either awarded or agreed to be paid by the Employer or a Related
Employer, shall be credited to the individual for the Eligibility Computation Period to which the
award or agreement pertains rather than the Eligibility Computation Period in which the award,
agreement, or payment is made.




     For purposes of paragraphs (2) and (4) above, Hours of Service shall be calculated in accordance
with the provisions of Section 2530.200b-2(b) and (c) of the Department of Labor regulations, which
are incorporated herein by reference.




     If the Employer does not maintain records that accurately reflect the actual Hours of Service to be
credited to an Employee, 190 Hours of Service will be credited to the Employee for each month
worked. The Employer may also elect to credit Hours of Service in accordance with the above
equivalency.




(ee) “Inactive Participant” means any individual who was an Active Participant, but is no longer an
Eligible Employee and who has an Account under the Plan.




(ff) “Investment Professional” or “Financial Advisor” or “Broker” or “Registered Investment
Advisor", collectively, the “Investment Professional”, means any (1) securities broker-dealer
registered under the Securities Exchange Act of 1934, (2) bank, as defined in Section 3(a)(6) of
the Securities Exchange Act of 1934, or (3) investment advisor registered under the Investment
Advisors Act of 1940 that the Employer designates as its agent for certain purposes in a separate
written communication provided to the Trustee or recordkeeper.




(gg) “Leased Employee” means any individual who provides services to the Employer or a Related
Employer (the “recipient”) but is not otherwise an employee of the recipient if (1) such services
are provided pursuant to an agreement between the recipient and any other person (the “leasing
organization”),
(2) such individual has performed services for the recipient (or for the recipient and any related
persons within the meaning of Code Section 414(n)(6)) on a substantially full-time basis for at
least one year, and
(3) such services are performed under primary direction of or control by the recipient. The
determination



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of who is a Leased Employee shall be made in accordance with any rules and regulations issued by
the Secretary of the Treasury or his delegate.




(hh) “Limitation Year” means the 12-consecutive-month period designated by the Employer in
Subsection 1.01(f) of the Adoption Agreement. If no other Limitation Year is designated by the
Employer, the Limitation Year shall be the calendar year. All qualified plans of the Employer and
any Related Employer must use the same Limitation Year. If the Limitation Year is amended to a
different 12-consecutive-month period, the new Limitation Year must begin on a date within the
Limitation Year in which the amendment is made.




(ii) “Matching Employer Contribution” means any contribution made by the Employer to the Plan in
accordance with Section 5.08 or 5.09 on account of an Active Participant’s eligible contributions,
as elected by the Employer in Subsection 1.11(c) of the Adoption Agreement.




(jj) “Nonelective Employer Contribution” means any contribution made by the Employer to the Plan in
accordance with Section 5.10.




(kk) “Non-Highly Compensated Employee” means any Employee who is not a Highly Compensated Employee.




(ll) “Normal Retirement Age” means the normal retirement age specified in Subsection 1.14(a) of the
Adoption Agreement. If the Employer enforces a mandatory retirement age in accordance with Federal
law, the Normal Retirement Age is the lesser of that mandatory age or the age specified in
Subsection 1.14(a) of the Adoption Agreement.




(mm) “Participant” means any individual who is either an Active Participant or an Inactive
Participant.




(nn) “Permissible Investment” means each investment specified by the Employer as available for
investment of assets of the Trust and agreed to by the Trustee and the Volume Submitter Sponsor.
The Permissible Investments under the Plan shall be listed in the Service Agreement.




(oo) “Plan” means the plan established by the Employer in the form of the volume submitter plan, as
set forth herein as a new plan or as an amendment to an existing plan, by executing the Adoption
Agreement, together with any and all amendments hereto.




(pp) “Plan Year” means the 12-consecutive-month period ending on the date designated in Subsection
1.01(d) of the Adoption Agreement, except that the initial Plan Year of a new Plan may consist of
fewer than 12 months, calculated from the Effective Date listed in Subsection 1.01(g)(1) of the
Adoption Agreement through the end of such initial Plan Year, in which event Compensation for such
initial Plan Year shall be treated as provided in Subsection 2.01(k). Additionally, in the event
the Plan has a short Plan year, i.e., a Plan Year consisting of fewer than 12 months, otherwise
applicable limits and requirements that are applied on a Plan Year basis shall be prorated, but
only if and to the extent required by law.




(qq) “Qualified Matching Employer Contribution” means any contribution made by the Employer to the
Plan on account of Deferral Contributions or Employee Contributions made by or on behalf of Active
Participants in accordance with Section 5.09, that may be included in determining whether the Plan
meets the “ADP” test described in Section 6.03.




(rr) “Qualified Nonelective Employer Contribution” means any contribution made by the Employer to
the Plan on behalf of Non-Highly Compensated Employees in accordance with Section 5.07, that may be
included in determining whether the Plan meets the “ADP” test described in Section 6.03 or the
“ACP” test described in Section 6.06.



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(ss) “Reemployment Commencement Date” means the date on which an Employee who terminates employment
with the Employer and all Related Employers first performs an Hour of Service following such
termination of employment.




(tt) “Related Employer” means any employer other than the Employer named in Subsection 1.02(a) of
the Adoption Agreement if the Employer and such other employer are members of a controlled group of
corporations (as defined in Code Section 414(b)) or an affiliated service group (as defined in Code
Section 414(m)), or are trades or businesses (whether or not incorporated) which are under common
control (as defined in Code Section 414(c)), or such other employer is required to be aggregated
with the Employer pursuant to regulations issued under Code Section 414(o).




(uu) “Required Beginning Date” means:




(1) for a Participant who is not a five percent owner, April 1 of the calendar year following the
calendar year in which occurs the later of (i) the Participant’s retirement or (ii) the
Participant’s attainment of age 70 1/2; provided, however, that a Participant may elect to have his
Required Beginning Date determined without regard to the provisions of clause (i).




(2) for a Participant who is a five percent owner, April 1 of the calendar year following the
calendar year in which the Participant attains age 70 1/2.




     Once the Required Beginning Date of a five percent owner or a Participant who has elected to have
his Required Beginning Date determined in accordance with the provisions of Section 2.01(uu)(1)(ii)
has occurred, such Required Beginning Date shall not be re-determined, even if the Participant
ceases to be a five percent owner in a subsequent year or continues in employment with the Employer
or a Related Employer.




     For purposes of this Subsection 2.01(uu) a Participant is treated as a five percent owner if such
Participant is a five percent owner as defined in Code Section 416(i) (determined in accordance
with Code Section 416 but without regard to whether the Plan is top-heavy) at any time during the
Plan Year ending with or within the calendar year in which such owner attains age 70 1/2.




(vv) “Rollover Contribution” means any distribution from an eligible retirement plan, as defined in
Section 13.04, that an Employee elects to contribute to the Plan in accordance with the provisions
of Section 5.06.




(ww) “Roth 401(k) Contribution” means any Deferral Contribution made to the Plan by the Employer in
accordance with the provisions of Subsection 5.03(b) that is not excludable from gross income and
is intended to satisfy the requirements of Code Section 402A.




(xx) “Self-Employed Individual” means an individual who has Earned Income for the taxable year from
the Employer or who would have had Earned Income but for the fact that the trade or business had no
net profits for the taxable year, including, but not limited to, a partner in a partnership, a sole
proprietor, a member in a limited liability company or a shareholder in a subchapter S corporation.




(yy) “Service Agreement” means the agreement between the Employer and the Volume Submitter Sponsor
(or an agent or affiliate of the Volume Submitter Sponsor) relating to the provision of investment
and other services to the Plan and shall include any addendum to the agreement and any other
separate written agreement between the Employer and the Volume Submitter Sponsor (or an agent or
affiliate of the Volume Submitter Sponsor) relating to the provision of services to the Plan.




(zz) “Severance Date” means the earlier of (i) the date an Employee retires, dies, quits, or is
discharged from employment with the Employer and all Related Employers or (ii) the 12-month
anniversary of the date on which the Employee was otherwise first absent from employment; provided,



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however, that if an individual terminates or is absent from employment with the Employer and all
Related Employers because of military duty, such individual shall not incur a Severance Date if his
employment rights are protected under Federal law and he returns to employment with the Employer or
a Related Employer within the period during which he retains such employment rights, but, if he
does not return to such employment within such period, his Severance Date shall be the earlier of
(1) the first anniversary of the date his absence commenced or (2) the last day of the period
during which he retains such employment rights.




(aaa) “Trust” means the trust created by the Employer in accordance with the provisions of Section
20.01.




(bbb) “Trust Agreement” means the agreement between the Employer and the Trustee, as set forth in
Article 20, under which the assets of the Plan are held, administered, and managed.




(ccc) “Trustee” means the trustee designated in Section 1.03 of the Adoption Agreement, or its
successor or permitted assigns. The term Trustee shall include any delegate of the Trustee as may
be provided in the Trust Agreement.




(ddd) “Trust Fund” means the property held in Trust by the Trustee for the benefit of Participants
and their Beneficiaries.




(eee) “Vesting Service” means an Employee’s service that is taken into account in determining his
vested interest in his Matching Employer and Nonelective Employer Contributions Accounts as may be
required under Section 1.16 of the Adoption Agreement. Vesting Service shall be credited in
accordance with Article 3.




(fff) “Volume Submitter Sponsor” means Fidelity Management & Research Company or its successor.


2.02. Interpretation and Construction of Terms. Where required by the context, the noun,
verb, adjective, and adverb forms of each defined term shall include any of its other forms.
Pronouns used in the Plan are in the masculine gender but include the feminine gender unless the
context clearly indicates otherwise. Wherever used herein, the singular shall include the plural,
and the plural shall include the singular, unless the context requires otherwise.



2.03. Special Effective Dates. Some provisions of the Plan are only effective beginning as
of a specified date or until a specified date. Any such special effective dates are specified
within Plan text where applicable and are exceptions to the general Plan Effective Date as defined
in Section 2.01(p).




Article 3. Service.



3.01. Crediting of Eligibility Service. If the Employer has selected an Eligibility Service
requirement in Subsection 1.04(b) of the Adoption Agreement for an Eligible Employee to become an
Active Participant, Eligibility Service shall be credited to an Employee as follows:





(a) If the Employer has selected the one year or two years of Eligibility Service requirement
described in Subsection 1.04(b) of the Adoption Agreement, an Employee shall be credited with a
year of Eligibility Service for each Eligibility Computation Period during which the Employee has
been credited with the number of Hours of Service specified in that Subsection, as applicable.




(b) If the Employer has selected a days or months of Eligibility Service requirement described in
Subsection 1.04(b) of the Adoption Agreement, an Employee shall be credited with Eligibility
Service for the aggregate of the periods beginning with the Employee’s Employment Commencement Date
(or



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Reemployment Commencement Date) and ending on his subsequent Severance Date; provided, however,
that an Employee who has a Reemployment Date within the 12-consecutive-month period following the
earlier of the first date of his absence or his Severance Date shall be credited with Eligibility
Service for the period between his Severance Date and his Reemployment Date. A day of Eligibility
Service shall be credited for each day on which an Employee is credited with Eligibility Service.
Months of Eligibility Service shall be measured from the Employee’s Employment Commencement Date or
Reemployment Commencement Date to the corresponding date in the applicable following month.


3.02. Re-Crediting of Eligibility Service Following Termination of Employment. An Employee
whose employment with the Employer and all Related Employers terminates and who is subsequently
reemployed by the Employer or a Related Employer shall be re-credited upon reemployment with his
Eligibility Service earned prior to his termination of employment.



3.03. Crediting of Vesting Service. If the Plan provides for Matching Employer and/or
Nonelective Employer Contributions that are not 100 percent vested when made, Vesting Service shall
be credited to an Employee, subject to any exclusions elected by the Employer in Subsection 1.16(b)
of the Adoption Agreement, for the aggregate of the periods beginning with the Employee’s
Employment Commencement Date (or Reemployment Commencement Date) and ending on his subsequent
Severance Date; provided, however, that an Employee who has a Reemployment Date within the
12-consecutive-month period following the earlier of the first date of his absence or his Severance
Date shall be credited with Vesting Service for the period between his Severance Date and his
Reemployment Date. Fractional periods of a year shall be expressed in terms of days.



3.04. Application of Vesting Service to a Participant’s Account Following a Break in Vesting
Service. The following rules describe how Vesting Service earned before and after a Break in
Vesting Service shall be applied for purposes of determining a Participant’s vested interest in his
Matching Employer and Nonelective Employer Contributions Accounts.





(a) If a Participant incurs five-consecutive Breaks in Vesting Service, all years of Vesting
Service earned by the Employee after such Breaks in Service shall be disregarded in determining the
Participant’s vested interest in his Matching Employer and Nonelective Employer Contributions
Account balances attributable to employment before such Breaks in Vesting Service. However, Vesting
Service earned both before and after such Breaks in Vesting Service shall be included in
determining the Participant’s vested interest in his Matching Employer and Nonelective Employer
Contributions Account balances attributable to employment after such Breaks in Vesting Service.




(b) If a Participant incurs fewer than five-consecutive Breaks in Vesting Service, Vesting Service
earned both before and after such Breaks in Vesting Service shall be included in determining the
Participant’s vested interest in his Matching Employer and Nonelective Employer Contributions
Account balances attributable to employment both before and after such Breaks in Vesting Service.


3.05. Service with Predecessor Employer. If the Plan is the plan of a predecessor employer,
an Employee’s Eligibility and Vesting Service shall include years of service with such predecessor
employer. In any case in which the Plan is not the plan maintained by a predecessor employer,
service for an employer specified in Section 1.17 of the Adoption Agreement shall be treated as
Eligibility and/or Vesting Service as specified in Subsection 1.17(a)(1) and/or Subsection
1.17(a)(2) of the Adoption Agreement.



3.06. Change in Service Crediting. If an amendment to the Plan or a transfer from
employment as an Employee covered under another qualified plan maintained by the Employer or a
Related Employer results in a change in the method of crediting Eligibility and/or Vesting Service
with respect to a Participant between the Hours of Service crediting method set forth in Section
2530.200b-2 of the Department of Labor Regulations and the elapsed-time crediting method set forth
in Section 1.410(a)-7 of the Treasury Regulations, each Participant with respect to whom the method
of crediting Eligibility and/or Vesting Service is changed shall have his Eligibility and/or
Vesting Service determined using either the Hours of Service method for the entire Eligibility
Computation Period and/or Plan Year, for vesting purposes, or the elapsed time method for the
entire Eligibility Computation




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Period and/or Plan Year, for vesting purposes, whichever provides the greater period of Eligibility
Service and/or Vesting Service.




Article 4. Participation.



4.01. Date of Participation. If the Plan is an amendment, as indicated in Subsection
1.01(g)(2)(B) of the Adoption Agreement, all employees who were active participants in the Plan
immediately prior to the Effective Date shall continue as Active Participants on the Effective
Date, provided that they are Eligible Employees on the Effective Date. If elected by the Employer
in Subsection 1.04(f) of the Adoption Agreement, all Eligible Employees who are in the service of
the Employer on the date specified in Subsection 1.04(f) (and, if this is an amendment, as
indicated in Subsection 1.01(g)(2)(B) of the Adoption Agreement, were not active participants in
the Plan immediately prior to that date) shall become Active Participants on the date elected by
the Employer in Subsection 1.04(f) of the Adoption Agreement. Any other Eligible Employee shall
become an Active Participant in the Plan on the Entry Date coinciding with or immediately following
the date on which he first satisfies the eligibility requirements set forth in Subsections 1.04(a)
and (b) of the Adoption Agreement.




     Any age and/or Eligibility Service requirement that the Employer elects to apply in determining an
Eligible Employee’s eligibility to make Deferral Contributions shall also apply in determining an
Eligible Employee’s eligibility to make Employee Contributions, if Employee Contributions are
permitted under the Plan, and to receive Qualified Nonelective Employer Contributions. An Eligible
Employee who has met the eligibility requirements with respect to certain contributions, but who
has not met the eligibility requirements with respect to other contributions, shall become an
Active Participant in accordance with the provisions of the preceding paragraph, but only with
respect to the contributions for which he has met the eligibility requirements.



     Notwithstanding any other provision of the Plan, if the Employer selects in Subsection 1.01(g)(5)
of the Adoption Agreement that the Plan is a frozen plan, no Employee who was not already an Active
Participant on the date the Plan was frozen shall become an Active Participant while the Plan is
frozen. If the Employer amends the Plan to remove the freeze, Employees shall again become Active
Participants in accordance with the provisions of the amended Plan.


4.02. Transfers Out of Covered Employment. If any Active Participant ceases to be an
Eligible Employee, but continues in the employ of the Employer or a Related Employer, such Employee
shall cease to be an Active Participant, but shall continue as an Inactive Participant until his
entire Account balance is forfeited or distributed. An Inactive Participant shall not be entitled
to receive an allocation of contributions or forfeitures under the Plan for the period that he is
not an Eligible Employee and wages and other payments made to him by the Employer or a Related
Employer for services other than as an Eligible Employee shall not be included in Compensation for
purposes of determining the amount and allocation of any contributions to the Account of such
Inactive Participant. Such Inactive Participant shall continue to receive credit for Vesting
Service completed during the period that he continues in the employ of the Employer or a Related
Employer.



4.03. Transfers Into Covered Employment. If an Employee who is not an Eligible Employee
becomes an Eligible Employee, such Eligible Employee shall become an Active Participant immediately
as of his transfer date if such Eligible Employee has already satisfied the eligibility
requirements and would have otherwise previously become an Active Participant in accordance with
Section 4.01. Otherwise, such Eligible Employee shall become an Active Participant in accordance
with Section 4.01.




     Wages and other payments made to an Employee prior to his becoming an Eligible Employee by the
Employer or a Related Employer for services other than as an Eligible Employee shall not be
included in Compensation for purposes of determining the amount and allocation of any contributions
to the Account of such Eligible Employee.


4.04. Resumption of Participation Following Reemployment. If a Participant who terminates
employment with the Employer and all Related Employers is reemployed as an Eligible Employee, he
shall again become an Active Participant on his Reemployment Commencement Date. If a former
Employee is reemployed as an Eligible




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Employee on or after an Entry Date coinciding with or following the date on which he met the age
and service requirements elected by the Employer in Section 1.04 of the Adoption Agreement, he
shall become an Active Participant on his Reemployment Commencement Date. Any other former Employee
who is reemployed as an Eligible Employee shall become an Active Participant as provided in Section
4.01 or 4.03. Any distribution which a Participant is receiving under the Plan at the time he is
reemployed by the Employer or a Related Employer shall cease, except as otherwise required under
Section 12.04.




Article 5. Contributions.



5.01. Contributions Subject to Limitations. All contributions made to the Plan under this
Article 5 shall be subject to the limitations contained in Article 6.



5.02. Compensation Taken into Account in Determining Contributions. In determining the
amount or allocation of any contribution that is based on a percentage of Compensation, only
Compensation paid to a Participant prior to termination for services rendered to the Employer while
employed as an Eligible Employee shall be taken into account. Except as otherwise specifically
provided in this Article 5, for purposes of determining the amount and allocation of contributions
under this Article 5, Compensation shall not include any amounts elected by the Employer with
respect to such contributions in Subsection 1.05(a) or (b), as applicable, of the Adoption
Agreement.




     If the initial Plan Year of a new plan consists of fewer than 12 months, calculated from the
Effective Date listed in Subsection 1.01(g)(1) of the Adoption Agreement through the end of such
initial Plan Year, except as otherwise provided in this paragraph, Compensation for purposes of
determining the amount and allocation of contributions under this Article 5 for such initial Plan
Year shall include only Compensation for services during the period beginning on the Effective Date
listed in Subsection 1.01(g)(1) of the Adoption Agreement and ending on the last day of the initial
Plan Year. Notwithstanding the foregoing, to the extent selected in Subsection 1.05(b)(1)(A) or
(2)(A) of the Adoption Agreement, Compensation for purposes of determining the amount and
allocation of Nonelective Employer Contributions, other than 401(k) Safe Harbor Nonelective
Employer Contributions, under this Article 5 for such initial Plan Year shall include Compensation
for the full 12-consecutive-month period ending on the last day of the initial Plan Year.


5.03. Deferral Contributions. If so provided in Subsection 1.07(a) of the Adoption
Agreement, each Active Participant may elect to execute a salary reduction agreement with the
Employer to reduce his Compensation by an amount, as specified in Subsection 1.07(a) of the
Adoption Agreement, for each payroll period. Except as specifically elected by the Employer within
Subsections 1.07(a) of the Adoption Agreement, with respect to each payroll period, an Active
Participant may not elect to make Deferral Contributions in excess of the percentage of
Compensation specified by the Employer in Subsection 1.07(a)(1)(A) of the Adoption Agreement and
Subsection 5.03(a) below. Notwithstanding the foregoing, if the Employer has elected 401(k) Safe
Harbor Matching Contributions in Option 1.11(a)(3) of the Adoption Agreement, a Participant must be
permitted to make Deferral Contributions under the Plan sufficient to receive the full 401(k) Safe
Harbor Matching Employer Contribution provided under Subsection (a)(1) or (2), as applicable of the
401(k) Safe Harbor Matching Employer Contributions Addendum to the Adoption Agreement.




     An Active Participant’s salary reduction agreement shall become effective on the first day of the
first payroll period for which the Employer can reasonably process the request, but not earlier
than the later of (a) the effective date of the provisions permitting Deferral Contributions or (b)
the date the Employer adopts such provisions. The Employer shall make a Deferral Contribution on
behalf of the Participant corresponding to the amount of said reduction. Under no circumstances
may a salary reduction agreement be adopted retroactively.



     An Active Participant may elect to change or discontinue the amount by which his Compensation is
reduced by notice to the Employer as provided in Subsection 1.07(a)(1)(C) or (D) of the Adoption
Agreement. Notwithstanding the Employer’s election in Subsection 1.07(a)(1)(C) or (D) of the
Adoption Agreement, if the Employer has elected 401(k) Safe Harbor Matching Employer Contributions
in Subsection 1.11(a)(3) of the Adoption Agreement or 401(k) Safe Harbor Nonelective Employer
Contributions in; Subsection 1.12(a)(3) of the



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Adoption Agreement, an Active Participant may elect to change or discontinue the amount by which
his Compensation is reduced by notice to the Employer within a reasonable period, as specified by
the Employer (but not less than 30 days), of receiving the notice described in Section 6.09.




     Based upon the Employer’s elections in Subsection 1.07(a) of the Adoption Agreement, the following
special types of Deferral Contributions may be made to the Plan:




(a) Catch-Up Contributions. If elected by the Employer in Subsection 1.07(a)(4) of the
Adoption Agreement, an Active Participant who has attained or is expected to attain age 50 before
the close of the calendar year shall be eligible to make Catch-Up Contributions to the Plan in
excess of an otherwise applicable Plan limit, but not in excess of (i) the dollar limit in effect
under Code Section 414(v)(2)(B)(i) for the calendar year or (ii) when added to the other Deferral
Contributions made by the Participant for the calendar year, the deferral limit described in
Subsection 1.07(a)(1)(A) of the Adoption Agreement, provided such deferral limit is not less than
75 percent. Except as otherwise elected by the Employer in the Adoption Agreement, if the Employer
elects to provide for Catch-Up Contributions pursuant to Subsection 1.07(a)(4) of the Adoption
Agreement, such deferral limit shall be 75 percent of Compensation. An otherwise applicable Plan
limit is a limit that applies to Deferral Contributions without regard to Catch-Up Contributions,
including, but not limited to, (1) the dollar limitation on Deferral Contributions under Code
Section 402(g), described in Section 6.02, (2) the limitations on annual additions in effect under
Code Section 415, described in Section 6.12, and (3) the limitation on Deferral Contributions for
Highly Compensated Employees under Code Section 401(k)(3), described in Section 6.03.




     In the event that the deferral limit described in Subsection 1.07(a)(1)(A) of the Adoption
Agreement or the administrative limit described in Section 6.05, as applicable, is changed during
the Plan Year, for purposes of determining Catch-Up Contributions for the Plan Year, such limit
shall be determined using the time-weighted average method described in Section
1.414(v)-1(b)(2)(i)(B)(1) of the Treasury Regulations, applying the alternative definition of
compensation permitted under Section 1.414(v)-1(b)(2)(i)(B)(2) of the Treasury Regulations.




(b) Roth 401(k) Contributions. Notwithstanding any other provision of the Plan to the
contrary, if the Employer elects in Subsection 1.07(a)(5) of the Adoption Agreement to permit Roth
401(k) Contributions, then a Participant may irrevocably designate all or a portion of his Deferral
Contributions made pursuant to Subsection 1.07(a) of the Adoption Agreement as Roth 401(k)
Contributions that are includible in the Participant’s gross income at the time deferred, pursuant
to Code Section 402A and any applicable guidance or regulations issued thereunder. A Participant
may change his designation prospectively with respect to future Deferral Contributions as of the
date or dates elected by the Employer in Subsection 1.07(a)(1)(C) of the Adoption Agreement. The
Administrator will maintain all such contributions made pursuant to Code Section 402A separately
and make distributions in accordance with the Plan unless required to do otherwise by Code Section
402A and any applicable guidance or regulations issued thereunder.




(c) Automatic Enrollment Contributions. If the Employer elected Option 1.07(a)(6) of the
Adoption Agreement, for each Active Participant to whom the Employer has elected to apply the
automatic enrollment contribution provisions, such Active Participant’s Compensation shall be
reduced by the percentage specified by the Employer in Option 1.07(a)(6) of the Adoption Agreement.
These amounts shall be contributed to the Plan on behalf of such Active Participant as Deferral
Contributions.



     An Active Participant’s Compensation shall continue to be reduced and Deferral Contributions made
to the Plan on his behalf until the Active Participant elects to change or discontinue the
percentage by which his Compensation is reduced by notice to the Employer as provided in Subsection
1.07(a)(1)(C) or (D) of the Adoption Agreement. An Eligible Employee may affirmatively elect not to have his
Compensation reduced in accordance with this Subsection 5.03(c) by notice to the Employer within a
reasonable period ending no later than the date Compensation subject to reduction hereunder becomes
available to the Active Participant.



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     If the Employer elected Option 1.07(b) of the Adoption Agreement, the deferral election of an
Active Participant on whose behalf Deferral Contributions are being made pursuant to the automatic
enrollment provisions described above shall be increased annually by the percentage of Compensation
specified in Subsection 1.07(b)(1) of the Adoption Agreement, unless and until the percentage of
Compensation being contributed on behalf of the Active Participant reaches the limit specified in
Subsection 1.07(b)(2) of the Adoption Agreement or, if none, in Subsection 1.07(a)(1) of the
Adoption Agreement. An Active Participant may affirmatively elect not to have his deferral election
increased in accordance with the provisions of this paragraph by notice to the Employer within a
reasonable period ending no later than the date Compensation subject to the increase becomes
available to the Active Participant.



     Notwithstanding any other provision of this Section or of any Participant’s salary reduction
agreement, in no event shall a Participant be permitted to make Deferral Contributions in excess of
his “effectively available Compensation.” A Participant’s “effectively available Compensation” is
his Compensation remaining after all applicable amounts have been withheld (e.g., tax-withholding
and withholding of contributions to a cafeteria plan).


5.04. Employee Contributions. If so provided by the Employer in Subsection 1.08(a) of the
Adoption Agreement, each Active Participant may elect to make non-deductible Employee Contributions
to the Plan in accordance with the rules and procedures established by the Employer and subject to
the limits provided in Subsection 1.08(a) of the Adoption Agreement. An Active Participant may not
elect to make non-deductible Employee Contributions in excess of the percentage of Compensation
specified by the Employer in Subsection 1.08(a)(1) of the Adoption Agreement.



5.05. No Deductible Employee Contributions. No deductible Employee Contributions may be
made to the Plan. Deductible Employee Contributions made prior to January 1, 1987 shall be
maintained in a separate Account. No part of the deductible Employee Contributions Account shall
be used to purchase life insurance.



5.06. Rollover Contributions. If so provided by the Employer in Subsection 1.09(a) of the
Adoption Agreement, an Eligible Employee who is or was entitled to receive an eligible rollover
distribution, as defined in Code Section 402(c)(4) and Treasury Regulations issued thereunder,
including an eligible rollover distribution received by the Eligible Employee as a surviving spouse
or as a spouse or former spouse who is an alternate payee under a qualified domestic relations
order, from an eligible retirement plan, as defined in Section 13.04, may elect to contribute all
or any portion of such distribution to the Trust directly from such eligible retirement plan (a
“direct rollover”) or within 60 days of receipt of such distribution to the Eligible Employee.
Rollover Contributions shall only be made in the form of cash, allowable Fund Shares, or promissory
notes evidencing a plan loan to the Eligible Employee; provided, however, that Rollover
Contributions shall only be permitted in the form of promissory notes if the Plan otherwise
provides for loans.




     Notwithstanding the foregoing, the Plan shall not accept the following as Rollover Contributions:




(a) any rollover of after-tax employee contributions that is not made by a direct rollover;




(b) if elected by the Employer in Subsection 1.09(a)(1) of the Adoption Agreement, a direct
rollover of after-tax employee contributions from a qualified plan described in Code Section 401(a)
or 403(a);




(c) any rollover of after-tax employee contributions from an annuity contract described in Code
Section 403(b) or from an individual retirement account or annuity described in Code Section 408(a)
or (b);




(d) any rollover of nondeductible individual retirement account or annuity contributions;




(e) any rollover of after-tax employee contributions from an eligible deferred compensation plan
described in Code Section 457(b) that is maintained by a state, political subdivision of a state,
or any agency or instrumentality of a state or political subdivision of a state;



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(f) if elected by the Employer in Subsection 1.09(a)(2) of the Adoption Agreement, any rollover of
“designated Roth contributions”, as defined in Subsection 6.01(e);




(g) any rollover of the non-taxable portion of an Eligible Employee’s “designated Roth
contributions”, as defined in Subsection 6.01(e), that is not made by a direct rollover; or




(h) any rollover of “designated Roth contributions”, as defined in Subsection 6.01(e), from a Roth
IRA described in Code Section 408A.



     To the extent the Plan accepts Rollover Contributions of after-tax employee contributions, the Plan
will separately account for such contributions, including separate accounting for the portion of
the Rollover Contribution that is includible in gross income and the portion that is not includible
in gross income.



     Any rollover of “designated Roth contributions”, as defined in Subsection 6.01(e), shall be subject
to the requirements of Code Section 402(c). To the extent the Plan accepts Rollover Contributions
of “designated Roth contributions”, the Plan will separately account for such contributions in
accordance with the provisions of Section 7.01, including separate accounting for the portion of
the Rollover Contribution that is includible in gross income and the portion that is not includible
in gross income, if applicable. If the Plan accepts a direct rollover of “designated Roth
contributions”, the Trustee and the Plan Administrator shall be entitled to rely on a statement
from the distributing plan’s administrator identifying (i) the Eligible Employee’s basis in the
rolled over amounts and (ii) the date on which the Eligible Employee’s 5-taxable-year period of
participation (as required under Code Section 402A(d)(2) for a qualified distribution of
“designated Roth contributions”) started under the distributing plan. If the 5-taxable-year period
of participation under the distributing plan would end sooner than the Eligible Employee’s
5-taxable-year period of participation under the Plan, the 5-taxable-year period of participation
applicable under the distributing plan shall continue to apply with respect to the Rollover
Contribution.



     An Eligible Employee who has not yet become an Active Participant in the Plan in accordance with
the provisions of Article 3 may make a Rollover Contribution to the Plan. Such Eligible Employee
shall be treated as a Participant under the Plan for all purposes of the Plan, except eligibility
to have Deferral Contributions made on his behalf and to receive an allocation of Matching Employer
or Nonelective Employer Contributions.



     The Administrator shall develop such procedures and require such information from Eligible
Employees as it deems necessary to ensure that amounts contributed under this Section 5.06 meet the
requirements for tax-deferred rollovers established by this Section 5.06 and by Code Section
402(c). No Rollover Contributions may be made to the Plan until approved by the Administrator.



     If a Rollover Contribution made under this Section 5.06 is later determined by the Administrator
not to have met the requirements of this Section 5.06 or of the Code or Treasury regulations, the
Trustee shall, within a reasonable time after such determination is made, and on instructions from
the Administrator, distribute to the Employee the amounts then held in the Trust attributable to
such Rollover Contribution.



     A Participant’s Rollover Contributions Account shall be subject to the terms of the Plan, including
Article 14, except as otherwise provided in this Section 5.06.


5.07. Qualified Nonelective Employer Contributions. The Employer may, in its discretion,
make a Qualified Nonelective Employer Contribution for the Plan Year in any amount necessary to
satisfy or help to satisfy the “ADP” test, described in Section 6.03, and/or the “ACP” test,
described in Section 6.06. Unless the Employer elects the allocation provisions in Subsection
1.10(a)(1) of the Adoption Agreement, any Qualified Nonelective Employer Contribution shall be
allocated among the Accounts of Non-Highly Compensated Employees who were Active Participants at
any time during the Plan Year in the ratio that each eligible Active Participant’s “testing
compensation”, as defined in Subsection 6.01(r), for the Plan Year bears to the total “testing
compensation” paid to all eligible Active Participants for the Plan Year. If the Employer elects
the allocation provisions in Subsection 1.10(a)(1) of the Adoption Agreement, any Qualified
Nonelective Employer Contribution shall be allocated among the Accounts of only those Non-Highly
Compensated Employees who are designated by the Employer and who




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were Active Participants at any time during the Plan Year and shall be allocated to each such
Non-Highly Compensated Employee in the amount determined by the Employer; provided, however, that
the amount of any Qualified Nonelective Contribution included in a Non-Highly Compensated
Employee’s “contribution percentage amounts”, as defined in Subsection 6.01(c), shall not exceed 5%
of such Non-Highly Compensated Employee’s “testing compensation”, as defined in Subsection 6.01(r),
and the amount of any Qualified Nonelective Contribution included as “ in a Non-Highly Compensated
Employee’s “includable contributions”, as defined in Subsection 6.01(n), shall not exceed 5% of
such Non-Highly Compensated Employee’s “testing compensation”, as defined in Subsection 6.01(r).




     Participants shall not be required to satisfy any Hours of Service or employment requirement for
the Plan Year in order to receive an allocation of Qualified Nonelective Employer Contributions.



     Qualified Nonelective Employer Contributions shall be distributable only in accordance with the
distribution provisions that are applicable to Deferral Contributions; provided, however, that a
Participant shall not be permitted to take a hardship withdrawal of amounts credited to his
Qualified Nonelective Employer Contributions Account after the later of December 31, 1988 or the
last day of the Plan Year ending before July 1, 1989.


5.08. Matching Employer Contributions. If so provided by the Employer in Section 1.11 of
the Adoption Agreement, the Employer shall make a Matching Employer Contribution on behalf of each
of its “eligible” Participants. For purposes of this Section 5.08, an “eligible” Participant means
any Participant who was an Active Participant during the Contribution Period, who meets the
requirements in Subsection 1.11(e) of the Adoption Agreement or Section 1.13 of the Adoption
Agreement, as applicable, and who had eligible contributions, as elected by the Employer in
Subsection 1.11(c) of the Adoption Agreement, made on his behalf during the Contribution Period.
The amount of the Matching Employer Contribution shall be determined in accordance with Subsection
1.11(a) and/or (b) of the Adoption Agreement and/or the 401(k) Safe Harbor Matching Employer
Contributions Addendum to the Adoption Agreement, as applicable.




     Notwithstanding the foregoing, unless otherwise elected in Subsection 1.11(c)(1)(A) of the Adoption
Agreement, the Employer shall not make Matching Employer Contributions, other than 401(k) Safe
Harbor Matching Employer Contributions, with respect to an “eligible” Participant’s Catch-Up
Contributions. If, due to application of a Plan limit, Matching Employer Contributions other than
401(k) Safe Harbor Matching Employer Contributions are attributable to Catch-Up Contributions, such
Matching Employer Contributions, plus any income and minus any loss allocable thereto, shall be
forfeited and applied as provided in Section 11.09.


5.09. Qualified Matching Employer Contributions. If so provided by the Employer in
Subsection 1.11(f) of the Adoption Agreement, prior to making its Matching Employer Contribution
(other than any 401(k) Safe Harbor Matching Employer Contribution) to the Plan, the Employer may
designate all or a portion of such Matching Employer Contribution as a Qualified Matching Employer
Contribution. The Employer shall notify the Trustee of such designation at the time it makes its
Matching Employer Contribution. Qualified Matching Employer Contributions shall be distributable
only in accordance with the distribution provisions that are applicable to Deferral Contributions;
provided, however, that a Participant shall not be permitted to take a hardship withdrawal of
amounts credited to his Qualified Matching Employer Contributions Account after the later of
December 31, 1988 or the last day of the Plan Year ending before July 1, 1989.




     If the amount of an Employer’s Qualified Matching Employer Contribution is determined based on a
Participant’s Compensation, and the Qualified Matching Employer Contribution is necessary to
satisfy the “ADP” test described in Section 6.03, the compensation used in determining the amount
of the Qualified Matching Employer Contribution shall be “testing compensation”, as defined in
Subsection 6.01(r). If the Qualified Matching Employer Contribution is not necessary to satisfy
the “ADP” test described in Section 6.03, the compensation used to determine the amount of the
Qualified Matching Employer Contribution shall be Compensation as defined in Subsection 2.01(k),
modified as provided in Section 5.02.


5.10. Nonelective Employer Contributions. If so provided by the Employer in Section 1.12 of
the Adoption Agreement, the Employer shall make Nonelective Employer Contributions to the Trust in
accordance with




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Subsection 1.12(a) and/or (b) of the Adoption Agreement to be allocated among “eligible”
Participants. For purposes of this Section 5.10, an “eligible” Participant means any Participant
who was an Active Participant during the period for which the contribution is made and who meets
the requirements in Subsection 1.12(d) of the Adoption Agreement or Section 1.13 of the Adoption
Agreement, as applicable. Nonelective Employer Contributions shall be allocated as follows:





(a) If the Employer has elected a fixed contribution formula, Nonelective Employer Contributions
shall be allocated among “eligible” Participants in the manner specified in Section 1.12 of the
Adoption Agreement or the 401(k) Safe Harbor Nonelective Employer Contributions Addendum to the
Adoption Agreement, as applicable.




(b) If the Employer has elected a discretionary contribution amount, Nonelective Employer
Contributions shall be allocated among “eligible” Participants, as determined in accordance with
Section 1.12 and Section 1.13 of the Adoption Agreement, as follows:




(1) If the non-integrated formula is elected in Subsection 1.12(b)(1) of the Adoption Agreement,
Nonelective Employer Contributions shall be allocated to “eligible” Participants in the ratio that
each “eligible” Participant’s Compensation bears to the total Compensation paid to all “eligible”
Participants for the Contribution Period.




(2) If the integrated formula is elected in Subsection 1.12(b)(2) of the Adoption Agreement,
Nonelective Employer Contributions shall be allocated in the following steps:




(A) First, to each “eligible” Participant in the same ratio that the sum of the “eligible”
Participant’s Compensation and “excess Compensation” for the Plan Year bears to the sum of the
Compensation and “excess Compensation” of all “eligible” Participants for the Plan Year. This
allocation as a percentage of the sum of each “eligible” Participant’s Compensation and “excess
Compensation” shall not exceed the “permitted disparity limit”, as defined in Section 1.12 of the
Adoption Agreement.




     Notwithstanding the foregoing, if in any Plan Year an “eligible” Participant has reached the
“cumulative permitted disparity limit”, such “eligible” Participant shall receive an allocation
under this Subsection 5.10(b)(2)(A) based on two times his Compensation for the Plan Year, rather
than the sum of his Compensation and “excess Compensation” for the Plan Year. If an “eligible”
Participant did not benefit under a qualified defined benefit plan or target benefit plan for any
Plan Year beginning on or after January 1, 1994, the “eligible” Participant shall have no
“cumulative disparity limit”.




(B) Second, if any Nonelective Employer Contributions remain after the allocation in Subsection
5.10(b)(2)(A), the remaining Nonelective Employer Contributions shall be allocated to each
“eligible” Participant in the same ratio that the “eligible” Participant’s Compensation for the
Plan Year bears to the total Compensation of all “eligible” Participants for the Plan Year.




     Notwithstanding the provisions of Subsections 5.10(b)(2)(A) and (B) above, if in any Plan Year an
“eligible” Participant benefits under another qualified plan or simplified employee pension, as
defined in Code Section 408(k), that provides for or imputes permitted disparity, the Nonelective
Employer Contributions for the Plan Year allocated to such “eligible” Participant shall be in the
ratio that his Compensation for the Plan Year bears to the total Compensation paid to all
“eligible” Participants.




     For purposes of this Subsection 5.10(b)(2), the following definitions shall apply:



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(C) “Cumulative permitted disparity limit” means 35 multiplied by the sum of an “eligible”
Participant’s annual permitted disparity fractions, as defined in Sections 1.401(l)-5(b)(3) through
(b)(7) of the Treasury Regulations, attributable to the “eligible” Participant’s total years of
service under the Plan and any other qualified plan or simplified employee pension, as defined in
Code Section 408(k), maintained by the Employer or a Related Employer. For each Plan Year
commencing prior to January 1, 1989, the annual permitted disparity fraction shall be deemed to be
one, unless the Participant never accrued a benefit under any qualified plan or simplified employee
pension maintained by the Employer or a Related Employer during any such Plan Year. In determining
the annual permitted disparity fraction for any Plan Year, the Employer may elect to assume that
the full disparity limit has been used for such Plan Year.




(D) “Excess Compensation” means Compensation in excess of the “integration level” specified by the
Employer in Subsection 1.12(b)(2) of the Adoption Agreement.


5.11. Vested Interest in Contributions. A Participant’s vested interest in the following
sub-accounts shall be 100 percent:





(a) his Deferral Contributions Account;




(b) his Qualified Nonelective Employer Contributions Account;




(c) his Qualified Matching Employer Contributions Account;




(d) his 401(k) Safe Harbor Nonelective Employer Contributions Account;




(e) his 401(k) Safe Harbor Matching Employer Contributions Account;




(f) his Rollover Contributions Account;




(g) his Employee Contributions Account; and




(h) his deductible Employee Contributions Account.



     Except as otherwise specifically provided in the Vesting Schedule Addendum to the Adoption
Agreement or as may be required under Section 15.05, a Participant’s vested interest in his
Nonelective Employer Contributions Account attributable to Nonelective Employer Contributions other
than those described in Subsection 5.11(d) above, shall be determined in accordance with the
vesting schedule elected by the Employer in Subsection 1.16(c)(1) of the Adoption Agreement. Except
as otherwise specifically provided in the Vesting Schedule Addendum to the Adoption Agreement, a
Participant’s vested interest in his Matching Employer Contributions Account attributable to
Matching Employer Contributions other than those described in Subsection 5.11(e) above, shall be
determined in accordance with the vesting schedule elected by the Employer in Subsection 1.16(c)(2)
of the Adoption Agreement.


5.12. Time for Making Contributions. The Employer shall pay its contribution for each Plan
Year not later than the time prescribed by law for filing the Employer’s Federal income tax return
for the fiscal (or taxable) year with or within which such Plan Year ends (including extensions
thereof).




     If the Employer has elected the payroll period as the Contribution Period in Subsection 1.11(d) of
the Adoption Agreement, the Employer shall remit any 401(k) Safe Harbor Matching Employer
Contributions made during a Plan Year quarter to the Trustee no later than the last day of the
immediately following Plan Year quarter.



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     The Employer should remit Employee Contributions and Deferral Contributions to the Trustee as of
the earliest date on which such contributions can reasonably be segregated from the Employer’s
general assets, but not later than the 15th business day of the calendar month following the month
in which such amount otherwise would have been paid to the Participant, or within such other time
frame as may be determined by applicable regulation or legislation.



     The Trustee shall have no authority to inquire into the correctness of the amounts contributed and
remitted to the Trustee, to determine whether any contribution is payable under this Article 5, or
to enforce, by suit or otherwise, the Employer’s obligation, if any, to make a contribution to the
Trustee. The Trustee is a directed trustee pursuant to ERISA Section 403(a)(1) for all purposes,
and, specifically, has no responsibility or authority to collect Plan contributions or loan
repayments or to pursue any claim the Plan might have with respect to loan repayments or Plan
contributions.


5.13. Return of Employer Contributions. The Trustee shall, upon request by the Employer,
return to the Employer the amount (if any) determined under Section 20.23. Such amount shall be
reduced by amounts attributable thereto which have been credited to the Accounts of Participants
who have since received distributions from the Trust, except to the extent such amounts continue to
be credited to such Participants’ Accounts at the time the amount is returned to the Employer. Such
amount shall also be reduced by the losses of the Trust attributable thereto, if and to the extent
such losses exceed the gains and income attributable thereto, but shall not be increased by the
gains and income of the Trust attributable thereto, if and to the extent such gains and income
exceed the losses attributable thereto. To the extent such gains exceed losses, the gains shall be
forfeited and applied as provided in Section 11.09. In no event shall the return of a contribution
hereunder cause the balance of the individual Account of any Participant to be reduced to less than
the balance which would have been credited to the Account had the mistaken amount not been
contributed.



5.14. Frozen Plan. If the Employer has selected in Subsection 1.01(g)(5) of the Adoption
Agreement that the Plan is a frozen plan, then during the period that the Plan is a frozen Plan and
notwithstanding any other provision of the Plan to the contrary, no further contributions may be
made to the Plan in accordance with this Article 5. If the Employer amends the Plan to remove the
freeze, contributions shall resume in accordance with the provisions of the amended Plan.




Article 6. Limitations on Contributions.



6.01. Special Definitions. For purposes of this Article, the following definitions shall
apply:





(a) “Annual additions” mean the sum of the following amounts allocated to an Active Participant for
a Limitation Year:




(1) all employer contributions allocated to an Active Participant’s account under qualified defined
contribution plans maintained by the “415 employer”, including amounts applied to reduce employer
contributions as provided under Section 11.09, but excluding amounts treated as Catch-Up
Contributions;




(2) all employee contributions allocated to an Active Participant’s account under a qualified
defined contribution plan or a qualified defined benefit plan maintained by the “415 employer” if
separate accounts are maintained with respect to such Active Participant under the defined benefit
plan;




(3) all forfeitures allocated to an Active Participant’s account under a qualified defined
contribution plan maintained by the “415 employer”;




(4) all amounts allocated to an “individual medical benefit account” which is part of a pension or
annuity plan maintained by the “415 employer”;



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(5) all amounts derived from contributions paid or accrued after December 31, 1985, in taxable
years ending after such date, 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” maintained by the “415 employer”; and




(6) all allocations to an Active Participant under a “simplified employee pension”.




(b) “Contribution percentage” means the ratio (expressed as a percentage) of (1) the “contribution
percentage amounts” allocated to an “eligible participant’s” Accounts for the Plan Year to (2) the
“eligible participant’s” “testing compensation” for the Plan Year.




(c) “Contribution percentage amounts” mean those amounts included in applying the “ACP” test.




(1) “Contribution percentage amounts” include the following:




(A) any Employee Contributions made by an “eligible participant” to the Plan;




(B) any Matching Employer Contributions on eligible contributions as elected by the Employer in
Subsection 1.11(c) of the Adoption Agreement, made for the Plan Year, but excluding (A) Qualified
Matching Employer Contributions that are taken into account in satisfying the “ADP” test described
in Section 6.03 and (B) Matching Employer Contributions that are forfeited either to correct
“excess aggregate contributions” or because the contributions to which they relate are “excess
deferrals”, “excess contributions”, “excess aggregate contributions”, or Catch-Up Contributions (in
the event the Plan does not provide for Matching Employer Contributions with respect to Catch-Up
Contributions);




(C) if elected, Qualified Nonelective Employer Contributions, excluding Qualified Nonelective
Employer Contributions that are taken into account in satisfying the “ADP” test described in
Section 6.03;




(D) if elected, 401(k) Safe Harbor Nonelective Employer Contributions, to the extent such
contributions are not required to satisfy the safe harbor contribution requirements under Section
1.401(k)-3(b) of the Treasury Regulations, excluding 401(k) Safe Harbor Nonelective Employer
Contributions that are taken into account in satisfying the “ADP” test described in Section 6.03;
and




(E) if elected, Deferral Contributions, provided that the “ADP” test described in Section 6.03 is
satisfied both including Deferral Contributions included as “contribution percentage amounts” and
excluding such Deferral Contributions.




(2) Notwithstanding the foregoing, for any Plan Year in which the “ADP” test described in Section
6.03 is deemed satisfied pursuant to Section 6.09 with respect to some or all Deferral
Contributions, “contribution percentage amounts” shall not include the following:




(A) any Deferral Contributions with respect to which the “ADP” test is deemed satisfied; and




(B) if elected, the following Matching Employer Contributions:




(i) if the requirements described in Section 6.10 for deemed satisfaction of the “ACP” test with
respect to some or all Matching Employer Contributions are



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met, those Matching Employer Contributions with respect to which the “ACP” test
is deemed satisfied; or




(ii) if the “ADP” test is deemed satisfied using 401(k) Safe Harbor Matching Employer
Contributions, but the requirements described in Section 6.10 for deemed satisfaction of the “ACP”
test with respect to Matching Employer Contributions are not met, any Matching Employer
Contributions made on behalf of an “eligible participant” for the Plan Year that do not exceed four
percent of the “eligible participant’s” Compensation for the Plan Year.




(3) Notwithstanding any other provisions of this Subsection, if an Employer elects to change from
the current year testing method described in Subsection 1.06(a)(1) of the Adoption Agreement to the
prior year testing method described in Subsection 1.06(a)(2) of the Adoption Agreement, the
following shall not be considered “contribution percentage amounts” for purposes of determining the
“contribution percentages” of Non-Highly Compensated Employees for the prior year immediately
preceding the Plan Year in which the change is effective:




(A) Qualified Matching Employer Contributions that were taken into account in satisfying the “ADP”
test described in Section 6.03 for such prior year;




(B) Qualified Nonelective Employer Contributions that were taken into account in satisfying the
“ADP” test described in Section 6.03 or the “ACP” test described in Section 6.06 for such prior
year;




(C) 401(k) Safe Harbor Nonelective Employer Contributions that were taken into account in
satisfying the “ADP” test described in Section 6.03 or the “ACP” test described in Section 6.06 for
such prior year or that were required to satisfy the safe harbor contribution requirements under
Section 1.401(k)-3(b) of the Treasury Regulations for such prior year; and




(D) all Deferral Contributions.




     To be included in determining an “eligible participant’s” “contribution percentage” for a Plan
Year, Employee Contributions must be made to the Plan before the end of such Plan Year and other
“contribution percentage amounts” must be allocated to the “eligible participant’s” Account as of a
date within such Plan Year and made before the last day of the 12-month period immediately
following the Plan Year to which the “contribution percentage amounts” relate. If an Employer has
elected the prior year testing method described in Subsection 1.06(a)(2) of the Adoption Agreement,
“contribution percentage amounts” that are taken into account for purposes of determining the
“contribution percentages” of Non-Highly Compensated Employees for the prior year relate to such
prior year. Therefore, such “contribution percentage amounts” must be made before the last day of
the Plan Year being tested.




(d) “Deferral ratio” means the ratio (expressed as a percentage) of (1) the amount of “includable
contributions” made on behalf of an Active Participant for the Plan Year to (2) the Active
Participant’s “testing compensation” for such Plan Year. An Active Participant who does not receive
“includable contributions” for a Plan Year shall have a “deferral ratio” of zero.




(e) “Designated Roth contributions” mean any Roth 401(k) Contributions made to the Plan and any
“elective deferrals” made to another plan that would be excludable from a Participant’s income, but
for the Participant’s election to designate such contributions as Roth contributions and include
them in income.




(f) “Determination year” means (1) for purposes of determining income or loss with respect to
“excess deferrals”, the calendar year in which the “excess deferrals” were made and (2) for
purposes of



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determining income or loss with respect to “excess contributions”, and “excess aggregate
contributions”, the Plan Year in which such “excess contributions” or “excess aggregate
contributions” were made.




(g) “Elective deferrals” mean all employer contributions, other than Deferral Contributions, made
on behalf of a Participant pursuant to an election to defer under any qualified cash or deferred
arrangement as described in Code Section 401(k), any simplified employee pension cash or deferred
arrangement as described in Code Section 402(h)(1)(B), any eligible deferred compensation plan
under Code Section 457, any plan as described under Code Section 501(c)(18), and any employer
contributions made on behalf of a Participant pursuant to a salary reduction agreement for the
purchase of an annuity contract under Code Section 403(b). “Elective deferrals” include “designated
Roth contributions” made to another plan. “Elective deferrals” do not include any deferrals
properly distributed as excess “annual additions” or any deferrals treated as catch-up
contributions in accordance with the provisions of Code Section 414(v).




(h) “Eligible participant” means any Active Participant who is eligible to make Employee
Contributions, or Deferral Contributions (if the Employer takes such contributions into account in
calculating “contribution percentages”), or to receive a Matching Employer Contribution.
Notwithstanding the foregoing, the term “eligible participant” shall not include any Active
Participant who is included in a unit of Employees covered by an agreement which the Secretary of
Labor finds to be a collective bargaining agreement between employee representatives and one or
more employers.




(i) “Excess aggregate contributions” with respect to any Plan Year mean the excess of




(1) The aggregate “contribution percentage amounts” actually taken into account in computing the
average “contribution percentages” of “eligible participants” who are Highly Compensated Employees
for such Plan Year, over




(2) The maximum amount of “contribution percentage amounts” permitted to be made on behalf of
Highly Compensated Employees under Section 6.06 (determined by reducing “contribution percentage
amounts” made for the Plan Year on behalf of “eligible participants” who are Highly Compensated
Employees in order of their “contribution percentages” beginning with the highest of such
“contribution percentages”).




     “Excess aggregate contributions” shall be determined after first determining “excess deferrals” and
then determining “excess contributions”.




(j) “Excess contributions” with respect to any Plan Year mean the excess of




(1) The aggregate amount of “includable contributions” actually taken into account in computing the
average “deferral percentage” of Active Participants who are Highly Compensated Employees for such
Plan Year, over




(2) The maximum amount of “includable contributions” permitted to be made on behalf of Highly
Compensated Employees under Section 6.03 (determined by reducing “includable contributions” made
for the Plan Year on behalf of Active Participants who are Highly Compensated Employees in order of
their “deferral ratios”, beginning with the highest of such “deferral ratios”).




(k) “Excess deferrals” mean those Deferral Contributions and/or “elective deferrals” that are
includable in a Participant’s gross income under Code Section 402(g) to the extent such
Participant’s Deferral Contributions and/or “elective deferrals” for a calendar year exceed the
dollar limitation under such Code Section for such calendar year.




(l) “Excess 415 amount” means the excess of an Active Participant’s “annual additions” for the
Limitation Year over the “maximum permissible amount”.



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(m) “415 employer” means the Employer and any other employers which constitute a controlled group
of corporations (as defined in Code Section 414(b) as modified by Code Section 415(h)) or which
constitute trades or businesses (whether or not incorporated) which are under common control (as
defined in Code Section 414(c) as modified by Code Section 415(h)) or which constitute an
affiliated service group (as defined in Code Section 414(m)) and any other entity required to be
aggregated with the Employer pursuant to regulations issued under Code Section 414(o).




(n) “Includable contributions” mean those amounts included in applying the “ADP” test.




(1) “Includable contributions” include the following:




(A) any Deferral Contributions made on behalf of an Active Participant, including “excess
deferrals” of Highly Compensated Employees and “designated Roth contributions”, except as
specifically provided in Subsection 6.01(n)(2);




(B) if elected, Qualified Nonelective Employer Contributions, excluding Qualified Nonelective
Employer Contributions that are taken into account in satisfying the “ACP” test described in
Section 6.06; and




(C) if elected, Qualified Matching Employer Contributions on Deferral Contributions or Employee
Contributions made for the Plan Year; provided, however, that the maximum amount of Qualified
Matching Employer Contributions included in “includable contributions” with respect to an Active
Participant shall not exceed the greater of 5% of the Active Participant’s “testing compensation”
or 100% of his Deferral Contributions for the Plan Year.




(2) “Includable contributions” shall not include the following:




(A) Catch-Up Contributions, except to the extent that a Participant’s Deferral Contributions are
classified as Catch-Up Contributions as provided in Section 6.04 solely because of a failure of the
“ADP” test described in Section 6.03;




(B) “excess deferrals” of Non-Highly Compensated Employees that arise solely from Deferral
Contributions made under the Plan or plans maintained by the Employer or a Related Employer;




(C) Deferral Contributions that are taken into account in satisfying the “ACP” test described in
Section 6.06;




(D) additional elective contributions made pursuant to Code Section 414(u) that are treated as
Deferral Contributions;




(E) for any Plan Year in which the “ADP” test described in Section 6.03 is deemed satisfied
pursuant to Section 6.09 with respect to some or all Deferral Contributions, the following:




(i) any Deferral Contributions with respect to which the “ADP” test is deemed satisfied; and




(ii) Qualified Matching Employer Contributions, except to the extent that the “ADP” test described
in Section 6.03 must be satisfied with respect to some Deferral Contributions and such Qualified
Matching Employer Contributions are used in applying the “ADP” test.



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(3) Notwithstanding any other provision of this Subsection, if an Employer elects to change from
the current year testing method described in Subsection 1.06(a)(1) of the Adoption Agreement to the
prior year testing method described in Subsection 1.06(a)(2) of the Adoption Agreement, the
following shall not be considered “includable contributions” for purposes of determining the
“deferral ratios” of Non-Highly Compensated Employees for the prior year immediately preceding the
Plan Year in which the change is effective:




(A) Deferral Contributions that were taken into account in satisfying the “ACP” test described in
Section 6.06 for such prior year;




(B) Qualified Nonelective Employer Contributions that were taken into account in satisfying the
“ADP” test described in Section 6.03 or the “ACP” test described in Section
6.06 for such prior year;




(C) 401(k) Safe Harbor Nonelective Employer Contributions that were taken into account in
satisfying the “ADP” test described in Section 6.03 or the “ACP” test described in Section 6.06 for
such prior year or that were required to satisfy the safe harbor contribution requirements under
Section 1.401(k)-3(b) of the Treasury Regulations for such prior year;




(D) 401(k) Safe Harbor Matching Employer Contributions that were taken into account in satisfying
the “ADP” test described in Section 6.03 for such prior year or that were required to satisfy the
safe harbor contribution requirements under Section 1.401(k)-3(c) of the Treasury Regulations for
such prior year; and




(E) all Qualified Matching Employer Contributions.




     To be included in determining an Active Participant’s “deferral ratio” for a Plan Year, “includable
contributions” must be allocated to the Participant’s Account as of a date within such Plan Year
and made before the last day of the 12-month period immediately following the Plan Year to which
the “includable contributions” relate. If an Employer has elected the prior year testing method
described in Subsection 1.06(a)(2) of the Adoption Agreement, “includable contributions” that are
taken into account for purposes of determining the “deferral ratios” of Non-Highly Compensated
Employees for the prior year relate to such prior year. Therefore, such “includable contributions”
must be made before the last day of the Plan Year being tested.




(o) “Individual medical benefit account” means an individual medical benefit account as defined in
Code Section 415(l)(2).




(p) “Maximum permissible amount” means for a Limitation Year with respect to any Active Participant
the lesser of (1) the maximum dollar amount permitted for the Limitation Year under Code Section
415(c)(1)(A) adjusted as provided in Code Section 415(d) (e.g., $42,000 for the Limitation Year
ending in 2005) or (2) 100 percent of the Active Participant’s Compensation for the Limitation
Year. If a short Limitation Year is created because of an amendment changing the Limitation Year to
a different 12-consecutive-month period, the dollar limitation specified in clause (1) above shall
be adjusted by multiplying it by a fraction the numerator of which is the number of months in the
short Limitation Year and the denominator of which is 12.




     The Compensation limitation specified in clause (2) above shall not apply to any contribution for
medical benefits within the meaning of Code Section 401(h) or 419A(f)(2) after separation from
service which is otherwise treated as an “annual addition” under Code Section 419A(d)(2) or 415(l)(1).




(q) “Simplified employee pension” means a simplified employee pension as defined in Code Section
408(k).



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(r) “Testing compensation” means compensation as defined in Code Section 414(s). “Testing
compensation” shall be based on the amount actually paid to a Participant during the “testing year”
or, at the option of the Employer, during that portion of the “testing year” during which the
Participant is an Active Participant; provided, however, that if the Employer elected different
Eligibility Service requirements for purposes of eligibility to make Deferral Contributions and to
receive Matching Employer Contributions, then “testing compensation” must be based on the amount
paid to a Participant during the full “testing year”.




     The annual “testing compensation” of each Active Participant taken into account in applying the
“ADP” test described in Section 6.03 and the “ACP” test described in Section 6.06 for any “testing
year” shall not exceed the annual compensation limit under Code Section 401(a)(17) as in effect on
the first day of the “testing year” (e.g., $210,000 for the “testing year” beginning in 2005). This
limit shall be adjusted by the Secretary to reflect increases in the cost of living, as provided in
Code Section 401(a)(17)(B); provided, however, that the dollar increase in effect on January 1 of
any calendar year is effective for “testing years” beginning in such calendar year. If a Plan
determines “testing compensation” over a period that contains fewer than 12 calendar months (a
“short determination period”), then the Compensation limit for such “short determination period” is
equal to the Compensation limit for the calendar year in which the “short determination period”
begins multiplied by the ratio obtained by dividing the number of full months in the “short
determination period” by 12; provided, however, that such proration shall not apply if there is a
“short determination period” because (1) an election was made, in accordance with any rules and
regulations issued by the Secretary of the Treasury or his delegate, to apply the “ADP” test
described in Section 6.03 and/or the “ACP” test described in Section 6.06 based only on
Compensation paid during the portion of the “testing year” during which an individual was an Active
Participant or (2) an Employee is covered under the Plan for fewer than 12 calendar months or (3)
there is a short initial Plan Year.




(s) “Testing year” means




(1) if the Employer has elected the current year testing method in Subsection 1.06(a)(1) of the
Adoption Agreement, the Plan Year being tested.




(2) if the Employer has elected the prior year testing method in Subsection 1.06(a)(2) of the
Adoption Agreement, the Plan Year immediately preceding the Plan Year being tested.




(t) “Welfare benefit fund” means a welfare benefit fund as defined in Code Section 419(e).



     To the extent that types of contributions defined in Section 2.01 are referred to in this Article
6, the defined term includes similar contributions made under other plans where the context so
requires.


6.02. Code Section 402(g) Limit on Deferral Contributions. In no event shall the amount of
Deferral Contributions, other than Catch-Up Contributions, made under the Plan for a calendar year,
when aggregated with the “elective deferrals” made under any other plan maintained by the Employer
or a Related Employer, exceed the dollar limitation contained in Code Section 402(g) in effect at
the beginning of such calendar year.




     A Participant may assign to the Plan any “excess deferrals” made during a calendar year by
notifying the Administrator on or before March 15 following the calendar year in which the “excess
deferrals” were made of the amount of the “excess deferrals” to be assigned to the Plan. A
Participant is deemed to notify the Administrator of any “excess deferrals” that arise by taking
into account only those Deferral Contributions made to the Plan and those “elective deferrals” made
to any other plan maintained by the Employer or a Related Employer. Notwithstanding any other
provision of the Plan, “excess deferrals”, plus any income and minus any loss allocable thereto, as
determined under Section 6.08, shall be distributed no later than April 15 to any Participant to
whose Account “excess deferrals” were so assigned for the preceding calendar year and who claims
“excess deferrals” for such calendar year. In the event that “excess deferrals” are allocated to a
Participant’s Deferral Contributions Accounts, such “excess deferrals” will be distributed first
from the Participant’s Deferral Contributions for the Plan Year other than his Roth 401(k)
Contributions then from his Roth 401(k) Contributions.



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     “Excess deferrals” to be distributed to a Participant for a calendar year shall be reduced by any
“excess contributions” for the Plan Year beginning within such calendar year that were previously
distributed or re-characterized in accordance with the provisions of Section 6.04.



     Any Matching Employer Contributions attributable to “excess deferrals”, plus any income and minus
any loss allocable thereto, as determined under Section 6.08, shall be forfeited and applied as
provided in Section 11.09.



     “Excess deferrals” shall be treated as “annual additions” under the Plan, unless such amounts are
distributed no later than the first April 15 following the close of the calendar year in which the
“excess deferrals” were made.


6.03. Additional Limit on Deferral Contributions (“ADP” Test). Unless the Employer has
elected in Subsection 1.11(a)(3) or Subsection 1.12(a)(3) of the Adoption Agreement to make 401(k)
Safe Harbor Matching Employer Contributions or 401(k) Safe Harbor Nonelective Employer
Contributions for a Plan Year, notwithstanding any other provision of the Plan to the contrary, the
Deferral Contributions, excluding additional elective contributions made pursuant to Code Section
414(u) that are treated as Deferral Contributions and Catch-Up Contributions (except to the extent
that a Participant’s Deferral Contributions are classified as Catch-Up Contributions as provided in
Section 6.04 solely because of a failure of the “ADP” test described herein), made with respect to
the Plan Year on behalf of Active Participants who are Highly Compensated Employees for such Plan
Year may not result in an average “deferral ratio” for such Active Participants that exceeds the
greater of:





(a) the average “deferral ratio” for the “testing year” of Active Participants who are Non-Highly
Compensated Employees for the “testing year” multiplied by 1.25; or




(b) the average “deferral ratio” for the “testing year” of Active Participants who are Non-Highly
Compensated Employees for the “testing year” multiplied by two, provided that the average “deferral
ratio” for Active Participants who are Highly Compensated Employees for the Plan Year being tested
does not exceed the average “deferral ratio” for Participants who are Non-Highly Compensated
Employees for the “testing year” by more than two percentage points.



     For the first Plan Year in which the Plan provides a cash or deferred arrangement, the average
“deferral ratio” for Active Participants who are Non-Highly Compensated Employees used in
determining the limits applicable under Subsections 6.03(a) and (b) shall be either three percent
or the actual average “deferral ratio” for such Active Participants for such first Plan Year, as
elected by the Employer in Section 1.06(b) of the Adoption Agreement.



     The “deferral ratios” of Active Participants who are included in a unit of Employees covered by an
agreement which the Secretary of Labor finds to be a collective bargaining agreement shall be
disaggregated from the “deferral ratios” of other Active Participants and the provisions of this
Section 6.03 shall be applied separately with respect to each group.



     The “deferral ratio” for any Active Participant who is a Highly Compensated Employee for the Plan
Year being tested and who is eligible to have “includable contributions” allocated to his accounts
under two or more cash or deferred arrangements described in Code Section 401(k) that are
maintained by the Employer or a Related Employer, shall be determined as if such “includable
contributions” were made under the Plan. If a Highly Compensated Employee participates in two or
more cash or deferred arrangements that have different plan years, all “includable contributions”
made during the Plan Year under all such arrangements shall be treated as having been made under
the Plan. Notwithstanding the foregoing, certain plans, and contributions made thereto, shall be
treated as separate if mandatorily disaggregated under regulations under Code Section 401(k).



     If this Plan satisfies the requirements of Code Section 401(k), 401(a)(4), or 410(b) only if
aggregated with one or more other plans, or if one or more other plans satisfy the requirements of
such Code Sections only if aggregated with this Plan, then this Section 6.03 shall be applied by
determining the “deferral ratios” of Employees as if all such plans were a single plan. Plans may
be aggregated in order to satisfy Code Section 401(k) only if they have the same plan year and use
the same method to satisfy the “ADP” test.



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     Notwithstanding anything herein to the contrary, if the Plan permits Employees to make Deferral
Contributions prior to the time the Employees have completed the minimum age and service
requirements of Code Section 410(a)(1)(A) and the Employer elects, pursuant to Code Section
410(b)(4)(B), to disaggregate the Plan into two component plans for purposes of complying with Code
Section 410(b)(1), one benefiting Employees who have completed such minimum age and service
requirements and the other benefiting Employees who have not, the Plan must be disaggregated in the
same manner for ADP testing purposes, unless the Plan applies the alternative rule in Code Section
401(k)(3)(F). In determining the component plans for purposes of such disaggregation, the Employer
may apply the maximum entry dates permitted under Code Section 410(a)(4).



     The Employer shall maintain records sufficient to demonstrate satisfaction of the “ADP” test and
the amount of Qualified Nonelective Employer Contributions and/or Qualified Matching Employer
Contributions used in such test.


6.04. Allocation and Distribution of “Excess Contributions". Notwithstanding any other
provision of this Plan, the “excess contributions” allocable to the Account of a Participant, plus
any income and minus any loss allocable thereto, as determined under Section 6.08, shall be
distributed to the Participant no later than the last day of the Plan Year immediately following
the Plan Year in which the “excess contributions” were made, unless the Employer elected Catch-Up
Contributions in Subsection 1.07(a)(4) of the Adoption Agreement and such “excess contributions”
are classified as Catch-Up Contributions.




     If “excess contributions” are to be distributed from the Plan and such “excess contributions” are
distributed more than 2 1/2 months after the last day of the Plan Year in which the “excess
contributions” were made, a ten percent excise tax shall be imposed on the Employer maintaining the
Plan with respect to such amounts.



     The “excess contributions” allocable to a Participant’s Account shall be determined by reducing the
“includable contributions” made for the Plan Year on behalf of Active Participants who are Highly
Compensated Employees in order of the dollar amount of such “includable contributions”, beginning
with the highest such dollar amount. “Excess contributions” allocated to a Participant for a Plan
Year shall be reduced by the amount of any “excess deferrals” previously distributed for the
calendar year ending in such Plan Year.



     “Excess contributions” shall be treated as “annual additions”.



     For purposes of distribution, “excess contributions” shall be considered allocated among a
Participant’s Deferral Contributions Accounts and, if applicable, the Participant’s Qualified
Nonelective Employer Contributions Account and/or Qualified Matching Employer Contributions Account
in the order prescribed and communicated to the Trustee, which order shall be uniform with respect
to all Participants and nondiscriminatory. In the event that “excess contributions” are allocated
to a Participant’s Deferral Contributions Accounts, such “excess contributions” will be distributed
first from the Participant’s Deferral Contributions for the Plan Year other than his Roth 401(k)
Contributions then from his Roth 401(k) Contributions.



     Any Matching Employer Contributions attributable to “excess contributions”, plus any income and
minus any loss allocable thereto, as determined under Section 6.08, shall be forfeited and applied
as provided in Section 11.09.


6.05. Reductions in Deferral Contributions to Meet Code Requirements. If the Administrator
anticipates that the Plan will not satisfy the “ADP” and/or “ACP” test for the year, the
Administrator may reduce the rate of Deferral Contributions of Participants who are Highly
Compensated Employees to an amount determined by the Administrator to be necessary to satisfy the
“ADP” and/or “ACP” test.



6.06. Limit on Matching Employer Contributions and Employee Contributions (“ACP” Test). The
provisions of this Section 6.06 shall not apply to Active Participants who are included in a unit
of Employees covered by an agreement which the Secretary of Labor finds to be a collective
bargaining agreement between employee representatives and one or more employers. The provisions of
this Section shall not apply to Matching




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Employer Contributions made on account of amounts deferred pursuant to Code Section 457 under a
separate eligible deferred compensation plan.




     Notwithstanding any other provision of the Plan to the contrary, Matching Employer Contributions
and Employee Contributions made with respect to a Plan Year by or on behalf of “eligible
participants” who are Highly Compensated Employees for such Plan Year may not result in an average
“contribution percentage” for such “eligible participants” that exceeds the greater of:




(a) the average “contribution percentage” for the “testing year” of “eligible participants” who are
Non-Highly Compensated Employees for the “testing year” multiplied by 1.25; or




(b) the average “contribution percentage” for the “testing year” of “eligible participants” who are
Non-Highly Compensated Employees for the “testing year” multiplied by two, provided that the
average “contribution percentage” for the Plan Year being tested of “eligible participants” who are
Highly Compensated Employees does not exceed the average “contribution percentage” for the “testing
year” of “eligible participants” who are Non-Highly Compensated Employees for the “testing year” by
more than two percentage points.



     For the first Plan Year in which the Plan provides for “contribution percentage amounts” to be
made, the “ACP” for “eligible participants” who are Non-Highly Compensated Employees used in
determining the limits applicable under paragraphs (a) and (b) of this Section 6.06 shall be either
three percent or the actual “ACP” of such eligible participants for such first Plan Year, as
elected by the Employer in Section 1.06(b) of the Adoption Agreement.



     The “contribution percentage” for any “eligible participant” who is a Highly Compensated Employee
for the Plan Year and who is eligible to have “contribution percentage amounts” allocated to his
accounts under two or more plans described in Code Section 401(a) that are maintained by the
Employer or a Related Employer, shall be determined as if such “contribution percentage amounts”
were contributed to the Plan. If a Highly Compensated Employee participates in two or more such
plans that have different plan years, all “contribution percentage amounts” made during the Plan
Year under such other plans shall be treated as having been contributed to the Plan.
Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily
disaggregated under Treasury Regulations issued under Code Section 401(m).



     If this Plan satisfies the requirements of Code Section 401(m), 401(a)(4) or 410(b) only if
aggregated with one or more other plans, or if one or more other plans satisfy the requirements of
such Code Sections only if aggregated with this Plan, then this Section 6.06 shall be applied by
determining the “contribution percentages” of Employees as if all such plans were a single plan.
Plans may be aggregated in order to satisfy Code Section 401(m) only if they have the same plan
year and use the same method to satisfy the “ACP” test.



     Notwithstanding anything herein to the contrary, if the Plan permits Employees to make Employee
Contributions and/or receive Matching Employer Contributions prior to the time the Employees have
completed the minimum age and service requirements of Code Section 410(a)(1)(A) and the Employer
elects, pursuant to Code Section 410(b)(4)(B), to disaggregate the Plan into two component plans
for purposes of complying with Code Section 410(b)(1), one benefiting Employees who have completed
such minimum age and service requirements and the other benefiting Employees who have not, the Plan
must be disaggregated in the same manner for ACP testing purposes, unless the Plan applies the
alternative rule in Code Section 401(m)(5)(C). In determining the component plans for purposes of
such disaggregation, the Employer may apply the maximum entry dates permitted under Code Section
410(a)(4).



     The Employer shall maintain records sufficient to demonstrate satisfaction of the “ACP” test and
the amount of Deferral Contributions, Qualified Nonelective Employer Contributions, and/or
Qualified Matching Employer Contributions used in such test.



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6.07. Allocation, Distribution, and Forfeiture of “Excess Aggregate Contributions".
Notwithstanding any other provision of the Plan, the “excess aggregate contributions” allocable to
the Account of a Participant, plus any income and minus any loss allocable thereto, as determined
under Section 6.08, shall be forfeited, if forfeitable, or if not forfeitable, distributed to the
Participant no later than the last day of the Plan Year immediately following the Plan Year in
which the “excess aggregate contributions” were made. If such excess amounts are distributed more
than 2 1/2 months after the last day of the Plan Year in which such “excess aggregate
contributions” were made, a ten percent excise tax shall be imposed on the Employer maintaining the
Plan with respect to such amounts.




     The “excess aggregate contributions” allocable to a Participant’s Account shall be determined by
reducing the “contribution percentage amounts” made for the Plan Year on behalf of “eligible
participants” who are Highly Compensated Employees in order of the dollar amount of such
“contribution percentage amounts”, beginning with the highest such dollar amount.



     “Excess aggregate contributions” shall be treated as “annual additions”.



     “Excess aggregate contributions” shall be forfeited or distributed from a Participant’s Employee
Contributions Account, Matching Employer Contributions Account and, if applicable, the
Participant’s Deferral Contributions Account and/or Qualified Nonelective Employer Contributions
Account in the order prescribed and communicated to the Trustee, which order shall be uniform with
respect to all Participants and nondiscriminatory. In the event that “excess aggregate
contributions” are allocated to a Participant’s Deferral Contributions Accounts, such “excess
aggregated contributions” will be distributed first from the Participant’s Deferral Contributions
for the Plan Year other than his Roth 401(k) Contributions then from his Roth 401(k) Contributions.



     Forfeitures of “excess aggregate contributions” shall be applied as provided in Section 11.09.


6.08. Income or Loss on Distributable Contributions. The income or loss allocable to
“excess deferrals”, “excess contributions”, and “excess aggregate contributions” shall be
determined under one of the following methods:





(a) the income or loss attributable to such distributable contributions shall be the sum of (i) the
income or loss for the “determination year” allocable to the Participant’s Account to which such
contributions were made multiplied by a fraction, the numerator of which is the amount of the
distributable contributions and the denominator of which is the balance of the Participant’s
Account to which such contributions were made, determined as of the end of the “determination year”
without regard to any income or loss occurring during the “determination year”, plus (ii) 10
percent of the amount determined under (i) multiplied by the number of whole calendar months
between the end of the “determination year” and the date of distribution, counting the calendar
month of distribution if distribution occurs after the 15th of the month; or




(b) the income or loss attributable to such distributable contributions shall be the sum of (i) the
income or loss on such contributions for the “determination year”, determined under any other
reasonable method, plus (ii) the income or loss on such contributions for the “gap period”,
determined under such other reasonable method. Any reasonable method used to determine income or
loss hereunder shall be used consistently for all Participants in determining the income or loss
allocable to distributable contributions hereunder and shall be the same method that is used by the
Plan in allocating income or loss to Participants’ Accounts. For purposes of this paragraph, the
“gap period” means the period between the end of the “determination year” and the date of
distribution; provided, however, that income or loss for the “gap period” may be determined as of a
date that is no more than seven days before the date of distribution.


6.09. Deemed Satisfaction of “ADP” Test. Notwithstanding any other provision of this
Article 6 to the contrary, if the Employer has elected in Subsection 1.11(a)(3) or Subsection
1.12(a)(3) of the Adoption Agreement to make 401(k) Safe Harbor Matching Employer Contributions or
401(k) Safe Harbor Nonelective Employer Contributions, , the Plan shall be deemed to have satisfied
the “ADP” test described in Section 6.03 for a Plan Year provided all of the following requirements
are met:




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(a) The 401(k) Safe Harbor Matching Employer Contribution or 401(k) Safe Harbor Nonelective
Employer Contribution must be allocated to an Active Participant’s Account as of a date within such
Plan Year and must be made before the last day of the 12-month period immediately following such
Plan Year.




(b) If the Employer has elected to make 401(k) Safe Harbor Matching Employer Contributions, such
401(k) Safe Harbor Matching Employer Contributions must be made with respect to Deferral
Contributions made by the Active Participant for such Plan Year.




(c) The Employer shall provide to each Active Participant during the Plan Year a comprehensive
notice, written in a manner calculated to be understood by the average Active Participant, of the
Active Participant’s rights and obligations under the Plan. If the Employer either (i) is
considering amending its Plan to satisfy the “ADP” test using 401(k) Safe Harbor Nonelective
Employer Contributions, as provided in Section 6.11, or (ii) has selected 401(k) Safe Harbor
Nonelective Employer Contributions under Subsection 1.12(a)(3) of the Adoption Agreement and
selected Subsection (a)(2), but not Subsection (a)(2)(A) of the 401(k) Safe Harbor Nonelective
Employer Contributions Addendum, the notice shall include a statement that the Plan may be amended
to provide a 401(k) Safe Harbor Nonelective Employer Contribution for the Plan Year. The notice
shall be provided to each Active Participant within one of the following periods, whichever is
applicable:




(1) if the Employee is an Active Participant 90 days before the beginning of the Plan Year, within
the period beginning 90 days and ending 30 days, or any other reasonable period, before the first
day of the Plan Year; or




(2) if the Employee becomes an Active Participant after the date described in paragraph (f) above,
within the period beginning 90 days before and ending on the date he becomes an Active Participant.




     If the notice provides that the Plan may be amended to provide a 401(k) Safe Harbor Nonelective
Employer Contribution for the Plan Year and the Plan is amended to provide such contribution, a
supplemental notice shall be provided to all Active Participants stating that a 401(k) Safe Harbor
Nonelective Employer Contribution in the specified amount shall be made for the Plan Year. Such
supplemental notice shall be provided to Active Participants at least 30 days before the last day
of the Plan year.




(d) If the Employer has elected to make 401(k) Safe Harbor Matching Employer Contributions, the
ratio of Matching Employer Contributions made on behalf of each Highly Compensated Employee for the
Plan Year to each such Highly Compensated Employee’s eligible contributions for the Plan Year is
not greater than the ratio of Matching Employer Contributions to eligible contributions that would
apply to any Non-Highly Compensated Employee for whom such eligible contributions are the same
percentage of Compensation, adjusted as provided in Section 5.02, for the Plan Year.




(e) Except as otherwise provided in Subsection 6.11(b), or with respect to the Plan Year described
in (2) below the Plan is amended to provide for 401(k) Safe Harbor Matching Employer Contributions or
401(k) Safe Harbor Nonelective Employer Contributions before the first day of such Plan Year, and
except as otherwise provided in Subsection 6.11(d) or with respect to a Plan Year described in (1)
through (4) below, such provisions remain in effect for an entire 12-month Plan Year. The 12-month
Plan Year requirement shall not apply to:




(1) The first Plan Year of a newly established Plan (other than a successor plan) if such Plan Year
is at least 3 months long, provided that the 3-month requirement shall not apply in the case of a
newly established employer that establishes a plan as soon as administratively feasible;



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(2) The Plan Year in which a cash or deferred arrangement is first added to an existing plan (other
than a successor plan) if the cash or deferred arrangement is effective no later than 3 months
before the end of such Plan Year;




(3) Any short Plan Year resulting from a change in Plan Year if (i) the Plan satisfied the safe
harbor requirements for the immediately preceding Plan Year and (ii) the Plan satisfies the safe
harbor requirements for the immediately following Plan Year (or the immediately following 12
months, if the following Plan Year has fewer than 12 months);




(4) The final Plan Year of a terminating Plan if any of the following applies: (i) the Plan would
satisfy the provisions of paragraph Subsection 6.11(d) below, other than the provisions of
paragraph Subsection 6.11(d)(3), treating the termination as an election to reduce or suspend
401(k) Safe Harbor Matching Employer Contributions; (ii) the termination is in connection with a
transaction described in Code Section 410(b)(6)(C); or (iii) the Employer incurs a substantial
business hardship comparable to a substantial business hardship described in Code Section 412(d).



     Notwithstanding any other provision of this Section, if the Employer has elected a more stringent
eligibility requirement in Section 1.04 of the Adoption Agreement for 401(k) Safe Harbor Matching
Employer Contributions or 401(k) Safe Harbor Nonelective Employer Contributions than for Deferral
Contributions, the Plan shall be disaggregated and treated as two separate plans pursuant to Code
Section 410(b)(4)(B). The separate disaggregated plan that satisfies Code Section 401(k)(12) shall
be deemed to have satisfied the “ADP” test. The other disaggregated plan shall be subjected to the
“ADP” test described in Section 6.03.



     If the Employer has elected in Subsection (a)(1)(B) or (a)(2)(B) of the 401(k) Safe Harbor Matching
Employer Contributions Addendum to the Adoption Agreement or Section (b) of the 401(k) Safe Harbor
Nonelective Employer Contributions Addendum to the Adoption Agreement to exclude
collectively-bargained employees from receiving 401(k) Safe Harbor Matching Employer Contributions
or 401(k) Safe Harbor Nonelective Employer Contributions, the Plan shall be deemed to have
satisfied the “ADP” test only with respect to those employees who are eligible to receive such
contributions. The remainder of the Plan shall be subjected to the “ADP” test described in Section
6.03.



     Except as otherwise provided in Subsection 6.11(d) regarding amendments suspending or eliminating
401(k) Safe Harbor Matching Contributions, a plan that does not meet the requirements specified in
(a) through (e) above with respect to a Plan Year may not default to ADP testing in accordance with
Section 6.03 above.


6.10. Deemed Satisfaction of “ACP” Test With Respect to Matching Employer Contributions.
The portion of the Plan that is deemed to satisfy the “ADP” test pursuant to Section 6.09 shall
also be deemed to have satisfied the “ACP” test described in Section 6.06 with respect to Matching
Employer Contributions, if Matching Employer Contributions to the Plan for the Plan Year meet all
of the following requirements:





(a) Matching Employer Contributions meet the requirements of Subsections 6.09(a) and (b) as if they
were 401(k) Safe Harbor Matching Employer Contributions;




(b) the percentage of eligible contributions matched does not increase as the percentage of
Compensation contributed increases;




(c) the ratio of Matching Employer Contributions made on behalf of each Highly Compensated Employee
for the Plan Year to each such Highly Compensated Employee’s eligible contributions for the Plan
Year is not greater than the ratio of Matching Employer Contributions to eligible contributions
that would apply to each Non-Highly Compensated Employee for whom such eligible contributions are
the same percentage of Compensation, adjusted as provided in Section 5.02, for the Plan Year;




(d) eligible contributions matched do not exceed six percent of a Participant’s Compensation; and



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(e) if the Employer elected in Subsection 1.11(a)(2) or 1.11(b) of the Adoption Agreement to
provide discretionary Matching Employer Contributions, the Employer also elected in Subsection
1.11(a)(2)(A) or 1.11(b)(1) of the Adoption Agreement, as applicable, to limit the dollar amount of
such discretionary Matching Employer Contributions allocated to a Participant for the Plan Year to
no more than four percent of such Participant’s Compensation for the Plan Year.



     The portion of the Plan not deemed to have satisfied the “ACP” test pursuant to this Section shall
be subject to the “ACP” test described in Section 6.06 with respect to Matching Employer
Contributions.



     If the Plan provides for Employee Contributions, the “ACP” test described in Section 6.06 must be
applied with respect to such Employee Contributions.


6.11. Changing Testing Methods. Notwithstanding any other provisions of the Plan, if the
Employer elects to change between the “ADP” testing method and the safe harbor testing method, the
following shall apply:





(a) Except as otherwise specifically provided in this Section or Subsection 6.09(e), the Employer
may not change from the “ADP” testing method to the safe harbor testing method unless Plan
provisions adopting the safe harbor testing method are adopted before the first day of the Plan
Year in which they are to be effective and remain in effect for an entire 12-month Plan Year.




(b) A Plan may be amended during a Plan Year to make 401(k) Safe Harbor Nonelective Employer
Contributions to satisfy the testing rules for such Plan Year if:




(1) The Employer provides both the initial and subsequent notices described in Section 6.09 for
such Plan Year within the time period prescribed in Section 6.09.




(2) The Employer amends its Adoption Agreement no later than 30 days prior to the end of such Plan
Year to provide for 401(k) Safe Harbor Nonelective Employer Contribution in accordance with the
provisions of the 401(k) Safe Harbor Nonelective Employer Contributions Addendum to the Adoption
Agreement.




(c) Except as otherwise specifically provided in this Section, a Plan may not be amended during the
Plan Year to discontinue 401(k) Safe Harbor Nonelective or Matching Employer Contributions and
revert to the “ADP” testing method for such Plan Year.




(d) A Plan may be amended to reduce or suspend 401(k) Safe Harbor Matching Contributions on future
contributions during a Plan Year and revert to the “ADP” testing method for such Plan Year if:




(1) All Active Participants are provided notice of the reduction or suspension describing (i) the
consequences of the amendment, (ii) the procedures for changing their salary reduction agreements
and (iii) the effective date of the reduction or suspension.




(2) The reduction or suspension of 401(k) Safe Harbor Matching Contributions is no earlier than the
later of (i) 30 days after the date the notice described in paragraph (1) is provided to Active
Participants or (ii) the date the amendment is adopted.




(3) Active Participants are given a reasonable opportunity before the reduction or suspension
occurs, including a reasonable period after the notice described in paragraph (1) is provided to
Active Participants, to change their salary reduction agreements elections.




(4) The Plan makes 401(k) Safe Harbor Matching Employer Contributions in accordance with the
provisions of the Adoption Agreement in effect prior to the amendment with respect to Deferral
Contributions made through the effective date of the amendment.



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     If the Employer amends its Plan in accordance with the provisions of this paragraph (d), the
“ADP” test described in Section 6.03 shall be applied as if it had been in effect for the entire
Plan Year
using the current year testing method in Subsection 1.06(a)(1) of the Adoption Agreement.


6.12. Code Section 415 Limitations. Notwithstanding any other provisions of the Plan, the
following limitations shall apply:





(a) Employer Maintains Single Plan: If the “415 employer” does not maintain any other
qualified defined contribution plan or any “welfare benefit fund”, “individual medical benefit
account”, or “simplified employee pension” in addition to the Plan, the provisions of this
Subsection 6.12(a) shall apply.




(1) If a Participant does not participate in, and has never participated in any other qualified
defined contribution plan, “welfare benefit fund”, “individual medical benefit account”, or
“simplified employee pension” maintained by the “415 employer”, which provides an “annual
addition”, the amount of “annual additions” to the Participant’s Account for a Limitation Year
shall not exceed the lesser of the “maximum permissible amount” or any other limitation contained
in the Plan. If a contribution that would otherwise be contributed or allocated to the
Participant’s Account would cause the “annual additions” for the Limitation Year to exceed the
“maximum permissible amount”, the amount contributed or allocated shall be reduced so that the
“annual additions” for the Limitation Year shall equal the “maximum permissible amount”.




(2) Prior to the determination of a Participant’s actual Compensation for a Limitation Year, the
“maximum permissible amount” may be determined on the basis of a reasonable estimation of the
Participant’s Compensation for such Limitation Year, uniformly determined for all Participants
similarly situated. Any Employer contributions based on estimated annual Compensation shall be
reduced by any “excess 415 amounts” carried over from prior Limitation Years.




(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 Compensation for such Limitation Year.




(4) If there is an “excess 415 amount” with respect to a Participant for a Limitation Year as a
result of the estimation of the Participant’s Compensation for the Limitation Year, the allocation
of forfeitures to the Participant’s Account, or a reasonable error in determining the amount of
Deferral Contributions that may be made on behalf of the Participant under the limits of this
Section 6.12, such “excess 415 amount” shall be disposed of as follows:




(A) Any Employee Contributions that have not been matched shall be reduced to the extent necessary
to reduce the “excess 415 amount”.




(B) If after application of Subsection 6.12(a)(4)(A) an “excess 415 amount” still exists, any
Employee Contributions that have been matched and the Matching Employer Contributions attributable
thereto shall be reduced to the extent necessary to reduce the “excess 415 amount”.




(C) If after application of Subsection 6.12(a)(4)(B) an “excess 415 amount” still exists, any
Deferral Contributions that have not been matched shall be reduced to the extent necessary to
reduce the “excess 415 amount”. If both pre-tax Deferral Contributions and Roth 401(k)
Contributions have been made on behalf of a Participant, the pre-tax Deferral Contributions that
have not been matched shall be reduced first. If there is still an “excess 415 amount” after all
such pre-tax Deferral Contributions have been distributed, then Roth 401(k) Contributions that have
not been matched shall be reduced to the extent necessary.



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(D) If after application of Subsection 6.12(a)(4)(C) an “excess 415 amount” still exists, any
Deferral Contributions that have been matched and the Matching Employer Contributions attributable
thereto shall be reduced to the extent necessary to reduce the “excess 415 amount”. If both pre-tax
Deferral Contributions and Roth 401(k) Contributions have been made on behalf of a Participant, the
pre-tax Deferral Contributions that have been matched and the Matching Contributions attributable
thereto shall be reduced first. If there is still an “excess 415 amount” after all such pre-tax
Deferral Contributions have been distributed, then Roth 401(k) Contributions that have been matched
and the Matching Contributions attributable thereto shall be reduced to the extent necessary.




(E) If after the application of Subsection 6.12(a)(4)(D) an “excess 415 amount” still exists, any
Nonelective Employer Contributions shall be reduced to the extent necessary to reduce the “excess
415 amount”.




(F) If after the application of Subsection 6.12(a)(4)(E) an “excess 415 amount” still exists, any
Qualified Nonelective Employer Contributions shall be reduced to the extent necessary to reduce the
“excess 415 amount”.




     Employee Contributions and Deferral Contributions that are reduced as provided above shall be
returned to the Participant. Any income allocable to returned Employee Contributions or Deferral
Contributions shall also be returned or shall be treated as additional “annual additions” for the
Limitation Year in which the excess contributions to which they are allocable were made.




     If Matching Employer, Nonelective Employer, or Qualified Nonelective Employer Contributions to a
Participant’s Account are reduced as an “excess 415 amount”, as provided above, then such “excess
415 amount” shall be allocated and re-allocated among Active Participants, except to the extent
such allocation or re-allocation pursuant to the provisions of the Plan would cause an Active
Participant to exceed the limitations contained in this Section. If any excess remains after
allocation and re-allocation has been made as provided in the preceding sentence, then such excess
shall be held unallocated in a suspense account established for the Limitation Year and shall be
allocated and re-allocated among Active Participants for the next Limitation Year.




     If a suspense account is in existence at any time during the Limitation Year pursuant to this
Subsection 6.12(a)(4), it shall participate in the allocation of the Trust Fund’s investment gains
and losses. All amounts in the suspense account must be allocated to the Accounts of Active
Participants before any Employer contribution may be made for the Limitation Year.




     Except as otherwise specifically provided in this Subsection 6.12, “excess 415 amounts” may not be
distributed to Participants.




(b) Employer Maintains Multiple Defined Contribution Type Plans: Unless the Employer
specifies another method for limiting “annual additions” in the 415 Correction Addendum to the
Adoption Agreement, if the “415 employer” maintains any other qualified defined contribution plan
or any “welfare benefit fund”, “individual medical benefit account”, or “simplified employee
pension” in addition to the Plan, the provisions of this Subsection 6.12(b) shall apply.




(1) If a Participant is covered under any other qualified defined contribution plan or any “welfare
benefit fund”, “individual medical benefit account”, or “simplified employee pension” maintained by
the “415 employer”, that provides an “annual addition”, the amount of “annual additions” to the
Participant’s Account for a Limitation Year shall not exceed the lesser of




(A) the “maximum permissible amount”, reduced by the sum of any “annual additions” to the
Participant’s accounts for the same Limitation Year under such other



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qualified defined contribution plans and “welfare benefit funds”, “individual medical benefit
accounts”, and “simplified employee pensions”, or




(B) any other limitation contained in the Plan.




     If the “annual additions” with respect to a Participant under other qualified defined contribution
plans, “welfare benefit funds”, “individual medical benefit accounts”, and “simplified employee
pensions” maintained by the “415 employer” are less than the “maximum permissible amount” and a
contribution that would otherwise be contributed or allocated to the Participant’s Account under
the Plan would cause the “annual additions” for the Limitation Year to exceed the “maximum
permissible amount”, the amount to be contributed or allocated shall be reduced so that the “annual
additions” for the Limitation Year shall equal the “maximum permissible amount”. If the “annual
additions” with respect to the Participant under such other qualified 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 shall be
contributed or allocated to the Participant’s Account under the Plan for the Limitation Year.




(2) Prior to the determination of a Participant’s actual Compensation for the Limitation Year, the
amounts referred to in Subsection 6.12(b)(1)(A) above may be determined on the basis of a
reasonable estimation of the Participant’s Compensation for such Limitation Year, uniformly
determined for all Participants similarly situated. Any Employer contribution based on estimated
annual Compensation shall be reduced by any “excess 415 amounts” carried over from prior Limitation
Years.




(3) As soon as is administratively feasible after the end of the Limitation Year, the amounts
referred to in Subsection 6.12(b)(1)(A) shall be determined on the basis of the Participant’s
actual Compensation for such Limitation Year.




(4) Notwithstanding the provisions of any other plan maintained by a “415 employer”, if there is an
“excess 415 amount” with respect to a Participant for a Limitation Year as a result of estimation
of the Participant’s Compensation for the Limitation Year, the allocation of forfeitures to the
Participant’s account under any qualified defined contribution plan maintained by the “415
employer”, or a reasonable error in determining the amount of Deferral Contributions that may be
made on behalf of the Participant to the Plan or any other qualified defined contribution plan
maintained by the “415 employer” under the limits of this Subsection 6.12(b), such “excess 415
amount” shall be deemed to consist first of the “annual additions” allocated to this Plan and shall
be reduced as provided in Subsection 6.12(a)(4).



Article 7. Participants’ Accounts.



7.01. Individual Accounts. The Administrator shall establish and maintain an Account for
each Participant that shall reflect Employer and Employee contributions made on behalf of the
Participant and earnings, expenses, gains and losses attributable thereto, and investments made
with amounts in the Participant’s Account. The Administrator shall separately account for any
Deferral Contributions made on behalf of a Participant and the earnings, expenses, gains and losses
attributable thereto. The Administrator shall establish and maintain such other accounts and
records as it decides in its discretion to be reasonably required or appropriate in order to
discharge its duties under the Plan. The Administrator shall notify the Trustee of all Accounts
established and maintained under the Plan.




     If “designated Roth contributions”, as defined in Section 6.01, are held under the Plan either as Rollover
Contributions or because of an Active Participant’s election to make Roth 401(k) Contributions
under the terms of
the Plan, separate accounts shall be maintained with respect to such “designated Roth
contributions.” Contributions
and withdrawals of “designated Roth contributions” will be credited and debited to the “designated
Roth
contributions” sub-account maintained for each Participant within the Participant’s Account. The
Plan will maintain



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a record of the amount of “designated Roth contributions” in each such sub-account. Gains, losses,
and other credits or charges will be separately allocated on a reasonable and consistent basis to
each Participant’s “designated Roth contributions” sub-account and the Participant’s other
sub-accounts within the Participant’s Account under the Plan. No contributions other than
“designated Roth contributions” and properly attributable earnings will be credited to each
Participant’s “designated Roth contributions” sub-account.



7.02. Valuation of Accounts. Participant Accounts shall be valued at their fair market
value at least annually as of a “determination date”, as defined in Subsection 15.01(a), in
accordance with a method consistently followed and uniformly applied, and on such date earnings,
expenses, gains and losses on investments made with amounts in each Participant’s Account shall be
allocated to such Account.




Article 8. Investment of Contributions.



8.01. Manner of Investment. All contributions made to the Accounts of Participants shall be
held for investment by the Trustee. Except as otherwise specifically provided in Section 20.10, the
Accounts of Participants shall be invested and reinvested only in Permissible Investments selected
by the Employer and designated in the Service Agreement. The Trustee shall have no responsibility
for the selection of investment options under the Trust and shall not render investment advice to
any person in connection with the selection of such options.



8.02. Investment Decisions. Investments shall be directed by the Employer or by each
Participant or both, in accordance with the Employer’s election in Subsection 1.24 of the Adoption
Agreement. Pursuant to Section 20.04, the Trustee shall have no discretion or authority with
respect to the investment of the Trust Fund.





(a) With respect to those Participant Accounts for which Employer investment direction is elected,
the Employer (in its capacity as a named fiduciary under ERISA) has the right to direct the Trustee
in writing with respect to the investment and reinvestment of assets comprising the Trust Fund in
the Permissible Investments designated in the Service Agreement.




(b) With respect to those Participant Accounts for which Employer investment direction is elected,
each Participant shall direct the investment of his Account among the Permissible Investments
designated in the Service Agreement. The Participant shall file initial investment instructions
using procedures established by the Administrator, selecting the Permissible Investments in which
amounts credited to his Account shall be invested.




(1) While any balance remains in the Account of a Participant after his death, the Beneficiary of
the Participant shall make decisions as to the investment of the Account as though the Beneficiary
were the Participant. To the extent required by a qualified domestic relations order as defined in
Code Section 414(p), an alternate payee shall make investment decisions with respect to any
segregated account established in the name of the alternate payee as provided in Section 18.04.




(2) If the Trustee receives any contribution under the Plan as to which investment instructions
have not been provided, such amount shall be invested in the Permissible Investment selected by the
Employer for such purposes.




     To the extent that the Employer elects to allow Participants to direct the investment of their
Account in Section 1.24 of the Adoption Agreement, the Plan is intended to constitute a plan
described in ERISA Section 404(c) and regulations issued thereunder. The fiduciaries of the Plan
shall be relieved of liability for any losses that are the direct and necessary result of
investment instructions given by the Participant, his Beneficiary, or an alternate payee under a
qualified domestic relations order. The Employer shall not be relieved of fiduciary responsibility
for the selection and monitoring of the Permissible Investments under the Plan.



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(c) All dividends, interest, gains and distributions of any nature received in respect of Fund
Shares shall be reinvested in additional shares of that Permissible Investment.




(d) Expenses attributable to the acquisition of investments shall be charged to the Account of the
Participant for which such investment is made.


8.03. Participant Directions to Trustee. The method and frequency for change of investments
shall be determined under (a) the rules applicable to the Permissible Investments selected by the
Employer and designated in the Service Agreement and (b) any additional rules of the Employer
limiting the frequency of investment changes, which are included in a separate written
administrative procedure adopted by the Employer and accepted by the Trustee. The Trustee shall
have no duty to inquire into the investment decisions of a Participant or to advise him regarding
the purchase, retention, or sale of assets credited to his Account.




Article 9. Participant Loans.



9.01. Special Definition. For purposes of this Article, a “participant” is any Participant
or Beneficiary, including an alternate payee under a qualified domestic relations order, as defined
in Code Section 414(p), who is a party-in-interest (as determined under ERISA Section 3(14)) with
respect to the Plan.



9.02. Participant Loans. If so provided by the Employer in Section 1.18 of the Adoption
Agreement, the Administrator shall allow “participants” to apply for a loan from their Accounts
under the Plan, subject to the provisions of this Article 9.



9.03. Separate Loan Procedures. All Plan loans shall be made and administered in accordance
with separate loan procedures that are hereby incorporated into the Plan by reference.



9.04. Availability of Loans. Loans shall be made available to all “participants” on a
reasonably equivalent basis. Loans shall not be made available to “participants” who are Highly
Compensated Employees in an amount greater than the amount made available to other “participants”.



9.05. Limitation on Loan Amount. No loan to any “participant” shall be made to the extent
that such loan when added to the outstanding balance of all other loans to the “participant” would
exceed the lesser of (a) $50,000 reduced by the excess (if any) of the highest outstanding balance
of plan loans during the one-year period ending on the day before the loan is made over the
outstanding balance of plan loans on the date the loan is made, or (b) one-half the present value
of the “participant’s” vested interest in his Account. For purposes of the above limitation, plan
loans include all loans from all plans maintained by the Employer and any Related Employer.



9.06. Interest Rate. Subject to the requirements of the Servicemembers Civil Relief Act,
all loans shall bear a reasonable rate of interest as determined by the Administrator based on the
prevailing interest rates charged by persons in the business of lending money for loans which would
be made under similar circumstances. The determination of a reasonable rate of interest must be
based on appropriate regional factors unless the Plan is administered on a national basis in which
case the Administrator may establish a uniform reasonable rate of interest applicable to all
regions.



9.07. Level Amortization. All loans shall by their terms require that repayment (principal
and interest) be amortized in level payments, not less than quarterly, over a period not extending
beyond five years from the date of the loan unless such loan is for the purchase of a
“participant’s” primary residence. Notwithstanding the foregoing, the amortization requirement may
be waived while a “participant” is on a leave of absence from employment with the Employer and any
Related Employer either without pay or at a rate of pay which, after withholding for employment and
income taxes, is less than the amount of the installment payments required under the terms of the
loan, provided that the period of such waiver shall not exceed one year, unless the “participant”
is absent because of military leave during which the “participant” performs services with the
uniformed services (as defined in chapter 43 of title 38 of the United States Code), regardless of
whether such military leave is a qualified military leave in accordance with the provisions of Code
Section 414(u). Installment payments must resume after such leave of




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absence ends or, if earlier, after the first year of such leave of absence, in an amount that is
not less than the amount of the installment payments required under the terms of the original loan.
Unless a “participant” is absent because of military leave, as discussed below, no waiver of the
amortization requirements shall extend the period of the loan beyond five years from the date of
the loan, unless the loan is for purchase of the “participant’s” primary residence. If a
“participant” is absent because of military leave during which the “participant” performs services
with the uniformed services (as defined in chapter 43 of title 38 of the United States Code),
regardless of whether such military leave is a qualified military leave in accordance with the
provisions of Code Section 414(u), waiver of the amortization requirements may extend the period of
the loan to the maximum period permitted for such loan under the separate loan procedures extended
by the period of such military leave.



9.08. Security. Loans must be secured by the “participant’s” vested interest in his Account
not to exceed 50 percent of such vested interest. If the provisions of Section 14.04 apply to a
Participant, a Participant must obtain the consent of his or her spouse, if any, to use his vested
interest in his Account as security for the loan. Spousal consent shall be obtained no earlier than
the beginning of the 90-day period that ends on the date on which the loan is to be so secured.
The consent must be in writing, must acknowledge the effect of the loan, and must be witnessed by a
Plan representative or notary public. Such consent shall thereafter be binding with respect to the
consenting spouse or any subsequent spouse with respect to that loan.



9.09. Loan Repayments. If a “participant’s” loan is being repaid through payroll
withholding, the Employer shall remit any such loan repayment to the Trustee as of the earliest
date on which such amount can reasonably be segregated from the Employer’s general assets, but not
later than the earlier of (a) the close of the period specified in the separate loan procedures for
preventing a default or (b) the 15th business day of the calendar month following the month in
which such amount otherwise would have been paid to the “participant”.



9.10. Default. The Administrator shall treat a loan in default if





(a) any scheduled repayment remains unpaid at the end of the period specified in the separate loan
procedures (unless payment is not made due to a waiver of the amortization schedule for a
“participant” who is on a leave of absence, as described in Section 9.07), or




(b) there is an outstanding principal balance existing on a loan after the last scheduled repayment
date.



     Upon default, the entire outstanding principal and accrued interest shall be immediately due and
payable. If a distributable event (as defined by the Code) has occurred, the Administrator shall
direct the Trustee to foreclose on the promissory note and offset the “participant’s” vested
interest in his Account by the outstanding balance of the loan. If a distributable event has not
occurred, the Administrator shall direct the Trustee to foreclose on the promissory note and offset
the “participant’s” vested interest in his Account as soon as a distributable event occurs. The
Trustee shall have no obligation to foreclose on the promissory note and offset the outstanding
balance of the loan except as directed by the Administrator.


9.11. Effect of Termination Where Participant has Outstanding Loan Balance. If a
Participant has an outstanding loan balance at the time his employment terminates, the entire
outstanding principal and accrued interest shall be immediately due and payable. Any outstanding
loan amounts that are immediately due and payable hereunder shall be treated in accordance with the
provisions of Sections 9.10 and 9.12 as if the Participant had defaulted on the outstanding loan.
Notwithstanding the foregoing, if a Participant with an outstanding loan balance terminates
employment with the Employer and all Related Employers under circumstances that do not constitute a
separation from service, as described in Subsection 12.01(b), such Participant may elect, within 60
days of such termination, to roll over the outstanding loan to an eligible retirement plan, as
defined in Section 13.04, that accepts such rollovers.



9.12. Deemed Distributions Under Code Section 72(p). Notwithstanding the provisions of
Section 9.10, if a “participant’s” loan is in default, the “participant” shall be treated as having
received a taxable “deemed distribution” for purposes of Code Section 72(p), whether or not a
distributable event has occurred. The tax treatment of that




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portion of a defaulted loan that is secured by Roth 401(k) Contributions shall be determined in
accordance with Code Section 402A and guidance issued thereunder.




     The amount of a loan that is a deemed distribution ceases to be an outstanding loan for purposes of
Code Section 72, except as otherwise specifically provided herein, and a Participant shall not be
treated as having received a taxable distribution when the Participant’s Account is offset by the
outstanding balance of the loan amount as provided in Section 9.10. In addition, interest that
accrues on a loan after it is deemed distributed shall not be treated as an additional loan to the
Participant and shall not be included in the income of the Participant as a deemed distribution.
Notwithstanding the foregoing, unless a Participant repays a loan that has been deemed distributed,
with interest thereon, the amount of such loan, with interest, shall be considered an outstanding
loan under Code Section 72(p) for purposes of determining the applicable limitation on subsequent
loans under Section 9.05.



     If a Participant makes payments on a loan that has been deemed distributed, payments made on the
loan after the date it was deemed distributed shall be treated as Employee Contributions to the
Plan for purposes of increasing the Participant’s tax basis in his Account, but shall not be
treated as Employee Contributions for any other purpose under the Plan, including application of
the “ACP” test described in Section 6.06 and application of the Code Section 415 limitations
described in Section 6.12.



     The provisions of this Section 9.12 regarding treatment of loans that are deemed distributed shall
not apply to loans made prior to January 1, 2002, except to the extent provided under the
transition rules in Q & A 22(c)(2) of Section 1.72(p)-l of the Treasury Regulations.


9.13. Determination of Vested Interest Upon Distribution Where Plan Loan is Outstanding.
Notwithstanding any other provision of the Plan, the portion of a “participant’s” vested interest
in his Account that is held by the Plan as security for a loan outstanding to the “participant” in
accordance with the provisions of this Article shall reduce the amount of the Account payable at
the time of death or distribution, but only if the reduction is used as repayment of the loan. If
less than 100 percent of a “participant’s” vested interest in his Account (determined without
regard to the preceding sentence) is payable to the “participant’s” surviving spouse or other
Beneficiary, then the Account shall be adjusted by first reducing the “participant’s” vested
interest in his Account by the amount of the security used as repayment of the loan, and then
determining the benefit payable to the surviving spouse or other Beneficiary.




Article 10. In-Service Withdrawals.



10.01. Availability of In-Service Withdrawals. Except as otherwise permitted under Section
11.02 with respect to Participants who continue in employment past Normal Retirement Age, or as
required under Section 12.04 with respect to Participants who continue in employment past their
Required Beginning Date, a Participant shall not be permitted to make a withdrawal from his Account
under the Plan prior to retirement or termination of employment with the Employer and all Related
Employers, if any, except as provided in this Article.



10.02. Withdrawal of Employee Contributions. a Participant may elect to withdraw, in cash,
up to 100 percent of the amount then credited to his Employee Contributions Account. Such
withdrawals may be made at any time, unless the Employer elects in Subsection 1.19(c)(1)(A) of the
Adoption Agreement to limit the frequency of such withdrawals.



10.03. Withdrawal of Rollover Contributions. A Participant may elect to withdraw, in cash,
up to 100 percent of the amount then credited to his Rollover Contributions Account. Such
withdrawals may be made at any time.



10.04. Age 59 1/2 Withdrawals. If so provided by the Employer in Subsection 1.19(b) of the
Adoption Agreement or the In-Service Withdrawals Addendum to the Adoption Agreement, a Participant
who continues in employment as an Employee and who has attained the age of 59 1/2 is permitted to
withdraw upon request all or any portion of his Accounts specified by the Employer in Subsection
1.19(b) of the Adoption Agreement or the In-Service Withdrawals Addendum to the Adoption Agreement,
as applicable.




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10.05. Hardship Withdrawals. If so provided by the Employer in Subsection 1.19(a) of the
Adoption Agreement, a Participant who continues in employment as an Employee may apply to the
Administrator for a hardship withdrawal of all or any portion of (a) his Deferral Contributions
Account (excluding any earnings thereon accrued after the later of December 31, 1988 or the last
day of the last Plan Year ending before July 1, 1989), if elected by the Employer in Subsection
1.19(a)(1)(A) of the Adoption Agreement or (b), if elected by the Employer in Subsection
1.19(a)(1)(B) of the Adoption Agreement, such Accounts as may be specified in Section (c) of the
In-Service Withdrawals Addendum to the Adoption Agreement. The minimum amount that a Participant
may withdraw because of hardship is the dollar amount specified by the Employer in Subsection
1.19(a) of the Adoption Agreement, if any.




     For purposes of this Section 10.05, a withdrawal is made on account of hardship if made on account
of an immediate and heavy financial need of the Participant where such Participant lacks other
available resources. The Administrator shall direct the Trustee with respect to hardship
withdrawals and those withdrawals shall be based on the following special rules:




(a) The following are the only financial needs considered immediate and heavy:




(1) expenses incurred or necessary for medical care (that would be deductible under Code Section
213(d), determined without regard to whether the expenses exceed any applicable income limit) of
the Participant, the Participant’s spouse, children, or dependents;




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




(3) payment of tuition, related educational fees, and room and board for the next 12 months of
post-secondary education for the Participant, the Participant’s spouse, children or dependents (as
defined in Code Section 152, without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof);




(4) payments necessary to prevent the eviction of the Participant from, or a foreclosure on the
mortgage on, the Participant’s principal residence;




(5) payments for funeral or burial expenses for the Participant’s deceased parent, spouse, child,
or dependent (as defined in Code Section 152, without regard to subsection (d)(1)(B) thereof);




(6) expenses for the repair of damage to the Participant’s principal residence that would qualify
for a casualty loss deduction under Code Section 165 (determined without regard to whether the loss
exceeds any applicable income limit); or




(7) any other financial need determined to be immediate and heavy under rules and regulations
issued by the Secretary of the Treasury or his delegate; provided, however, that any such financial
need shall constitute an immediate and heavy need under this paragraph (7) no sooner than
administratively practicable following the date such rule or regulation is issued.




(b) A distribution shall be considered as necessary to satisfy an immediate and heavy financial
need of the Participant only if:




(1) The Participant has obtained all distributions, other than the hardship withdrawal, and all
nontaxable (at the time of the loan) loans currently available under all plans maintained by the
Employer or any Related Employer;



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(2) The Participant suspends Deferral Contributions and Employee Contributions to the Plan for the
6-month period following receipt of his hardship withdrawal. The suspension must also apply to all
elective contributions and employee contributions to all other qualified plans and non-qualified
plans maintained by the Employer or any Related Employer, other than any mandatory employee
contribution portion of a defined benefit plan, including stock option, stock purchase, and other
similar plans, but not including health and welfare benefit plans (other than the cash or deferred
arrangement portion of a cafeteria plan); and




(3) The withdrawal amount is not in excess of the amount of an immediate and heavy financial need
(including amounts necessary to pay any Federal, state or local income taxes or penalties
reasonably anticipated to result from the distribution).


10.06. Preservation of Prior Plan In-Service Withdrawal Rules. As indicated by the Employer
in Subsection 1.19(d) of the Adoption Agreement, to the extent required under Code Section
411(d)(6), in-service withdrawals that were available under a prior plan shall be available under
the Plan.





(a) The following provisions shall apply to preserve prior in-service withdrawal provisions.




(1) If the Plan is an amendment and restatement of a prior plan document or is a transferee plan of
a prior plan that provided for in-service withdrawals from a Participant’s vested interest in his
Matching Employer and/or Nonelective Employer Contributions Accounts of amounts that have been held
in such Accounts for a specified period of time, a Participant shall be entitled to withdraw at any
time prior to his termination of employment, any vested interest in amounts attributable to such
Employer Contributions held in such Accounts for the period of time specified by the Employer in
Subsection 1.19(d)(1)(A) of the Adoption Agreement. Any such withdrawal shall be subject to any
restrictions applicable under the prior plan or document that the Employer elects in Subsection
1.19(d)(1)(A)(i) of the Adoption Agreement to continue under the Plan as amended and restated
hereunder (other than any mandatory suspension of contributions restriction).




(2) If the Plan is an amendment and restatement of a prior plan document or is a transferee plan of
a prior plan that provided for in-service withdrawals from a Participant’s vested interest in his
Matching Employer and/or Nonelective Employer Contributions Accounts by Participants with at least
60 months of participation, a Participant with at least 60 months of participation shall be
entitled to withdraw at any time prior to his termination of employment, his vested interest held
in such Accounts. Any such withdrawal shall be subject to any restrictions applicable under the
prior plan or document that the Employer elects in Subsection 1.19(d)(1)(B)(i) of the Adoption
Agreement to continue under the Plan as amended and restated hereunder (other than any mandatory
suspension of contributions restriction).




(3) If the Plan is an amendment and restatement of a prior plan document or is a transferee plan of
a prior plan that provided for in-service withdrawals from a Participant’s vested interest in his
Matching Employer and/or Nonelective Employer Contributions Accounts under any other circumstances,
a Participant who has met any applicable requirements, as set forth in the In-Service Withdrawals
Addendum to the Adoption Agreement, shall be entitled to withdraw at any time prior to his
termination of employment his vested interest held in such Accounts. Any such withdrawal shall be
subject to any restrictions applicable under the prior plan or document that the Employer elects to
continue under the Plan as amended and restated hereunder, as set forth in the In-Service
Withdrawal Addendum to the Adoption Agreement.




(b) If the Plan is a transferee plan of a prior profit sharing plan that provided for in-service
withdrawals from any portion of a Participant’s Account other than his Employee Contributions
and/or Rollover Contributions Accounts, a Participant who has met any applicable requirements, as
set forth in the In-Service Withdrawals Addendum to the Adoption Agreement, shall be entitled to
withdraw at any time



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prior to his termination of employment his vested interest in amounts attributable to such prior
profit sharing accounts, subject to any restrictions applicable under the prior plan that the
Employer elects to continue under the Plan as amended and restated hereunder (other than any
mandatory suspension of contributions restriction), as set forth in the In-Service Withdrawals
Addendum to the Adoption Agreement.


10.07. Restrictions on In-Service Withdrawals. The following restrictions apply to any
in-service withdrawal made from a Participant’s Account under this Article:





(a) If the provisions of Section 14.04 apply to a Participant’s Account, the Participant must
obtain the consent of his spouse, if any, to obtain an in-service withdrawal.




(b) In-service withdrawals under this Article shall be made in a lump sum payment, except that if
the provisions of Section 14.04 apply to a Participant’s Account, the Participant shall receive the
in-service withdrawal in the form of a “qualified joint and survivor annuity”, as defined in
Subsection 14.01(a), unless the consent rules in Section 14.05 are satisfied.




(c) Notwithstanding any other provision of the Plan to the contrary other than the provisions of
Section 11.02 or 12.04, a Participant shall not be permitted to make an in-service withdrawal from
his Account of amounts attributable to contributions made to a money purchase pension plan, except
employee and/or rollover contributions that were held in a separate account(s) under such plan.



Article 11. Right to Benefits.



11.01. Normal or Early Retirement. Each Participant who continues in employment as an
Employee until his Normal Retirement Age or, if so provided by the Employer in Subsection 1.14(b)
of the Adoption Agreement, Early Retirement Age, shall have a vested interest in his Account of 100
percent regardless of any vesting schedule elected in Section 1.16 of the Adoption Agreement. If a
Participant retires upon the attainment of Normal or Early Retirement Age, such retirement is
referred to as a normal retirement.



11.02. Late Retirement. If a Participant continues in employment as an Employee after his
Normal Retirement Age, he shall continue to have a 100 percent vested interest in his Account and
shall continue to participate in the Plan until the date he establishes with the Employer for his
late retirement. Until he retires, he has a continuing right to elect to receive distribution of
all or any portion of his Account in accordance with the provisions of Articles 12 and 13;
provided, however, that a Participant may not receive any portion of his Deferral Contributions,
Qualified Nonelective Employer Contributions, Qualified Matching Employer Contributions, 401(k)
Safe Harbor Matching Employer Contributions, or 401(k) Safe Harbor Nonelective Employer
Contributions Accounts prior to his attainment of age 59 1/2.



11.03. Disability Retirement. If so provided by the Employer in Subsection 1.14(c) of the
Adoption Agreement, a Participant who becomes disabled while employed as an Employee shall have a
100 percent vested interest in his Account regardless of any vesting schedule elected in Section
1.16 of the Adoption Agreement. An Employee is considered disabled if he satisfies any of the
requirements for disability retirement selected by the Employer in Section 1.15 of the Adoption
Agreement and terminates his employment with the Employer. Such termination of employment is
referred to as a disability retirement.



11.04. Death. A Participant who dies while employed as an Employee shall have a 100 percent
vested interest in his Account and his designated Beneficiary shall be entitled to receive the
balance of his Account, plus any amounts thereafter credited to his Account. If a Participant whose
employment as an Employee has terminated dies, his designated Beneficiary shall be entitled to
receive the Participant’s vested interest in his Account.




     A copy of the death notice or other sufficient documentation must be filed with and approved by the
Administrator. If upon the death of the Participant there is, in the opinion of the Administrator,
no designated Beneficiary for part or all of the Participant’s Account, such amount shall be paid
to his surviving spouse or, if none,



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to his estate (such spouse or estate shall be deemed to be the Beneficiary for purposes of the
Plan). If a Beneficiary dies after benefits to such Beneficiary have commenced, but before they
have been completed, and, in the opinion of the Administrator, no person has been designated to
receive such remaining benefits, then such benefits shall be paid in a lump sum to the deceased
Beneficiary’s estate.




     Subject to the requirements of Section 14.04, a Participant may designate a Beneficiary, or change
any prior designation of Beneficiary by giving notice to the Administrator using procedures
established by the Administrator. If more than one person is designated as the Beneficiary, their
respective interests shall be as indicated on the designation form. In the case of a married
Participant, the Participant’s spouse shall be deemed to be the designated Beneficiary unless the
Participant’s spouse has consented to another designation in the manner described in Section 14.06.
Notwithstanding the foregoing, if a Participant’s Account is subject to the requirements of Section
14.04 and the Employer has specified in Subsection 1.20(d)(2)(B)(ii) of the Adoption Agreement that
less than 100 percent of the Participant’s Account that is subject to Section 14.04 shall be used
to purchase the “qualified preretirement survivor annuity”, as defined in Section 14.01, the
Participant may designate a Beneficiary other than his spouse for the portion of his Account that
would not be used to purchase the “qualified preretirement survivor annuity,” regardless of whether
the spouse consents to such designation.


11.05. Other Termination of Employment. If a Participant terminates his employment with the
Employer and all Related Employers, if any, for any reason other than death or normal, late, or
disability retirement, he shall be entitled to a termination benefit equal to the sum of (a) his
vested interest in the balance of his Matching Employer and/or Nonelective Employer Contributions
Account(s), other than the balance attributable to 401(k) Safe Harbor Matching Employer and/or
401(k) Safe Harbor Nonelective Employer Contributions, such vested interest to be determined in
accordance with the vesting schedule(s) selected by the Employer in Section 1.16 of the Adoption
Agreement, and (b) the balance of his Deferral, Employee, Qualified Nonelective Employer, 401(k)
Safe Harbor Nonelective Employer, Qualified Matching Employer, 401(k) Safe Harbor Matching
Employer, and Rollover Contributions Accounts.



11.06. Application for Distribution. Except as provided in Subsection 1.21(a) of the
Adoption Agreement or Section 13.02, a Participant (or his Beneficiary, if the Participant has
died) who is entitled to a distribution hereunder must make application, using procedures
established by the Administrator, for a distribution from his Account and no such distribution
shall be made without proper application.



11.07. Application of Vesting Schedule Following Partial Distribution. If a distribution
from a Participant’s Matching Employer and/or Nonelective Employer Contributions Account has been
made to him at a time when his vested interest in such Account balance is less than 100 percent,
the vesting schedule(s) in Section 1.16 of the Adoption Agreement shall thereafter apply only to
the balance of his Account attributable to Matching Employer and/or Nonelective Employer
Contributions allocated after such distribution. The balance of the Account from which such
distribution was made shall be transferred to a separate account immediately following such
distribution.




     At any relevant time prior to a forfeiture of any portion thereof under Section 11.08, a
Participant’s vested interest in such separate account shall be equal to P(AB+(RxD))-(RxD), where P
is the Participant’s vested interest expressed as a percentage at the relevant time determined
under Section 11.05; AB is the account balance of the separate account at the relevant time; D is
the amount of the distribution; and R is the ratio of the account balance at the relevant time to
the account balance after distribution. Following a forfeiture of any portion of such separate
account under Section 11.08 below, the Participant’s vested interest in any balance in such
separate account shall remain 100 percent.


11.08. Forfeitures. If a Participant terminates his employment with the Employer and all
Related Employers before his vested interest in his Matching Employer and/or Nonelective Employer
Contributions Accounts is 100 percent, the non-vested portion of his Account (including any amounts
credited after his termination of employment) shall be forfeited by him as follows:





(a) If the Inactive Participant elects to receive distribution of his entire vested interest in his
Account, the non-vested portion of his Account shall be forfeited upon the complete distribution of
such vested



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interest, subject to the possibility of reinstatement as provided in Section 11.10. For
purposes of this Subsection, if the value of an Employee’s vested interest in his Account
balance is zero, the Employee shall be deemed to have received a distribution of his vested
interest immediately following termination of employment.




(b) If the Inactive Participant elects not to receive distribution of his vested interest in his
Account following his termination of employment, the non-vested portion of his Account shall be
forfeited after the Participant has incurred five consecutive Breaks in Vesting Service.




No forfeitures shall occur solely as a result of a Participant’s withdrawal of Employee
Contributions.


11.09. Application of Forfeitures. Any forfeitures occurring during a Plan Year shall be
applied to reduce the contributions of the Employer, unless the Employer has elected in Subsection
1.16(f)(1) of the Adoption Agreement that such remaining forfeitures shall be allocated among the
Accounts of Active Participants who are eligible to receive allocations of Nonelective Employer
Contributions for the Plan Year in which the forfeiture occurs. Forfeitures that are allocated
among the Accounts of eligible Active Participants shall be allocated as provided in the Adoption
Agreement. Notwithstanding any other provision of the Plan to the contrary, forfeitures shall
first be used to pay administrative expenses under the Plan, if so directed by the Employer. To the
extent that forfeitures are not used to reduce administrative expenses under the Plan, as directed
by the Employer, forfeitures will be applied in accordance with this Section 11.09.




     Pending application, forfeitures shall be held in the Permissible Investment selected by the
Employer for such purpose.



     Notwithstanding any other provision of the Plan to the contrary, in no event may forfeitures be
used to reduce the Employer’s obligation to remit to the Trust (or other appropriate Plan funding
vehicle) loan repayments made pursuant to Article 9, Deferral Contributions or Employee
Contributions.


11.10. Reinstatement of Forfeitures. If a Participant forfeits any portion of his Account
under Subsection 11.08(a) because of distribution of his complete vested interest in his Account,
but again becomes an Eligible Employee, then the amount so forfeited, without any adjustment for
the earnings, expenses, losses, or gains of the assets credited to his Account since the date
forfeited, shall be recredited to his Account (or to a separate account as described in Section
11.07, if applicable) if he repays the entire amount of his distribution not attributable to
Employee Contributions before the earlier of:





(a) his incurring five-consecutive Breaks in Vesting Service following the date complete
distribution of his vested interest was made to him; or




(b) five years after his Reemployment Date.



     If an Employee is deemed to have received distribution of his complete vested interest as provided
in Section 11.08, the Employee shall be deemed to have repaid such distribution on his Reemployment
Date.



     Upon such an actual or deemed repayment, the provisions of the Plan (including Section 11.07) shall
thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this
paragraph shall be derived first from the forfeitures, if any, which as of the date of recrediting
have yet to be applied as provided in Section 11.09 and, to the extent such forfeitures are
insufficient, from a special contribution to be made by the Employer.


11.11. Adjustment for Investment Experience. If any distribution under this Article 11 is
not made in a single payment, the amount retained by the Trustee after the distribution shall be
subject to adjustment until distributed to reflect the income and gain or loss on the investments
in which such amount is invested and any expenses properly charged under the Plan and Trust to such
amounts.




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Article 12. Distributions.




12.01. Restrictions on Distributions.





(a) Severance from Employment Rule. A Participant, or his Beneficiary, may not receive a
distribution from the Participant’s Deferral Contributions, Qualified Nonelective Employer
Contributions, Qualified Matching Employer Contributions, 401(k) Safe Harbor Matching Employer
Contributions or 401(k) Safe Harbor Nonelective Employer Contributions Accounts earlier than upon
the Participant’s severance from employment with the Employer and all Related Employers, death, or
disability, except as otherwise provided in Article 10, Section 11.02 or Section 12.04. If the
Employer elected Subsection 1.21(c) of the Adoption Agreement, distribution from the Participant’s
Deferral Contributions, Qualified Nonelective Employer Contributions, Qualified Matching Employer
Contributions, 401(k) Safe Harbor Matching Employer Contributions or 401(k) Safe Harbor Nonelective
Employer Contributions Accounts may be further postponed in accordance with the provisions of
Subsection 12.01(b) below.




(b) Same Desk Rule. If elected by the Employer in Subsection 1.21(c) of the Adoption
Agreement, a Participant, or his Beneficiary, may not receive a distribution from the Participant’s
Deferral Contributions, Qualified Nonelective Employer Contributions, Qualified Matching Employer
Contributions, 401(k) Safe Harbor Matching Employer Contributions or 401(k) Safe Harbor Nonelective
Employer Contributions Accounts earlier than upon the Participant’s separation from service with
the Employer and all Related Employers, death, or disability, except as otherwise provided in
Article 10, Section 11.02 or Section 12.04. Notwithstanding the foregoing, amounts may also be
distributed from such Accounts, in the form of a lump sum only, upon




(1) The disposition by a corporation to an unrelated corporation of substantially all of the assets
(within the meaning of Code Section 409(d)(2)) used in a trade or business of such corporation if
such corporation continues to maintain the Plan with respect to the Participant after the
disposition, but only with respect to former Employees who continue employment with the corporation
acquiring such assets.




(2) The disposition by a corporation to an unrelated entity of such corporation’s interest in a
subsidiary (within the meaning of Code Section 409(d)(3)) if such corporation continues to maintain
the Plan with respect to the Participant, but only with respect to former Employees who continue
employment with such subsidiary.



     In addition to the distribution events described in paragraph (a) or (b) above, as applicable, such
amounts may also be distributed upon the termination of the Plan provided that the Employer does
not maintain another defined contribution plan (other than an employee stock ownership plan as
defined in Code Section 4975(e)(7) or 409(a), a simplified employee pension plan as defined in Code
Section 408(k), a SIMPLE IRA plan as defined in Code Section 408(p), a plan or contract described
in Code Section 403(b) or a plan described in Code Section 457(b) or (f)) at any time during the
period beginning on the date of plan termination and ending 12 months after all assets have been
distributed from the Plan. Subject to Section 14.04, such a distribution must be made in a lump
sum.


12.02. Timing of Distribution Following Retirement or Termination of Employment. Except as
otherwise elected by the Employer in Subsection 1.21(b) of the Adoption Agreement and provided in
the Postponed Distribution Addendum to the Adoption Agreement, the balance of a Participant’s
vested interest in his Account shall be distributable upon his termination of employment with the
Employer and all Related Employers, if any, because of death, normal, early, or disability
retirement (as permitted under the Plan), or other termination of employment. Notwithstanding the
foregoing, a Participant may elect to postpone distribution of his Account until the date in
Subsection 1.21(a) of the Adoption Agreement, unless the Employer has elected in Subsection
1.20(f)(1) of the Adoption Agreement to cash out de minimus Accounts and the Participant’s vested
interest in his Account does not exceed the amount subject to automatic distribution pursuant to
Section 13.02. A Participant who elects to postpone distribution has a continuing election to
receive such distribution prior to the date as of which distribution is required, unless such
Participant is reemployed as an Employee.




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12.03. Participant Consent to Distribution. No distribution shall be made to the
Participant before he reaches his Normal Retirement Age (or age 62, if later) without the
Participant’s consent, unless the Employer has elected in Subsection 1.20(f)(1) of the Adoption
Agreement to cash out de minimus Accounts and the Participant’s vested interest in his Account does
not exceed the amount subject to automatic distribution pursuant to Section 13.02. Such consent
shall be made within the 90-day period ending on the Participant’s Annuity Starting Date.




     If a Participant’s vested interest in his Account exceeds the maximum cash out limit permitted
under Code Section 411(a)(11)(A) ($5,000 as of January 1, 2005), the consent of the Participant’s
spouse must also be obtained if the Participant’s Account is subject to the provisions of Section
14.04, unless the distribution shall be made in the form of a “qualified joint and survivor
annuity” or “qualified preretirement survivor annuity” as those terms are defined in Section 14.01.
A spouse’s consent to early distribution, if required, must satisfy the requirements of Section
14.06.



     Neither the consent of the Participant nor the Participant’s spouse shall be required to the extent
that a distribution is required to satisfy Code Section 401(a)(9) or Code Section 415. In addition,
upon termination of the Plan if it does not offer an annuity option (purchased from a commercial
provider) and if the Employer or any Related Employer does not maintain another defined
contribution plan (other than an employee stock ownership plan as defined in Code Section
4975(e)(7)) the Participant’s Account shall, without the Participant’s consent, be distributed to
the Participant. However, if any Related Employer maintains another defined contribution plan
(other than an employee stock ownership plan as defined in Code Section 4975(e)(7)) then the
Participant’s Account shall be transferred, without the Participant’s consent, to the other plan if
the Participant does not consent to an immediate distribution.


12.04. Required Commencement of Distribution to Participants. In no event shall
distribution to a Participant commence later than the date in Section 1.21(a) of the Adoption
Agreement, which date shall not be later than the earlier of the dates described in (a) and (b)
below:





(a) unless the Participant (and his spouse, if appropriate) elects otherwise, the 60th day after
the close of the Plan Year in which occurs the latest of (i) the date on which the Participant
attains Normal Retirement Age, or age 65, if earlier, (ii) the date on which the Participant’s
employment with the Employer and all Related Employers ceases, or (iii) the 10th anniversary of the
year in which the Participant commenced participation in the Plan; and




(b) the Participant’s Required Beginning Date.



     Notwithstanding the provisions of Subsection 12.04(a) above, the failure of a Participant (and the
Participant’s spouse, if applicable) to consent to a distribution shall be deemed to be an election
to defer commencement of payment as provided in Section 12.02 above.


12.05. Required Commencement of Distribution to Beneficiaries. Subject to the requirements
of Subsection 12.05(a) below, if a Participant dies before his Annuity Starting Date, the
Participant’s Beneficiary shall receive distribution of the Participant’s vested interest in his
Account in the form provided under Article 13 or 14, as applicable, beginning as soon as reasonably
practicable following the date the Beneficiary’s application for distribution is filed with the
Administrator. If distribution is to be made to a Participant’s spouse, it shall be made available
within a reasonable period of time after the Participant’s death that is no less favorable than the
period of time applicable to other distributions.





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




(1) If the Participant’s surviving spouse is the Participant’s sole “designated beneficiary,” then,
except as otherwise elected under Subsection 12.05(b), minimum distributions, as described in
Section 13.03, will begin to the surviving spouse by December 31 of the calendar year



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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.




(2) If the Participant’s surviving spouse is not the Participant’s sole “designated beneficiary,”
then, except as otherwise elected under Subsection 12.05(b), minimum distributions, as described in
Section 13.03, will begin to the “designated beneficiary” by December 31 of the calendar year
immediately following the calendar year in which the Participant died.




(3) 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 vested interest will be distributed by December
31 of the calendar year containing the fifth anniversary of the Participant’s death.




(4) 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 Subsection 12.05(a), other than Subsection 12.05(a)(1), will apply as if the surviving
spouse were the Participant.




     For purposes of this Subsection 12.05(a), unless Subsection 12.05(a)(4) applies, distributions are
considered to begin on the Participant’s Required Beginning Date. If Subsection 12.05(a)(4)
applies, distributions are considered to begin on the date distributions are required to begin to
the surviving spouse under Subsection 12.05(a)(1). 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 Subsection 12.05(a)(1)), the date distributions are
considered to begin is the date distributions actually commence.




(b) Election of 5-Year Rule. Participants or Beneficiaries may elect on an individual basis
whether the 5-year rule described in Subsection 12.05(a)(3) or the minimum distribution rule
described in Section
13.03 applies to distributions after the death of a Participant who has a “designated beneficiary.”
The election must be made no later than the earlier of September 30 of the calendar year in which
distribution would be required to begin under Subsection 12.05(a), or by September 30 of the
calendar year which contains the fifth anniversary of the Participant’s (or, if applicable, the
surviving spouse’s) death. If neither the Participant nor the Beneficiary makes an election under
this Subsection 12.05(b), distributions will be made in accordance with Subsection 12.05(a) and
Section 13.03.



     Subject to the requirements of Subsection 12.05(a) above, if a Participant dies on or after his
Annuity Starting Date, but before his entire vested interest in his Account is distributed, his
Beneficiary shall receive distribution of the remainder of the Participant’s vested interest in his
Account beginning as soon as reasonably practicable following the Participant’s date of death in a
form that provides for distribution at least as rapidly as under the form in which the Participant
was receiving distribution.



     For purposes of this Section 12.05, “designated beneficiary” is as defined in Subsection
13.03(c)(1).


12.06. Whereabouts of Participants and Beneficiaries. The Administrator shall at all times
be responsible for determining the whereabouts of each Participant or Beneficiary who may be
entitled to benefits under the Plan and shall direct the Trustee as to the maintenance of a current
address of each such Participant or Beneficiary. The Trustee shall be under no duty to make any
distributions other than those for which it has received satisfactory direction from the
Administrator.




     Notwithstanding the foregoing, if the Trustee attempts to make a distribution in accordance with
the Administrator’s instructions but is unable to make such distribution because the whereabouts of
the distributee is unknown, the Trustee shall notify the Administrator of such situation and
thereafter the Trustee shall be under no duty to make any further distributions to such distributee
until it receives further written instructions from the Administrator.



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     If the Administrator is unable after diligent attempts to locate a Participant or Beneficiary who
is entitled to a benefit under the Plan, the benefit otherwise payable to such Participant or
Beneficiary shall be forfeited and applied as provided in Section 11.09. If a benefit is forfeited
because the Administrator determines that the Participant or Beneficiary cannot be found, such
benefit shall be reinstated by the Employer if a claim is filed by the Participant or Beneficiary
with the Administrator and the Administrator confirms the claim to the Employer. Notwithstanding
the above, forfeiture of a Participant’s or Beneficiary’s benefit may occur only if a distribution
could be made to the Participant or Beneficiary without obtaining the Participant’s or
Beneficiary’s consent in accordance with the requirements of Section 1.411(a)-11 of the Treasury
Regulations.



Article 13. Form of Distribution.



13.01. Normal Form of Distribution Under Profit Sharing Plan. Unless a Participant’s
Account is subject to the requirements of Section 14.03 or 14.04, distributions to a Participant or
to the Beneficiary of the Participant shall be made in a lump sum in cash or, if elected by the
Participant (or the Participant’s Beneficiary, if applicable) and provided by the Employer in
Section 1.20 of the Adoption Agreement, under a systematic withdrawal plan (installments). If
elected by the Employer in Subsection 1.20(c) of the Adoption Agreement and subject to the
requirements of Article 14, if applicable, a Participant whose employment has terminated and whose
Account is distributable in accordance with the provisions of Article 12 may elect to withdraw, in
cash, a portion of his vested interest in his Account at any time. A Participant (or the
Participant’s Beneficiary, if applicable) who is receiving distribution under a systematic
withdrawal plan may elect to accelerate installment payments or to receive a lump sum distribution
of the remainder of his Account balance.




     Notwithstanding anything herein to the contrary, if distribution to a Participant commences on the
Participant’s Required Beginning Date as determined under Subsection 2.01(uu);the Participant may
elect to receive distributions under a systematic withdrawal plan that provides the minimum
distributions required under Code Section 401(a)(9), as described in Section 13.03.



     Distributions shall be made in cash, except that distributions may be made in Fund Shares of
marketable securities (as defined in Code Section 731(c)(2)), other than Fund Shares of Employer
Stock as defined in Section 20.12, at the election of the Participant, pursuant to the qualifying
rollover of such distribution to a Fidelity Investments® individual retirement account.



     13.02. Cash Out Of Small Accounts. Notwithstanding any other provision of the Plan to the
contrary, if the Employer elected to cash out small Accounts as provided in Subsection 1.20(f)(1)
of the Adoption Agreement, and a Participant’s vested interest in his Account does not exceed
$1,000 the Participant’s vested interest in his Account shall be distributed in a lump sum
following the Participant’s termination of employment because of retirement, disability, or other
termination of employment. If elected by the Employer in Subsection 1.20(f)(1)(A) of the Adoption
Agreement, if a mandatory distribution greater than $1,000 is made to a Participant in accordance
with the provisions of this Section prior to the Participant’s Normal Retirement Age (or age 62, if
later) 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 or to receive such distribution
directly, then the Administrator will pay the distribution in a direct rollover to an individual
retirement plan designated by the Administrator. For purposes of determining whether an amount
being distributed pursuant to this Section 13.02 will be subject to a direct rollover by the
Administrator, a Participant’s Roth 401(k) Contributions Account will be considered separately from
the amount within the Participant’s non-Roth Account.



     If the Employer elected to cash out small Accounts as provided in Subsection 1.20(f)(1) of the
Adoption Agreement and if distribution is to be made to a Participant’s Beneficiary following the
death of the Participant and the Beneficiary’s vested interest in the Participant’s Account does
not exceed the maximum cash out limit permitted under Code Section 411(a)(11)(A) ($5,000 as of
January 1, 2005), distribution shall be made to the Beneficiary in a lump sum following the
Participant’s death.


13.03. Minimum Distributions. Unless a Participant’s vested interest in his Account is
distributed in the form of an annuity purchased from an insurance company or in a single sum on or
before the Participant’s Required




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Beginning Date, as of the first “distribution calendar year” distributions will be made in
accordance with this Section. If the Participant’s vested interest in his Account 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 Treasury Regulations issued
thereunder.




     Notwithstanding the foregoing or any other provisions of this Section, distributions may be made
under a designation made before January 1, 1984, in accordance with Section 242(b)(2) of the Tax
Equity and Fiscal Responsibility Act (TEFRA) and the provisions of Subsection 13.03(d) below.




(a) Required Minimum Distributions During a Participant’s Lifetime. During a Participant’s
lifetime, the minimum amount that will be distributed for each “distribution calendar year” is the
lesser of:




(1) the quotient obtained by dividing the Participant’s “account balance” by the distribution
period in the Uniform Lifetime Table set forth in Section 1.401(a)(9)-9 of the Treasury
Regulations, using the Participant’s age as of the Participant’s birthday in the “distribution
calendar year”; or




(2) 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 Section 1.401(a)(9)-9 of the Treasury
Regulations, using the Participant’s and spouse’s attained ages as of the Participant’s and
spouse’s birthdays in the “distribution calendar year.”




     Required minimum distributions will be determined under this Subsection 13.03(a) beginning with the
first “distribution calendar year” and up to and including the “distribution calendar year” that
includes the Participant’s date of death.




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




(1) If a 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
“designated beneficiary” in the year following the year of the Participant’s death, reduced by one
for each subsequent year.




(2) 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



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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.




(3) Unless the Participant or Beneficiary elects otherwise in accordance with Subsection 12.05(b),
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 Subsection 13.03(b)(1).




(4) 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 full vested interest in his Account will be completed by December
31 of the calendar year containing the fifth anniversary of the Participant’s death.




(5) 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 Subsection 12.05(a)(1),
Subsections 13.03(b)(3) and (4) will apply as if the surviving spouse were the Participant.




     For purposes of this Subsection 13.03(b), unless Subsection 13.03(b)(5) applies, distributions are
considered to begin on the Participant’s Required Beginning Date. If Subsection 13.03(b)(5)
applies, distributions are considered to begin on the date distributions are required to begin to
the surviving spouse under Subsection 12.05(a)(1). 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 Subsection 12.05(a)(1)), the date distributions are
considered to begin is the date distributions actually commence.




(c) Definitions. For purposes of this Section 13.03, the following special definitions
shall apply:




(1) “Designated beneficiary” means the individual who is the Participant’s Beneficiary as defined
under Section 2.01(g) and is the designated beneficiary under Code Section 401(a)(9) and Section
1.401(a)(9)-4 of the Treasury Regulations.




(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 Subsection 12.05(a). 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 life expectancy as computed by use of the Single Life Table in Section
1.401(a)(9)-9 of the Treasury Regulations.




(4) A Participant’s “account balance” means the balance of the Participant’s vested interest in his
Account as of the last valuation date in the calendar year immediately preceding the



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“distribution calendar year” (valuation calendar year) increased by the amount of any contributions
made and allocated or forfeitures allocated to the Account as of dates in the valuation calendar
year after the valuation date and decreased by distributions made in the valuation calendar year
after the valuation date. The “account balance” for the valuation calendar year includes any
amounts rolled over or transferred to the Plan either in the valuation calendar year or in the
“distribution calendar year” if distributed or transferred in the valuation calendar year.




(d) Section 242(b)(2) Elections. Notwithstanding any other provisions of this Section and
subject to the requirements of Article 14, if applicable, distribution on behalf of a Participant,
including a five-percent owner, may be made pursuant to an election under Section 242(b)(2) of the
Tax Equity and Fiscal Responsibility Act of 1982 and in accordance with all of the following
requirements:




(1) The distribution is one which would not have disqualified the Trust under Code Section
401(a)(9), if applicable, or any other provisions of Code Section 401(a), as in effect prior to the
effective date of Section 242(a) of the Tax Equity and Fiscal Responsibility Act of 1982.




(2) The distribution is in accordance with a method of distribution elected by the Participant
whose vested interest in his Account is being distributed or, if the Participant is deceased, by a
Beneficiary of such Participant.




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




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




(5) The method of distribution elected by the Participant or the Beneficiary specifies the form of
the distribution, the time at which distribution will commence, the period over which distribution
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.




     A distribution upon death shall not be made under this Subsection 13.03(d) unless the information
in the election contains the required information described above with respect to the distributions
to be made upon the death of the Participant. 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 this method of distribution was specified in writing and
the distribution satisfies the requirements in Subsections 13.03(d)(1) and (5). If an election is
revoked, any subsequent distribution will be in accordance with the other provisions of the Plan.
Any changes in the election will be considered to be a revocation of the election. However, the
mere substitution or addition of another Beneficiary (one not designated as a Beneficiary in the
election), under the election will not be considered to be a revocation of the election, so long as
such substitution or addition does not alter the period over which distributions are to be made
under the election directly, or indirectly (for example, by altering the relevant measuring life).



     The Administrator shall direct the Trustee regarding distributions necessary to comply with the
minimum distribution rules set forth in this Section 13.03.


13.04. Direct Rollovers. Notwithstanding any other provision of the Plan to the contrary, a
“distributee” may elect, at the time and in the manner prescribed by the Administrator, to have any
portion or all of an “eligible rollover distribution” paid directly to an “eligible retirement
plan” specified by the “distributee” in a direct rollover; provided, however, that a “distributee”
may not elect a direct rollover with respect to a portion of an “eligible rollover distribution” if
such portion totals less than $500. In applying the $500 minimum on rollovers of a portion of a
distribution, any “eligible rollover distribution” from a Participant’s Roth 401(k) Contributions
Account will be considered separately from any “eligible rollover distribution” from the
Participant’s non-Roth Account.




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     The portion of any “eligible rollover distribution” consisting of Employee Contributions may only
be rolled over 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
provides for separate accounting with respect to such accounts, including separate accounting for
the portion of such “eligible rollover distribution” that is includible in income and the portion
that is not includible in income. That portion of any “eligible rollover distribution” consisting
of Roth 401(k) Contributions, may only be rolled over to another designated Roth account
established for the individual under an applicable retirement plan described in Code Section
402A(e)(1) that provides for “designated Roth contributions”, as defined in Section 6.01, or to a
Roth individual retirement account described in Code Section 408A, subject to the rules of Code
Section 402(c).



     For purposes of this Section 13.04, the following definitions shall apply:




(a) “Distributee” means a Participant, the Participant’s surviving spouse, and the Participant’s
spouse or former spouse who is the alternate payee under a qualified domestic relations order, who
is entitled to receive a distribution from the Participant’s vested interest in his Account.




(b) “Eligible retirement plan” means an individual retirement account described in Code Section
408(a), an individual retirement annuity described in Code Section 408(b), an annuity plan
described in Code Section 403(a), a qualified defined contribution plan described in Code Section
401(a), an annuity contract described in Code Section 403(b), an eligible deferred compensation
plan described in Code Section 457(b) that is maintained by a state, political subdivision of a
state, or any agency or instrumentality of a state or political subdivision of a state, provided
that such 457 plan provides for separate accounting with respect to such rolled over amounts, that
accepts “eligible rollover distributions”, or a Roth individual retirement account described in
Code Section 408A.




(c) “Eligible rollover distribution” means any distribution of all or any portion of the balance to
the credit of the “distributee”, except that an “eligible rollover distribution” does not include
the following:




(1) any distribution that is one of a series of substantially equal periodic payments (not less
frequently than annually) made for the life (or life expectancy) of the “distributee” or the joint
lives (or joint life expectancies) of the “distributee” and the “distributee’s” designated
beneficiary, or for a specified period of ten years or more;




(2) any distribution to the extent such distribution is required under Code Section 401(a)(9); or




(3) any hardship withdrawal made in accordance with the provisions of Section 10.05 or the
In-Service Withdrawals Addendum to the Adoption Agreement.


13.05. Notice Regarding Timing and Form of Distribution. Within the period beginning 90
days before a Participant’s Annuity Starting Date and ending 30 days before such date, the
Administrator shall provide such Participant with written notice containing a general description
of the material features of each form of distribution available under the Plan and an explanation
of the financial effect of electing each form of distribution available under the Plan. The notice
shall also inform the Participant of his right to defer receipt of the distribution until the date
in Subsection 1.21(a) of the Adoption Agreement and his right to make a direct rollover.




     Distribution may commence fewer than 30 days after such notice is given, provided that:




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




(b) the Participant, after receiving the notice, affirmatively elects a distribution, with his
spouse’s written consent, if necessary;



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(c) if the Participant’s Account is subject to the requirements of Section 14.04, the following
additional requirements apply:




(1) the Participant is permitted to revoke his affirmative distribution election at any time prior
to the later of (A) his Annuity Starting Date or (B) the expiration of the seven-day period
beginning the day after such notice is provided to him; and




(2) distribution does not begin to such Participant until such revocation period ends.


13.06. Determination of Method of Distribution. Subject to Section 13.02, the Participant
shall determine the method of distribution of benefits to himself and may determine the method of
distribution to his Beneficiary. If the Participant does not determine the method of distribution
to his Beneficiary or if the Participant permits his Beneficiary to override his determination, the
Beneficiary, in the event of the Participant’s death, shall determine the method of distribution of
benefits to himself as if he were the Participant. A determination by the Beneficiary must be made
no later than the close of the calendar year in which distribution would be required to begin under
Section 12.05 or, if earlier, the close of the calendar year in which the fifth anniversary of the
death of the Participant occurs.



13.07. Notice to Trustee. The Administrator shall notify the Trustee in any medium
acceptable to the Trustee, which may be specified in the Service Agreement, whenever any
Participant or Beneficiary is entitled to receive benefits under the Plan. The Administrator’s
notice shall indicate the form of payment of benefits that such Participant or Beneficiary shall
receive, (in the case of distributions to a Participant) the name of any designated Beneficiary or
Beneficiaries, and such other information as the Trustee shall require.




Article 14. Superseding Annuity Distribution Provisions.



14.01. Special Definitions. For purposes of this Article, the following special
definitions shall apply:





(a) “Qualified joint and survivor annuity” means (1) if the Participant is not married on his
Annuity Starting Date, an immediate annuity payable for the life of the Participant or (2) if the
Participant is married on his Annuity Starting Date, an immediate annuity for the life of the
Participant with a survivor annuity for the life of the Participant’s spouse (to whom the
Participant was married on the Annuity Starting Date) equal to 50 percent (or the percentage
designated in Subsection 1.20(d)(2)(A)(i)(I) or 1.20(d)(2)(B)(i), as applicable, of the Adoption
Agreement) of the amount of the annuity which is payable during the joint lives of the Participant
and such spouse, provided that the survivor annuity shall not be payable to a Participant’s spouse
if such spouse is not the same spouse to whom the Participant was married on his Annuity Starting
Date.




(b) “Qualified preretirement survivor annuity” means an annuity purchased with at least 50 percent
of a Participant’s vested interest in his Account that is payable for the life of a Participant’s
surviving spouse. The Employer shall specify that portion of a Participant’s vested interest in his
Account that is to be used to purchase the “qualified preretirement survivor annuity” in Section
1.20 of the Adoption Agreement.


14.02. Applicability. The provisions of this Article shall apply to a Participant’s
Account if:





(a) the Plan includes assets transferred from a money purchase pension plan;




(b) the Plan is an amendment and restatement of a plan that provided an annuity form of payment and
such form of payment has not been eliminated pursuant to Subsection 1.20(e) of the Adoption
Agreement;



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(c) the Plan is an amendment and restatement of a plan that provided an annuity form of payment and
such form of payment has been eliminated pursuant to Subsection 1.20(e) of the Adoption Agreement,
but the Participant elected a life annuity form of payment before the effective date of the
elimination;




(d) the Participant’s Account contains assets attributable to amounts directly or indirectly
transferred from a plan that provided an annuity form of payment and such form of payment has not
been eliminated pursuant to Subsection 1.20(e) of the Adoption Agreement;




(e) the Participant’s Account contains assets attributable to amounts directly or indirectly
transferred from a plan that provided an annuity form of payment and such form of payment has been
eliminated pursuant to Subsection 1.20(e) of the Adoption Agreement, but the Participant elected a
life annuity form of payment before the effective date of the elimination.


14.03. Annuity Form of Payment. To the extent provided in Section 1.20 of the Adoption
Agreement, a Participant may elect distributions made in whole or in part in the form of an annuity
contract. Any annuity contract distributed under the Plan shall be subject to the provisions of
this Section 14.03 and, to the extent provided therein, Sections 14.04 through 14.09.





(a) At the direction of the Administrator, the Trustee shall purchase the annuity contract on
behalf of a Participant or Beneficiary from an insurance company. Such annuity contract shall be
nontransferable.




(b) The terms of the annuity contract shall comply with the requirements of the Plan and
distributions under such contract shall be made in accordance with Code Section 401(a)(9) and the
Treasury Regulations issued thereunder.




(c) The annuity contract may provide for payment over the life of the Participant and, upon the
death of the Participant, may provide a survivor annuity continuing for the life of the
Participant’s designated Beneficiary. Such an annuity may provide for an annuity certain feature
for a period not exceeding the life expectancy of the Participant or, if the annuity is payable to
the Participant and a designated Beneficiary, the joint life and last survivor expectancy of the
Participant and such Beneficiary. If the Participant dies prior to his Annuity Starting Date, the
annuity contract distributed to the Participant’s Beneficiary may provide for payment over the life
of the Beneficiary, and may provide for an annuity certain feature for a period not exceeding the
life expectancy of the Beneficiary. The types of annuity contracts provided under the Plan shall be
limited to the types of annuities described in Section 1.20 of the Adoption Agreement and the Forms
of Payment Addendum to the Adoption Agreement.




(d) The annuity contract must provide for nonincreasing payments.


14.04. “Qualified Joint and Survivor Annuity” and “Qualified Preretirement Survivor Annuity”
Requirements. The requirements of this Section 14.04 apply to a Participant’s Account if:





(a) the Plan includes assets transferred from a money purchase pension plan;




(b) the Employer has selected in Subsection 1.20(d)(2)(B) of the Adoption Agreement that
distribution in the form of a life annuity is the normal form of distribution with respect to such
Participant’s Account; or




(c) the Employer has selected in Subsection 1.20(d)(2)(A) of the Adoption Agreement that
distribution in the form of a life annuity is an optional form of distribution with respect to such
Participant’s Account and the Participant is permitted to elect and has elected distribution in the
form of an annuity contract payable over the life of the Participant.



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If a Participant’s Account is subject to the requirements of this Section 14.04, distribution shall
be made to the Participant with respect to such Account in the form of a “qualified joint and
survivor annuity” (with a survivor annuity in the percentage amount specified by the Employer in
Subsection 1.20 of the Adoption Agreement) in the amount that can be purchased with such Account
unless the Participant waives the “qualified joint and survivor annuity” as provided in Section
14.05. If the Participant dies prior to his Annuity Starting Date, distribution shall be made to
the Participant’s surviving spouse, if any, in the form of a “qualified preretirement survivor
annuity” in the amount that can be purchased with such Account unless the Participant waives the
“qualified preretirement survivor annuity” as provided in Section 14.05, or the Participant’s
surviving spouse elects in writing to receive distribution in one of the other forms of payment
provided under the Plan. A Participant’s Account that is subject to the requirements of this
Section 14.04 shall be used to purchase the “qualified preretirement survivor annuity” and the
balance of the Participant’s vested interest in his Account that is not used to purchase the
“qualified preretirement survivor annuity” shall be distributed to the Participant’s designated
Beneficiary in accordance with the provisions of Sections 11.04 and 12.05.



14.05. Waiver of the “Qualified Joint and Survivor Annuity” and/or “Qualified Preretirement
Survivor Annuity” Rights. A Participant may waive the “qualified joint and survivor annuity”
described in Section 14.04 and elect another form of distribution permitted under the Plan at any
time during the 90-day period ending on his Annuity Starting Date; provided, however, that if the
Participant is married, his spouse must consent in writing to such election as provided in Section
14.06.




     A Participant may waive the “qualified preretirement survivor annuity” and designate a non-spouse
Beneficiary at any time during the “applicable election period”; provided, however, that the
Participant’s spouse must consent in writing to such election as provided in Section 14.06. The
“applicable election period” begins on the later of (1) the date the Participant’s Account becomes
subject to the requirements of Section 14.04 or (2) the first day of the Plan Year in which the
Participant attains age 35 or, if he terminates employment prior to such date, the date he
terminates employment with the Employer and all Related Employers. The “applicable election period”
ends on the earlier of the Participant’s Annuity Starting Date or the date of the Participant’s
death. A Participant whose employment has not terminated may elect to waive the “qualified
preretirement survivor annuity” prior to the Plan Year in which he attains age 35, provided that
any such waiver shall cease to be effective as of the first day of the Plan Year in which the
Participant attains age 35.



     A Participant’s waiver of the “qualified joint and survivor annuity” or “qualified preretirement
survivor annuity” shall be valid only if the applicable notice described in Section 14.07 or 14.08
has been provided to the Participant.


14.06. Spouse’s Consent to Waiver. A spouse’s written consent to a Participant’s waiver of
the “qualified joint and survivor annuity” or “qualified preretirement survivor annuity” forms of
distribution must acknowledge the effect of the Participant’s election and must be witnessed by a
Plan representative or a notary public. In addition, the spouse’s written consent must either (a)
specify the form of distribution elected instead of the “qualified joint and survivor annuity”, if
applicable, and that such form may not be changed (except to a “qualified joint and survivor
annuity”) without written spousal consent and specify any non-spouse Beneficiary designated by the
Participant, if applicable, and that such designation may not be changed without written spousal
consent or (b) acknowledge that the spouse has the right to limit consent as provided in clause (a)
above, but permit the Participant to change the form of distribution elected or the designated
Beneficiary without the spouse’s further consent.




     A Participant’s spouse shall be deemed to have given written consent to a Participant’s waiver if
the Participant establishes to the satisfaction of a Plan representative that spousal consent
cannot be obtained because the spouse cannot be located or because of other circumstances set forth
in Code Section 401(a)(11) and Treasury Regulations issued thereunder.



     Any written consent given or deemed to have been given by a Participant’s spouse hereunder shall be
irrevocable and shall be effective only with respect to such spouse and not with respect to any
subsequent spouse.



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     A spouse’s consent to a Participant’s waiver shall be valid only if the applicable notice described
in Section 14.07 or 14.08 has been provided to the Participant.


14.07. Notice Regarding “Qualified Joint and Survivor Annuity". The notice provided to a
Participant under Section 14.05 shall include a written explanation of (a) the terms and conditions
of the “qualified joint and survivor annuity” provided herein, (b) the financial effect of
receiving payment under the “qualified joint and survivor annuity”, (c) the Participant’s right to
make, and the effect of, an election to waive the “qualified joint and survivor annuity”, (d) the
rights of the Participant’s spouse under Section 14.06, and (e) the Participant’s right to revoke
an election to waive the “qualified joint and survivor annuity” prior to his Annuity Starting Date.



14.08. Notice Regarding “Qualified Preretirement Survivor Annuity". If a Participant’s
Account is subject to the requirements of Section 14.04, the Participant shall be provided with a
written explanation of the “qualified preretirement survivor annuity” comparable to the written
explanation provided with respect to the “qualified joint and survivor annuity”, as described in
Section 14.07. Such explanation shall be furnished within whichever of the following periods ends
last:





(a) the period beginning with the first day of the Plan Year in which the Participant reaches age
32 and ending with the end of the Plan Year preceding the Plan Year in which he reaches age 35;




(b) a reasonable period ending after the Employee becomes an Active Participant;




(c) a reasonable period ending after Section 14.04 first becomes applicable to the Participant’s
Account; or




(d) in the case of a Participant who separates from service before age 35, a reasonable period
ending after such separation from service.



     For purposes of the preceding sentence, the two-year period beginning one year prior to the date of
the event described in Subsection 14.08(b), (c) or (d) above, whichever is applicable, and ending
one year after such date shall be considered reasonable, provided, that in the case of a
Participant who separates from service under Subsection 14.08(d) above and subsequently recommences
employment with the Employer, the applicable period for such Participant shall be redetermined in
accordance with this Section 14.08.


14.09. Former Spouse. For purposes of this Article, a former spouse of a Participant shall
be treated as the spouse or surviving spouse of the Participant, and a current spouse shall not be
so treated, to the extent required under a qualified domestic relations order, as defined in Code
Section 414(p).




Article 15. Top-Heavy Provisions.



15.01. Definitions. For purposes of this Article, the following special definitions shall
apply:





(a) “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.




(b) “Determination period” means the Plan Year containing the “determination date”.




(c) “Distribution period” means (i) for any distribution made to an employee on account of
severance from employment, death, disability, or termination of a plan which would have been part
of the “required aggregation group” had it not been terminated, the one-year period ending on the
“determination date” and (ii) for any other distribution, the five-year period ending on the
“determination date”.



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(d) “Key employee” means any Employee or former Employee (including any deceased Employee) who at
any time during the “determination period” was (1) an officer of the Employer or a Related Employer
having annual Compensation greater than the dollar amount specified in Code Section 416(i)(1)(A)(I)
adjusted under Code Section 416(i)(1) for Plan Years beginning after December 31, 2002 (e.g.,
$135,000 for Plan Years beginning in 2005), (2) a five-percent owner of the Employer or a Related
Employer, or (3) a one-percent owner of the Employer or a Related Employer having annual
Compensation of more than $150,000. The determination of who is a “key employee” shall be made in
accordance with Code Section 416(i)(1) and any applicable guidance or regulations issued
thereunder.




(e) “Permissive aggregation group” means the “required aggregation group” plus any other qualified
plans of the Employer or a Related 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.




(f) “Required aggregation group” means:




(1) Each qualified plan of the Employer or Related Employer in which at least one “key employee”
participates, or has participated at any time during the “determination period” or, unless and
until modified by future Treasury guidance, any of the four preceding Plan Years (regardless of
whether the plan has terminated), and




(2) any other qualified plan of the Employer or Related Employer which enables a plan described in
Subsection 15.01(f)(1) above to meet the requirements of Code Section 401(a)(4) or
410.




(g) “Top-heavy plan” means a plan in which any of the following conditions exists:




(1) the “top-heavy ratio” for the plan exceeds 60 percent and the plan is not part of any “required
aggregation group” or “permissive aggregation group”;




(2) the plan is a part of a “required aggregation group” but not part of a “permissive aggregation
group” and the “top-heavy ratio” for the “required aggregation group” exceeds 60 percent; or




(3) the plan is a part of a “required aggregation group” and a “permissive aggregation group” and
the “top-heavy ratio” for both groups exceeds 60 percent.




Notwithstanding the foregoing, a plan is not a “top-heavy plan” for a Plan Year if it consists
solely of a cash or deferred arrangement that satisfies the nondiscrimination requirements under
Code Section 401(k) by application of Code Section 401(k)(12) and, if matching contributions are
provided under such plan, satisfies the nondiscrimination requirements under Code Section 401(m) by
application of Code Section 401(m)(11).




(h) “Top-heavy ratio” means:




(1) With respect to the Plan, or with respect to any “required aggregation group” or “permissive
aggregation group” that consists solely of defined contribution plans (including any simplified
employee pension, as defined in Code Section 408(k)), a fraction, the numerator of which is the sum
of the account balances of all “key employees” under the plans as of the “determination date”
(including any part of any account balance distributed during the “distribution period”), and the
denominator of which is the sum of all account balances (including any part of any account balance
distributed during the “distribution period”) of all participants under the plans as of the
“determination date”. Both the numerator and denominator of
the “top-heavy ratio” shall be
increased, to the extent required by Code Section 416, to reflect any contribution which is due but
unpaid as of the “determination date”.



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(2) With respect to any “required aggregation group” or “permissive aggregation group” that
includes one or more defined benefit plans which, during the “determination period”, has covered or
could cover an Active Participant in the Plan, a fraction, the numerator of which is the sum of the
account balances under the defined contribution plans for all “key employees” and the present value
of accrued benefits under the defined benefit plans for all “key employees”, and the denominator of
which is the sum of the account balances under the defined contribution plans for all participants
and the present value of accrued benefits under the defined benefit plans for all participants.
Both the numerator and denominator of the “top-heavy ratio” shall be increased for any distribution
of an account balance or an accrued benefit made during the “distribution period” and any
contribution due but unpaid as of the “determination date”.




     For purposes of Subsections 15.01(h)(1) and (2) above, the value of accounts shall be determined as
of the most recent “determination date” and the present value of accrued benefits shall be
determined as of the date used for computing plan costs for minimum funding that falls within 12
months of the most recent “determination date”, except as provided in Code Section 416 and the
regulations issued thereunder for the first and second plan years of a defined benefit plan. When
aggregating plans, the value of accounts and accrued benefits shall be calculated with reference to
the “determination dates” that fall within the same calendar year.




     The accounts and accrued benefits of a Participant who is not a “key employee” but who was a “key
employee” in a prior year, or who has not performed services for the Employer or any Related
Employer at any time during the one-year period ending on the “determination date”, shall be
disregarded. The calculation of the “top-heavy ratio”, and the extent to which distributions,
rollovers, and transfers are taken into account, shall be made in accordance with Code Section 416
and the regulations issued thereunder. Deductible employee contributions shall not be taken into
account for purposes of computing the “top-heavy ratio”.




     For purposes of determining if the Plan, or any other plan included in a “required aggregation
group” of which the Plan is a part, is a “top-heavy plan”, the accrued benefit in a defined benefit
plan of an Employee other than a “key employee” shall be determined under the method, if any, that
uniformly applies for accrual purposes under all plans maintained by the Employer or a Related
Employer, or, if there is no such method, as if such benefit accrued not more rapidly than the
slowest accrual rate permitted under the fractional accrual rate of Code Section 411(b)(1)(C).


15.02. Application. If the Plan is or becomes a “top-heavy plan” in any Plan Year or is
automatically deemed to be a “top-heavy plan” in accordance with the Employer’s selection in
Subsection 1.22(a)(1) of the Adoption Agreement, the provisions of this Article shall apply and
shall supersede any conflicting provision in the Plan. Notwithstanding the foregoing, the
provisions of this Article shall not apply if Subsection 1.22(a)(3) of the Adoption Agreement is
selected.



15.03. Minimum Contribution. Except as otherwise specifically provided in this Section
15.03, the Nonelective Employer Contributions made for the Plan Year on behalf of any Active
Participant who is not a “key employee”, when combined with the Matching Employer Contributions
made on behalf of such Active Participant for the Plan Year, shall not be less than the lesser of
three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption
Agreement) of such Participant’s Compensation for the Plan Year or, in the case where neither the
Employer nor any Related Employer maintains a defined benefit plan which uses the Plan to satisfy
Code Section 401(a)(4) or 410, the largest percentage of Employer contributions made on behalf of
any “key employee” for the Plan Year, expressed as a percentage of the “key employee’s”
Compensation for the Plan Year. Catch-Up Contributions made on behalf of a “key employee” for the
Plan Year shall not be taken into account for purposes of determining the amount of the minimum
contribution required hereunder.



     If an Active Participant is entitled to receive a minimum contribution under another qualified plan
maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum
contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement
that the




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minimum contribution shall be made under this Plan in any event. If the Employer has provided in
Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution
requirements where an Active Participant is covered under multiple plans that are “top-heavy
plans”, no minimum contribution shall be required under this Section, except as provided under the
416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be
made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key
employee” and who is a participant in a defined benefit plan maintained by the Employer or a
Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than
five percent of such Participant’s Compensation for the Plan Year.




     The minimum contribution required under this Section 15.03 shall be made to the Account of an
Active Participant even though, under other Plan provisions, the Active Participant would not
otherwise be entitled to receive a contribution, or would have received a lesser contribution for
the Plan Year, because (a) the Active Participant failed to complete the Hours of Service
requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or
(b) the Participant’s Compensation was less than a stated amount; provided, however, that no
minimum contribution shall be made for a Plan Year to the Account of an Active Participant who is
not employed by the Employer or a Related Employer on the last day of the Plan Year.



     That portion of a Participant’s Account that is attributable to minimum contributions required
under this Section 15.03, to the extent required to be nonforfeitable under Code Section 416(b),
may not be forfeited under Code Section 411(a)(3)(B).


15.04. Determination of Minimum Required Contribution. For purposes of determining the
amount of any minimum contribution required to be made on behalf of a Participant who is not a “key
employee” for a Plan Year, the Matching Employer Contributions made on behalf of such Participant
and the Nonelective Employer Contributions allocated to such Participant for the Plan Year shall be
aggregated. If the aggregate amount of such contributions, when expressed as a percentage of such
Participant’s Compensation for the Plan Year, is less than the minimum contribution required to be
made to such Participant under Section 15.03, the Employer shall make an additional contribution on
behalf of such Participant in an amount that, when aggregated with the Matching Employer
Contributions and Nonelective Employer Contributions previously allocated to such Participant, will
equal the minimum contribution required to be made to such Participant under Section 15.03.



15.05. Accelerated Vesting. For any Plan Year in which the Plan is or is deemed to be a
“top-heavy plan” and all Plan Years thereafter, the top-heavy vesting schedule provided in
Subsection 1.22(c) of the Adoption Agreement shall automatically apply to the Plan. The top-heavy
vesting schedule applies to all benefits within the meaning of Code Section 411(a)(7) except those
already subject to a vesting schedule which vests at least as rapidly in all cases as the schedule
elected in Subsection 1.22(c) of the Adoption Agreement, including benefits accrued before the Plan
becomes a “top-heavy plan”. Notwithstanding the foregoing provisions of this Section 15.05, the
top-heavy vesting schedule does not apply to the Account of any Participant who does not have an
Hour of Service after the Plan initially becomes or is deemed to have become a “top-heavy plan” and
such Employee’s Account attributable to Employer Contributions shall be determined without regard
to this Section 15.05.



15.06. Exclusion of Collectively-Bargained Employees. Notwithstanding any other provision
of this Article 15, Employees who are included in a unit covered by an agreement which the
Secretary of Labor finds to be a collective bargaining agreement between employee representatives
and one or more employers shall not be included in determining whether or not the Plan is a
“top-heavy plan”. In addition, such Employees shall not be entitled to a minimum contribution under
Section 15.03 or accelerated vesting under Section 15.05, unless otherwise provided in the
collective bargaining agreement.




Article 16. Amendment and Termination.



16.01. Amendments by the Employer that do Not Affect Volume submitter Status. The Employer
reserves the authority through a board of directors’ resolution or similar action, subject to the
provisions of Article 1 and Section 16.04, to amend the Plan as provided herein, and such amendment
shall not affect the status of the Plan as a volume submitter plan.




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(a) The Employer may amend the Adoption Agreement to make a change or changes in the provisions
previously elected by it. Such amendment may be made either by (1) completing an amended Adoption
Agreement, or (2) adopting an amendment in the form provided by the Volume Submitter Sponsor. Any
such amendment must be filed with the Trustee.




(b) The Employer may adopt certain model amendments published by the Internal Revenue Service which
specifically provide that their adoption shall not cause the Plan to be treated as an individually
designed plan.


16.02. Amendments by the Employer Adopting Provisions not Included in Volume Submitter Specimen
Plan. The Employer reserves the authority, subject to the provisions of Section 16.04, to
amend the Plan by adopting provisions that are not included in the Volume Submitter Sponsor’s
specimen plan. Any such amendment shall be made through use of the Superseding Provisions Addendum
to the Adoption Agreement. Any such amendment may affect the Plan’s status as a volume submitter
adopter.



16.03. Amendment by the Volume Submitter Sponsor. Effective as of the date the Volume
Submitter Sponsor receives approval from the Internal Revenue Service of its Volume Submitter
specimen plan, the Volume Submitter Sponsor may in its discretion amend the volume submitter plan
at any time, which amendment may also apply to the Plan maintained by the Employer. The Volume
Submitter Sponsor shall satisfy any recordkeeping and notice requirements imposed by the Internal
Revenue Service in order to maintain its amendment authority. The Volume Submitter Sponsor shall
provide a copy of any such amendment to each Employer adopting its volume submitter plan at the
Employer’s last known address as shown on the books maintained by the Volume Submitter Sponsor or
its affiliates.




     Notwithstanding the above, the Volume Submitter Sponsor will no longer have the authority to amend
the Plan on behalf of an adopting Employer as of the earlier of (a) the date the Internal Revenue
Service requires the Employer to file Form 5300 as an individually-designed plan as a result of an
Employer amendment to the Plan to incorporate a type of plan that is not allowable in the Volume
Submitter program, as described in Section 16.02 of Rev. Proc. 2005-16 (or the successor thereto),
or (b) the date the Employer’s Plan is otherwise considered an individually-designed plan due to
the nature and extent of amendments, as described in Section 24.03 of Rev. Proc. 2005-16 (or the
successor thereto).


16.04. Amendments Affecting Vested Interest and/or Accrued Benefits. Except as permitted
by Section 16.05, Section 1.20(e) of the Adoption Agreement, and/or Code Section 411(d)(6) and
regulations issued thereunder, no amendment to the Plan shall be effective to the extent that it
has the effect of decreasing a Participant’s Account or eliminating an optional form of benefit
with respect to benefits attributable to service before the amendment. Furthermore, if the vesting
schedule of the Plan is amended, the nonforfeitable interest of a Participant in his Account,
determined as of the later of the date the amendment is adopted or the date it becomes effective,
shall not be less than the Participant’s nonforfeitable interest in his Account determined without
regard to such amendment.




     If the Plan’s vesting schedule is amended because of a change to “top-heavy plan” status, as
described in Subsection 15.01(g), the accelerated vesting provisions of Section 15.05 shall
continue to apply for all Plan Years thereafter, regardless of whether the Plan is a “top-heavy
plan” for such Plan Year.



     If the Plan’s vesting schedule is amended and an Active Participant’s vested interest, as
calculated by using the amended vesting schedule, is less in any year than the Active Participant’s
vested interest calculated under the Plan’s vesting schedule immediately prior to the amendment,
the amended vesting schedule shall apply only to Employees first hired on or after the effective
date of the change in vesting schedule.


16.05. Retroactive Amendments made by Volume Submitter Sponsor. An amendment made by the
Volume Submitter Sponsor in accordance with Section 16.03 may be made effective on a date prior to
the first day of the Plan Year in which it is adopted if, in published guidance, the Internal
Revenue Service either permits or requires such an amendment to be made to enable the Plan and
Trust to satisfy the applicable requirements of the Code and all requirements for the retroactive
amendment are satisfied.




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16.06. Termination and Discontinuation of Contributions. The Employer has adopted the Plan
with the intention and expectation that assets shall continue to be held under the Plan on behalf
of Participants and their Beneficiaries indefinitely and, unless the Plan is a frozen plan as
provided in Subsection 1.01(g)(5) of the Adoption Agreement, that contributions under the Plan
shall be continued indefinitely. However, said Employer has no obligation or liability whatsoever
to maintain the Plan for any length of time and may amend the Plan to discontinue contributions
under the Plan or terminate the Plan at any time without any liability hereunder for any such
discontinuance or termination.




     If the Plan is not already a frozen plan, the Employer may amend the Plan to discontinue further
contributions to the Plan by selecting Subsection 1.01(g)(5) of the Adoption Agreement. An Employer
that has selected in Subsection 1.01(g)(5) of the Adoption Agreement may change its selection and
provide for contributions under the Plan to recommence with the intention that such contributions
continue indefinitely, as provided in the preceding paragraph.



     The Employer may terminate the Plan by written notice delivered to the Trustee. Notwithstanding the
effective date of the termination of the Plan, loan payments being made pursuant to Section 9.07
shall continue to be remitted to the Trust until the loan has been defaulted or distributed
pursuant to Sections 9.10 and 9.11 or Section 9.13, respectively.


16.07. Distribution upon Termination of the Plan. Upon termination or partial termination
of the Plan or complete discontinuance of contributions thereunder, each Participant (including a
terminated Participant with respect to amounts not previously forfeited by him) who is affected by
such termination or partial termination or discontinuance shall have a vested interest in his
Account of 100 percent. Subject to Section 12.01 and Article 14, upon receipt of instructions from
the Administrator, the Trustee shall distribute to each Participant or other person entitled to
distribution the balance of the Participant’s Account in a single lump sum payment. In the absence
of such instructions, the Trustee shall notify the Administrator of such situation and the Trustee
shall be under no duty to make any distributions under the Plan until it receives instructions from
the Administrator. Upon the completion of such distributions, the Trust shall terminate, the
Trustee shall be relieved from all liability under the Trust, and no Participant or other person
shall have any claims thereunder, except as required by applicable law.




     If distribution is to be made to a Participant or Beneficiary who cannot be located, following the
Administrator’s completion of such search methods as described in applicable Department of Labor
guidance, the Administrator shall give instructions to the Trustee to roll over the distribution to
an individual retirement account established by the Administrator in the name of the missing
Participant or Beneficiary, which account shall satisfy the requirements of the Department of Labor
automatic rollover safe harbor generally applicable to amounts less than or equal to the maximum
cashout amount specified in Code Section 401(a)(31)(B)(ii) ($5,000 as of January 1, 2005) that are
mandatorily distributed from the Plan. In the absence of such instructions, the Trustee shall make
no distribution to the distributee.


16.08. Merger or Consolidation of Plan; Transfer of Plan Assets. In case of any merger or
consolidation of the Plan with, or transfer of assets and liabilities of the Plan to, any other
plan, provision must be made so that each Participant would, if the Plan then terminated, receive a
benefit immediately after the merger, consolidation or transfer which is equal to or greater than
the benefit he would have been entitled to receive immediately before the merger, consolidation or
transfer if the Plan had then terminated.




Article 17. Amendment and Continuation of Prior Plan; Transfer of Funds to or from Other Qualified Plans.



17.01. Amendment and Continuation of Prior Plan. In the event the Employer has previously
established a plan (the “prior plan”) which is a defined contribution plan under the Code and which
on the date of adoption of the Plan meets the applicable requirements of Code Section 401(a), the
Employer may, in accordance with the provisions of the prior plan, amend and restate the prior plan
in the form of the Plan and become the Employer hereunder, subject to the following:




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(a) Subject to the provisions of the Plan, each individual who was a Participant in the prior plan
immediately prior to the effective date of such amendment and restatement shall become a
Participant in the Plan on the effective date of the amendment and restatement, provided he is an
Eligible Employee as of that date.




(b) Except as provided in Section 16.04, no election may be made under the vesting provisions of
the Adoption Agreement if such election would reduce the benefits of a Participant under the Plan
to less than the benefits to which he would have been entitled if he voluntarily separated from the
service of the Employer immediately prior to such amendment and restatement.




(c) No amendment to the Plan shall decrease a Participant’s accrued benefit or eliminate an
optional form of benefit, except as permitted under Subsection 1.20(e) of the Adoption Agreement.




(d) The amounts standing to the credit of a Participant’s account immediately prior to such
amendment and restatement which represent the amounts properly attributable to (1) contributions by
the Participant and (2) contributions by the Employer and forfeitures shall constitute the opening
balance of his Account or Accounts under the Plan.




(e) Amounts being paid to an Inactive Participant or to a Beneficiary in accordance with the
provisions of the prior plan shall continue to be paid in accordance with such provisions.




(f) Any election and waiver of the “qualified preretirement survivor annuity”, as defined in
Section 14.01, in effect after August 23, 1984, under the prior plan immediately before such
amendment and restatement shall be deemed a valid election and waiver of Beneficiary under Section
14.04 if such designation satisfies the requirements of Sections 14.05 and 14.06, unless and until
the Participant revokes such election and waiver under the Plan.




(g) All assets of the predecessor trust shall be invested by the Trustee as soon as reasonably
practicable pursuant to Article 8. The Employer agrees to assist the Trustee in any way requested
by the Trustee in order to facilitate the transfer of assets from the predecessor trust to the
Trust Fund.


17.02. Transfer of Funds from an Existing Plan. The Employer may from time to time direct
the Trustee, in accordance with such rules as the Trustee may establish, to accept cash, allowable
Fund Shares or participant loan promissory notes transferred for the benefit of Participants from a
trust forming part of another qualified plan under the Code, provided such plan is a defined
contribution plan. Such transferred assets shall become assets of the Trust as of the date they
are received by the Trustee. Such transferred assets shall be credited to Participants’ Accounts in
accordance with their respective interests immediately upon receipt by the Trustee. A Participant’s
vested interest under the Plan in transferred assets which were fully vested and nonforfeitable
under the transferring plan or which were transferred to the Plan in a manner intended to satisfy
the requirements of subsection (b) of this Section 17.02 shall be fully vested and nonforfeitable
at all times. A Participant’s interest under the Plan in transferred assets which were transferred
to the Plan in a manner intended to satisfy the requirements of subsection (a) of this Section
17.02 shall be determined in accordance with the terms of the Plan, but applying the Plan’s vesting
schedule or the transferor plan’s vesting schedule, whichever is more favorable, for each year of
Vesting Service completed by the Participant. Such transferred assets shall be invested by the
Trustee in accordance with the provisions of Subsection 17.01(g) as if such assets were transferred
from a prior plan, as defined in Section 17.01. Except as otherwise provided below, no transfer of
assets in accordance with this Section 17.02 may cause a loss of an accrued or optional form of
benefit protected by Code Section 411(d)(6).




     The terms of the Plan as in effect at the time of the transfer shall apply to the amounts
transferred regardless of whether such application would have the effect of eliminating or reducing
an optional form of benefit protected by Code Section 411(d)(6) which was previously available with
respect to any amount transferred to the Plan pursuant to this Section 17.02, provided that such
transfer satisfies the requirements set forth in either (a) or (b):



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	 	(a)	 	(1) The transfer is conditioned upon a voluntary, fully informed election by the Participant to
transfer his entire account balance to the Plan. As an alternative to the transfer, the Participant
is offered the opportunity to retain the form of benefit previously available to him (or, if the
transferor plan is terminated, to receive any optional form of benefit for which the participant is
eligible under the transferor plan as required by Code Section 411(d)(6));
	 
	 	 	 	(2) If the defined contribution plan from which the transfer is made includes a qualified cash or
deferred arrangement, the Plan includes a cash or deferred arrangement;
	 
	 	 	 	(3) The defined contribution plan from which the transfer is made is not a money purchase pension
plan and
	 
	 	 	 	(4) The transfer is made either in connection with an asset or stock acquisition, merger or other
similar transaction involving a change in employer of the employees of a trade or business (i.e.,
an acquisition or disposition within the meaning of Section 1.410(b)-2(f) of the Treasury
Regulations) or in connection with the participant’s change in employment status such that the
participant is not entitled to additional allocations under the transferor plan.
	 
	 	(b)	 	(1) The transfer satisfies the requirements of subsection (a)(1) of this Section 17.02;
	 
	 	 	 	(2) The transfer occurs at a time when the Participant is eligible, under the terms of the
transferor plan, to receive an immediate distribution of his account;
	 
	 	 	 	(3) The transfer occurs at a time when the participant is not eligible to receive an immediate
distribution of his entire nonforfeitable account balance in a single sum distribution that would
consist entirely of an eligible rollover distribution within the meaning of Code Section
401(a)(31)(C); and
	 
	 	 	 	(4) The amount transferred, together with the amount of any contemporaneous Code Section 401(a)(31)
direct rollover to the Plan, equals the entire nonforfeitable account of the participant whose
account is being transferred.





     It is the Employer’s obligation to ensure that all assets of the Plan, other than those maintained
in a separate trust or fund pursuant to the provisions of Section 20.10, are transferred to the
Trustee. The Trustee shall have no liability for and no duty to inquire into the administration of
such transferred assets for periods prior to the transfer.


17.03. Acceptance of Assets by Trustee. The Trustee shall not accept assets which are not
either in a medium proper for investment under the Plan, as set forth in the Plan and the Service
Agreement, or in cash. Such assets shall be accompanied by instructions in writing (or such other
medium as may be acceptable to the Trustee) showing separately the respective contributions by the
prior employer and by the Participant, and identifying the assets attributable to such
contributions. The Trustee shall establish such accounts as may be necessary or appropriate to
reflect such contributions under the Plan. The Trustee shall hold such assets for investment in
accordance with the provisions of Article 8, and shall in accordance with the instructions of the
Employer make appropriate credits to the Accounts of the Participants for whose benefit assets have
been transferred.



17.04. Transfer of Assets from Trust. The Employer may direct the Trustee to transfer all
or a specified portion of the Trust assets to any other plan or plans maintained by the Employer or
the employer or employers of an Inactive Participant or Participants, provided that the Trustee has
received evidence satisfactory to it that such other plan meets all applicable requirements of the
Code, subject to the following:





     (a) The assets so transferred shall be accompanied by instructions from the Employer naming the
persons for whose benefit such assets have been transferred, showing separately the respective
contributions by the Employer and by each Inactive Participant, if any, and identifying the assets
attributable to the various contributions. The Trustee shall not transfer assets hereunder until
all applicable



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filing requirements are met. The Trustee shall have no further liabilities with respect to
assets so transferred.




     (b) A transfer of assets made pursuant to this Section 17.04 may result in the elimination or
reduction of an optional form of benefit protected by Code Section 411(d)(6), provided that the
transfer satisfies the requirements set forth in either (1) or (2):




	 	(1)	 	(i) The transfer is conditioned upon a voluntary, fully informed election by the Participant to
transfer his entire Account to the other defined contribution plan. As an alternative to the
transfer, the Participant is offered the opportunity to retain the form of benefit previously
available to him (or, if the Plan is terminated, to receive any optional form of benefit for which
the Participant is eligible under the Plan as required by Code Section 411(d)(6));
	 
	 	 	 	(ii) If the Plan includes a qualified cash or deferred arrangement under Code Section 401(k), the
defined contribution plan to which the transfer is made must include a qualified cash or deferred
arrangement; and
	 
	 	 	 	(iii) The transfer is made either in connection with an asset or stock acquisition, merger or other
similar transaction involving a change in employer of the employees of a trade or business (i.e.,
an acquisition or disposition within the meaning of Section 1.410(b)-2(f) of the Treasury
Regulations) or in connection with the Participant’s change in employment status such that the
Participant becomes an Inactive Participant.
	 
	 	(2)	 	(i) The transfer satisfies the requirements of subsection (1)(i) of this Section 17.04;
	 
	 	 	 	(ii) The transfer occurs at a time when the Participant is eligible, under the terms of the Plan,
to receive an immediate distribution of his benefit;
	 
	 	 	 	(iii) The transfer occurs at a time when the Participant is not eligible to receive an immediate
distribution of his entire nonforfeitable Account in a single sum distribution that would consist
entirely of an eligible rollover distribution within the meaning of Code Section 401(a)(31)(C);
	 
	 	 	 	(iv) The Participant is fully vested in the transferred amount in the transferee plan; and
	 
	 	 	 	(v) The amount transferred, together with the amount of any contemporaneous Code Section 401(a)(31)
direct rollover to the transferee plan, equals the entire nonforfeitable Account of the Participant
whose Account is being transferred.





Article 18. Miscellaneous.



18.01. Communication to Participants. The Plan shall be communicated to all Eligible
Employees by the Employer promptly after the Plan is adopted.



18.02. Limitation of Rights. Neither the establishment of the Plan and the Trust, nor any
amendment thereof, nor the creation of any fund or account, nor the payment of any benefits, shall
be construed as giving to any Participant or other person any legal or equitable right against the
Employer, Administrator or Trustee, except as provided herein; and in no event shall the terms of
employment or service of any Participant be modified or in any way affected hereby. It is a
condition of the Plan, and each Participant expressly agrees by his participation herein, that each
Participant shall look solely to the assets held in the Trust for the payment of any benefit to
which he is entitled under the Plan.




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18.03. Nonalienability of Benefits. Except as provided in Code Sections 401(a)(13)(C) and
(D) (relating to offsets ordered or required under a criminal conviction involving the Plan, a
civil judgment in connection with a violation or alleged violation of fiduciary responsibilities
under ERISA, or a settlement agreement between the Participant and the Department of Labor in
connection with a violation or alleged violation of fiduciary responsibilities under ERISA),
Section 1.401(a)-13(b)(2) of the Treasury Regulations (relating to Federal tax levies), or as
otherwise required by law, the benefits provided hereunder shall not be subject to alienation,
assignment, garnishment, attachment, execution or levy of any kind, either voluntarily or
involuntarily, and any attempt to cause such benefits to be so subjected shall not be recognized.
The preceding sentence shall also apply to the creation, assignment, or recognition of a right to
any benefit payable with respect to a Participant pursuant to a domestic relations order, unless
such order is determined in accordance with procedures established by the Administrator to be a
qualified domestic relations order, as defined in Code Section 414(p), or any domestic relations
order entered before January 1, 1985.



18.04. Qualified Domestic Relations Orders Procedures. The Administrator must establish
reasonable procedures to determine the qualified status of a domestic relations order. Upon
receiving a domestic relations order, the Participant and any alternate payee named in the order
shall be notified, in writing, of the receipt of the order and the Plan’s procedures for
determining the qualified status of the order. Within a reasonable period of time after receiving
the domestic relations order, the Administrator must determine the qualified status of the order.
The Participant and each alternate payee shall be provided notice of such determination by mailing
to the individual’s address specified in the domestic relations order, or in a manner consistent
with the Department of Labor regulations.




     If any portion of the Participant’s Account is payable during the period the Administrator is
making its determination of the qualified status of the domestic relations order, the Administrator
must make a separate accounting of the amounts payable. If the Administrator determines the order
is a qualified domestic relations order within 18 months of the date amounts first are payable
following receipt of the order, the Administrator shall direct the Trustee to distribute the
payable amounts in accordance with the order. If the determination of the qualified status of the
order is not made within the 18-month determination period, the Administrator shall direct the
Trustee to distribute the payable amounts in the manner the Plan would distribute if the order did
not exist and shall apply the order prospectively if the Administrator later determines that the
order is a qualified domestic relations order.



     The Trustee shall set up segregated accounts for each alternate payee as directed by the
Administrator.



     A domestic relations order shall not fail to be deemed a qualified domestic relations order merely
because it permits distribution or requires segregation of all or part of a Participant’s Account
with respect to an alternate payee prior to the Participant’s earliest retirement age (as defined
in Code Section 414(p)) under the Plan. A distribution to an alternate payee prior to the
Participant’s attainment of the earliest retirement age is available only if the order provides for
distribution at that time and the alternate payee consents to a distribution occurring prior to the
Participant’s attainment of earliest retirement age.



     Notwithstanding any other provisions of this Section or of a domestic relations order, if the
Employer has elected to cash out small Accounts as provided in Subsection 1.20(f)(1) of the
Adoption Agreement and the alternate payee’s benefits under the Plan do not exceed the maximum cash
out limit permitted under Code Section 411(a)(11)(A) ($5,000 as of January 1, 2005), distribution
shall be made to the alternate payee in a lump sum as soon as practicable following the
Administrator’s determination that the order is a qualified domestic relations order.


18.05. Application of Plan Provisions for Multiple Employer Plans. Notwithstanding any
other provision of the Plan to the contrary, if one of the Employers designated in Subsection
1.02(b) of the Adoption Agreement is or ceases to be a Related Employer (hereinafter “un-Related
Employer”), the Plan shall be treated as a multiple employer plan (as defined in Code Section
413(c)) in accordance with applicable guidance.




     For the period, if any, that the Plan is a multiple employer plan, each un-Related Employer shall
be treated as a separate Employer for purposes of contributions, application of the “ADP” and “ACP”
tests described in Sections 6.03 and 6.06, top-heavy determinations and application of the
top-heavy requirements under Article 15,



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and application of such other Plan provisions as the Employers determine to be appropriate. For any
such period, the Volume Submitter Sponsor shall continue to treat the Employer as participating in
this volume submitter plan arrangement for purposes of notice or other communications in connection
with the Plan, and other Plan-related services. The Administrator shall be responsible for
administering the Plan as a multiple employer plan.



18.06. Veterans Reemployment Rights. Notwithstanding any other provision of the Plan to the
contrary, contributions, benefits, and service credit with respect to qualified military service
shall be provided in accordance with Code Section 414(u) and the regulations thereunder. The
Administrator shall notify the Trustee of any Participant with respect to whom additional
contributions are made because of qualified military service. Additional contributions made to the
Plan pursuant to Code Section 414(u) shall be treated as Deferral Contributions (if Option
1.07(a)(5) is selected in the Adoption Agreement, including, to the extent designated by the
Participant, Roth 401(k) Contributions), Employee Contributions, Matching Employer Contributions,
Qualified Matching Employer Contributions, Qualified Nonelective Employer Contributions, or
Nonelective Employer Contributions based on the character of the contribution they are intended to
replace; provided, however, that the Plan shall not be treated as failing to meet the requirements
of Code Section 401(a)(4), 401(k)(3), 401(k)(12), 401(m), 410(b), or 416 by reason of the making of
or the right to make such contribution.



18.07. Facility of Payment. In the event the Administrator determines, on the basis of
medical reports or other evidence satisfactory to the Administrator, that the recipient of any
benefit payments under the Plan is incapable of handling his affairs by reason of minority,
illness, infirmity or other incapacity, the Administrator may direct the Trustee to disburse such
payments to a person or institution designated by a court which has jurisdiction over such
recipient or a person or institution otherwise having the legal authority under state law for the
care and control of such recipient. The receipt by such person or institution of any such payments
shall be complete acquittance therefore, and any such payment to the extent thereof, shall
discharge the liability of the Trust for the payment of benefits hereunder to such recipient.



18.08. Information between Employer and/or Administrator and Trustee. The Employer and/or
Administrator will furnish the Trustee, and the Trustee will furnish the Employer and/or
Administrator, with such information relating to the Plan and Trust as may be required by the other
in order to carry out their respective duties hereunder, including without limitation information
required under the Code and any regulations issued or forms adopted by the Treasury Department
thereunder or under the provisions of ERISA and any regulations issued or forms adopted by the
Department of Labor thereunder.



18.09. Effect of Failure to Qualify Under Code. Notwithstanding any other provision
contained herein, if the Employer’s plan fails to be a qualified plan under the Code, such plan can
no longer participate in this volume submitter plan arrangement and shall be considered an
individually designed plan.



18.10. Directions, Notices and Disclosure. Any notice or other communication in connection
with this Plan shall be deemed delivered in writing if addressed as follows and if either actually
delivered at said address or, in the case of a letter, three business days shall have elapsed after
the same shall have been deposited in the United States mail, first-class postage prepaid and
registered or certified:





(a) If to the Employer or Administrator, to it at the address as the Administrator shall direct
pursuant to the Service Agreement;




(b) If to the Trustee, to it at the address set forth in Subsection 1.03(a) of the Adoption
Agreement;


or, in each case at such other address as the addressee shall have specified by written notice
delivered in accordance with the foregoing to the addressor’s then effective notice address.




     Any direction, notice or other communication provided to the Employer, the Administrator or the
Trustee by another party which is stipulated to be in written form under the provisions of this
Plan may also be provided in any medium which is permitted under applicable law or regulation. Any
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Participants required under the provisions of this Plan may be provided in any other medium
(electronic, telephone or otherwise) that is permitted under applicable law or regulation.



18.11. Governing Law. The Plan and the accompanying Adoption Agreement shall be construed,
administered and enforced according to ERISA, and to the extent not preempted thereby, the laws of
the Commonwealth of Massachusetts.



18.12. Discharge of Duties by Fiduciaries. The Trustee, the Employer and any other
fiduciary shall discharge their duties under the Plan in accordance with the requirements of ERISA
solely in the interests of Participants and their Beneficiaries and with the care, skill, prudence,
and diligence under the applicable circumstances that a prudent man acting in a like capacity and
familiar with such matters would use in conducting an enterprise of like character with like aims.




Article 19. Plan Administration.



19.01. Powers and Responsibilities of the Administrator. Except to the extent such
authority is delegated to the Investment Professional as agent for the Employer, as provided in
Section 19.02, the Administrator has the full power and the full responsibility to administer the
Plan in all of its details, subject, however, to the requirements of ERISA. The Administrator is
the agent for service of legal process for the Plan. In addition to the powers and authorities
expressly conferred upon it in the Plan, the Administrator shall have all such powers and
authorities as may be necessary to carry out the provisions of the Plan, including the
discretionary power and authority to interpret and construe the provisions of the Plan, such
interpretation to be final and conclusive on all persons claiming benefits under the Plan; to make
benefit determinations; to utilize the correction programs or systems established by the Internal
Revenue Service (such as the Employee Plans Compliance and Resolution System) or the Department of
Labor; and to resolve any disputes arising under the Plan. The Administrator may, by written
instrument, allocate and delegate its fiduciary responsibilities in accordance with ERISA Section
405, including allocation of such responsibilities to an administrative committee formed to
administer the Plan.



19.02. Delegation of Authority to Investment Professional. The Employer may authorize the
Investment Professional to act as its agent with respect to any of the nonfiduciary powers, duties,
and responsibilities retained by the Employer or the Administrator under the Plan. The Investment
Professional may execute such instructions and directions as may be necessary to perform such
powers, duties, and responsibilities in the manner provided under the Plan.



19.03. Nondiscriminatory Exercise of Authority. Whenever, in the administration of the
Plan, any discretionary action by the Administrator is required, the Administrator shall exercise
its authority in a nondiscriminatory manner so that all persons similarly situated shall receive
substantially the same treatment.



19.04. Claims and Review Procedures. As required under Section 2560.503-1(b)(2) of
Regulations issued by the Department of Labor, the claims and review procedures are described in
detail in the Summary Plan Description for the Plan.



19.05. Named Fiduciary. The Administrator is a “named fiduciary” for purposes of ERISA
Section 402(a)(1) and has the powers and responsibilities with respect to the management and
operation of the Plan described herein.



19.06. Costs of Administration. Unless paid by the Employer, all reasonable costs and
expenses (including legal, accounting, and employee communication fees) incurred by the
Administrator and the Trustee in administering the Plan and Trust may be paid from the forfeitures
(if any) resulting under Section 11.08, or from the remaining Trust Fund. All such costs and
expenses paid from the Trust Fund shall, unless allocable to the Accounts of particular
Participants, be charged against the Accounts of all Participants as provided in the Service
Agreement.




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Article 20. Trust Agreement.



20.01. Acceptance of Trust Responsibilities. By executing the Adoption Agreement, the
Employer establishes a trust to hold the assets of the Plan that are invested in Permissible
Investments. By executing the Adoption Agreement, the Trustee agrees to accept the rights, duties
and responsibilities set forth in this Article. If the Plan is an amendment and restatement of a
prior plan, the Trustee shall have no liability for and no duty to inquire into the administration
of the assets of the Plan for periods prior to the date such assets are transferred to the Trust.



20.02. Establishment of Trust Fund. A trust is hereby established under the Plan. The
Trustee shall open and maintain a trust account for the Plan and, as part thereof, Accounts for
such individuals as the Employer shall from time to time notify the Trustee are Participants in the
Plan. The Trustee shall accept and hold in the Trust Fund such contributions on behalf of
Participants as it may receive from time to time from the Employer. The Trust Fund shall be fully
invested and reinvested in accordance with the applicable provisions of the Plan in Fund Shares or
as otherwise provided in Section 20.10.



20.03. Exclusive Benefit. The Trustee shall hold the assets of the Trust Fund for the
exclusive purpose of providing benefits to Participants and Beneficiaries and defraying the
reasonable expenses of administering the Plan. No assets of the Plan shall revert to the Employer
except as specifically permitted by the terms of the Plan.



20.04. Powers of Trustee. The Trustee shall have no discretion or authority with respect to
the investment of the Trust Fund but shall act solely as a directed trustee of the funds
contributed to it. In addition to and not in limitation of such powers as the Trustee has by law or
under any other provisions of the Plan, the Trustee shall have the following powers, each of which
the Trustee exercises solely as a directed trustee in accordance with the written direction of the
Employer except to the extent a Plan asset is subject to Participant direction of investment and
provided that no such power shall be exercised in any manner inconsistent with the provisions of
ERISA:





(a) to deal with all or any part of the Trust Fund and to invest all or a part of the Trust Fund in
Permissible Investments, without regard to the law of any state regarding proper investment;




(b) to transfer to and invest all or any part of the Trust in any collective investment trust which
is then maintained by a bank or trust company (or any affiliate) and which is tax-exempt pursuant
to Code Section 501(a) and Rev. Rul. 81-100; provided that such collective investment trust is a
Permissible Investment; and provided, further, that the instrument establishing such collective
investment trust, as amended from time to time, shall govern any investment therein, and is hereby
made a part of the Plan and this Trust Agreement to the extent of such investment therein;




(c) to retain uninvested such cash as the Named Fiduciary or Administrator may, from time to time,
direct;




(d) to sell, lease, convert, redeem, exchange, or otherwise dispose of all or any part of the
assets constituting the Trust Fund;




(e) to borrow funds from a bank or other financial institution not affiliated with the Trustee in
order to provide sufficient liquidity to process Plan transactions in a timely fashion, provided
that the cost of borrowing shall be allocated in a reasonable fashion to the Permissible
Investment(s) in need of liquidity;




(f) to enforce by suit or otherwise, or to waive, its rights on behalf of the Trust, and to defend
claims asserted against it or the Trust, provided that the Trustee is indemnified to its
satisfaction against liability and expenses;




(g) to employ legal, accounting, clerical, and other assistance to carry out the provisions of this
Trust and to pay the reasonable expenses of such employment, including compensation, from the Trust
if not paid by the Employer;



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(h) to compromise, adjust and settle any and all claims against or in favor of it or the Trust;




(i) to oppose, or participate in and consent to the reorganization, merger, consolidation, or
readjustment of the finances of any enterprise, to pay assessments and expenses in connection
therewith, and to deposit securities under deposit agreements;




(j) to apply for or purchase annuity contracts in accordance with Article 14;




(k) to hold securities unregistered, or to register them in its own name or in the name of nominees
in accordance with the provisions of Section 2550.403a-1(b) of Department of Labor Regulations;




(l) to appoint custodians to hold investments within the jurisdiction of the district courts of the
United States and to deposit securities with stock clearing corporations or depositories or similar
organizations;




(m) to make, execute, acknowledge and deliver any and all instruments that it deems necessary or
appropriate to carry out the powers herein granted;




(n) generally to exercise any of the powers of an owner with respect to all or any part of the
Trust Fund; and




(o) to take all such actions as may be necessary under the Trust Agreement, to the extent
consistent with applicable law.



     The Employer specifically acknowledges and authorizes that affiliates of the Trustee may act as its
agent in the performance of ministerial, nonfiduciary duties under the Trust.



     The Trustee shall provide the Employer with reasonable notice of any claim filed against the Plan
or Trust or with regard to any related matter, or of any claim filed by the Trustee on behalf of
the Plan or Trust or with regard to any related matter.


20.05. Accounts. The Trustee shall keep full accounts of all receipts and disbursements and
other transactions hereunder. Within 120 days after the close of each Plan Year and at such other
times as may be appropriate, the Trustee shall determine the then net fair market value of the
Trust Fund as of the close of the Plan Year, as of the termination of the Trust, or as of such
other time, whichever is applicable, and shall render to the Employer and Administrator an account
of its administration of the Trust during the period since the last such accounting, including all
allocations made by it during such period.



20.06. Approval of Accounts. To the extent permitted by law, the written approval of any
account by the Employer or Administrator shall be final and binding, as to all matters and
transactions stated or shown therein, upon the Employer, Administrator, Participants and all
persons who then are or thereafter become interested in the Trust. The failure of the Employer or
Administrator to notify the Trustee within six months after the receipt of any account of its
objection to the account shall, to the extent permitted by law, be the equivalent of written
approval. If the Employer or Administrator files any objections within such six month period with
respect to any matters or transactions stated or shown in the account, and the Employer or
Administrator and the Trustee cannot amicably settle the question raised by such objections, the
Trustee shall have the right to have such questions settled by judicial proceedings. Nothing herein
contained shall be construed so as to deprive the Trustee of the right to have judicial settlement
of its accounts. In any proceeding for a judicial settlement of any account or for instructions,
the only necessary parties shall be the Trustee, the Employer and the Administrator.



20.07. Distribution from Trust Fund. The Trustee shall make such distributions from the
Trust Fund as the Employer or Administrator may direct (in writing or such other medium as may be
acceptable to the Trustee),





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consistent with the terms of the Plan and either for the exclusive benefit of Participants or their
Beneficiaries, or for the payment of expenses of administering the Plan.



20.08. Transfer of Amounts from Qualified Plan. If amounts are to be transferred to the
Plan from another qualified plan or trust under Code Section 401(a), such transfer shall be made in
accordance with the provisions of the Plan and with such rules as may be established by the
Trustee. The Trustee shall only accept assets which are in a medium proper for investment under
this Trust Agreement or in cash, and that are accompanied in a timely manner, as agreed to by the
Administrator and the Trustee, by instructions in writing (or such other medium as may be
acceptable to the Trustee) showing separately the respective contributions by the prior employer
and the transferring Employee, the records relating to such contributions, and identifying the
assets attributable to such contributions. The Trustee shall hold such assets for investment in
accordance with the provisions of this Trust Agreement.



20.09. Transfer of Assets from Trust. Subject to the provisions of the Plan, the Employer
may direct the Trustee to transfer all or a specified portion of the Trust assets to any other plan
or plans maintained by the Employer or the employer or employers of an Inactive Participant or
Participants, provided that the Trustee has received evidence satisfactory to it that such other
plan meets all applicable requirements of the Code. The assets so transferred shall be accompanied
by written instructions from the Employer naming the persons for whose benefit such assets have
been transferred, showing separately the respective contributions by the Employer and by each
Participant, if any, and identifying the assets attributable to the various contributions. The
Trustee shall have no further liabilities with respect to assets so transferred.



20.10. Separate Trust or Fund for Existing Plan Assets. With the consent of the Trustee,
the Employer may maintain a trust or fund (including a group annuity contract) under this volume
submitter plan document separate from the Trust Fund for Plan assets which are not Permissible
Investments listed in the Service Agreement and which (i) are purchased prior to the adoption of
this volume submitter plan document or (ii) are transferred to the Plan in connection with the
merger of another plan into the Plan, provided that such transferred assets were acquired by such
other plan prior to the merger date specified for such other plan in the Plan Mergers Addendum to
the Adoption Agreement. The Trustee shall have no authority and no responsibility for the Plan
assets held in such separate trust or fund. The Employer shall be responsible for assuring that
such separate trust or fund is maintained pursuant to a separate trust agreement signed by the
Employer and a trustee. The duties and responsibilities of the trustee of a separate trust shall be
provided by the separate trust agreement, between the Employer and the trustee of the separate
trust. Notwithstanding any other provision of the Plan to the contrary, in the event such separate
trust contains illiquid assets, to the extent a Participant’s account is invested in such illiquid
assets and Plan loans are otherwise available, such illiquid assets shall be disregarded in
determining the amount available as a loan from the Plan and shall in no event be included in a
Plan loan.




     Notwithstanding the preceding paragraph, the Trustee or an affiliate of the Trustee may agree in
writing to provide ministerial recordkeeping services for guaranteed investment contracts held in
the separate trust or fund. The guaranteed investment contract(s) shall be valued as directed by
the Employer or the trustee of the separate trust.



     The trustee of the separate trust shall be the owner of any insurance contract purchased prior to
the adoption of this volume submitter plan document. The insurance contract(s) must provide that
proceeds shall be payable to the trustee of the separate trust; provided, however, that the trustee
of the separate trust shall be required to pay over all proceeds of the contract(s) to the
Participant’s designated Beneficiary in accordance with the distribution provisions of this Plan. A
Participant’s spouse shall be the designated Beneficiary of the proceeds in all circumstances
unless a qualified election has been made in accordance with Article 14. Under no circumstances
shall the trust retain any part of the proceeds. In the event of any conflict between the terms of
the Plan and the terms of any insurance contract purchased hereunder, the Plan provisions shall
control.



     Any life insurance contracts held in the Trust Fund or in the separate trust are subject to the
following limits:



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(a) Ordinary life -For purposes of these incidental insurance provisions, ordinary life insurance
contracts are contracts with both nondecreasing death benefits and nonincreasing premiums. If such
contracts are held, less than 1/2 of the aggregate employer contributions allocated to any
Participant shall be used to pay the premiums attributable to them.




(b) Term and universal life -No more than 1/4 of the aggregate employer contributions allocated to
any participant shall be used to pay the premiums on term life insurance contracts, universal life
insurance contracts, and all other life insurance contracts which are not ordinary life.




(c) Combination — The sum of 1/2 of the ordinary life insurance premiums and all other life
insurance premiums shall not exceed 1/4 of the aggregate employer contributions allocated to any
Participant.


20.11. Self-Directed Brokerage Option. If one of the Permissible Investments under the Plan
is Fidelity BrokerageLink®, the self-directed brokerage option (“BrokerageLink”), the Employer
hereby directs the Trustee to use Fidelity Brokerage Services LLC (“FBSLLC”) to purchase or sell
individual securities for each Participant BrokerageLink account (“PBLA”) in accordance with
investment directions provided by such Participant. The Employer directs the Trustee to establish a
PBLA with FBSLLC in the name of the Trustee for each Participant electing to utilize the
BrokerageLink option. Each electing Participant shall be granted limited trading authority over the
PBLA established for such Participant, and FBSLLC shall accept and act upon instructions from such
Participants to buy, sell, exchange, convert, tender, trade and otherwise acquire and dispose of
securities in the PBLA. The provision of BrokerageLink shall be subject to the following:





(a) Each Participant who elects to utilize the BrokerageLink option must complete a BrokerageLink
Participant Acknowledgement Form which incorporates the provisions of the BrokerageLink Account
Terms and Conditions. Upon acceptance by FBSLLC of the BrokerageLink Participant Acknowledgement
Form, FBSLLC will establish a PBLA for the Participant. Participant activity in the PBLA will be
governed by the BrokerageLink Participant Acknowledgement Form and the BrokerageLink Account Terms
and Conditions. If the BrokerageLink Participant Acknowledgement Form or the BrokerageLink Account
Terms and Conditions conflicts with the terms of this Trust, the Plan or an applicable statute or
regulation, the Trust, the Plan or the applicable statute or regulation shall control.




(b) Any successor organization of FBSLLC, through reorganization, consolidation, merger or similar
transactions, shall, upon consummation of such transaction, become the successor broker in
accordance with the terms of this authorization provision.




(c) The Trustee and FBSLLC shall continue to rely on this direction provision until notified to the
contrary. The Employer reserves the right to terminate this direction upon written notice to
FBSLLC (or its successor) and the Trustee, such termination to be implemented as soon as
administratively feasible. Such notice shall be deemed a direction to terminate BrokerageLink as an
investment option.




(d) The Trustee shall provide the Employer with a list of the types of securities which may not be
purchased under BrokerageLink. Administrative procedures governing investment in and withdrawals
from a PBLA will also be provided to the Employer by the Trustee.




(e) With respect to exchanges from the Participant’s Account holding investments outside of the
BrokerageLink option (hereinafter, the “SPO”) into the PBLA, the named fiduciary hereby directs the
Trustee to submit for processing all instructions for purchases into the core account indicated in
the BrokerageLink Account Terms and Conditions (the “BrokerageLink Core Account”) received before
the close of the New York Stock Exchange (“NYSE”) on a particular date resulting from such exchange
requests the next day that the NYSE is operating.




(f) A Participant has the authority to designate an agent to have limited trading authority over
assets in the PBLA established for such Participant. Such agent as the Participant may designate
shall have the same
authority to trade in and otherwise transact business in the PBLA, in the same manner and to the
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extent as the Participant is otherwise empowered to do hereunder, and FBSLLC shall act upon
instructions from the agent as if the instructions had come from the Participant.
Designation of an agent by the Participant is subject to acceptance by FBSLLC of a
completed BrokerageLink Third Party Limited Trading Authorization Form, the terms of which
shall govern the activity of the Participant and the authorized agent. In the event that a
provision of the BrokerageLink Third Party Limited Trading Authorization Form conflicts
with the terms of the BrokerageLink Participant Acknowledgement Form, the BrokerageLink
Account Terms and Conditions, this Trust, the Plan or an applicable statute or regulation,
the terms of the BrokerageLink Participant Acknowledgement Form, the Brokerage Link Account
Terms and Conditions, this Trust, the Plan or the applicable statute or regulation shall
control.




(g) The Participant shall be solely responsible for receiving and responding to all trade
confirmations, account statements, prospectuses, annual reports, proxies and other materials that
would otherwise be distributed to the owner of the PBLA. With respect to proxies for securities
held in the PBLA, FBSLLC shall send a copy of the meeting notice and all proxies and proxy
solicitation materials, together with a voting direction form, to the Participant and the
Participant shall have the authority to direct the exercise of all shareholder rights attributable
to those securities. The Trustee shall not exercise such rights in the absence of direction from
the Participant.




(h) FBSLLC shall buy, sell, exchange, convert, tender, trade and otherwise acquire and dispose of
securities in each PBLA, transfer funds to and from the BrokerageLink Core Account and the SPO
default fund, collect any fees or other remuneration due FBSLLC or any of its affiliates (other
than the Fidelity BrokerageLink Plan related Account Fee, which shall be assessed and collected as
described in the Service Agreement), and make distributions to the Participant, in accordance with
the Service Agreement. No prior notice to or consent from the Participant is required. In the
event of a transfer of the Plan to another service provider, the directions of the Employer in
transferring Plan assets shall control. Such transfers may be effected without notice to or consent
from the Participant.




(i) FBSLLC may accept from the Participant changes to indicative data including, but not limited
to, postal address, email address, and phone number associated with the PBLA established for the
Participant.


20.12. Employer Stock Investment Option. If one of the Permissible Investments is equity
securities issued by the Employer or a Related Employer (“Employer Stock”), such Employer Stock
must be publicly traded and “qualifying employer securities” within the meaning of ERISA Section
407(d)(5). Plan investments in Employer Stock shall be made via the Employer Stock Investment Fund
(the “Stock Fund”) which shall consist of either (i) the shares of Employer Stock held for each
Participant who participates in the Stock Fund (a “Share Accounting Stock Fund”), or (ii) a
combination of shares of Employer Stock and short-term liquid investments, consisting of mutual
fund shares or commingled money market pool units as agreed to by the Employer and the Trustee,
which are necessary to satisfy the Stock Fund’s cash needs for transfers and payments (a “Unitized
Stock Fund”). Dividends received by the Stock Fund are reinvested in additional shares of Employer
Stock or, in the case of a Unitized Stock Fund, in short-term liquid investments. The
determination of whether each Participant’s interest in the Stock Fund is administered on a
share-accounting or a unitized basis shall be determined by the Employer’s election in the Service
Agreement.




     In the case of a Unitized Stock Fund, such units shall represent a proportionate interest in all
assets of the Unitized Stock Fund, which includes shares of Employer Stock, short-term investments,
and at times, receivables for dividends and/or Employer Stock sold and payables for Employer Stock
purchased. A net asset value per unit shall be determined daily for each cash unit outstanding of
the Unitized Stock Fund. The return earned by the Unitized Stock Fund shall represent a combination
of the dividends paid on the shares of Employer Stock held by the Unitized Stock Fund, gains or
losses realized on sales of Employer Stock, appreciation or depreciation in the market price of
those shares owned, and interest on the short-term investments held by the Unitized Stock Fund. A
target range for the short-term liquid investments shall be maintained for the Unitized Stock Fund.
The named fiduciary shall, after consultation with the Trustee, establish and communicate to the
Trustee in writing such target range and a drift allowance for such short-term liquid investments.
Such target range and drift allowance may be changed by



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the named fiduciary, after consultation with the Trustee, provided any such change is communicated
to the Trustee in writing. The Trustee is responsible for ensuring that the actual short-term
liquid investments held in the Unitized Stock Fund fall within the agreed upon target range over
time, subject to the Trustee’s ability to execute open-market trades in Employer Stock or to
otherwise trade with the Employer.




     Investments in Employer Stock shall be subject to the following limitations:




(a) Acquisition Limit. Pursuant to the Plan, the Trust may be invested in Employer Stock to
the extent necessary to comply with investment directions under Section 8.02 of the Plan.
Notwithstanding the foregoing, effective for Deferral Contributions made for Plan Years beginning
on or after January 1, 1999, the portion of a Participant’s Deferral Contributions that the
Employer may require to be invested in Employer Stock for a Plan Year cannot exceed one percent of
such Participant’s Compensation for the Plan Year.




(b) Fiduciary Duty of Named Fiduciary. The Administrator or any person designated by the
Administrator as a named fiduciary under Section 19.01 (the “named fiduciary”) shall continuously
monitor the suitability under the fiduciary duty rules of ERISA Section 404(a)(1) (as modified by
ERISA Section 404(a)(2)) of acquiring and holding Employer Stock. The Trustee shall not be liable
for any loss, or by reason of any breach, which arises from the directions of the named fiduciary
with respect to the acquisition and holding of Employer Stock, unless it is clear on their face
that the actions to be taken under those directions would be prohibited by the foregoing fiduciary
duty rules or would be contrary to the terms of the Plan or this Trust Agreement.




(c) Execution of Purchases and Sales. Purchases and sales of Employer Stock shall be made
on the open market on the date on which the Trustee receives in good order all information and
documentation necessary to accurately effect such purchases and sales or (i) if later, in the case
of purchases, the date on which the Trustee has received a transfer of the funds necessary to make
such purchases, (ii) as otherwise provided in the Service Agreement, or (iii) as provided in
Subsection (d) below. Such general rules shall not apply in the following circumstances:




(1) If the Trustee is unable to determine the number of shares required to be purchased or sold on
such day;




(2) If the Trustee is unable to purchase or sell the total number of shares required to be
purchased or sold on such day as a result of market conditions; or




(3) If the Trustee is prohibited by the Securities and Exchange Commission, the New York Stock
Exchange, or any other regulatory body from purchasing or selling any or all of the shares required
to be purchased or sold on such day.




     In the event of the occurrence of the circumstances described in (1), (2), or (3) above, the
Trustee shall purchase or sell such shares as soon as possible thereafter and, in the case of a
Share Accounting Stock Fund, shall determine the price of such purchases or sales to be the average
purchase or sales price of all such shares purchased or sold, respectively.




(d) Purchases and Sales from or to Employer. If directed by the Employer in writing prior
to the trading date, the Trustee may purchase or sell Employer Stock from or to the Employer if the
purchase or sale is for adequate consideration (within the meaning of ERISA Section 3(18)) and no
commission is charged. If Employer contributions or contributions made by the Employer on behalf of
the Participants under the Plan are to be invested in Employer Stock, the Employer may transfer
Employer Stock in lieu of cash to the Trust. In such case, the shares of Employer Stock to be
transferred to the Trust will be valued at a price that constitutes adequate consideration (within
the meaning of ERISA Section 3(18)).



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(e) Use of Broker to Purchase Employer Stock. The Employer hereby directs the Trustee to
use Fidelity Capital Markets, Inc., an affiliate of the Trustee, or any other affiliate or
subsidiary of the Trustee (collectively, “Capital Markets”), to provide brokerage services in
connection with all market purchases and sales of Employer Stock for the Stock Fund, except in
circumstances where the Trustee has determined, in accordance with its standard trading guidelines
or pursuant to Employer direction, to seek expedited settlement of trades. The Trustee shall
provide the Employer with the commission schedule for such transactions and a copy of Capital
Markets’ brokerage placement practices. The following shall apply as well:




(1) Any successor organization of Capital Markets through reorganization, consolidation, merger, or
similar transactions, shall, upon consummation of such transaction, become the successor broker in
accordance with the terms of this provision.




(2) The Trustee shall continue to rely on this Employer direction until notified to the contrary.
The Employer reserves the right to terminate this authorization upon sixty (60) days written notice
to Capital Markets (or its successor) and the Trustee and the Employer and the Trustee shall decide
on a mutually-agreeable alternative procedure for handling brokerage transactions on behalf of the
Stock Fund.




(f) Securities Law Reports. The named fiduciary shall be responsible for filing all reports
required under Federal or state securities laws with respect to the Trust’s ownership of Employer
Stock; including, without limitation, any reports required under Section 13 or 16 of the Securities
Exchange Act of 1934 and shall immediately notify the Trustee in writing of any requirement to stop
purchases or sales of Employer Stock pending the filing of any report. The Trustee shall provide to
the named fiduciary such information on the Trust’s ownership of Employer Stock as the named
fiduciary may reasonably request in order to comply with Federal or state securities laws.




(g) Voting and Tender Offers. Notwithstanding any other provision of the Trust Agreement
the provisions of this Subsection shall govern the voting and tendering of Employer Stock. For
purposes of this Subsection, each Participant shall be designated as a named fiduciary under ERISA
with respect to shares of Employer Stock that reflect that portion, if any, of the Participant’s
interest in the Stock Fund not acquired at the direction of the Participant in accordance with
ERISA Section 404(c).




     The Employer, after consultation with the Trustee, shall provide and pay for all printing, mailing,
tabulation and other costs associated with the voting and tendering of Employer Stock, except as
required by law. The Trustee, after consultation with the Employer, shall prepare the necessary
documents associated with the voting and tendering of Employer Stock, unless the Employer directs
the Trustee not to do so.




(1) Voting.




(A) When the issuer of the Employer Stock prepares for any annual or special meeting, the Employer
shall notify the Trustee thirty (30) days in advance of the intended record date and shall cause a
copy of all proxy solicitation materials to be sent to the Trustee. If requested by the Trustee,
the Employer shall certify to the Trustee that the aforementioned materials represent the same
information that is distributed to shareholders of Employer Stock. Based on these materials the
Trustee shall prepare a voting instruction form. At the time of mailing of notice of each annual or
special stockholders’ meeting of the issuer of the Employer Stock, the Employer shall cause a copy
of the notice and all proxy solicitation materials to be sent to each Participant with an interest
in Employer Stock held in the Trust, together with the foregoing voting instruction form to be
returned to the Trustee or its designee. The form shall show the proportional interest in the
number of full and fractional shares of Employer Stock credited to the Participant’s Sub-Accounts
held in the Stock Fund. The Employer shall



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provide the Trustee with a copy of any materials provided to the Participants and shall (if the
mailing is not handled by the Trustee) notify the Trustee that the materials have been mailed or
otherwise sent to Participants.




(B) Each Participant with an interest in the Stock Fund shall have the right to direct the Trustee
as to the manner in which the Trustee is to vote (including not to vote) that number of shares of
Employer Stock that is credited to his Account, if the Plan uses share accounting, or, if
accounting is by units of participation, that reflects such Participant’s proportional interest in
the Stock Fund (both vested and unvested). Directions from a Participant to the Trustee concerning
the voting of Employer Stock shall be communicated in writing, or by such other means mutually
acceptable to the Trustee and the Employer. These directions shall be held in confidence by the
Trustee and shall not be divulged to the Employer, or any officer or employee thereof, or any other
person, except to the extent that the consequences of such directions are reflected in reports
regularly communicated to any such persons in the ordinary course of the performance of the
Trustee’s services hereunder. Upon its receipt of the directions, the Trustee shall vote the shares
of Employer Stock that reflect the Participant’s interest in the Stock Fund as directed by the
Participant. The Trustee shall not vote shares of Employer Stock that reflect a Participant’s
interest in the Stock Fund for which the Trustee has received no direction from the Participant,
except as required by law; provided, however, that the Employer (acting as named fiduciary) may
direct the Trustee in the Service Agreement to vote shares of Employer Stock that reflect a
Participant’s interest in the Stock Fund for which the Trustee has received no directions from the
Participant in the same proportion on each issue as it votes those shares that reflect all
Participants’ interests in the Stock Fund (in the aggregate) for which it received voting
instructions from Participants.




(2) Tender Offers.




(A) Upon commencement of a tender offer for any securities held in the Trust that are Employer
Stock, the Employer shall timely notify the Trustee in advance of the intended tender date and
shall cause a copy of all materials to be sent to the Trustee. The Employer shall certify to the
Trustee that the aforementioned materials represent the same information distributed to
shareholders of Employer Stock. Based on these materials, and after consultation with the Employer,
the Trustee shall prepare a tender instruction form and shall provide a copy of all tender
materials to be sent to each Participant with an interest in the Stock Fund, together with the
foregoing tender instruction form, to be returned to the Trustee or its designee. The tender
instruction form shall show the number of full and fractional shares of Employer Stock credited to
the Participant’s Account, if the Plan uses share accounting, or, if accounting is by units of
participation, that reflect the Participant’s proportional interest in the Stock Fund (both vested
and unvested). The Employer shall notify each Participant with an interest in such Employer Stock
of the tender offer and utilize its best efforts to timely distribute or cause to be distributed to
the Participant the tender materials and the tender instruction form described herein. The Employer
shall provide the Trustee with a copy of any materials provided to the Participants and shall (if
the mailing is not handled by the Trustee) notify the Trustee that the materials have been mailed
or otherwise sent to Participants.




(B) Each Participant with an interest in the Stock Fund shall have the right to direct the Trustee
to tender or not to tender some or all of the shares of Employer Stock that are credited to his
Account, if the Plan uses share accounting, or, if accounting is by units of participation, that
reflect such Participant’s proportional interest in the Stock Fund (both vested and unvested).
Directions from a Participant to the Trustee concerning the tender of Employer Stock shall be
communicated in writing, or by such other means as is agreed upon by the Trustee and the Employer
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shall be held in confidence by the Trustee and shall not be divulged to the Employer, or
any officer or employee thereof, or any other person, except to the extent that the
consequences of such directions are reflected in reports regularly communicated to any such
persons in the ordinary course of the performance of the Trustee’s services hereunder. The
Trustee shall tender or not tender shares of Employer Stock as directed by the Participant.
Except as otherwise required by law, the Trustee shall not tender shares of Employer Stock
that are credited to a Participant’s Account, if the Plan uses share accounting, or, if
accounting is by units of participation, that reflect a Participant’s proportional interest
in the Stock Fund for which the Trustee has received no direction from the Participant.




(C) A Participant who has directed the Trustee to tender some or all of the shares of Employer
Stock that reflect the Participant’s proportional interest in the Stock Fund may, at any time prior
to the tender offer withdrawal date, direct the Trustee to withdraw some or all of such tendered
shares, and the Trustee shall withdraw the directed number of shares from the tender offer prior to
the tender offer withdrawal deadline. A Participant shall not be limited as to the number of
directions to tender or withdraw that the Participant may give to the Trustee.




(D) A direction by a Participant to the Trustee to tender shares of Employer Stock that reflect the
Participant’s proportional interest in the Stock Fund shall not be considered a written election
under the Plan by the Participant to withdraw, or have distributed, any or all of his withdrawable
shares. If the Plan uses share accounting, the Trustee shall credit to the Participant’s Account
the proceeds received by the Trustee in exchange for the shares of Employer Stock tendered from the
Participant’s Account. If accounting is by units of participation, the Trustee shall credit to each
proportional interest of the Participant from which the tendered shares were taken the proceeds
received by the Trustee in exchange for the shares of Employer Stock tendered from that interest.
Pending receipt of direction (through the Administrator) from the Participant or the named
fiduciary, as provided in the Plan, as to which of the remaining Permissible Investments the
proceeds should be invested in, the Trustee shall invest the proceeds in the Permissible Investment
specified for such purposes in the Service Agreement.




(h) Shares Credited. If accounting with respect to the Stock Fund is by units of
participation, then for all purposes of this Section 20.12, the number of shares of Employer Stock
deemed “reflected” in a Participant’s proportional interest shall be determined as of the last
preceding valuation date. The trade date is the date the transaction is valued.




(i) General. With respect to all rights other than the right to vote, the right to tender,
and the right to withdraw shares previously tendered, in the case of Employer Stock credited to a
Participant’s Account or proportional interest in the Stock Fund, the Trustee shall follow the
directions of the Participant and if no such directions are received, the directions of the named
fiduciary. The Trustee shall have no duty to solicit directions from Participants. The
Administrator is responsible for ensuring that (i) the procedures established in accordance with
the provisions of Subsection 20.12(g) are sufficient to safeguard the confidentiality of the
information described therein, (ii) such procedures are being followed, and (iii) an independent
fiduciary, as described in regulations issued under ERISA Section 404(c), is appointed when needed
in accordance with those regulations.




(j) Conversion. All provisions in this Section 20.12 shall also apply to any securities
received as a result of a conversion to Employer Stock.


20.13. Voting; Delivery of Information. The Trustee shall deliver, or cause to be executed
and delivered, to the Employer or Administrator all notices, prospectuses, financial statements,
proxies and proxy soliciting materials received by the Trustee relating to securities held by the
Trust or, if applicable, deliver these materials to the





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appropriate Participant or the Beneficiary of a deceased Participant. Unless provided otherwise in
the Service Agreement, the Trustee shall vote any securities held by the Trust in accordance with
the instructions of the Participant or the Beneficiary of a deceased Participant and shall not vote
securities for which it has not received instructions.



20.14. Compensation and Expenses of Trustee. The Trustee’s fee for performing its duties
hereunder shall be such reasonable amounts as specified in the Service Agreement or any other
written agreement with the Employer. Such fee, any taxes of any kind which may be levied or
assessed upon or with respect to the Trust Fund, and any and all expenses, including without
limitation legal fees and expenses of administrative and judicial proceedings, reasonably incurred
by the Trustee in connection with its duties and responsibilities hereunder shall, unless some or
all have been paid by said Employer, be paid from the Trust in the method specified in the Service
Agreement.



20.15. Reliance by Trustee on Other Persons. The Trustee may rely upon and act upon any
writing from any person, including the Investment Professional, authorized by the Employer or the
Administrator pursuant to the Service Agreement or any other written direction to give instructions
concerning the Plan and may conclusively rely upon and be protected in acting upon any written
order from the Employer, the Investment Professional, or the Administrator or upon any other
notice, request, consent, certificate, or other instructions or paper reasonably believed by it to
have been executed by a duly authorized person, so long as it acts in good faith in taking or
omitting to take any such action. The Trustee need not inquire as to the basis in fact of any
statement in writing received from the Employer, the Investment Professional, or the Administrator.




     The Trustee shall be entitled to rely on the latest certificate it has received from the Employer
or the Administrator as to any person or persons authorized to act for the Employer or the
Administrator hereunder and to sign on behalf of the Employer or the Administrator any directions
or instructions, until it receives from the Employer or the Administrator written notice that such
authority has been revoked.



     Except with respect to instructions from a Participant as to the Participant’s Account that are
otherwise authorized under the Plan, the Trustee shall be under no duty to take any action with
respect to any Participant’s Account (other than as specified herein) unless and until the
Employer, the Investment Professional, or the Administrator furnishes the Trustee with written
instructions on a form acceptable to the Trustee, and the Trustee agrees thereto in writing. The
Trustee shall not be liable for any action taken pursuant to the Employer’s, the Investment
Professional’s, or the Administrator’s written instructions (nor for the collection of
contributions under the Plan, nor the purpose or propriety of any distribution made thereunder).


20.16. Indemnification by Employer. The Employer shall indemnify and save harmless the
Trustee, and all affiliates, employees, agents and sub-contractors of the Trustee, from and against
any and all liability or expense (including reasonable attorneys’ fees) to which the Trustee, or
such other individuals or entities, may be subjected by reason of any act or conduct being taken in
the performance of any Plan-related duties, including those described in this Trust Agreement and
the Service Agreement, unless such liability or expense results from the Trustee’s, or such other
individuals’ or entities’, negligence or willful misconduct.



20.17. Consultation by Trustee with Counsel. The Trustee may consult with legal counsel
(who may be but need not be counsel for the Employer or the Administrator) concerning any question
which may arise with respect to its rights and duties under the Plan and Trust, and the opinion of
such counsel shall, to the extent permitted by law, be full and complete protection in respect of
any action taken or omitted by the Trustee hereunder in good faith and in accordance with the
opinion of such counsel.



20.18. Persons Dealing with the Trustee. No person dealing with the Trustee shall be bound
to see to the application of any money or property paid or delivered to the Trustee or to inquire
into the validity or propriety of any transactions.



20.19. Resignation or Removal of Trustee. The Trustee may resign at any time by written
notice to the Employer, which resignation shall be effective 60 days after delivery to the
Employer. The Trustee may be removed





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by the Employer by written notice to the Trustee, which removal shall be effective 60 days after
delivery to the Trustee or such shorter period as may be mutually agreed upon by the Employer and
the Trustee.




     Except in the case of Plan termination, upon resignation or removal of the Trustee, the Employer
shall appoint a successor trustee. Any such successor trustee shall, upon written acceptance of his
appointment, become vested with the estate, rights, powers, discretion, duties and obligations of
the Trustee hereunder as if he had been originally named as Trustee in this Agreement.



     Upon resignation or removal of the Trustee, the Employer shall no longer participate in this volume
submitter plan and shall be deemed to have adopted an individually designed plan. In such event,
the Employer shall appoint a successor trustee within said 60-day period and the Trustee shall
transfer the assets of the Trust to the successor trustee upon receipt of sufficient evidence (such
as a determination letter or opinion letter from the Internal Revenue Service or an opinion of
counsel satisfactory to the Trustee) that such trust shall be a qualified trust under the Code.



     The appointment of a successor trustee shall be accomplished by delivery to the Trustee of written
notice that the Employer has appointed such successor trustee, and written acceptance of such
appointment by the successor trustee. The Trustee may, upon transfer and delivery of the Trust
Fund to a successor trustee, reserve such reasonable amount as it shall deem necessary to provide
for its fees, compensation, costs and expenses, or for the payment of any other liabilities
chargeable against the Trust Fund for which it may be liable. The Trustee shall not be liable for
the acts or omissions of any successor trustee.


20.20. Fiscal Year of the Trust. The fiscal year of the Trust shall coincide with the Plan
Year.



20.21. Amendment. In accordance with provisions of the Plan, and subject to the limitations
set forth therein, this Trust Agreement may only be amended by an instrument in writing signed by
the Employer and the Trustee. No amendment to this Trust Agreement shall divert any part of the
Trust Fund to any purpose other than as provided in Section 20.03.



20.22. Plan Termination. Upon termination or partial termination of the Plan or complete
discontinuance of contributions thereunder, the Trustee shall make distributions to the
Participants or other persons entitled to distributions as the Employer or Administrator directs in
accordance with the provisions of the Plan. In the absence of such instructions and unless the Plan
otherwise provides, the Trustee shall notify the Employer or Administrator of such situation and
the Trustee shall be under no duty to make any distributions under the Plan until it receives
written instructions from the Employer or Administrator. Upon the completion of such distributions,
the Trust shall terminate, the Trustee shall be relieved from all liability under the Trust, and no
Participant or other person shall have any claims thereunder, except as required by applicable law.



20.23. Permitted Reversion of Funds to Employer. If it is determined by the Internal
Revenue Service that the Plan does not initially qualify under Code Section 401, all assets then
held under the Plan shall be returned by the Trustee, as directed by the Administrator, to the
Employer, but only if the application for determination is made by the time prescribed by law for
filing the Employer’s return for the taxable year in which the Plan was adopted or such later date
as may be prescribed by regulations. Such distribution shall be made within one year after the date
the initial qualification is denied. Upon such distribution the Plan shall be considered to be
rescinded and to be of no force or effect.




     Contributions under the Plan are conditioned upon their deductibility under Code Section 404. In
the event the deduction of a contribution made by the Employer is disallowed under Code Section
404, such contribution (to the extent disallowed) must be returned to the Employer within one year
of the disallowance of the deduction.



     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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20.24. Governing Law. This Trust Agreement shall be construed, administered and enforced
according to ERISA and, to the extent not preempted thereby, the laws of the State or Commonwealth
in which the Trustee has its principal place of business.



20.25. Assignment and Successors. This Trust Agreement, and any of its rights and
obligations hereunder, may not be assigned by any party without the prior written consent of the
other party(ies), and such consent may be withheld in any party’s sole discretion. Notwithstanding
the foregoing, the Trustee may assign this Agreement in whole or in part, and any of its rights and
obligations hereunder, to a subsidiary or affiliate of the Trustee without consent of the Employer.
Any successor to the Trustee or successor trustee, either through sale or transfer of the business
or trust department of the Trustee or successor trustee, or through reorganization, consolidation,
or merger, or any similar transaction of either the Trustee or successor trustee, shall, upon
consummation of the transaction, become the successor trustee under this Agreement. All provisions
in this Trust Agreement shall extend to and be binding upon the parties hereto and their respective
successors and permitted assigns.





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Volume Submitter Defined Contribution Plan



ADDENDUM



RE: Code Sections 401(k) and 415 2007 Final Regulations



Katrina Emergency Tax Relief Act of 2005 and



Gulf Opportunity Zone Act of 2005



Amendments for Fidelity Basic Plan Document No. 14



PREAMBLE



Adoption and Effective Date of Amendment. This amendment of the Plan is adopted to reflect
the final regulations under Internal Revenue Code (Code) Sections 401(k) and 415 and to reflect
amendments to the Code pursuant to the Katrina Emergency Tax Relief Act (“KETRA”) and the Gulf
Opportunity Zone Act of 2005 (“GOZA”).. This amendment is intended as good faith compliance with
the requirements of Code Sections 401(k) and 415, KETRA, and GOZA and is to be construed in
accordance with guidance issued thereunder. This amendment shall be effective as described below.



Supersession of Inconsistent Provisions. This amendment shall supersede the provisions of
the Plan to the extent those provisions are inconsistent with the provisions of this amendment.





	 	1.	 	Effective for Plan Years and Limitation Years beginning on and after July 1, 2007, the first
paragraph of Section 2.01(k) is hereby amended in its entirety, to provide as follows:






(k) “Compensation” (subject to any adjustments thereto in Section 5.02, for purposes of determining
the amount and allocation of contributions, or in Section 6.12(c), for purposes of applying the
Code Section 415 limitations) means wages as defined in Code Section 3401(a) (for purposes of
income tax withholding at the source) plus amounts that would be included in wages but for an
election under Code Section 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b) and all
other payments of compensation to an Eligible Employee by the Employer (in the course of the
Employer’s trade or business) for services to the Employer while employed as an Eligible Employee
for which the Employer is required to furnish the Eligible 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)). Notwithstanding anything to the contrary herein, however, severance
amounts paid after severance from employment shall be excluded from Compensation.




(1) For purposes of this Section 2.01(k), “severance amounts” are any amounts paid after severance
from employment, except a payment of regular compensation for services during the Eligible
Employee’s regular working hours, or compensation for services outside the Eligible Employee’s
regular working hours (such as overtime or shift differential), commissions, bonuses, or other
similar payments provided such payment would have been made prior to a severance from employment if
the Eligible Employee had continued in employment with the Employer, provided such amounts are paid
by the later of (A) 2-1/2 months after or (B) the end of the Limitation Year that includes the date
of the Eligible Employee’s severance from employment (as defined in Subsection 2.01(k)(2) below).



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(2) For purposes of this Section 2.01(k), an Eligible Employee has a “severance from employment”
when (i) the employee ceases to be an employee of an employer (applying the aggregation rules in
Code Section 414) maintaining a plan and (ii) in connection with a change of employment, the
individual’s new employer does not maintain such plan with respect to the individual. The
determination of whether an Eligible Employee ceases to be an employee of an employer maintaining a
plan is based on all of the relevant facts and circumstances.




	 	2.	 	Effective for Plan Years and Limitation Years beginning on and after July 1, 2007, the third
paragraph of Section 2.01(k) is hereby amended, in its entirety to provide as follows:






     Compensation shall generally be based on the amount actually paid to the Eligible
Employee during the Plan Year or, for purposes of Article 5, if so elected by the Employer in
Subsection 1.05(b) of the Adoption Agreement, during that portion of the Plan Year during which
the Eligible Employee is an Active Participant. Notwithstanding the preceding sentence,
Compensation for purposes of Article 15 (Top-Heavy Provisions) shall be based on the amount
actually paid or made available to the Participant during the Plan Year. Compensation is treated as
paid on a date if it is actually paid on that date or it would have been paid on that date but for
an
election under Code Section 125, 132(f)(4), 401(k), 403(b), 408(k), 408(p)(2)(A)(i), or 457(b).




	 	3.	 	Effective for Plan Years and Limitation Years beginning on and after July 1, 2007, Subsections
(1), (2), and
(3) of Section 2.01(k) are re-numbered as Subsections (3), (4), and (5).
	 
	 	4.	 	Effective for Plan Years beginning on and after July 1, 2007, the first paragraph of Section
5.02 is hereby amended to provide as follows:






5.02 Compensation Taken into Account in Determining Contributions. In determining the
amount or allocation of any contribution that is based on Compensation, only Compensation paid to a
Participant for services rendered to the Employer while employed as an Eligible Employee shall be
taken into account. Except as otherwise specifically provided in this Article 5, for purposes of
determining the amount and allocation of contributions under this Article 5, Compensation shall not
include any amounts elected by the Employer with respect to such contributions in Subsection
1.05(a) or (b), as applicable, of the Adoption Agreement.




	 	5.	 	Effective for Limitation Years beginning on and after July 1, 2007, Section 6.12 is hereby
amended in its entirety to provide as follows:






6.12. Code Section 415 Limitations. Notwithstanding any other provisions of the Plan, the
following limitations shall apply:




(a) Employer Maintains Single Plan: If the “415 employer” does not maintain any other
qualified defined contribution plan or any “welfare benefit fund”, “individual medical benefit
account”, or “simplified employee pension” in addition to the Plan, the provisions of this
Subsection 6.12(a) shall apply.


(1) If a Participant does not participate in, and has never participated in any other qualified
defined contribution plan, “welfare benefit fund”, “individual medical benefit account”, or
“simplified employee pension” maintained by the “415 employer”, which provides an “annual
addition”, the amount of “annual additions” to the Participant’s Account for a Limitation Year
shall not exceed the lesser of the “maximum permissible amount” or any other limitation contained
in the Plan. If a contribution that would otherwise be contributed or allocated to the
Participant’s Account would cause the “annual additions” for the Limitation Year to exceed the
“maximum permissible amount”, the amount contributed or allocated shall be reduced so that the
“annual additions” for the Limitation Year shall equal the “maximum permissible amount”.





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(2) Prior to the determination of a Participant’s actual Compensation for a Limitation Year, the
“maximum permissible amount” may be determined on the basis of a reasonable estimation of the
Participant’s Compensation for such Limitation Year, uniformly determined for all Participants
similarly situated. Any Employer contributions based on estimated annual Compensation shall be
reduced by any “excess 415 amounts” carried over from prior Limitation Years.



(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 Compensation for such Limitation Year.





(b) Employer Maintains Multiple Defined Contribution Type Plans: Unless the Employer
specifies another method for limiting “annual additions” in the 415 Correction Addendum to the
Adoption Agreement, if the “415 employer” maintains any other qualified defined contribution plan
or any “welfare benefit fund”, “individual medical benefit account”, or “simplified employee
pension” in addition to the Plan, the provisions of this Subsection 6.12(b) shall apply.




(1) If a Participant is covered under any other qualified defined contribution plan or any “welfare
benefit fund”, “individual medical benefit account”, or “simplified employee pension” maintained by
the “415 employer”, that provides an “annual addition”, the amount of “annual additions” to the
Participant’s Account for a Limitation Year shall not exceed the lesser of




(A) the “maximum permissible amount”, reduced by the sum of any “annual additions” to the
Participant’s accounts for the same Limitation Year under such other qualified defined contribution
plans and “welfare benefit funds”, “individual medical benefit accounts”, and “simplified employee
pensions”, or




(B) any other limitation contained in the Plan.




     If the “annual additions” with respect to a Participant under other qualified
defined contribution plans, “welfare benefit funds”, “individual medical benefit
accounts”, and “simplified employee pensions” maintained by the “415 employer” are
less than the “maximum permissible amount” and a contribution that would otherwise be
contributed or allocated to the Participant’s Account under the Plan would cause the
“annual additions” for the Limitation Year to exceed the “maximum permissible amount”,
the amount to be contributed or allocated shall be reduced so that the “annual additions”
for the Limitation Year shall equal the “maximum permissible amount”. If the “annual
additions” with respect to the Participant under such other qualified 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 shall be contributed or allocated to the Participant’s
Account under the Plan for the Limitation Year.




(2) Prior to the determination of a Participant’s actual Compensation for the Limitation Year, the
amounts referred to in Subsection 6.12(b)(1)(A) above may be determined on the basis of a
reasonable estimation of the Participant’s Compensation for such Limitation Year, uniformly
determined for all Participants similarly situated. Any Employer contribution based on estimated
annual Compensation shall be reduced by any “excess 415 amounts” carried over from prior Limitation
Years.



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(3) As soon as is administratively feasible after the end of the Limitation Year, the amounts
referred to in Subsection 6.12(b)(1)(A) shall be determined on the basis of the Participant’s
actual Compensation for such Limitation Year.


(c) Adjustments to Compensation: Compensation for purposes of this Section 6.12 shall be
subject to the following:





(1) Compensation shall be based on compensation for all services to the “415 employer.”




(2) Compensation shall be based on the amount actually paid or made available to the Participant
(or, if earlier, includible in the gross income of the Participant) during the Limitation Year.




(3) An Eligible Employee’s severance from employment, as defined in Section 2.01(k), shall be
applied using the modification to the employer aggregation rules prescribed in Code Section 415(h).




(4) Compensation shall include amounts paid by the later of (A) 2-1/2 months after or (B) the end
of the Limitation Year that includes the date of the Participant’s severance from employment (as
defined in Section 2.01(k), modified as provided in subparagraph (c)(3) above) if such amounts are
either payments for unused accrued bona fide sick, vacation, or other leave (but only if the
Eligible Employee would have been able to use the leave if employment had continued), or received
by a Participant pursuant to a nonqualified unfunded deferred compensation plan, but only if the
payment would have been paid to the Participant at the same time if the Participant had not severed
employment and only to the extent that the payment is includible in the Participant’s gross income.




(5) Compensation shall include amounts that otherwise would be excluded as “severance amounts” if
such amounts are paid to an individual who does not currently perform services for the employer
because of qualified military service (as used in Code Section 414(u)(1)) to the extent those
amounts 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 or
to a Participant who is permanently and totally disabled.




(6) Compensation shall include amounts earned, but not paid during the Limitation Year solely
because of the timing of pay periods and pay dates, provided




(A) such amounts are paid during the first few weeks of the next Limitation Year;




(B) such amounts are included on a uniform and consistent basis with respect to all similarly
situated Participants; and




(C) no such amounts are included in more than one Limitation Year.




     In addition, for Limitation Years beginning on or after July 1, 2007, Compensation for
purposes of this Section 6.12 shall not reflect compensation for a year greater than the limit
under
Code Section 401(a)(17) that applies to that year.




(d) Corrections: In correcting an “excess 415 amount” in a Limitation Year beginning on or
after July 1, 2007, the Employer may use any appropriate correction under the Employee Plans
Compliance Resolution System, or any successor thereto.



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(e) Exclusion from Annual Additions: Restorative payments allocated to a Participant’s
Account, which include payments made to restore losses to the Plan resulting from actions (or a
failure to act) by a fiduciary for which there is a reasonable risk of liability under Title I of
ERISA or under other applicable federal or state law, where similarly situated Participants are
similarly treated do not give rise to an “annual addition” for any Limitation Year.




	 	6.	 	Effective August 25, 2005, a new Section 10.08 is added at the end of Article 10 to provide as
follows:






10.08 Qualified Hurricane Distributions. Qualified Individuals (as defined in subsection (b) below)
may designate all or a portion of a qualifying distribution as a Qualified Hurricane Distribution
(as defined in subsection (a) below).




(a) A “Qualified Hurricane Distribution” means any distribution made on or after the QHD Effective
Date (as defined in subsection (c) below) and before the QHD Distribution Date (as defined in
subsection (d) below) to a Qualified Individual, to the extent that such distribution, when
aggregated with all other Qualified Hurricane Distributions to the Qualified Individual made under
the Plan (and under any other plan maintained by the Employer or a Related Employer), does not
exceed $100,000. A Qualified Hurricane Distribution must be made in accordance with and pursuant
to the distribution provisions of the Plan, except that:




(1) A Qualified Hurricane Distribution of amounts attributable to Nonelective Employer
Contributions, Deferral Contributions and Qualified Nonelective Employer contributions shall be
deemed to be made after the occurrence of any distributable events otherwise applicable under Code
section 401(k)(2)(B)(i), such as termination of employment (and shall be deemed permissible under
Section 12.01), and




(2) The requirements of Code sections 401(a)(31), 402(f) and 3405 and Section
13.04 shall not apply.




(b) A “Qualified Individual” means any individual whose principal place of abode on




(1) August 28, 2005, is located in the Hurricane Katrina disaster area (as defined in Code section
1400M(2))and who has sustained an economic loss by reason of Hurricane Katrina;




(2) September 23, 2005, is located in the Hurricane Rita disaster area (as defined in Code section
1400M(4)) and who has sustained an economic loss by reason of Hurricane Rita; or




(3) October 23, 2005, is located in the Hurricane Wilma disaster area (as defined in Code section
1400M(6)) and who has sustained an economic loss by reason of Hurricane Wilma.




(c) The “QHD Effective Date” means




(1) August 25, 2005, with respect to a Qualified Individual described in subsection (b)(1) above;




(2) September 23, 2005, with respect to a Qualified Individual described in subsection (b)(2)
above; and



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(3) October 23, 2005, with respect to a Qualified Individual described in subsection (b)(3) above.




(d) The “QHD Distribution Date” means




(1) January 1, 2007, with respect to a Qualified Individual described in subsection (b)(1), (2), or
(3) above.




(e) If the Employer elected to provide for Rollover Contributions in Subsection 1.09(a) of the
Adoption Agreement, an Eligible Employee who received a Qualified Hurricane Distribution, as
defined herein, may repay to the Plan the Qualified Hurricane Distribution, provided the Qualified
Hurricane Distribution is eligible for tax-free rollover treatment. Any such re-contribution will
be treated as having been made in a direct rollover to the Plan, provided it is made during the
three-year period beginning on the day after the date on which the Qualified Hurricane Distribution
was received and does not exceed the amount of such distribution.



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Volume Submitter Defined Contribution Plan



ADDENDUM



RE: Compensation Taken into Account



Amendment for Fidelity Basic Plan Document No. 14


Effective December 11, 2008, the first paragraph of Section 5.02 is hereby amended to provide as
follows:





5.02 Compensation Taken into Account in Determining Contributions. In determining the
amount or allocation of any contribution that is based on Compensation, only Compensation paid to a
Participant for services rendered to the Employer while employed as an Eligible Employee shall be
taken into account. Except as otherwise specifically provided in this Article 5, for purposes of
determining the amount and allocation of contributions under this Article 5, Compensation shall not
include reimbursements or other expense allowances, fringe benefits (cash and non-cash), moving
expenses, deferred compensation, welfare benefits, and any amounts elected by the Employer with
respect to such contributions in Subsection 1.05(a) or (b), as applicable, of the Adoption
Agreement.



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Volume Submitter Defined Contribution Plan



ADDENDUM



RE: Pension Protection Act of 2006,



The Heroes Earnings Assistance and Relief Act of 2008,



The Worker, Retiree and Employee Recovery Act of 2008



And Code Sections 401(k) and 401(m) 2009 Proposed Regulations



Amendments for Fidelity Basic Plan Document No. 14



PREAMBLE



Adoption and Effective Date of Amendment. This amendment of the Plan is adopted to reflect
statutory changes pursuant to the Pension Protection Act of 2006 (“PPA”) and the Heroes Earnings
Assistance and Relief Act of 2008 (“HEART”) and related guidance. This amendment is intended as
good faith compliance with the requirements of the PPA and HEART and is to be construed in
accordance with guidance issued thereunder.



Except as provided otherwise below, the amendments contained herein shall be effective for Plan
Years beginning after December 31, 2006.



Supersession of Inconsistent Provisions. This amendment shall supersede the provisions of
the Plan to the extent those provisions are inconsistent with the provisions of this amendment.



Article 1. Qualified Reservist Distribution. If elected by the Employer in Section (g) of the
corresponding Adoption Agreement Addendum, and notwithstanding anything herein to the contrary,
effective September 11, 2001 (or the later effective date elected by the Employer in such Section
(g)), a Participant ordered or called to active duty for a period in excess of 179 days or for an
indefinite period after September 11, 2001 by reason of being a member of a reserve component (as
defined in section 101 of title 37, United States Code), shall be eligible to elect to receive a
Qualified Reservist Distribution. For purposes of this Article 1, a “Qualified Reservist
Distribution” means a distribution from the Participant’s Account of amounts attributable to
Deferral Contributions, provided such distribution is made during the period beginning on the date
of the order or call to active duty and ending at the close of the active duty period.




Article 2. Direct Rollover Distributions.





	2.1	 	Employee Contributions. Effective for taxable years beginning after December 31, 2006, the
portion of an “eligible rollover distribution” consisting of after-tax Employee Contributions that
are not includable in gross income may be rolled over in a direct rollover distribution to an
annuity contract described in Code section 403(b), provided such contract provides for separate
accounting of amounts so transferred (and earnings thereon).
	 
	2.2	 	Nonspouse Beneficiary Rollovers. Effective for distributions after December 31, 2006, a
designated beneficiary (as defined in Code section 401(a)(9)(E)) of a Participant who is not the
surviving spouse of the Participant may elect to roll over such distribution to an individual
retirement plan described in clause (i) or (ii) of paragraph (8)(B) of Code section 402(c)
established for the purposes of receiving such distribution.
	 
	2.3	 	Roth IRA. Effective for distributions after December 31, 2007, a Roth IRA described in Code
section 408A shall be an “eligible retirement plan,” as defined in Section 13.04(b).




Article 3. Pre-Normal Retirement Age Pension Plan Distributions. If elected by the Employer in
Section (a) of the corresponding Adoption Agreement Addendum, and notwithstanding anything herein
to the contrary, effective for distributions in Plan Years beginning after December 31, 2006 (or
the later effective date elected by the Employer in such Section (a)), an Active Participant may
elect to receive a distribution of the portion of his Account attributable to pension plan
contributions (if applicable) prior to the Active Participant’s attainment of Normal Retirement
Age, provided such Active Participant has attained at least age 62.



Article 4. Qualified Optional Survivor Annuity. Notwithstanding anything herein to the contrary, if
Article 14 is applicable to the Plan, then, effective for Plan Years beginning after December 31,
2007 (subject to the effective date







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applicable in the event that the Plan is maintained pursuant to a collective bargaining agreement
under certain circumstances, as described in section 4.3, below), the Plan shall also permit the
Participant, subject to the spousal consent rules described in Section 14.05, to elect a qualified
optional survivor annuity, which provides for a life annuity payable to the Participant and a
survivor annuity payable to the Participant’s beneficiary equal to either 75% or 50% as described
in 4.1 or 4.2 below, as applicable.





	4.1	 	If the survivor annuity portion of the Plan’s qualified joint and survivor annuity (as defined
in Section 14.01) is less than 75%, then the survivor annuity portion of the qualified optional
survivor annuity shall be 75%.
	 
	4.2	 	If the survivor annuity portion of the Plan’s qualified joint and survivor annuity (as defined
in Section 14.01) is greater than or equal to 75%, then the survivor annuity portion of the
qualified optional survivor annuity shall be 50%.
	 
	4.3	 	Notwithstanding the effective date described above in this Article 4, if the Plan is maintained
pursuant to one or more collective bargaining agreements between employee representatives and one
or more employers ratified on or before August 17, 2006, then this Article 4 shall be effective for
Plan Years beginning on and after the earlier of—






	 	(a)	 	The later of—






	 	(i)	 	January 1, 2008, or
	 
	 	(ii)	 	The date on which the last of such collective bargaining agreements terminates (determined
without regard to any extension thereof after August 17, 2006), or






	 	(b)	 	January 1, 2009.




Article 5. Transfers to the Pension Benefit Guarantee Corporation upon Plan Termination. In the
event that the Employer terminates the Plan, as described in Section 16.06, and, at the time, the
whereabouts of one or more distributees are unknown, as described in Section 12.06, and the
Employer so directs the Trustee, subject to applicable guidance, the Trustee shall transfer the
Accounts of such distributees to the Pension Benefit Guarantee Corporation.



Article 6. Modification of rules governing Hardship Distributions. On and after August 17, 2006, a
hardship withdrawal described in Section 10.05, if otherwise available under the Plan, shall be
available as a result of the financial needs described in paragraphs (1), (3) and (5) of subsection
10.05(a) for a primary beneficiary under the Plan. For this purpose, a “primary beneficiary under
the Plan” is an individual who is named as a beneficiary under the Plan and has an unconditional
right to all or a portion of the Participant’s Account upon the death of the Participant.



Article 7. Removal of Gap Period Income. Effective for plan years beginning after December 31,
2007, notwithstanding anything in the Basic Plan Document or Adoption Agreement (including addenda
thereto) to the contrary, the calculation of income or loss allocable to “excess deferrals”,
“excess contributions”, and “excess aggregate contributions” shall be determined without regard to
the period of time elapsing between the end of the “determination year” and the date of
distribution (also known as the “gap period”).




Article 8. Notification of a Participant for purposes of Automatic Enrollment Contributions.




Notwithstanding anything in the Basic Plan Document or Adoption Agreement (including addenda
thereto) to the contrary, the Notification Date elected by the Employer in the Adoption Agreement
(including addenda thereto) may precede the Automatic Enrollment Effective Date.



Article 9. Modification of Provisions for QACA. Effective for plan years beginning after December
31, 2007, except where a different treatment is indicated in this amendment or the PPA Addendum,
any provision of the Plan applying to a 401(k) Safe Harbor Matching Employer Contribution or a
401(k) Safe Harbor Nonelective Employer Contribution, respectively, will apply to a QACA Matching
Employer Contribution or a QACA Nonelective Employer Contribution, respectively. In addition,
effective for Plan Years beginning on and after January 1, 2010, the same constraints and
requirements regarding Compensation exclusions applied to QACA Matching Employer Contributions
under the Plan shall apply for determining default deferral contributions under the QACA pursuant
to Section (b)(1) of the PPA Addendum.



Article 10. Changing Testing Methods. Effective for plan years beginning after December 31, 2007,
Section 6.11 is amended by replacing it in its entirety with the following:





6.11. Changing Testing Methods. Notwithstanding any other provisions of the Plan, if the
Employer elects to change between the “ADP” testing method and the safe harbor testing method, the
following shall apply:





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(a) Except as otherwise specifically provided in this Section, Section 6.09, or applicable
regulation, the Employer may not change from the “ADP” testing method to the safe harbor testing
method unless Plan provisions adopting the safe harbor testing method are adopted before the first
day of the Plan Year in which they are to be effective and remain in effect for an entire 12-month
Plan Year.




(b) A Plan may be amended during a Plan Year to make safe harbor or QACA Nonelective Employer
Contributions to satisfy the testing rules for such Plan Year if:




(1) The Employer provides both the initial and subsequent notices described in Section 6. 09 for
such Plan Year within the time period prescribed in Section 6.09.




(2) The Employer amends its Adoption Agreement no later than 30 days prior to the end of such Plan
Year to provide for 401(k) Safe Harbor Nonelective Contribution or QACA Nonelective Employer
Contribution in accordance with the provisions of the 401(k) Safe Harbor Nonelective Employer
Contributions Addendum to the Adoption Agreement or the PPA Addendum to the Adoption Agreement.




(c) Except as otherwise specifically provided in this Article, a Plan may not be amended during the
Plan Year to discontinue 401(k) Safe Harbor Nonelective Employer Contributions, 401(k) Safe Harbor
Matching Employer Contributions, QACA Nonelective Employer Contributions, or QACA Matching Employer
Contributions and revert to the “ADP” testing method for such Plan Year.




(d) A Plan may be amended to reduce or suspend 401(k) Safe Harbor Matching Employer Contributions
or QACA Matching Employer Contributions on future contributions, or, effective on and after July 1,
2009, for an Employer which has incurred a substantial business hardship (comparable to a
substantial business hardship described in Code Section 412(c)), 401(k) Safe Harbor Nonelective
Employer Contributions or QACA Nonelective Employer Contributions, during a Plan Year and revert to
the “ADP” testing method for such Plan Year if:




(1) All Active Participants are provided notice of the reduction or suspension describing (i) the
consequences of the amendment, (ii) the procedures for changing their salary reduction agreements,
and (iii) the effective date of the reduction or suspension.




(2) The reduction or suspension of such contributions is no earlier than the later of (i) 30 days
after the date the notice described in paragraph (a) is provided to Active Participants or (ii) the
date the amendment is adopted.




(3) Active Participants are given a reasonable opportunity before the reduction or suspension
occurs, including a reasonable period after the notice described in paragraph (a) is provided to
Active Participants, to change their salary reduction agreements elections.




(4) The Plan satisfies the 401(k) Safe Harbor Matching Employer Contributions or QACA Matching
Employer Contributions provisions of the Adoption Agreement in effect prior to the amendment with
respect to Deferral Contributions made through the effective date of the amendment.




(5) The Plan satisfies the 401(k) Safe Harbor Nonelective Employer Contributions or QACA
Nonelective Contributions provisions of the Adoption Agreement in effect prior to the amendment
with respect to the safe harbor compensation (compensation meeting the requirements of Section
1.401(k)-3(b)(2) of the Treasury Regulations) paid through the effective date of the amendment.




If the Employer amends its Plan in accordance with the provisions of this Subsection (d), the “ADP”
test described in Section 6.03 and the “ACP” test described in Section 6.06 shall be applied as if
it had been in effect for the entire Plan Year using the current year testing method in Subsection
1.06(a)(1) of the Adoption Agreement.


Article 11. Eligible Automatic Contribution Arrangement (EACA). Effective for plan years beginning
after December 31, 2007, if the Employer has elected in Section (e) of the PPA Addendum to the
Adoption Agreement to have the Plan be an EACA, then references to “2 1/2” months in Sections 6.04
and 6.07 of the Basic Plan Document are hereby changed to read “6” months. The Employer shall also
provide to each Active Participant covered by the EACA pursuant to Section (f) of the PPA Addendum
to the Adoption Agreement a comprehensive notice, written in a manner calculated to be understood
by the average Active Participant, of the Active Participant’s rights and obligations under the
Plan within the time described in Section 6.09 for a safe harbor contribution notice.






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Article 12. Notice Timing Adjustment. Effective for plan years (and the notices issued therein)
beginning after December 31, 2006, references to a period of “90” days in Sections 12.03, 13.05 and
14.05 are hereby changed to “180” days in the text of each such section.



Article 13. Diversification out of Employer Securities. Notwithstanding anything herein to the
contrary, if one of the Plan’s Permissible Investments is Employer Securities, the following rules
shall apply:





	13.1	 	With respect to the portion of a Participant’s or Beneficiary’s Account attributable to:






	 	(a)	 	Matching and/or Nonelective Employer Contributions and invested in Employer Securities, the
Participant or Beneficiary shall be permitted to exchange out of Employer Securities into any other
Permissible Investment otherwise available, no later than the date on which either (1) or (2) below
is applicable:






	 	(1)	 	If a Participant, the Participant has completed at least three years of service (as defined in
section III.B. of Notice 2006-107, or its successor), or
	 
	 	(2)	 	If a Beneficiary, the Beneficiary is the Beneficiary of a Participant who is either described
in (1) above or who is deceased.






	 	(b)	 	Deferral, Employee and/or Rollover Contributions and invested in Employer Securities, the
Participant or Beneficiary shall immediately be permitted to exchange out of Employer Securities
into any other Permissible Investment otherwise available.






	13.2	 	The Plan must have no fewer than three Permissible Investments, other than Employer
Securities, each of which must be diversified and have materially different risk and return
characteristics. A Participant or Beneficiary who is permitted to exchange out of Employer
Securities pursuant to 13.1 above must be permitted to direct the investment of the proceeds from
such an exchange out of Employer Securities into the Permissible Investments described in this
section 13.2. Notwithstanding anything to the contrary in this section 13.2:






	 	(a)	 	The Plan shall not be treated as failing to meet the requirements of this section 13.2 merely
because the Plan limits the time for divestment and reinvestment to periodic, reasonable
opportunities occurring no less frequently than quarterly; and
	 
	 	(b)	 	Except as provided in otherwise applicable guidance, the Plan shall not impose restrictions or
conditions with respect to the investment of Employer Securities that are not imposed on the
investment of other assets of the Plan. This subsection (b) shall not apply to any restrictions or
conditions imposed by reason of the application of securities laws.






	13.3	 	The following definitions apply for purposes of this Article 13—






	 	(a)	 	“Employer Securities” shall mean publicly traded equity securities issued by the Employer
Corporation, provided that:






	 	(1)	 	Except as provided in otherwise applicable regulations or in paragraph (2) of this subsection
(a), if the Employer Securities are not publicly traded they shall nevertheless be treated as
publicly traded if any Employer Corporation, or any member of a Controlled Group of Corporations
that includes such Employer Corporation, has issued a class of stock that is a publicly traded
Employer Security.
	 
	 	(2)	 	Paragraph (1) shall be inapplicable if no Employer Corporation, or Parent Corporation of an
Employer Corporation, has issued any—






	 	(A)	 	Publicly traded Employer Security, or
	 
	 	(B)	 	Any special class of stock that grants particular rights to, or bears particular risks for, the
holder or issuer with respect to the Employer Corporation or any Parent Corporation of an Employer
Corporation that has issued any Publicly Traded Employer Security.






	 	(b)	 	“Controlled group of Corporations” has the meaning given such term by Code section 1563(a),
except that “50 percent” shall be substituted for “80 percent” each place it appears.
	 
	 	(c)	 	“Employer Corporation” means a corporation that is an employer maintaining the Plan.




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	 	(d)	 	“Parent Corporation” has the meaning given such term by Code section 424(e).






	13.4	 	The following transition rule applies to Employer Securities:






	 	(a)	 	In the case of the portion of an Account to which subsection 13.1(a) applies and which consists
of Employer Securities acquired in a Plan Year beginning before January 1, 2007, subsection 13.1(a)
shall only apply to the “applicable percentage” of such securities. This subsection 13.4 (a) shall
be applied separately with respect to each class of Employer Securities.
	 
	 	(b)	 	Subsection (a) shall not apply to a Participant who has attained age 55 and completed at least
three years of service (as defined in paragraph 13.1(a)(1) above) before the first Plan Year
beginning after December 31, 2005.
	 
	 	(c)	 	For purposes of subsection (a), the “applicable percentage” shall be determined as follows:






	 	(1)	 	For the first Plan Year to which subsection 13.1(a) applies, the applicable percentage is 33.
	 
	 	(2)	 	For the second Plan Year to which subsection 13.1(a) applies, the applicable percentage is 66.
	 
	 	(3)	 	For the third Plan Year to which subsection 13.1(a) applies and following, the applicable
percentage is 100.






	13.5	 	Notwithstanding the effective date of this amendment, if the Plan is maintained pursuant to
one or more collective bargaining agreements between employee representatives and one or more
employers ratified on or before August 17, 2006, then this Article 13 shall be effective for Plan
Years beginning after the earlier of—






	 	(a)	 	The later of—






	 	(i)	 	December 31, 2007, or
	 
	 	(ii)	 	The date on which the last of such collective bargaining agreements terminates (determined
without regard to any extension thereof after August 17, 2006), or






	 	(b)	 	December 31, 2008.






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