Entegris 401(K) Savings and Profit Sharing Plan (2005 Restatement)



 Exhibit 10.35 
  
 ENTEGRIS, INC. 
 401(k) SAVINGS AND PROFIT SHARING PLAN 
 (2005 Restatement) 
  
 TABLE OF CONTENTS 
  

							
	 	 	 	  	 	  	Page


	 PREAMBLES
	  	1
			
	 SECTION 1.
	 	 INTRODUCTION
	  	2
	 1.1.
	 	 Definitions
	  	 	  	 
	 	 	 1.1.1.
	  	 Accounts
	  	 
	 	 	 (a)
	  	 Total Account
	  	 
	 	 	 (b)
	  	 Retirement Savings Account
	  	 
	 	 	 (c)
	  	 Employer Matching Account
	  	 
	 	 	 (d)
	  	 Employer Profit Sharing Account
	  	 
	 	 	 (e)
	  	 Pension Account
	  	 
	 	 	 (f)
	  	 ESOP Account
	  	 
	 	 	 (g)
	  	 Rollover Account
	  	 
	 	 	 (h)
	  	 Transfer Account
	  	 
	 	 	 1.1.2.
	  	 Affiliate
	  	 
	 	 	 1.1.3.
	  	 Alternate Payee
	  	 
	 	 	 1.1.4.
	  	 Annual Valuation Date
	  	 
	 	 	 1.1.5.
	  	 Beneficiary
	  	 
	 	 	 1.1.6.
	  	 Code
	  	 
	 	 	 1.1.7.
	  	 Committee
	  	 
	 	 	 1.1.8.
	  	 Disability
	  	 
	 	 	 1.1.9.
	  	 Effective Date
	  	 
	 	 	 1.1.10.
	  	 Eligibility Service
	  	 
	 	 	 1.1.11.
	  	 Employer
	  	 
	 	 	 1.1.12.
	  	 Employment Commencement Date
	  	 
	 	 	 1.1.13.
	  	 Enrollment Date
	  	 
	 	 	 1.1.14.
	  	 ERISA
	  	 
	 	 	 1.1.15.
	  	 Event of Maturity
	  	 
	 	 	 1.1.16.
	  	 Fund
	  	 
	 	 	 1.1.17.
	  	 Highly Compensated Employee
	  	 
	 	 	 1.1.18.
	  	 Hour of Service (for Vesting Service)
	  	 
	 	 	 1.1.19.
	  	 Hour of Service (for Eligibility)
	  	 
	 	 	 1.1.20.
	  	 Investment Manager
	  	 
	 	 	 1.1.21.
	  	 Leased Employee
	  	 
	 	 	 1.1.22.
	  	 Normal Retirement Age
	  	 
	 	 	 1.1.23.
	  	 One-Year Break in Service
	  	 
	 	 	 1.1.24.
	  	 Participant
	  	 
	 	 	 1.1.25.
	  	 Period of Service
	  	 
	 	 	 1.1.26.
	  	 Period of Severance
	  	 











							
	 	 	 1.1.27.
	    	 Plan
	  	 
	 	 	 1.1.28.
	    	 Plan Statement
	  	 
	 	 	 1.1.29.
	    	 Plan Year
	  	 
	 	 	 1.1.30.
	    	 Prior Plan Statement
	  	 
	 	 	 1.1.31.
	    	 Principal Sponsor
	  	 
	 	 	 1.1.32.
	    	 Recognized Compensation
	  	 
	 	 	 1.1.33.
	    	 Recognized Employment
	  	 
	 	 	 1.1.34.
	    	 Reemployment Commencement Date
	  	 
	 	 	 1.1.35.
	    	 Retirement Savings Election
	  	 
	 	 	 1.1.36.
	    	 Severance from Service Date
	  	 
	 	 	 1.1.37.
	    	 Subfund
	  	 
	 	 	 1.1.38.
	    	 Trust Agreement
	  	 
	 	 	 1.1.39.
	    	 Trustee
	  	 
	 	 	 1.1.40.
	    	 Valuation Date
	  	 
	 	 	 1.1.41.
	    	 Vested
	  	 
	 	 	 1.1.42.
	    	 Vesting Service
	  	 
	 1.2.
	 	 Compliance With Uniformed Services Employment and Reemployment Rights Act of 1994
	  	 
	 1.3.
	 	 Transitional Rules of Interpretation
	  	 
	 1.4.
	 	 Transitional Rules
	  	 
	 1.5.
	 	 Special Rules for Merged Plans
	  	 
	 SECTION 2.
	 	 ELIGIBILITY AND PARTICIPATION
	  	16
	 2.1.
	 	 General Eligibility Rule
	  	 
	 2.2.
	 	 Special Eligibility Rule for Profit Sharing Contributions
	  	 
	 2.3.
	 	 Enrollment
	  	 
	 2.4.
	 	 Retirement Savings Election
	  	 
	 2.5.
	 	 Modifications of Retirement Savings Election
	  	 
	 	 	 2.5.1.
	    	 Increase or Decrease
	  	 
	 	 	 2.5.2.
	    	 Termination of Retirement Savings Election
	  	 
	 	 	 2.5.3.
	    	 Termination of Recognized Employment
	  	 
	 2.6.
	 	 Catch-Up Contributions
	  	 
	 	 	 2.6.1.
	    	 Enrollment
	  	 
	 	 	 2.6.2.
	    	 Remittance
	  	 
	 	 	 2.6.3.
	    	 Limitations and Testing
	  	 
	 	 	 2.6.4.
	    	 Re-characterization (Catch-Up to Regular)
	  	 
	 	 	 2.6.5.
	    	 Reverse Re-characterization (Regular to Catch-Up)
	  	 
	 SECTION 3.
	 	 CONTRIBUTIONS AND ALLOCATION HEREOF
	  	19
	 3.1.
	 	 Employer Contributions
	  	 
	 	 	 3.1.1.
	    	 Source of Employer Contributions
	  	 
	 	 	 3.1.2.
	    	 Limitation
	  	 
	 	 	 3.1.3.
	    	 Form of Payment
	  	 
	 3.2.
	 	 Retirement Savings Contributions
	  	 
	 	 	 3.2.1.
	    	 Amount
	  	 
	 	 	 3.2.2.
	    	 Allocation
	  	 











							
	 3.3.
	  	 Employer Matching Contributions
	  	 
	 	  	 3.3.1.
	 	 Amount and Eligibility
	  	 
	 	  	 3.3.2.
	 	 Matching Contributions Determined on an Annual Basis
	  	 
	 	  	 3.3.3.
	 	 Allocation
	  	 
	 3.4.
	  	 Discretionary Contributions
	  	 
	 	  	 3.4.1.
	 	 Amount
	  	 
	 	  	 3.4.2.
	 	 Allocation
	  	 
	 	  	 3.4.3.
	 	 Advance Contributions
	  	 
	 3.5.
	  	 Eligible Participants
	  	 
	 3.6.
	  	 Adjustments
	  	 
	 	  	 3.6.1.
	 	 Make-Up Contributions for Omitted Participants
	  	 
	 	  	 3.6.2.
	 	 Mistaken Contributions
	  	 
	 3.7.
	  	 Rollover Contributions
	  	 
	 	  	 3.7.1.
	 	 Contingent Provision
	  	 
	 	  	 3.7.2.
	 	 Eligible Contributions
	  	 
	 	  	 3.7.3.
	 	 Specific Review
	  	 
	 	  	 3.7.4.
	 	 Allocation
	  	 
	 3.8.
	  	 Limitation on Annual Additions
	  	 
	 3.9.
	  	 Effect of Disallowance of Deduction or Mistake of Fact
	  	 
	 SECTION 4.
	  	 INVESTMENT AND ADJUSTMENT OF ACCOUNTS
	  	23
	 4.1.
	  	 Establishment of Subfunds
	  	 
	 	  	 4.1.1.
	 	 Establishing Commingled Subfunds
	  	 
	 	  	 4.1.2.
	 	 Individual Subfunds
	  	 
	 	  	 4.1.3.
	 	 Operational Rules
	  	 
	 	  	 4.1.4.
	 	 Revising Subfunds
	  	 
	 	  	 4.1.5.
	 	 ERISA Section 404(c) Compliance
	  	 
	 4.2.
	  	 Valuation and Adjustment of Accounts
	  	 
	 	  	 4.2.1.
	 	 Valuation of Fund
	  	 
	 	  	 4.2.2.
	 	 Adjustment of Accounts
	  	 
	 	  	 4.2.3.
	 	 Rules
	  	 
	 4.3.
	  	 Investment in Employer Securities
	  	 
	 	  	 4.3.1.
	 	 Entegris Stock Subfund
	  	 
	 	  	 4.3.2.
	 	 Dividends
	  	 
	 	  	 4.3.3.
	 	 Diversification Election
	  	 
	 	  	 4.3.4.
	 	 Voting of Employer Securities
	  	 
	 	  	 4.3.5.
	 	 Tender Offer for Employer Securities
	  	 
	 SECTION 5.
	  	 VESTING
	 	 	  	28
	 5.1.
	  	 Employer Profit Sharing and Pension Account
	  	 
	 	  	 5.1.1.
	 	 Graduated Vesting
	  	 
	 	  	 5.1.2.
	 	 Full Vesting
	  	 
	 	  	 5.1.3.
	 	 Full Vesting Upon Plan Termination Before Forfeiture Event
	  	 
	 	  	 5.1.4.
	 	 Special Rule for Partial Distributions
	  	 
	 	  	 5.1.5.
	 	 Effect of Break on Vesting
	  	 
	 5.2.
	  	 Other Accounts
	  	 











							
	 SECTION 6.
	  	 MATURITY
	  	30
	 6.1.
	  	 Events of Maturity
	  	 
	 6.2.
	  	 Forfeitures
	  	 
	 	  	 6.2.1.
	    	 Forfeiture of Nonvested Portion of Accounts
	  	 
	 	  	 6.2.2.
	    	 Restoration Upon Rehire After Forfeiture
	  	 
	 	  	 6.2.3.
	    	 Use of Forfeitures
	  	 
	 	  	 6.2.4.
	    	 Source of Restoration
	  	 
	 SECTION 7.
	  	 DISTRIBUTIONS AND LOANS
	  	32
	 7.1.
	  	 Distributions to Participants Upon Event of Maturity
	  	 
	 	  	 7.1.1.
	    	 Application For Distribution Required
	  	 
	 	  	 7.1.2.
	    	 Spousal Consent Not Required
	  	 
	 	  	 7.1.3.
	    	 Form of Distribution
	  	 
	 	  	 7.1.4.
	    	 Time of Distribution
	  	 
	 	  	 7.1.5.
	    	 Required Beginning Date for Non-Five Percent (5%) Owners
	  	 
	 	  	 7.1.6.
	    	 Required Beginning Date for Five Percent (5%) Owners
	  	 
	 	  	 7.1.7.
	    	 Effect of Reemployment
	  	 
	 	  	 7.1.8.
	    	 Death Prior to Distribution
	  	 
	 7.2.
	  	 In-Service Distributions and Hardship Distributions
	  	 
	 	  	 7.2.1.
	    	 Age 59-1/2 Distributions
	  	 
	 	  	 7.2.2.
	    	 Hardship Distributions
	  	 
	 7.3.
	  	 Distributions to Beneficiary
	  	 
	 	  	 7.3.1.
	    	 Application For Distribution Required
	  	 
	 	  	 7.3.2.
	    	 Form of Distribution
	  	 
	 	  	 7.3.3.
	    	 Time of Distribution
	  	 
	 	  	 7.3.4.
	    	 Required Beginning Date
	  	 
	 7.4.
	  	 Designation of Beneficiaries
	  	 
	 	  	 7.4.1.
	    	 Right To Designate
	  	 
	 	  	 7.4.2.
	    	 Spousal Consent
	  	 
	 	  	 7.4.3.
	    	 Failure of Designation
	  	 
	 	  	 7.4.4.
	    	 Disclaimers by Beneficiaries
	  	 
	 	  	 7.4.5.
	    	 Definitions
	  	 
	 	  	 7.4.6.
	    	 Special Rules
	  	 
	 7.5.
	  	 General Distribution Rules
	  	 
	 	  	 7.5.1.
	    	 Notices
	  	 
	 	  	 7.5.2.
	    	 Direct Rollover
	  	 
	 	  	 7.5.3.
	    	 Compliance with Section 401(a)(9) of the Code
	  	 
	 	  	 7.5.4.
	    	 Distribution in Cash
	  	 
	 	  	 7.5.5.
	    	 Facility of Payment
	  	 
	 7.6.
	  	 Loans
	  	 
	 	  	 7.6.1.
	    	 Availability
	  	 
	 	  	 7.6.2.
	    	 Spousal Consent Not Required
	  	 
	 	  	 7.6.3.
	    	 Administration
	  	 
	 	  	 7.6.4.
	    	 Loan Terms
	  	 
	 	  	 7.6.5.
	    	 Collateral
	  	 
	 	  	 7.6.6.
	    	 Loan Rules
	  	 











							
	 	  	 7.6.7.
	  	 Effect on Distributions
	  	 
	 	  	 7.6.8.
	  	 Truth in Lending
	  	 
	 	  	 7.6.9.
	  	 Effect of Participant Bankruptcy
	  	 
	 	  	 7.6.10.
	  	 ERISA Compliance — Loans Available to Parties in Interest
	  	 
	 SECTION 8.
	  	 SPENDTHRIFT PROVISIONS
	  	46
	 SECTION 9.
	  	 AMENDMENT AND TERMINATION
	  	47
	 9.1.
	  	 Amendment
	  	 
	 9.2.
	  	 Discontinuance of Contributions and Termination of Plan
	  	 
	 9.3.
	  	 Merger or Spinoff of Plans
	  	 
	 	  	 9.3.1.
	  	 In General
	  	 
	 	  	 9.3.2.
	  	 Limitations
	  	 
	 	  	 9.3.3.
	  	 Beneficiary Designations
	  	 
	 9.4.
	  	 Adoption by Other Employers
	  	 
	 	  	 9.4.1.
	  	 Adoption by Consent
	  	 
	 	  	 9.4.2.
	  	 Procedure for Adoption
	  	 
	 	  	 9.4.3.
	  	 Effect of Adoption
	  	 
	 SECTION 10.
	  	 FIDUCIARY MATTERS
	  	49
	 10.1.
	  	 Prohibited Transactions
	  	 
	 10.2.
	  	 Indemnity
	  	 
	 SECTION 11.
	  	 DETERMINATIONS — RULES AND REGULATIONS
	  	50
	 11.1.
	  	 Determinations
	  	 
	 11.2.
	  	 Rules and Regulations
	  	 
	 11.3.
	  	 Method of Executing Instruments
	  	 
	 	  	 11.3.1.
	  	 Employer or Committee
	  	 
	 	  	 11.3.2.
	  	 Trustee
	  	 
	 11.4.
	  	 Claims Procedure
	  	 
	 	  	 11.4.1.
	  	 Original Claim
	  	 
	 	  	 11.4.2.
	  	 Claims Review Procedure
	  	 
	 	  	 11.4.3.
	  	 General Rules
	  	 
	 	  	 11.4.4.
	  	 Deadline to File Claim
	  	 
	 	  	 11.4.5.
	  	 Exhaustion of Administrative Remedies
	  	 
	 	  	 11.4.6.
	  	 Deadline to File Legal Action
	  	 
	 	  	 11.4.7.
	  	 Knowledge of Fact by Participant Imputed to Beneficiary
	  	 
	 11.5.
	  	 Information Furnished by Participants
	  	 
	 SECTION 12.
	  	 PLAN ADMINISTRATION
	  	53
	 12.1.
	  	 Principal Sponsor
	  	 
	 	  	 12.1.1.
	  	 Officers
	  	 
	 	  	 12.1.2.
	  	 Chief Executive Officer
	  	 
	 	  	 12.1.3.
	  	 Board of Directors
	  	 
	 12.2.
	  	 Committee
	  	 
	 	  	 12.2.1.
	  	 Appointment and Removal
	  	 
	 	  	 12.2.2.
	  	 Automatic Removal
	  	 
	 	  	 12.2.3.
	  	 Authority
	  	 
	 	  	 12.2.4.
	  	 Majority Decisions
	  	 











							
	 12.3.
	  	 Limitation on Authority
	  	 
	 	  	 12.3.1.
	    	 Fiduciaries Generally
	  	 
	 	  	 12.3.2.
	    	 Trustee
	  	 
	 12.4.
	  	 Conflict of Interest
	  	 
	 12.5.
	  	 Dual Capacity
	  	 
	 12.6.
	  	 Administrator
	  	 
	 12.7.
	  	 Named Fiduciaries
	  	 
	 12.8.
	  	 Service of Process
	  	 
	 12.9.
	  	 Administrative Expenses
	  	 
	 12.10.
	  	 Plan Qualification
	  	 
	 SECTION 13.
	  	 IN GENERAL
	  	57
	 13.1.
	  	 Disclaimers
	  	 
	 	  	 13.1.1.
	    	 Effect on Employment
	  	 
	 	  	 13.1.2.
	    	 Sole Source of Benefits
	  	 
	 	  	 13.1.3.
	    	 Co-Fiduciary Matters
	  	 
	 13.2.
	  	 Reversion of Fund Prohibited
	  	 
	 13.3.
	  	 Contingent Top Heavy Plan Rules
	  	 
	 13.4.
	  	 Continuity
	  	 

  

					
	 SCHEDULE I —
	 	 CREDITING OF PRIOR SERVICE
	  	SI-1
			
	 APPENDIX A —
	 	 LIMITATION ON ANNUAL ADDITIONS
	  	A-1
			
	 APPENDIX B —
	 	 CONTINGENT TOP HEAVY PLAN RULES
	  	B-1
			
	 APPENDIX C —
	 	 QUALIFIED DOMESTIC RELATION ORDERS
	  	C-1
			
	 APPENDIX D —
	 	 401(k), 401(m) & 402(g) COMPLIANCE
	  	D-1
			
	 APPENDIX E —
	 	 DISTRIBUTION OF PENSION ACCOUNTS
	  	E-1
			
	 APPENDIX F —
	 	 DISTRIBUTION OF ESOP ACCOUNTS
	  	F-1










  
 ENTEGRIS, INC. 
 401(k) SAVINGS AND PROFIT SHARING PLAN 
 (2005
Restatement) 
  
 WHEREAS, Entegris, Inc., a Minnesota corporation
(“Principal Sponsor”), has heretofore established and maintains an earnings reduction profit sharing plan (the “Plan”) which is embodied in a document dated January 1, 2000, and entitled “ENTEGRIS, INC. 401(k)
EMPLOYEES’ SAVINGS PLAN,” as amended; and 
  
 WHEREAS,
The Principal Sponsor has reserved to itself the power to make further amendments of the Plan documents; and 
  
 WHEREAS, It is desired to amend and restate the Plan documents in the manner hereinafter set forth; 
  
 NOW, THEREFORE, The Plan documents are hereby amended and restated, effective
August 5, 2005 to read in full as follows: 









  
 SECTION 1 
  
 INTRODUCTION 
  
 1.1. Definitions. When the following terms are used herein with initial capital letters, they shall have the following meanings: 

 
 1.1.1. Accounts — the following Accounts will be maintained under the
Plan for Participants: 
  

	 	(a)	Total Account — for convenience of reference, a Participant’s entire interest in the Fund, including the Participant’s Retirement Savings Account, Employer Matching
Account, Employer Profit Sharing Account, Pension Account, ESOP Account, Rollover Account, and Transfer Account. 

  

	 	(b)	Retirement Savings Account — the Account maintained for each Participant to which are credited the Employer contributions made in consideration of such Participant’s
elective contributions pursuant to Section 3.2, together with any increase or decrease thereon. 

  

	 	(c)	Employer Matching Account — the Account maintained for each Participant to which is credited the Participant’s allocable share of the Employer contributions made pursuant
to Section 3.3, together with any increase or decrease thereon. 

  

	 	(d)	Employer Profit Sharing Account — the Account maintained for each Participant to which is credited the Participant’s allocable share of the Employer contributions made
pursuant to Section 3.4, together with any increase or decrease thereon. 

  

	 	(e)	Pension Account — the Account maintained for each Participant to which is credited the Participant’s interest, if any, transferred from the Entegris, Inc. Pension Plan,
together with any increase or decrease thereon. A Participant’s Pension Account will be distributed in accordance with Appendix E to the Plan Statement. 

  

	 	(f)	ESOP Account — the Account maintained for each Participant to which is credited the Participant’s interest, if any, transferred from the Entegris, Inc. Employee Stock
Ownership Plan, together with any increase or decrease thereon. Distributions from a Participant’s ESOP Account shall be made in accordance with Section 7 and Appendix F to the Plan Statement. 

  

	 	(g)	Rollover Account — the Account maintained for each Participant to which are credited the Participant’s rollover contributions made pursuant to Section 3.7, together
with any increase or decrease thereon. 

  

 2 









	 	(h)	Transfer Account — the Account maintained for each Participant to which is credited the Participant’s interest, if any, transferred from another qualified plan by the
trustee of such other plan pursuant to an agreement made under Section 9.3 and not credited to any other Account pursuant to such agreement (or another provision of this Plan Statement), together with any increase or decrease thereon.


  
 1.1.2. Affiliate — a business entity which
is not an Employer but which is a part of a “controlled group” with the Employer or under “common control” with the Employer or which is a member of an “affiliated service group” that includes the Employer, as those
terms are defined in section 414(b), (c) and (m) of the Code. A business entity which is a predecessor to the Employer shall be treated as an Affiliate if the Employer maintains a plan of such predecessor business entity or if, and to
the extent that, such treatment is otherwise required by regulations under section 414(a) of the Code. A business entity shall also be treated as an Affiliate if, and to the extent that, such treatment is required by regulations under
section 414(o) of the Code. In addition to said required treatment, the Principal Sponsor may, in its discretion, designate as an Affiliate any business entity which is not such a “controlled group,” “common control,”
“affiliated service group” or “predecessor” business entity but which is otherwise affiliated with the Employer, subject to such limitations as the Principal Sponsor may impose. 
  
 1.1.3. Alternate Payee — any spouse, former spouse, child or other
dependent of a Participant who is recognized by a domestic relations order as having a right to receive all or a portion of the Account of a Participant under the Plan. 
  
 1.1.4. Annual Valuation Date — each December 31. 
  
 1.1.5. Beneficiary — a person designated by a Participant (or automatically by operation of this Plan Statement) to
receive all or a part of the Participant’s Vested Total Account in the event of the Participant’s death prior to full distribution thereof. A person so designated shall not be considered a Beneficiary until the death of the Participant.

  
 1.1.6. Code — the Internal Revenue Code of 1986,
including applicable regulations for the specified section of the Code. Any reference in this Plan Statement to a section of the Code, including the applicable regulation, shall be considered also to mean and refer to any subsequent amendment or
replacement of that section or regulation. 
  
 1.1.7. Committee
— the committee established in accordance with the provisions of Section 12.2, known as the Administrative Committee. 
  
 1.1.8. Disability — a medically determinable physical or mental impairment which: (i) renders the individual incapable of performing any
substantial gainful employment, (ii) can be expected to be of long-continued and indefinite duration or result in death, and (iii) is evidenced by a certification to this effect by a doctor of medicine approved by the Committee. In lieu of
such a certification, the Committee may accept, as proof of Disability, the official written determination that the individual will be eligible for disability benefits under the federal Social Security Act as now enacted or hereinafter amended (when
any waiting period expires). 
  

 3 








 Notwithstanding the foregoing, no Participant will be considered to have a Disability unless such doctor’s
determination or official Social Security determination is received by the Committee within twelve (12) months after the Participant’s last day of active work with the Employer or an Affiliate. The Committee shall determine the date on
which the Disability shall have occurred if such determination is necessary. 
  
 1.1.9. Effective Date — August 5, 2005, the effective date of this restatement. The original effective date of the Plan is January 1, 2000. 
  
 1.1.10. Eligibility Service — a measure of an employee’s service with the Employer and all Affiliates (stated as a
number of years) which is equal to the number of computation periods for which the employee is credited with one thousand (1,000) or more Hours of Service (as determined under Section 1.1.19); subject, however, to the following rules:

  

	 	(a)	Computation Periods. The computation periods for determining Eligibility Service shall be the twelve (12) consecutive month period beginning with the date the employee first
performs an Hour of Service and all Plan Years beginning after such date (irrespective of any termination of employment and subsequent reemployment). 

  

	 	(b)	Completion. A year of Eligibility Service shall be deemed completed only as of the last day of the computation period (irrespective of the date in such period that the employee
completed one thousand Hours of Service). (Fractional years of Eligibility Service shall not be credited.) 

  

	 	(c)	Pre-2000 Service. Eligibility Service shall be credited for Hours of Service earned and computation periods completed before January 1, 2000, as if this Plan Statement were
then in effect. 

  

	 	(d)	Breaks in Service. If the employee has any break in service occurring before or after the Effective Date, the employee’s service both before and after such break in service
shall be taken into account in computing Eligibility Service for the purpose of determining the employee’s entitlement to become a Participant in the Plan. 

  
 1.1.11. Employer — the Principal Sponsor, any business entity that adopts the Plan pursuant to Section 9.4, and
any successor thereof that adopts the Plan. 
  
 1.1.12. Employment
Commencement Date — the date upon which an employee first performs one (1) Hour of Service for the Employer or an Affiliate (without regard to whether such Hour of Service is performed in Recognized Employment or otherwise). 
  
 1.1.13. Enrollment Date — (i) the first day of each calendar month
of the Plan Year, and (ii) such other dates as the Committee may by rule establish from time to time for the commencement of retirement savings under Section 2.3. 
  

 4 








 1.1.14. ERISA — the Employee Retirement Income Security Act of 1974, including applicable
regulations for the specified section of ERISA. Any reference in this Plan Statement to a section of ERISA, including the applicable regulation, shall be considered also to mean and refer to any subsequent amendment or replacement of that section or
regulation. 
  
 1.1.15. Event of Maturity — any of the
occurrences described in Section 6 by reason of which a Participant or Beneficiary may become entitled to a distribution from the Plan. 
  
 1.1.16. Fund — the assets of the Plan held by the Trustee from time to time, including all contributions and the investments and reinvestments,
earnings and profits thereon. 
  
 1.1.17. Highly Compensated
Employee — any employee who (a) is a five percent (5%) owner (as defined in Appendix B) at any time during the current Plan Year or the preceding Plan Year, or (b) receives compensation from the Employer and all Affiliates
during the preceding Plan Year in excess of Ninety Thousand Dollars ($90,000) (as adjusted under the Code for cost-of-living increases). For this purpose, “compensation” means compensation as defined in section 415(c)(3) of the Code.
Compensation for any employee who performed services for only part of a year is not annualized for this purpose. 
  
 1.1.18. Hour of Service (for Vesting Service) — each hour for which the employee is paid, or entitled to payment, for the performance of duties for
the Employer or an Affiliate and each hour for which back pay, irrespective of mitigation of damages, has been either awarded or agreed to by the Employer or an Affiliate. These hours shall be credited to the employee for the period or periods in
which the duties are performed. 
  
 1.1.19. Hour of Service (for
Eligibility) — for purposes of determining Eligibility Service under Section 1.1.10 and whether a Participant shall be an Eligible Participant for a Plan Year under Section 3.5, a measure of an employee’s service with the
Employer and all Affiliates, determined for a given computation period and equal to the number of hours credited to the employee according to the following rules: 
  

	 	(a)	Paid Duty. An Hour of Service shall be credited for each hour for which the employee is paid, or entitled to payment, for the performance of duties for the Employer or an Affiliate.
These hours shall be credited to the employee for the computation period or periods in which the duties are performed. 

  

	 	(b)	Paid Nonduty. An Hour of Service shall be credited for each hour for which the employee is paid, or entitled to payment, by the Employer or an Affiliate 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 (including disability), layoff, jury duty, military duty or leave of absence; provided,
however, that: 

  

	 	(i)	 no more than five hundred one (501) Hours of Service shall be credited on account of a single continuous period during which the 



  

 5 









	 	 
employee performs no duties (whether or not such period occurs in a single computation period), 


  

	 	(ii)	no Hours of Service shall be credited on account of payments made under a plan maintained solely for the purpose of complying with applicable workers’ compensation,
unemployment compensation or disability insurance laws, 

  

	 	(iii)	no Hours of Service shall be credited on account of payments which solely reimburse the employee for medical or medically related expenses incurred by the employee, and


  

	 	(iv)	payments shall be deemed made by or due from the Employer or an Affiliate whether made directly or indirectly from a trust fund or an insurer to which the Employer or an Affiliate
contributes or pays premiums. 

  
 These hours shall
be credited to the employee for the computation period for which payment is made or, if the payment is not computed by reference to units of time, the hours shall be credited to the first computation period in which the event, for which any part of
the payment is made, occurred. 
  

	 	(c)	Back Pay. An Hour of Service shall be credited for each hour for which back pay, irrespective of mitigation of damages, has been either awarded or agreed to by the Employer or an
Affiliate. The same Hours of Service credited under paragraph (a) or (b) shall not be credited under this paragraph (c). The crediting of Hours of Service under this paragraph (c) for periods and payments described in
paragraph (b) shall be subject to all the limitations of that paragraph. These hours shall be credited to the employee for the computation period or periods to which the award or agreement pertains rather than the computation period in which
the award, agreement or payment is made. 

  

	 	(d)	Unpaid Absences. Leaves of Absence. If (and to the extent that) the Committee so provides in rules, during each unpaid leave of absence authorized by the Employer or an Affiliate
for Plan purposes under such rules, the employee shall be credited with the number of Hours of Service which otherwise would normally have been credited to such employee but for such absence; provided, however, that if the employee does not return
to employment for any reason other than death, Disability or attainment of Normal Retirement Age at the expiration of the leave of absence, such Hours of Service shall not be credited. 

  

	 	(e)	 Special Rules. For periods prior to January 1, 2000, Hours of Service may be determined using whatever records are reasonably accessible and by 



  

 6 









	 	 
making whatever calculations are necessary to determine the approximate number of Hours of Service completed during such prior period. To the extent not
inconsistent with other provisions hereof, Department of Labor regulations 29 C.F.R. § 2530.200b-2(b) and (c) are hereby incorporated by reference herein. To the extent required under section 414 of the Code, services of
leased owners, leased managers, shared employees, shared leased employees and other similar classifications (excluding Leased Employees) for the Employer or an Affiliate shall be taken into account as if such services were performed as a common law
employee of the Employer for the purposes of determining Eligibility Service. For purposes of the Plan, application of the leased employee rules under section 414(n) of the Code shall be subject to the following: (i) ”contingent
services” shall mean services performed by a person for the Employer or an Affiliate during the period the person has not performed the services on a substantially full time basis for a period of at least twelve (12) consecutive months,
(ii) except as provided in (iii), contingent services shall not be taken into account for purposes of determining Eligibility Service, (iii) contingent services performed by a person who has become a Leased Employee shall be taken into
account for purposes of determining Eligibility Service, and (iv) all service performed as a Leased Employee (i.e, all service following the date an individual has satisfied all three requirements for becoming a Leased Employee) shall be taken
into account for purposes of determining Eligibility Service. 


  

	 	(f)	Equivalency for Exempt Employees. Notwithstanding anything to the contrary in the foregoing, the Hours of Service for any employee for whom the Employer or an Affiliate is not
otherwise required by state or federal “wage and hour” or other law to count hours worked shall be credited on the basis that, without regard to the employee’s actual hours, such employee shall be credited with one hundred ninety
(190) Hours of Service for a calendar month if, under the provisions of this Section (other than this paragraph), such employee would be credited with at least one (1) Hour of Service during that calendar month. 


 
 1.1.20. Investment Manager — the person or persons, other than the
Trustee, appointed pursuant to the Trust Agreement to manage all or a portion of the Fund or any Subfund. 
  
 1.1.21. Leased Employee — any individual (other than an employee of the Employer or an Affiliate) who performs services for the Employer or an
Affiliate if (i) services are performed under an agreement between the Employer or an Affiliate and an individual or company, (ii) the individual performs services for the Employer or an Affiliate on a substantially full time basis for a
period of at least twelve (12) consecutive months, and (iii) the individual’s services are performed under the primary direction or control of the Employer or an Affiliate. In determining whether an individual is a Leased Employee of
the Employer or an Affiliate, all prior service with the Employer or an Affiliate (including employment as a common law 

  

 7 








 
employee) shall be used for purposes of satisfying (ii) above. No individual shall be considered a Leased Employee unless and until all conditions have
been satisfied. 
  
 1.1.22. Normal Retirement Age — the date
a Participant attains age sixty-five (65) years. 
  
 1.1.23.
One-Year Break in Service — a Plan Year for which an employee is not credited with more than five hundred (500) Hours of Service. (A One-Year Break in Service shall be deemed to occur only on the last day of such Plan Year.) 
  
 1.1.24. Participant — an employee of the Employer who becomes a
Participant in the Plan in accordance with the provisions of Section 2. An employee who has become a Participant shall be considered to continue as a Participant in the Plan until the date of the Participant’s death or, if earlier, the
date when the Participant is no longer employed in Recognized Employment and upon which the Participant no longer has any Account under the Plan (that is, the Participant has both received a distribution of all of the Participant’s Vested Total
Account, if any, and the non-Vested portion of the Participant’s Total Account, if any, has been forfeited and disposed of as provided in Section 6.2). An employee who has not become a Participant in the Plan in accordance with the
provisions of Section 2 and who makes a rollover contribution to the Plan in accordance with the provisions of Section 3 shall be considered a Participant solely for the purpose of making the rollover contribution and receiving a
distribution upon an Event of Maturity in accordance with the provisions of Section 7. 
  
 1.1.25. Period of Service — a measure of an employee’s employment with the Employer and all Affiliates which is equal to the period commencing on the employee’s Employment Commencement Date or
Reemployment Commencement Date, whichever is applicable, and ending on the next following Severance from Service Date; provided, however: 
  

	 	(a)	Aggregation. Unless some or all of an employee’s service may be disregarded pursuant to other rules of this Plan Statement, all discontinuous Periods of Service shall be
aggregated in determining the total of an employee’s Period of Service. A Period of Service shall be stated in years and days and when aggregating discontinuous periods of less than one (1) year, three hundred sixty-five (365) days
shall equal one (1) year. 

  

	 	(b)	Service Spanning No. 1. If an employee quits, is discharged or retires from service with the Employer and all Affiliates and performs an Hour of Service within the twelve
(12) months following the Severance from Service Date, that Period of Severance shall be deemed to be a Period of Service. 

  

	 	(c)	 Service Spanning No. 2. If an employee severs from service by reason of a quit, a discharge or retirement during the first twelve (12) months of an
absence from service for any reason other than a quit, a discharge, retirement or death, and then performs an Hour of Service within the 



  

 8 









	 	 
twelve (12) months following the date on which the employee was first absent from service, the Period of Severance shall be deemed to be a Period of
Service. 


  

	 	(d)	Special Rules. To the extent required under section 414 of the Code, services of leased owners, leased managers, shared employees, shared leased employees and other similar
classifications (excluding Leased Employees) for the Employer or an Affiliate shall be taken into account as if such services were performed as a common law employee of the Employer for the purposes of determining Vesting Service. For purposes of
the Plan, application of the leased employee rules under section 414(n) of the Code shall be subject to the following: (i) ”contingent services” shall mean services performed by a person for the Employer or an Affiliate during
the period the person has not performed the services on a substantially full time basis for a period of at least twelve (12) consecutive months, (ii) except as provided in (iii) contingent services shall not be taken into account for
purposes of determining Vesting Service, (iii) contingent services performed by a person who has become a Leased Employee shall be taken into account for purposes of determining Vesting Service, and (iv) all service performed as a Leased
Employee (i.e, all service following the date an individual has satisfied all three requirements for becoming a Leased Employee) shall be taken into account for purposes of determining Vesting Service. 

  
 1.1.26. Period of Severance — the period of time commencing on an
employee’s Severance from Service Date and ending on the date on which that employee next again performs an Hour of Service for the Employer or for an Affiliate (without regard to whether such Hour of Service is performed in Recognized
Employment or otherwise). A Period of Severance shall be stated in years and days. 
  
 Notwithstanding the foregoing, for the limited purpose of determining the length of a Period of Severance, the Severance from Service Date for an employee shall be advanced during any period of an absence from work
(which began after December 31, 1984) due to the pregnancy of the employee, the birth of a child of the employee, the placement of a child with the employee in connection with the adoption of such child by the employee, or for the purpose of
caring for such child for a period beginning immediately following such birth or placement. In no event, however, shall the Severance from Service Date be advanced under the foregoing sentence to a date that is later than the last day of the
calendar month which is two (2) years after the first of such absence. This adjustment in the Severance from Service Date shall not be made until the employee furnishes timely information which may be reasonably required by the Committee to
establish that the absence from work is for a reason for which this adjustment will be made. 
  
 1.1.27. Plan — the tax-qualified plan of the Employer established for the benefit of employees eligible to participate therein, as first set forth in the Prior Plan Statement and as amended and restated in this
Plan Statement. (As used herein, “Plan” refers to the legal entity 

  

 9 








 
established by the Employer and not to the documents pursuant to which the Plan is maintained. Those documents are referred to herein as the “Prior Plan
Statement” and the “Plan Statement.”) The Plan shall be referred to as the “ENTEGRIS, INC. 401(k) SAVINGS AND PROFIT SHARING PLAN.” This Plan is intended to be a tax-qualified profit sharing plan with a cash or deferred
arrangement; provided, however, that the Entegris Stock Subfund is intended to be a tax-qualified stock bonus and employee stock ownership plan under sections 401(a)( and 4975(e)(7) of the Code and 407(d)(6) of ERISA (see Section 12.10).

  
 1.1.28. Plan Statement — this document entitled
“ENTEGRIS, INC. 401(k) SAVINGS AND PROFIT SHARING PLAN (2005 Restatement)” as adopted by the Principal Sponsor generally effective as of August 5, 2005, as the same may be amended from time to time. 
  
 1.1.29. Plan Year — the twelve (12) consecutive month period ending
on any December 31. 
  
 1.1.30. Prior Plan Statement —
the document pursuant to which the Plan was established effective as of January 1, 2000, and operated thereafter until August 5, 2005, the effective date of this Plan Statement. 
  
 1.1.31. Principal Sponsor — Entegris, Inc., a Minnesota corporation. 
  
 1.1.32. Recognized Compensation — wages within the meaning of
section 3401(a) of the Code for purposes of federal income tax withholding at the source but determined without regard to any rules that limit the remuneration included in wages based on the nature or location of the employment or the services
performed (such as the exception for agricultural labor in section 3401(a)(2) of the Code) and paid to the Participant by the Employer for the applicable period; subject, however, to the following: 
  

	 	(a)	Included Items. In determining a Participant’s Recognized Compensation there shall be included elective contributions made by the Employer on behalf of the Participant that are
not includible in gross income under sections 125, 132(f)(4), 402(e)(3), 402(h), 403(b), 414(h)(2) and 457 of the Code including elective contributions authorized by the Participant under a Retirement Savings Election, a cafeteria plan or any
other qualified cash or deferred arrangement under section 401(k) of the Code. 

  

	 	(b)	 Excluded Items. In determining a Participant’s Recognized Compensation there shall be excluded all of the following: (i) reimbursements or other expense
allowances (including all living and other expenses paid on account of the Participant being on foreign assignment), (ii) welfare and fringe benefits (both cash and noncash) including third-party sick pay (i.e., short-term and long-term
disability insurance benefits), income imputed from insurance coverages and premiums, employee discounts and other similar amounts, payments for vacation or sick leave accrued but not taken, final payments on account of termination of employment




  

 10 









	 	 
(i.e., severance payments), except that final payments on account of settlement for accrued but unused paid time off shall be taken into account in
determining a Participant’s Recognized Compensation, (iii) moving expenses, (iv) deferred compensation (both when deferred and when received), and (v) the value of a qualified or a non-qualified stock option granted to a
Participant by the Employer to the extent such value is includable in the Participant’s taxable income. 


  

	 	(c)	Pre-Participation Employment. Remuneration paid by the Employer attributable to periods prior to the date the Participant became a Participant in the Plan shall not be taken into
account in determining the Participant’s Recognized Compensation. 

  

	 	(d)	Non-Recognized Employment. Remuneration paid by the Employer for employment that is not Recognized Employment shall not be taken into account in determining a Participant’s
Recognized Compensation. 

  

	 	(e)	Attribution to Periods. A Participant’s Recognized Compensation shall be considered attributable to the period in which it is actually paid and not when earned or accrued.


  

	 	(f)	Excluded Periods. Amounts received after the Participant’s termination of employment shall not be taken into account in determining a Participant’s Recognized
Compensation. 

  

	 	(g)	Multiple Employers. If a Participant is employed by more than one Employer in a Plan Year, a separate amount of Recognized Compensation shall be determined for each Employer.


  

	 	(h)	Annual Maximum. A Participant’s Recognized Compensation for a Plan Year shall not exceed the annual compensation limit in effect for that Plan Year under
section 401(a)(17) of the Code (as adjusted under the Code for cost-of-living increases). 

  
 1.1.33. Recognized Employment — all service with the Employer by persons classified by the Employer as common law employees, excluding, however,
service classified by the Employer as: 
  

	 	(a)	employment in a unit of employees whose terms and conditions of employment are subject to a collective bargaining agreement between the Employer and a union representing that unit
of employees, unless (and to the extent) such collective bargaining agreement provides for the inclusion of those employees in the Plan, 

  

	 	(b)	employment of a nonresident alien who is not receiving any earned income from the Employer which constitutes income from sources within the United States, 


 

 11 









	 	(c)	employment in a division or facility of the Employer which is not in existence on January 1, 2000 (that is, was acquired, established, founded or produced by the liquidation or
similar discontinuation of a separate subsidiary after January 1, 2000) unless and until the Committee shall declare such employment to be Recognized Employment, 

  

	 	(d)	employment of a United States citizen or a United States resident alien outside the United States unless and until the Committee shall declare such employment to be Recognized
Employment, 

  

	 	(e)	services of a person who is not a common law employee of the Employer including, without limiting the generality of the foregoing, services of a Leased Employee, leased owner,
leased manager, shared employee, shared Leased Employee, temporary worker, independent contractor, contract worker, agency worker, freelance worker or other similar classification, 

  

	 	(f)	employment of a Highly Compensated Employee to the extent agreed to in writing by the employee, and 

  

	 	(g)	employment as a temporary employee. 

  
 The Employer’s classification of a person at the time of inclusion or exclusion in Recognized Employment shall be conclusive for the purpose of the foregoing rules.
No reclassification of a person’s status with the Employer, for any reason, without regard to whether it is initiated by a court, governmental agency or otherwise and without regard to whether or not the Employer agrees to such
reclassification, shall result in the person being included in Recognized Employment, either retroactively or prospectively. Notwithstanding anything to the contrary in this provision, however, the Committee may declare that a reclassified person
will be included in Recognized Employment, either retroactively or prospectively. Any uncertainty concerning a person’s classification shall be resolved by excluding the person from Recognized Employment. 
  
 1.1.34. Reemployment Commencement Date — the date upon which an Employee
first performs an Hour of Service for the Employer or for an Affiliate following a Period of Severance that is not deemed to be a Period of Service (without regard to whether such Hour of Service is performed in Recognized Employment or otherwise).

  
 1.1.35. Retirement Savings Election — the election made
by a Participant as provided in Section 2.3. 
  
 1.1.36.
Severance from Service Date — the earlier of: 
  

	 	(a)	the date upon which an employee quits, is discharged or retires from service with the Employer and all Affiliates, or dies; or 

  

	 	(b)	 the date which is the first anniversary of the first day of a period in which an employee remains continuously absent from service (with or without pay) with the
Employer and all Affiliates for any reason other than a quit, 



  

 12 









	 	 
a discharge, retirement or death, such as vacation, holiday, sickness, disability, leave of absence or layoff. 


  
 1.1.37. Subfund — a separate pool of assets of the Fund set aside for
investment purposes under Section 4.1. 
  
 1.1.38. Trust
Agreement — the separate document entitled “T. Rowe Price Trust Company Qualified Plan Trust Agreement” entered into by and between the Principal Sponsor and the Trustee effective as of January 1, 2000, as may be amended from
time to time. 
  
 1.1.39. Trustee — the Trustee originally
named in the Trust Agreement and its successor or successors in trust. 
  
 1.1.40. Valuation Date — any date that the New York Stock Exchange is open and conducting business. 
  
 1.1.41. Vested — nonforfeitable. 
  
 1.1.42. Vesting Service — a measure of an employee’s employment with the Employer and all Affiliates which is equal to the employee’s
Period of Service; subject, however, to the following rules: 
  

	 	(a)	Period of Service. Except as provided below, an employee’s Vesting Service as of any date shall be equal to the employee’s Period of Service determined as of that same
date. 

  

	 	(b)	Vesting in Pre-Five Year Severance Accounts. If an employee has a five (5) year (or longer) Period of Severance, the employee’s Employer Profit Sharing Account or Pension
Account shall be divided into the portion attributable to Employer contributions allocated with respect to employment before such Period of Severance and the portion attributable to Employer contributions allocated with respect to employment after
such Period of Severance and employment after such five (5) year (or longer) Period of Severance shall not be taken into account in computing the Vested percentage in the employee’s Employer Profit Sharing Account or Pension Account
attributable to Employer contributions allocated with respect to employment before such five (5) year (or longer) Period of Severance. 

  

	 	(c)	Vesting in Post-Severance Accounts. If an employee has a Period of Severance and returns thereafter to employment with the Employer or an Affiliate, both employment before and
employment after such Period of Severance shall be taken into account in computing the Vested percentage in the employee’s Employer Profit Sharing Account attributable to Employer contributions allocated with respect to employment after such
Period of Severance. 

  

 13 








 1.2. Compliance With Uniformed Services Employment and Reemployment Rights Act of 1994. Effective for veterans rehired on
or after December 12, 1994, and notwithstanding any provision of the Plan Statement to the contrary, contributions, benefits or service credits, if any, will be provided in accordance with section 414(u) of the Code. 
  
 1.3. Transitional Rules of Interpretation. An individual shall be considered to have attained
a given age on the individual’s birthday for that age (and not on the day before). The birthday of any individual born on a February 29 shall be deemed to be February 28 in any year that is not a leap year. Notwithstanding any other
provision of this Plan Statement or any election or designation made under the Plan, any individual who feloniously and intentionally kills a Participant or Beneficiary shall be deemed for all purposes of this Plan and all elections and designations
made under this Plan to have died before such Participant or Beneficiary. A final judgment of conviction of felonious and intentional killing is conclusive for the purposes of this Section. In the absence of a conviction of felonious and intentional
killing, the Committee shall determine whether the killing was felonious and intentional for the purposes of this Section. Whenever appropriate, words used herein in the singular may be read in the plural, or words used herein in the plural may be
read in the singular; the masculine may include the feminine and the feminine may include the masculine; and the words “hereof,” “herein” or “hereunder” or other similar compounds of the word “here” shall mean
and refer to this entire Plan Statement and not to any particular paragraph or Section of this Plan Statement unless the context clearly indicates to the contrary. The titles given to the various Sections of this Plan Statement are inserted for
convenience of reference only and are not part of this Plan Statement, and they shall not be considered in determining the purpose, meaning or intent of any provision hereof. Any reference in this Plan Statement to a statute or regulation shall be
considered also to mean and refer to any subsequent amendment or replacement of that statute or regulation. This document has been executed and delivered in the State of Minnesota and has been drawn in conformity to the laws of that State and shall,
except to the extent that federal law is controlling, be construed and enforced in accordance with the laws of the State of Minnesota. 
  
 1.4. Transitional Rules. Notwithstanding the general effective date of the Section 1.1.9, the following special effective dates shall apply. 
  

	 	(a)	Enrollment Date. Section 1.1.13 of the Plan Statement is effective for the pay date next following August 6, 2005. Prior to such date, Enrollment Date means
January 1, April 1, July 1 and October 1. 

  

	 	(b)	 Change in Eligibility Service Requirement for Employer Matching Contributions. Section 2.1 of Plan Statement is effective for determining eligibility to make
elective deferrals and receive matching contribution on or after the pay date next following August 6, 2005. Prior to such date, employees had to complete one year of Eligibility Service before they were eligible to become Participants in the
Plan for purposes of receiving matching contributions made pursuant to Section 3.3 of the Plan Statement. In addition, prior to such date, employees were eligible to enroll for elective contributions as of the first day of quarter coincident
with or next following the date as of which the employee was employed in 



  

 14 









	 	 
Recognized Employment. Employees in Recognized Employment were eligible to become Participants in the employer matching contribution and employer
discretionary profit sharing contribution components of the Plan as of the first day of the quarter coincident with or next following the date as of which the employee completed one year of Eligibility Service, provided such employee was in
Recognized Employment at that time. 


  

	 	(c)	Increase in Maximum Deferral Percentage. Section 2.4 of the Plan Statement is effective for deferrals withheld from Recognized Compensation paid on or after the pay date next
following August 6, 2005. Prior to such pay date, the maximum deferral percentage was twenty-five percent (25%) of Recognized Compensation. 

  

	 	(d)	Catch-up Contributions eligible for Matching Contributions. Section 2.6.3(d) of the Plan Statement is effective for all catch-up elective contributions withheld from Recognized
Compensation paid on or after the pay date next following August 6, 2005. 

  

	 	(e)	Reduction in Small Cashout Amount. Sections 7.1.1(a) and 7.3.1(a) of the Plan Statement and Sections 2.3(a) and 3.2(a) of Appendix E to the Plan Statement are
effective for all distribution payable on or after March 28, 2005. 

  

	 	(f)	Maximum Number of Loans. Section 7.6.6(j) is effective for loans made on or after August 6, 2005. 

  
 1.5. Special Rules for Merged Plans. As of March 1, 2000, the assets of the Empak, Inc.
Retirement Savings Plan (the “Empak Plan”) and the Fluoroware, Inc. 401(k) Savings Plan shall become part of the assets of this Plan. Any optional form of distribution or other “section 411(d)(6) protected benefit” (as
defined by Treasury Regulations §1.411(d)-4) available as to all or a portion of the transferred assets that is not available under this Plan shall continue to be available but only with respect to the portion of transferred assets to which
such protected benefit applies. 
  

 15 








 SECTION 2 
 ELIGIBILITY AND PARTICIPATION 
  
 2.1. General
Eligibility Rule. Each employee shall become a Participant on the first day of the calendar month coincident with or next following the date as of which the employee is employed in Recognized Employment. A Participant whose employment with the
Employer terminates and who subsequently is reemployed by the Employer shall reenter the Plan as a Participant on the first day of the calendar month coincident with or next following the date of the Participant’s return to Recognized
Employment. 
  
 2.2. Special Eligibility Rule for Profit Sharing Contributions.
Notwithstanding the general eligibility rule in Section 2.1, with respect to discretionary profit sharing contributions made pursuant to Section 3.4 of the Plan Statement, each employee shall become a Participant on the first day of the
calendar month coincident with or next following the date as of which the employee has completed one (1) year of Eligibility Service if the employee is then employed in Recognized Employment. If the employee is not then employed in Recognized
Employment, the employee shall become a Participant on the first day of the calendar month coincident with or next following the date upon which the employee enters Recognized Employment. A Participant whose employment with the Employer terminates
and who subsequently is reemployed by the Employer shall reenter the Plan as a Participant on the first day of the calendar month coincident with or next following the date of the Participant’s return to Recognized Employment. 
  
 2.3. Enrollment. Each employee who is or will become a Participant as provided in
Section 2.1 may enroll for elective contributions by providing a Retirement Savings Election to the Committee prior to the Enrollment Date as of which the employee desires to make it effective. If an employee does not enroll when first eligible
to do so, the employee may enroll as of any subsequent business day by providing a Retirement Savings Election to the Committee prior to that Enrollment Date. 
  

The Committee shall have the authority to adopt rules that modify and waive the enrollment procedures set forth in this Section 2 during the year beginning on the
Effective Date, to ensure that orderly enrollments might be completed. This authority to modify and waive the enrollment procedures does not authorize the Committee to modify the job classification requirements for participation in the Plan.

  
 2.4. Retirement Savings Election. Subject to the following rules, the
Retirement Savings Election of each Participant shall provide for elective contributions through a reduction equal to not less than one percent (1%) nor more than thirty-five percent (35%) of the amount of Recognized Compensation which
otherwise would be paid to the Participant by the Employer each payday. Such elective contributions, under the Plan and any other plan of the Employer and Affiliates for that Participant’s taxable year shall not exceed the dollar limit in
effect for that taxable year under section 402(g) of the Code (as adjusted under the Code and by the Secretary of the Treasury for cost-of-living increases). The Committee may, from time to time under rules, change the minimum and maximum
allowable elective contributions. The reductions in earnings for elective contributions elected by the Participant shall be made by the Employer from the Participant’s remuneration each payday on and after the Enrollment Date for so long as the


  

 16 








 
Retirement Savings Election remains in effect. The Committee shall specify the method (including telephonic, electronic or similar methods) of providing or
modifying a Retirement Savings Election and all procedures for providing and accepting Retirement Savings Elections and notices, including requirements for advance notice. 
  
 2.5. Modifications of Retirement Savings Election. The Retirement Savings Election of a Participant may be modified as follows: 

 
 2.5.1. Increase or Decrease. A Participant may, upon giving prior notice
to the Committee, modify the Retirement Savings Election to increase or decrease the amount of elective contributions. Such increase or decrease shall be effective as of the first day of the first payroll period for which implementing such increase
or decrease is administratively practicable. 
  
 2.5.2.
Termination of Retirement Savings Election. A Participant who has a Retirement Savings Election in effect may, upon giving prior notice to the Committee, completely terminate the Retirement Savings Election as of the first day of any payroll period
for which implementing such termination is administratively practicable. Thereafter, such Participant may provide a new Retirement Savings Election to the Committee if the Participant is employed in Recognized Employment. Such Retirement Savings
Election shall be effective as of the first day of the first payroll period for which implementing election is administratively practicable. 
  
 2.5.3. Termination of Recognized Employment. The Retirement Savings Election of a Participant who ceases to be employed in Recognized Employment shall be
terminated automatically as of the date the Participant ceases to be employed in Recognized Employment. If such Participant returns to Recognized Employment, the Participant may provide a new Retirement Savings Election effective as of the date of
the Participant’s return to Recognized Employment or as of the first payday on or after any subsequent Enrollment Date. 
  
 2.6. Catch-Up Contributions. 
  
 2.6.1. Enrollment. Each employee who is a Participant as provided in Section 2.1, who is eligible to make elective contributions under
Section 2.4 of this Plan Statement and who will be at least age fifty (50) years on or before the last day of that Plan Year, may enroll for catch-up elective contributions during that Plan Year by making a Catch-Up Election. If an
employee does not enroll when first eligible to do so, the employee may enroll later by completing a Catch-Up Election. The Catch-Up Election shall be effective as soon as administratively practicable on or after it is received. The Catch-Up
Election shall remain in effect for so long as the Participant is eligible to make elective contributions under Section 2.4 of this Plan Statement. The Committee shall specify the method (including telephonic, electronic or similar methods) of
providing or modifying a Catch-Up Election and all procedures for providing and accepting Catch-Up Election and notices, including requirements for advance notice. 
  
 2.6.2. Remittance. The reductions in earnings for catch-up elective contributions agreed to by the Participant shall be
deducted by the Employer from the Participant’s 

  

 17 








 
remuneration each payday on and after the date the Catch-Up Election is effective for so long as the Catch-Up Election remains in effect. 
  

	 	(a)	Catch-up elective contributions shall be deducted and accounted for separately from other elective contributions. 

  

	 	(b)	A Participant’s catch-up elective contributions shall be credited to that Participant’s Retirement Savings Account. 

  
 2.6.3. Limitations and Testing. Except as hereinafter provided for
re-characterized catch-up elective contributions and notwithstanding any other provision of this Plan Statement to the contrary, the following rules shall apply to catch-up elective contributions. 
  

	 	(a)	Annual Dollar Limit. Catch-up elective contributions shall not be subject to the dollar limitation or percentage limitation on elective contributions in section 402(g)(1) of
the Code and Section 2.4 of this Plan Statement but shall be subject to the applicable annual dollar limitation specified in section 414(v) of the Code. 

  

	 	(b)	ADP Testing. Catch-up elective contributions shall not be subject to the average deferral percentage test under section 401(k) of the Code. 

  

	 	(c)	§ 415(c) Annual Addition Limit. Catch-up elective contributions shall not be subject to the limitation on annual additions to the Participant’s accounts under
section 415(c) of the Code and the Appendix A to this Plan Statement. 

  

	 	(d)	Matching. Catch-up elective contributions, whether initially designated under Section 2.6.1 as such or re-characterized to be such under Section 2.6.5, shall be eligible
for Employer matching contributions. 

  
 2.6.4.
Re-characterization (Catch-Up to Regular). To the extent that, apart from catch-up elective contributions, a Participant has failed to make the maximum allowable elective contributions for the Participant’s taxable year (e.g., could have made
additional elective contributions (i) without exceeding the limit specified in section 402(g) of the Code and Section 2.4 of this Plan Statement, (ii) without exceeding the average deferral percentage test specified in
section 401(k) of the Code (if applicable), (iii) without exceeding the limitations on annual additions under section 415(c) of the Code and the Appendix A of this Plan Statement, and (iv) without exceeding any other limit
imposed under this Plan), any amounts initially characterized as catch-up elective contributions shall be, as of the last day of the Plan Year, re-characterized as elective contributions (and not catch-up elective contributions). Any amounts
re-characterized shall be treated as elective contributions (and not catch-up elective contributions) for all purposes of this Plan. 
  
 2.6.5. Reverse Re-characterization (Regular to Catch-Up). To the extent that a Participant, who has a Catch-Up Election under Section 2.6.1 in
effect, has failed to make the maximum allowable catch-up contributions for the Participant’s taxable year but has made elective contributions that (i) exceed the limit specified in section 402(g) of the Code and Section 2.4 of
this Plan Statement, (ii) exceed the average deferral percentage text specified in section 401(k) of the Code (if applicable), (iii) exceed the limitations on annual additions under section 415(c) of the Code and the
Appendix A of this Plan Statement, and (iv) exceed any other limit imposed under this Plan, any amount initially characterized as elective contributions (and not as Catch-Up elective contributions) shall be re-characterized as Catch-Up
elective contributions. Any amounts re-characterized shall be treated as Catch-Up elective contributions (and not elective contributions) for all purposes of this Plan. 
  

 18 








 SECTION 3 
  
 CONTRIBUTIONS AND ALLOCATION THEREOF 
  
 3.1. Employer Contributions. 
  
 3.1.1. Source of Employer Contributions. All Employer contributions to the Plan may be made without regard to profits. The Principal Sponsor shall have
the sole power and authority to determine Employer contributions except that if the Principal Sponsor so consents, each adopting business entity under Section 9.4 shall be treated as an “Employer” under this Section and, as such, may
separately determine the amount of all Employer contributions, and such contributions (and any forfeitures related thereto) shall be allocated only to the accounts of Participants who are employed by that particular Employer. 
  
 3.1.2. Limitation. The contribution of the Employer to the Plan for any year,
when considered in light of its contribution for that year to all other tax-qualified plans it maintains, shall, in no event, exceed the maximum amount deductible by it for federal income tax purposes as a contribution to a tax-qualified profit
sharing plan under section 404 of the Code. Each such contribution to the Plan is conditioned upon its deductibility for such purpose. 
  
 3.1.3. Form of Payment. The appropriate contribution of the Employer to the Plan, determined as herein provided, shall be paid to the Trustee and may be
paid either in cash or in other assets of any character of a value equal to the amount of the contribution or in any combination of the foregoing ways. 
  
 3.2. Retirement Savings Contributions. 
  
 3.2.1. Amount. Within the time required by regulations of the United States Department of Labor, the Employer shall contribute to the Trustee for deposit
in the Fund the reduction in Recognized Compensation which was elected by each Participant pursuant to a Retirement Savings Election. 
  
 3.2.2. Allocation. The portion of this contribution made with respect to each Participant shall be allocated to that Participant’s Retirement Savings
Account for the Plan Year with respect to which it is made and, for the purposes of Section 4, shall be credited as soon as practicable after it is received by the Trustee. 
  
 3.3. Employer Matching Contributions. 
  
 3.3.1. Amount and Eligibility. The Employer shall contribute to the Trustee for deposit in the Fund and for crediting to the Participant’s Employer
Matching Account an amount which will equal one hundred percent (100%) of the amount of the first three percent (3%) and fifty percent (50%) of the amount of the next two percent (2%) of reduction in Recognized Compensation for
each pay period which was agreed to by the Participant pursuant to a Retirement Savings Election. Such Employer matching contributions shall be delivered to the Trustee for deposit in the Fund not later than the time prescribed by federal law
(including 

  

 19 








 
extensions) for filing the federal income tax return of the Employer for the taxable year in which the Plan Year ends. 
  
 3.3.2. Matching Contributions Determined on an Annual Basis. If the matching
contributions made with respect to any Participant for the Plan Year are less than one hundred percent (100%) of the first three percent (3%) and fifty percent (50%) of the amount of the next two percent (2%) of reduction in
Recognized Compensation for such Plan Year, then the Employer shall make an additional matching contribution to the Plan so that the total matching contributions with respect to such Participant for such Plan Year will equal one hundred percent
(100%) of the first three percent (3%) and fifty percent (50%) of the amount of the next two percent (2%) of the Participant’s reduction in Recognized Compensation for such Plan Year. 
  
 3.3.3. Allocation. The Employer matching contribution which is made with
respect to a Participant shall be allocated to that Participant’s Employer Matching Account for the Plan Year with respect to which it is made and, for the purposes of Section 4, shall be credited as soon as practicable after it is
received by the Trustee. 
  
 3.4. Discretionary Contributions. 
  
 3.4.1. Amount. The Employer may (but shall not be required to) make
discretionary contributions from year to year during the continuance of the Plan in such amounts as the Employer shall from time to time determine. Such contributions shall be delivered to the Trustee for deposit in the Fund not later than the time
prescribed by federal law (including extensions) for filing the federal income tax return of the Employer for the taxable year in which the Plan Year ends. 
  
 3.4.2. Allocation. The Employer discretionary contribution for a Plan Year shall be allocated to the Employer Profit Sharing Accounts of eligible
Participants under Section 3.5. The contribution shall be allocated to the Employer Profit Sharing Accounts of eligible Participants in the ratio which the Recognized Compensation of each such eligible Participant for the Plan Year bears to the
Recognized Compensation for such Plan Year of all such eligible Participants. The amount so allocated to an eligible Participant shall be allocated to such Participant’s Employer Profit Sharing Account for the Plan Year with respect to which it
is made and, for the purposes of Section 4, shall be credited as soon as practicable after it is received by the Trustee. 
  
 3.4.3. Advance Contributions. If the Employer shall make and designate a discretionary contribution for allocation as of an Annual Valuation Date which is
subsequent to the actual date of contribution, then: 
  

	 	(a)	such contribution will be segregated for investment purposes by the Trustee from the other assets of the Fund until such subsequent Annual Valuation Date, and


  

	 	(b)	the amount of such segregated contribution (adjusted for gains or losses) shall be allocated as of such Annual Valuation Date as if it were an Employer contribution made in fact on
that Annual Valuation Date. 

  

 20 








 3.5. Eligible Participants. For purposes of Section 3.4, a Participant shall be an eligible Participant for a Plan
Year only if such Participant satisfies all of the following requirements in either (a) or (b) below: 
  

	 	(a)	the Participant: 

  

	 	(i)	is credited with at least one thousand (1,000) Hours of Service for such Plan Year, and 

  

	 	(ii)	is on the last day of such Plan Year, an employee of the Employer (including for this purpose any Participant who then is on temporary layoff or authorized leave of absence or who,
during such Plan Year, was inducted into the Armed Forces of the United States from employment with the Employer); or 

  

	 	(b)	the Participant terminates employment with the Employer within the Plan Year by reason of death, retirement at or after the Participant’s Normal Retirement Age or Disability.


  
 No other Participant shall be an eligible Participant.

  
 3.6. Adjustments. 
  
 3.6.1. Make-Up Contributions for Omitted Participants. If, after the
Employer’s contribution for a Plan Year has been made and allocated, it should appear that, through oversight or a mistake of fact or law, a Participant (or an employee who should have been considered a Participant) who should have been
entitled to share in such contribution received no allocation or received an allocation which was less than the Participant should have received, the Committee may, at its election, and in lieu of reallocating such contribution, direct the Employer
to make a special make-up contribution (or direct that forfeitures be used) for the Account of such Participant in an amount adequate to provide the same addition to the Participant’s Account for such Plan Year as the Participant should have
received. 
  
 3.6.2. Mistaken Contributions. If, after the
Employer’s contribution for a Plan Year has been made and allocated, it should appear that, through oversight or a mistake of fact or law, a Participant (or an individual who was not a Participant) received an allocation which was more than the
Participant should have received, the Committee may direct that the mistaken contribution, adjusted for its pro rata share of any net loss or net gain in the value of the Fund which accrued while such mistaken contribution was held therein,
shall be withdrawn from the Account of such individual and retained in the Fund and used to reduce the amount of the next succeeding contribution of the Employer to the Fund due after the determination that such mistaken contribution had occurred.

  

 21 








 3.7. Rollover Contributions. 
  
 3.7.1. Contingent Provision. The provisions of this Rollover Contributions Section shall be subject to such conditions and limitations as the Committee
may prescribe from time to time for administrative convenience and to preserve the tax-qualified status of the Plan. 
  
 3.7.2. Eligible Contributions. Each employee in Recognized Employment may contribute to the Plan, in such form and manner as may be prescribed by the
Committee in accordance with those provisions of federal law relating to rollover contributions, cash (or the cash proceeds from distributed property) received by the employee in Recognized Employment in an eligible rollover distribution. The
permitted sources for an eligible rollover distribution include: (i) an eligible retirement plan that is a tax-qualified retirement plan under section 401(a), (ii) a plan described in sections 403(a) or 403(b) of the Code,
(iii) an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state, and (iv) an individual
retirement account or annuity described in sections 408(a) or 408(b) of the Code. Although a source may be included on the foregoing list, the Committee may refuse to accept an eligible rollover distribution from a particular plan or individual
retirement account or annuity. Also, the Committee may establish rules and conditions regarding the acceptance of direct rollovers under section 401(a)(31) of the Code from trustees or custodians of other qualified pension, profit sharing or
stock bonus plans. The Plan will not accept a rollover contribution of after-tax employee contributions. 
  
 3.7.3. Specific Review. The Committee shall have the right to reject, or to direct the Trustee to return, any such rollover contribution if, in the
opinion of the Committee, the acceptance thereof might jeopardize the tax-qualified status of the Plan or unduly complicate its administration, but the acceptance of any such rollover contribution shall not be regarded as an opinion or guarantee on
the part of the Employer, the Committee, the Trustee or the Plan as to the tax consequences which may result to the contributing Participant thereby. 
  
 3.7.4. Allocation. The rollover contribution made by an employee in Recognized Employment to the Plan shall be allocated to the Participant’s
Rollover Account and, for the purposes of Section 4, shall be credited as soon as practicable after it is received by the Trustee. 
  
 3.8. Limitation on Annual Additions. In no event shall amounts be allocated to the Account of any Participant if, or to the extent, such amounts would exceed the
limitations set forth in Appendix A to this Plan Statement. 
  
 3.9. Effect
of Disallowance of Deduction or Mistake of Fact. All Employer contributions to the Plan are conditioned on their qualification for deduction for federal income tax purposes under section 404 of the Code. If any such deduction should be
disallowed, in whole or in part, for any Employer contribution to the Plan for any year, or if any Employer contribution to the Plan is made by reason of a mistake of fact, then there shall be calculated the excess of the amount contributed over the
amount that would have been contributed had there not occurred a mistake in determining the deduction or a mistake of fact. The Principal Sponsor shall direct the Trustee to return such excess, adjusted for its pro rata share of any net loss
(but not any net gain) in the value of the Fund which accrued while such excess was held therein, to the Employer within one (1) year of the disallowance of the deduction or the mistaken payment of the contribution, as the case may be. If the
return of such amount would cause the balance of any Account of any Participant to be reduced to less than the balance which would have been in such Account had the mistaken amount not been contributed, however, the amount to be returned to the
Employer shall be limited so as to avoid such reduction. 
  

 22 








 SECTION 4 
  
 INVESTMENT AND ADJUSTMENT OF ACCOUNTS 
  
 4.1. Establishment of Subfunds. 
  
 4.1.1. Establishing Commingled Subfunds. At the direction of the Committee, the Fund may be divided into two (2) or more Subfunds, which shall serve
as vehicles for the investment of Participants’ Accounts. The Committee shall determine the general investment characteristics and objectives of each Subfund and, with respect to each Subfund, shall either (i) designate that an Investment
Manager or the Committee has investment discretion over such Subfund, or (ii) designate one or more selected pooled investment vehicles (such as collective funds, group trusts, mutual funds, group annuity contracts and separate accounts under
insurance contracts) to constitute such Subfund. The Investment Manager or the Committee, as the case may be, shall have complete investment discretion over each Subfund to which it has been assigned investment discretion, subject only to the
general investment characteristics and objectives established for the particular Subfund. 
  
 4.1.2. Individual Subfunds. The Committee also may (but is not required to) establish additional Subfunds that consist solely of all or a part of the assets of a single Participant’s Total Account, which assets
the Participant controls by investment directives to the Trustee and which may not be commingled with the assets of any other Participant’s Accounts (e.g., a self-directed brokerage account). In no event, however, shall the Participant be
allowed to direct the investment of assets in such individual Subfund in any work of art, rug or antique, metal or gem, stamp or coin, alcoholic beverage or other similar tangible personal property if the investment in such property shall have been
prohibited by the Secretary of the Treasury. Each Participant, each Beneficiary and each Alternate Payee for whom an individually directed Subfund is maintained shall be responsible for the exercise of any voting or similar rights which exist with
respect to assets in such individually directed Subfund. Any Beneficiary of a deceased Participant with an individually directed Subfund shall have the responsibility to direct investments for such Subfund until the Beneficiary changes such
direction in accordance with applicable Plan procedures. 
  
 4.1.3. Operational Rules. The Committee shall adopt rules specifying the circumstances under which a particular Subfund may be elected, or shall be automatically utilized, the minimum or maximum amount or percentage of an Account which may
be invested in a particular Subfund, the procedures for making or changing investment elections, the extent (if any) to which Beneficiaries of deceased Participants may make investment elections and the effect of a Participant’s or
Beneficiary’s failure to make an effective election with respect to all or any portion of an Account. 
  
 4.1.4. Revising Subfunds. The Committee shall have the power, from time to time, to dissolve Subfunds, to consolidate separate Subfunds, to direct that
additional Subfunds be established and, under rules, to withdraw or limit participation in a particular Subfund. 
  

 23 








 4.1.5. ERISA Section 404(c) Compliance. The Committee may establish investment Subfunds and
operational rules which are intended to satisfy section 404(c) of ERISA and the regulations thereunder. Such investment Subfunds shall permit Participants, Beneficiaries and Alternate Payees the opportunity to choose from at least three
investment alternatives, each of which is diversified, each of which presents materially different risk and return characteristics, and which, in the aggregate, enable Participants, Beneficiaries and Alternate Payees to achieve a portfolio with
appropriate risk and return characteristics consistent with minimizing risk through diversification. Such operational rules shall provide the following, and shall otherwise comply with section 404(c) of ERISA and the regulations and rules
promulgated thereunder from time to time: 
  

	 	(a)	Participants, Beneficiaries and Alternate Payees may give investment instructions to the Trustee at least once every three months; 

  

	 	(b)	the Trustee must follow the investment instructions of Participants, Beneficiaries and Alternate Payees that comply with the Plan’s operational rules, provided that the Trustee
may in any event decline to follow any investment instructions that are contrary to the Plan or ERISA. 

  

	 	(c)	Participants, Beneficiaries and Alternate Payees shall be periodically informed of actual expenses to their Accounts which are imposed by the Plan and which are related to their
Plan investment decisions. 

  

	 	(d)	With respect to any Subfund consisting of Employer securities and intended to satisfy the requirements of section 404(c) of ERISA, (i) Participants, Beneficiaries and
Alternate Payees shall be entitled to all voting, tender and other rights appurtenant to the ownership of such securities, (ii) procedures shall be established to ensure the confidential exercise of such rights, except to the extent necessary
to comply with federal and state laws not preempted by ERISA, and (iii) the Committee or other fiduciary designated by the Committee shall ensure the sufficiency of and compliance with such confidentiality procedures. 


 
 4.2. Valuation and Adjustment of Accounts. 
  
 4.2.1. Valuation of Fund. The Trustee shall value the Fund pursuant to the
terms of the Trust Agreement. 
  
 4.2.2. Adjustment of Accounts.
The Principal Sponsor shall cause the value of each Account or portion of an Account invested in a particular Subfund (including undistributed Total Accounts) to be increased (or decreased) from time to time for distributions, contributions,
investment gains (or losses) and expenses charged to the Account. 
  
 4.2.3. Rules. The Committee shall establish additional rules for the adjustment of Accounts, including the times when contributions shall be credited under Section 3 for the purposes of allocating gains or losses under this
Section 4. 
  

 24 








 4.3. Investment in Employer Securities. 
  
 4.3.1. Entegris Stock Subfund. In addition to the Subfunds created pursuant to Section 4.1, the Trustee shall also
maintain at least one Subfund which shall be invested in Employer securities (specifically, “qualifying employer securities” within the meaning of section 407(d)(5) of ERISA) and which shall be known as the Entegris Stock Subfund. The
initial balance of the Entegris Stock Subfund shall consist of Employer securities (and such cash, if any) transferred from the Entegris, Inc. Employee Stock Ownership Plan to an ESOP Account under this Plan on or about August 1, 2005. No
portion of a Participant’s or Beneficiary’s Account other than the ESOP Account may be invested in the Entegris Stock Subfund. The primary purpose of the Entegris Stock Subfund is to benefit Participants and Beneficiaries by retaining for
them, individually and collectively, a position of equity ownership in the Principal Sponsor and not by producing retirement income or investment gains. The Trustee shall not be permitted to borrow or use the proceeds of any exempt loan (as defined
in section 54.4975-7 of the Treasury Regulations) for the purpose of acquiring Employer securities to be held in the Entegris Stock Subfund. 
  
 4.3.2. Dividends. Cash dividends, if any, paid on Employer securities in the Entegris Stock Subfund shall be paid to Participants in proportion to their
Entegris Stock Subfund balances on the applicable record date. Cash dividends paid on Employer securities may not be reinvested in Employer securities. Distributions of dividend payments shall not be considered distributions under Section 7 or
Appendix F. 
  
 4.3.3. Diversification Election. Each
Participant and Beneficiary will be permitted to sell shares of the Entegris Stock Subfund at any time, in accordance with operational rules established by the Committee (which shall comply with Section 4.1.5(d)) and reinvest all or a portion
of the ESOP Account in the other Subfunds established under Section 4.1. That portion of a Participant’s ESOP Account which is transferred from the Entegris Stock Subfund to another Subfund cannot be reinvested in the Entegris Stock
Subfund. All diversification elections authorized pursuant to this Section 4.3.3 shall be made in accordance with such rules established by the Committee regarding the form of such election, the manner of filing such election (including
telephonic, electronic or similar methods) and the information required to be furnished in connection with such election. Notwithstanding the foregoing, in no event shall this Section 4.3.3 be applied to prevent a Participant who has attained
age 55 and has, cumulatively, at least 10 years of participation in the Plan and the Entegris, Inc. Employee Stock Ownership Plan, from directing the Plan to transfer investment in the Entegris Stock Subfund into any of at least three
(3) investment Subfunds offered by the Plan in accordance with section 401(a)(28)(B) of the Code. 
  
 4.3.4. Voting of Employer Securities. The Trustee shall exercise all voting rights with respect to all Employer securities held in the Participant’s
or Beneficiary’s ESOP Account in accordance with instructions from the Participant or Beneficiary. The Committee shall use reasonable procedures to inform Participants and Beneficiaries as to what action will be taken in the absence of the
receipt of such affirmative instructions from the Participant or Beneficiary. Each Participant and Beneficiary may direct the Trustee, confidentially, how to vote the Employer securities representing shares allocated to his ESOP Account. Upon timely


  

 25 








 
receipt of direction, the Trustee shall vote all such shares of Employer securities as directed by the Participants and Beneficiaries. Shares for which
Participants and Beneficiaries do not timely return proxy cards shall be voted by the Trustee pro rata in proportion to the shares for which instructions were timely received. The combined fractional shares of Participants and Beneficiaries shall be
voted to the extent possible to reflect the instructions of the Participant or Beneficiary to whose Account the shares are allocated. By virtue of the procedures set forth in this Section 4.3.4., the Principal Sponsor has determined that
Participants and Beneficiaries have the right to vote Employer securities confidentially and the Trustee shall keep such votes confidential. 
  
 4.3.5. Tender Offer for Employer Securities. Each Participant and Beneficiary shall have the right to tender Employer securities held in the
Participant’s or Beneficiary’s ESOP Account as set forth in this Section 4.3.5. 
  

	 	(a)	Procedures. Upon receipt, the Trustee shall transmit to the Committee all notices of conversion, redemption, tender, exchange, subscription, class action, claim in insolvency
proceedings or other rights or powers relating to any Employer security held in the ESOP Account, which notices are received by the Trustee from its agents or custodian, from issuers of securities and from the party (or its agents) extending such
rights. The Trustee shall have no obligation to determine the existence of any conversion, redemption, tender, exchange, subscription, class action, claim in insolvency proceedings or other right or power relating to any investments held pursuant to
the Trust Agreement. The Trustee shall exercise all tender offer rights with respect to all Employer securities held in the Participant’s or Beneficiary’s ESOP Account in accordance with instructions from the Participant or Beneficiary.
The Committee shall use reasonable procedures to inform Participants and Beneficiaries as to what action will be taken in the absence of the receipt of such affirmative instructions from the Participant or Beneficiary. Each Participant and
Beneficiary may direct the Trustee, confidentially, whether or not to tender the Employer securities representing shares allocated to his ESOP Account. Upon timely receipt of direction, the Trustee shall tender all such shares of Employer securities
as directed by the Participants and Beneficiaries. On the day that the offer expires, or such earlier date if agreed to by the Trustee and the Committee, the Trustee shall tender that number of shares for which it has received instructions that have
not been revoked. Shares for which Participants and Beneficiaries do not timely return tender instructions shall not be tendered by the Trustee. 

  

	 	(b)	Confidentiality. Participants and Beneficiaries shall have the right to determine confidentially whether Employer securities will be tendered in a tender or exchange offer.


  

	 	(c)	 Proration. If less than all shares tendered by the Trustee are accepted, the shares sold for each Participant or Beneficiary shall be in the same ratio to 



  

 26 









	 	 
the number of shares tendered in the ESOP Account as the total number of shares accepted bears to the total number of shares tendered.



  

	 	(d)	Investment. The proceeds from the sale of Employer securities pursuant to this Section 4.3.5 shall be transferred to the ESOP Account of a Participant or Beneficiary and
(notwithstanding any other provision in this Section 4.3) shall be invested in accordance with uniform rules of the Committee and shall not be invested in Employer securities. 

  

 27 








 SECTION 5 
  
 VESTING 
  
 5.1. Employer Profit Sharing Account and Pension Account. 
  
 5.1.1. Graduated Vesting. Except as hereinafter provided, the Vested portion of each Participant’s Employer Profit Sharing Account and Pension Account shall be determined in accordance with the following
schedule: 
  

				
	 When the Participant Has
Completed the Following
Years of Vesting Service:

	  	The Vested Portion of the
Participant’s Employer Profit Sharing
Account and Pension Account Will Be:

	 
	 Less than 2 years
	  	0	%
	 2 years but less than 3 years
	  	25	%
	 3 years but less than 4 years
	  	50	%
	 4 years but less than 5 years
	  	75	%
	 5 years or more
	  	100	%

  
 5.1.2. Full Vesting.
Notwithstanding any of the foregoing provisions for vesting of Employer Profit Sharing Accounts and Pension Accounts, the entire Employer Profit Sharing Account and Pension Account of each Participant shall become fully (100%) vested upon the
earliest occurrence of any of the following events while in the employment of the Employer or an Affiliate: 
  

	 	(a)	the Participant’s death, 

  

	 	(b)	the Participant’s attainment of Normal Retirement Age, 

  

	 	(c)	the Participant’s Disability, 

  

	 	(d)	a partial termination of the Plan which is effective as to the Participant, or 

  

	 	(e)	a complete termination of the Plan or a complete discontinuance of Employer contributions hereto. 

  
 5.1.3. Full Vesting Upon Plan Termination Before Forfeiture Event. If a Participant is not in the employment of the Employer
or an Affiliate upon a complete termination of the Plan or a complete discontinuance of Employer contributions hereto, then the Participant’s Employer Profit Sharing Account and Pension Account shall become fully (100%) vested if, on the
date of such termination or discontinuance, such Participant has not had a “forfeiture event” as described in Section 6.2.1. 
  
 5.1.4. Special Rule for Partial Distributions. If a distribution is made of less than the entire Employer Profit Sharing Account or Pension Account of a
Participant who is not then fully (100%) vested, then until the Participant’s Employer Profit Sharing Account or Pension 

  

 28 








 
Account becomes fully (100%) vested or until the Participant incurs a Period of Severance of five (5) years, whichever first occurs, the
Participant’s Vested interest in such Employer Profit Sharing Account or Pension Account at any relevant time shall not be less than an amount (“X”) determined by the formula X = P(B + D) - D. For the
purpose of applying the formula, “P” is the Vested percentage at the relevant time (determined pursuant to Section 5); “B” is the account balance at the relevant time; and “D” is the amount of the distribution.

  
 5.1.5. Effect of Break on Vesting. If a Participant who is not
fully (100%) vested incurs a Period of Severance of five (5) years, returns to Recognized Employment and is thereafter eligible for any additional allocation of Employer contributions, the Participant’s undistributed Employer Profit
Sharing Account or Pension Account, if any, attributable to Employer contributions allocated as of a date before such Period of Severance of five (5) years and the Participant’s new Employer Profit Sharing Account attributable to Employer
contributions allocated as of a date after such Period of Severance of five (5) years shall be separately maintained for vesting purposes until the Participant is fully (100%) Vested. 
  
 5.2. Other Accounts. Each Participant’s Retirement Savings Account, Employer Matching
Account, ESOP Account, Rollover Account and Transfer Account shall be fully (100%) vested at all times. 
  

 29 








 SECTION 6 
  
 MATURITY 
  
 6.1. Events of Maturity. A Participant’s Vested Total Account shall mature and shall become distributable in accordance with Section 7 upon the earliest occurrence of any of the following events while in the
employment of the Employer or an Affiliate: 
  

	 	(a)	the Participant’s death, 

  

	 	(b)	the Participant’s severance from employment, whether voluntary or involuntary, 

  

	 	(c)	the attainment of age seventy and one-half (70-1/2) years by a Participant who is a five percent (5%) owner (as defined in Appendix B) at any time during the year in
which the Participant attained age seventy and one-half (70-1/2) years and the crediting of any amounts to such a Participant’s Account after such time, or 

  

	 	(d)	the Participant’s Disability; 

  
 provided, however, that a transfer from Recognized Employment to employment with the Employer that is other than Recognized Employment or a transfer from the employment
of one Employer participating in the Plan to another such Employer or to any Affiliate shall not constitute an Event of Maturity. 
  
 6.2. Forfeitures. 
  
 6.2.1. Forfeiture of Nonvested Portion of Accounts. Following the occurrence of a Participant’s Event of Maturity, the non-Vested portion of the
Participant’s Employer Profit Sharing Account or Pension Account, if any, shall be forfeited as soon as administratively practicable on or after the Participant’s forfeiture event. A forfeiture event shall occur with respect to a
Participant upon the earliest of: 
  

	 	(a)	a Period of Severance of five (5) years, 

  

	 	(b)	the distribution after an Event of Maturity to (or with respect to) a Participant of the entire Vested portion of the Total Account of the Participant, 

  

	 	(c)	the death of the Participant at a time and under circumstances which do not entitle the Participant to be fully (100%) Vested in the Participant’s Total Account, or


  

	 	(d)	the Event of Maturity of a Participant who has no Vested interest in the Participant’s Total Account. 

  

 30 








 6.2.2. Restoration Upon Rehire After Forfeiture. If the Participant returns to Recognized Employment with
the Employer or an Affiliate after the non-Vested portion of the Participant’s Employer Profit Sharing Account or Pension Account has been forfeited and before the Participant has incurred a Period of Severance of five (5) years, the
amount so forfeited shall be restored to the Participant’s Employer Profit Sharing Account or Pension Account as of the Valuation Date coincident with or next following the date the Participant returns (without adjustment for gains or losses
after such forfeiture). 
  
 6.2.3. Use of Forfeitures. Forfeitures
shall be used for the following purposes (and, unless the Committee determines otherwise, in the following order): to make restorations for rehired Participants, to reduce Employer matching contributions, to reduce Employer discretionary
contributions, to reduce Plan expenses in the Plan Year in which the Participant’s forfeiture event occurred or in the succeeding Plan Year, or to correct errors, omissions and exclusions. To the extent forfeitures are used to reduce Employer
matching contributions, they shall be added as soon as administratively practicable to the reduced Employer matching contribution, if any, to be allocated to the Employer Matching Accounts of all Participants, as provided in Section 3.3. To the
extent forfeitures are used to reduce Employer discretionary contributions, they shall be added as soon as administratively practicable to the reduced Employer discretionary contribution, if any, to be allocated to the Employer Profit Sharing
Accounts of all Participants as provided in Section 3.4. Any forfeitures remaining at the termination of the Plan shall be considered to be a discretionary contribution and shall be allocated pursuant to Section 3.4. 
  
 6.2.4. Source of Restoration. The amount necessary to make the restoration
required under Section 6.2.2 shall come first from the forfeitures of Participants. If such forfeitures are not adequate for this purpose, the rehiring Employer shall make a contribution adequate to make the restoration (in addition to any
contributions made under Section 3). 
  

 31 








 SECTION 7 
  
 DISTRIBUTIONS AND LOANS 
  
 7.1. Distributions to Participants Upon Event of Maturity. 
  
 7.1.1. Application For Distribution Required. No distribution shall be made from the Plan until the Committee has received an application for distribution
from the Participant entitled to receive distribution. The Committee may prescribe rules regarding the form of such application, the method of filing such application (including telephonic, electronic or similar methods) and the information required
to be furnished in connection with such application. 
  

	 	(a)	Exception for Small Amounts. If a Participant whose Vested Total Account does not exceed One Thousand Dollars ($1,000) incurs an Event of Maturity, then such Vested Total Account
shall be distributed automatically in a single lump sum as soon as administratively practicable following such Event of Maturity without an application for distribution. A Participant who has no Vested interest in the Participant’s Total
Account as of the Participant’s Event of Maturity shall be deemed to have received an immediate distribution of the Participant’s entire interest in the Plan as of such Event of Maturity. 

  

	 	(b)	Exception for Required Distributions. Any Vested Total Account for which no application has been timely received on or before the required beginning date effective as to a
Participant under Section 7.1.5 or Section 7.1.6, shall be distributed automatically in a single lump sum without an application for distribution. 

  
 7.1.2. Spousal Consent Not Required. The consent of a Participant’s spouse shall not be required to make distributions
from the Plan (except for distributions from the Pension Account as set forth in Appendix E to the Plan Statement). 
  
 7.1.3. Form of Distribution. The only form of distribution available under this Plan is a lump sum payment (except for distributions from the Pension
Account as set forth in Appendix E to the Plan Statement). 
  
 7.1.4. Time of Distribution. Upon the receipt of a proper application from the Participant requesting distribution after an Event of Maturity, and after the right of the Participant to receive a distribution has been established, the
Committee shall cause the Trustee to determine the value of the Participant’s Vested Total Account and to make distribution of such Vested Total Account in a single lump sum as soon as administratively practicable after the Participant requests
a distribution. No distribution, however, shall be made as of a Valuation Date preceding the date the Participant’s application is received by the Committee. 
  
 7.1.5. Required Beginning Date for Non-Five Percent (5%) Owners. Notwithstanding the foregoing, distribution to the
Participant shall be made not later than the 

  

 32 








 
required beginning date, which is the later of (i) the April 1 following the calendar year in which the Participant attains age seventy and
one-half (70-1/2) years, or (ii) the April 1 following the calendar year in which the Participant terminates employment. 
  
 7.1.6. Required Beginning Date for Five Percent (5%) Owners. Notwithstanding any other provision of this Plan Statement, if the Participant is a five
percent (5%) owner (as defined in Appendix B) at any time during the Plan Year in which such Participant attains age seventy and one-half (70-1/2) years, distribution shall not be made later than the required beginning date. The
required beginning date for such Participant shall be the April 1 following the calendar year in which the Participant attains age seventy and one-half (70-1/2) years. If any amounts are thereafter credited to such Participant’s
Accounts, then for purposes of Section 7.1.1(b) each subsequent December 31 shall be treated as a required beginning date. 
  
 7.1.7. Effect of Reemployment. If a Participant is reemployed by the Employer or an Affiliate before the Participant attains Normal Retirement Age and
before distribution is completed, the Participant’s Vested Total Account shall continue to be held in the Fund until the Participant incurs another Event of Maturity after the Participant’s reemployment. It is the general intent of this
Plan that no distributions shall be made before the Normal Retirement Age of a Participant while the Participant is employed by the Employer or an Affiliate. 
  
 7.1.8. Death Prior to Distribution. If a Participant dies after the Participant’s Event of Maturity but before distribution of the Participant’s
Vested Total Account has been completed, the undistributed Vested Total Account shall be distributed to the Participant’s Beneficiary as provided in Section 7.3 and Appendix E to the Plan Statement. 
  
 7.2. In-Service Distributions and Hardship Distributions. 
  
 7.2.1. Age 59-1/2 Distributions. A Participant may receive a distribution
while employed from the vested portion of the Accounts listed in (b) below if the Participant has attained age fifty-nine and one-half (59-1/2) years. To receive such a distribution, the Participant must apply to the Committee. In the
application, the Participant shall specify the dollar amount to be distributed. Such distribution shall be approved by the Committee and such distribution shall be made in a lump sum cash payment as soon as administratively practicable following the
approval of the application by the Committee. 
  

	 	(a)	Spousal Consent Not Required. Spousal consent shall not be required to make an age 59-1/2 distribution to a married Participant. 

  

	 	(b)	Sequence of Accounts. Each distribution made pursuant to this Section 7.2. shall first be taken from and charged to the Participant’s Accounts in the following sequence:


  
 Rollover Account 
 Transfer Account 
 Employer Matching Account

 Employer Profit Sharing Account 
 Retirement Savings Account. 
  

 33 









	 	(c)	Coordination with Section 4.1. If a distribution is made from an Account which is invested in more than one (1) Subfund authorized and established under Section 4.1,
the amount distributed shall be charged to each Subfund in the same proportions as the Account is invested in each Subfund. 

  
 7.2.2. Hardship Distributions. A Participant may receive a hardship distribution while employed from the Vested portion of the Accounts listed in
(e) below if the Committee determines that such hardship distribution is for one of the purposes described in (a) below and the conditions in (b) and (d) below have been fulfilled. To receive such a distribution, the Participant
must apply to the Committee. In the application, the Participant shall specify the dollar amount to be distributed. Such hardship distribution shall be approved by the Committee and such hardship distribution shall be made in a lump sum cash payment
as soon as administratively practicable following the approval of the application by the Committee. 
  

	 	(a)	Purposes. Hardship distributions shall be allowed under Section 7.2.2 only if the Participant establishes that the hardship distribution is to be made for one of the following
purposes: 

  

	 	(i)	expenses for medical care described in section 213(d) of the Code previously incurred by the Participant, the Participant’s spouse or any dependents of the Participant (as
defined in section 152 of the Code) or necessary for these persons to obtain medical care described in section 213(d) of the Code, 

  

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

  

	 	(iii)	payment of tuition, related educational fees and room and board expenses for the next twelve (12) months of post-secondary education for the Participant, or the
Participant’s spouse, children or dependents (as defined in section 152 of the Code), or 

  

	 	(iv)	payments necessary to prevent the eviction of the Participant from the Participant’s principal residence or foreclosure on the mortgage of that principal residence.


  
 Such purposes shall be considered to be an
immediate and heavy financial need of the Participant. 
  

	 	(b)	 Limitations. In no event shall the cumulative amount of hardship distributions withdrawn from a Participant’s Retirement Savings Account exceed the amount of
contributions to that Account made pursuant to Section 3.2 (i.e., hardship distributions from that Account shall not include any earnings on such contributions or any qualified nonelective contributions (as defined under
section 401(m)(4)(C)) or earnings on such qualified nonelective contributions. The amount of the hardship 



  

 34 









	 	 
distribution shall not exceed the amount of the Participant’s immediate and heavy financial need; provided, however, that the amount of the immediate
and heavy financial need may include amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution. In addition, a hardship distribution which includes a portion of the
Participant’s Retirement Savings Account shall not be allowed unless the Participant has obtained all distributions, other than hardship distributions, and all nontaxable loans (at the time of the loan) currently available under all plans
maintained by the Employer and Affiliates. Other funds are not currently available unless the funds are available prior to or coincidently with the date the hardship distribution is available. 


  

	 	(c)	Spousal Consent Not Required. Spousal consent shall not be required to make a hardship distribution to a married Participant. 

  

	 	(d)	Coordination with Other Plans. The rules described in this Section 7.2.2(d) apply only if the hardship distribution includes a portion of the Participant’s Retirement
Savings Account. The Participant’s Retirement Savings Election and elective contributions and employee contributions under all other plans maintained by the Employer and Affiliates shall be canceled for six (6) months after receipt of a
hardship distribution and shall not be automatically reinstated. Thereafter, the Participant may, upon giving prior notice to the Committee, enter into a new Retirement Savings Election effective as of any subsequent Enrollment Date following such
six (6) month period, provided the Participant is in Recognized Employment on that date. For the purposes of this Section 7.2.2(d), all other plans maintained by the Employer and Affiliates shall mean all qualified and nonqualified plans
of deferred compensation maintained by the Employer and Affiliates (including stock option, stock purchase or similar plans). 

  

	 	(e)	Sequence of Accounts. Each hardship distribution made pursuant to this Section 7.2.2 shall first be taken from and charged to the Participant’s Accounts in the following
sequence: 

  
 Rollover Account 
 Employer Profit Sharing Account 
 Retirement
Savings Account. 
  

	 	(f)	Coordination with Section 4.1. If the hardship distribution is made from a Retirement Savings Account which is invested in more than one (1) Subfund authorized and
established under Section 4.1, the amount withdrawn shall be charged to each Subfund in the same proportions as the Retirement Savings Account is invested in each Subfund. 

  

 35 








 7.3. Distributions to Beneficiary. 
  
 7.3.1. Application For Distribution Required. No distribution shall be made from the Plan until the Committee has received
an application for distribution from the Beneficiary of a Participant entitled to receive distribution. The Committee may prescribe rules regarding the form of such application, the method of filing such application (including telephonic, electronic
or similar methods) and the information required to be furnished in connection with such application. 
  

	 	(a)	Exception for Small Amounts. Upon the death of a Participant whose Vested Total Account does not exceed One Thousand Dollars ($1,000), such Participant’s Vested Total Account
shall be distributed to the Beneficiary in a single lump sum as soon as administratively practicable following such Participant’s death without an application for distribution. 

  

	 	(b)	Exception for Required Distributions. Any Vested Total Account for which no application has been timely received on or before the required beginning date effective as to a
Beneficiary under Section 7.3.4, shall be distributed automatically in a single lump sum without an application for distribution. 

  
 7.3.2. Form of Distribution. The only form of distribution available under this Plan is a lump sum payment. 
  
 7.3.3. Time of Distribution. Upon the receipt of a proper application for
distribution from the Beneficiary after the Participant’s death, and after the right of the Beneficiary to receive a distribution has been established, the Committee shall cause the Trustee to determine the value of the Participant’s
Vested Total Account and to make distribution of such Vested Total Account in a single lump sum as soon as administratively practicable after the Beneficiary requests a distribution. No distribution, however, shall be made as of a Valuation Date
preceding the date the Beneficiary’s application is received by the Committee. 
  
 7.3.4. Required Beginning Date. Notwithstanding any other provision of this Plan Statement, distribution to the Beneficiary of a Participant shall be made not later than the required beginning date, which is the
December 31 of the calendar year in which occurs the fifth (5th) anniversary of the Participant’s death. 
  
 7.4. Designation of Beneficiaries. 
  
 7.4.1. Right To Designate. Each Participant may designate, upon forms to be furnished by and filed with the Committee, one or more primary Beneficiaries
or alternative Beneficiaries to receive all or a specified part of the Participant’s Vested Total Account in the event of the Participant’s death. The Participant may change or revoke any such designation from time to time without notice
to or consent from any Beneficiary or spouse. No such designation, change or revocation shall be effective unless executed by the Participant and received by the Committee during the Participant’s lifetime. 
  

 36 








 7.4.2. Spousal Consent. Notwithstanding the foregoing, a designation will not be valid for the purpose of
paying benefits from the Plan to anyone other than a surviving spouse of the Participant (if there is a surviving spouse) unless that surviving spouse consents in writing to the designation of another person as Beneficiary. To be valid, the consent
of such spouse must be in writing, must acknowledge the effect of the designation of the Beneficiary and must be witnessed by a notary public. The consent of the spouse must be to the designation of a specific named Beneficiary which may not be
changed without further spousal consent, or alternatively, the consent of the spouse must expressly permit the Participant to make and to change the designation of Beneficiaries without any requirement of further spousal consent. The consent of the
spouse to a Beneficiary is a waiver of the spouse’s rights to death benefits under the Plan. The consent of the surviving spouse need not be given at the time the designation is made. The consent of the surviving spouse need not be given before
the death of the Participant. The consent of the surviving spouse will be required, however, before benefits can be paid to any person other than the surviving spouse. The consent of a spouse shall be irrevocable and shall be effective only with
respect to that spouse. 
  
 7.4.3. Failure of Designation. If a
Participant: 
  

	 	(a)	fails to designate a Beneficiary, 

  

	 	(b)	designates a Beneficiary and thereafter such designation is revoked without another Beneficiary being named, or 

  

	 	(c)	designates one or more Beneficiaries and all such Beneficiaries so designated fail to survive the Participant, 

  
 such Participant’s Vested Total Account, or the part thereof as to which such
Participant’s designation fails, as the case may be, shall be payable to the first class of the following classes of automatic Beneficiaries with a member surviving the Participant and (except in the case of the Participant’s surviving
issue) in equal shares if there is more than one member in such class surviving the Participant: 
  
 Participant’s surviving spouse 
 Participant’s surviving issue per stirpes and not per capita 
 Participant’s surviving parents 
 Participant’s surviving brothers and sisters 
 Representative of Participant’s estate. 
  
 7.4.4.
Disclaimers by Beneficiaries. A Beneficiary entitled to a distribution of all or a portion of a deceased Participant’s Vested Total Account may disclaim his or her interest therein subject to the following requirements. To be eligible to
disclaim, a Beneficiary must be a natural person, must not have received a distribution of all or any portion of a Vested Total Account at the time such disclaimer is executed and delivered, and must have attained at least age twenty-one
(21) years as of the date of the Participant’s death. Any disclaimer must be in writing and must be executed personally by the Beneficiary before a notary public. A disclaimer shall state that the Beneficiary’s entire interest in the
undistributed Vested Total Account is 

  

 37 








 
disclaimed or shall specify what portion thereof is disclaimed. To be effective, duplicate original executed copies of the disclaimer must be both executed
and actually delivered to both the Committee and to the Trustee after the date of the Participant’s death but not later than nine (9) months after the date of the Participant’s death. A disclaimer shall be irrevocable when delivered
to both the Committee and the Trustee. A disclaimer shall be considered to be delivered to the Committee or the Trustee only when actually received by the Committee or the Trustee (and in the case of a corporate Trustee, shall be considered to be
delivered only when actually received by a trust officer familiar with the affairs of the Plan). The Committee (and not the Trustee) shall be the sole judge of the content, interpretation and validity of a purported disclaimer. Upon the filing of a
valid disclaimer, the Beneficiary shall be considered not to have survived the Participant as to the interest disclaimed. A disclaimer by a Beneficiary shall not be considered to be a transfer of an interest in violation of the provisions of
Section 8 and shall not be considered to be an assignment or alienation of benefits in violation of federal law prohibiting the assignment or alienation of benefits under this Plan. No other form of attempted disclaimer shall be recognized by
either the Committee or the Trustee. 
  
 7.4.5. Definitions. When
used herein and, unless the Participant has otherwise specified in the Participant’s Beneficiary designation, when used in a Beneficiary designation, “issue” means all persons who are lineal descendants of the person whose issue are
referred to, subject to the following: 
  

	 	(a)	a legally adopted child and the adopted child’s lineal descendants always shall be lineal descendants of each adoptive parent (and of each adoptive parent’s lineal
ancestors); 

  

	 	(b)	a legally adopted child and the adopted child’s lineal descendants never shall be lineal descendants of any former parent whose parental rights were terminated by the adoption
(or of that former parent’s lineal ancestors); except that if, after a child’s parent has died, the child is legally adopted by a stepparent who is the spouse of the child’s surviving parent, the child and the child’s lineal
descendants shall remain lineal descendants of the deceased parent (and the deceased parent’s lineal ancestors); 

  

	 	(c)	if the person (or a lineal descendant of the person) whose issue are referred to is the parent of a child (or is treated as such under applicable law) but never received the child
into that parent’s home and never openly held out the child as that parent’s child (unless doing so was precluded solely by death), then neither the child nor the child’s lineal descendants shall be issue of the person.


  
 “Child” means an issue of the first generation;
“per stirpes” means in equal shares among living children of the person whose issue are referred to and the issue (taken collectively) of each deceased child of such person, with such issue taking by right of representation of such
deceased child; and “survive” and “surviving” mean living after the death of the Participant. 
  

 38 








 7.4.6. Special Rules. Unless the Participant has otherwise specified in the Participant’s
Beneficiary designation, the following rules shall apply: 
  

	 	(a)	If there is not sufficient evidence that a Beneficiary was living at the time of the death of the Participant, it shall be deemed that the Beneficiary was not living at the time of
the death of the Participant. 

  

	 	(b)	The automatic Beneficiaries specified in Section 7.4.3 and the Beneficiaries designated by the Participant shall become fixed at the time of the Participant’s death so
that, if a Beneficiary survives the Participant but dies before the receipt of all payments due such Beneficiary hereunder, such remaining payments shall be payable to the representative of such Beneficiary’s estate. 


 

	 	(c)	If the Participant designates as a Beneficiary the person who is the Participant’s spouse on the date of the designation, either by name or by relationship, or both, the
dissolution, annulment or other legal termination of the marriage between the Participant and such person shall automatically revoke such designation. (The foregoing shall not prevent the Participant from designating a former spouse as a Beneficiary
on a form executed by the Participant and received by the Committee after the date of the legal termination of the marriage between the Participant and such former spouse, and during the Participant’s lifetime.) 

  

	 	(d)	Any designation of a nonspouse Beneficiary by name that is accompanied by a description of relationship to the Participant shall be given effect without regard to whether the
relationship to the Participant exists either then or at the Participant’s death. 

  

	 	(e)	Any designation of a Beneficiary only by statement of relationship to the Participant shall be effective only to designate the person or persons standing in such relationship to the
Participant at the Participant’s death. 

  
 A Beneficiary
designation is permanently void if it either is executed or is filed by a Participant who, at the time of such execution or filing, is then a minor under the law of the state of the Participant’s legal residence. The Committee (and not the
Trustee) shall be the sole judge of the content, interpretation and validity of a purported Beneficiary designation. 
  
 7.5. General Distribution Rules. 
  
 7.5.1. Notices. The Committee will issue such notices as may be required under sections 402(f), 411(a)(11) and other sections of the Code in
connection with distributions from the Plan. No distribution will be made unless it is consistent with such notice requirements. Generally, distributions may not commence as of a date that is more than ninety (90) days or less than thirty
(30) days after such notices are given to the Participant. Distribution may commence less than thirty (30) days after the notice required under section 1.411(a)-11(c) of the income tax 

  

 39 








 
regulations or the notice required under section 1.402(f)-1 of the income tax regulations is given, provided however, that: 
  

	 	(a)	the Committee clearly informs the distributee that the distributee has a right to a period of at least thirty (30) days after receiving such notices to consider whether or not
to elect distribution; 

  

	 	(b)	the distributee, after receiving the notice, affirmatively elects a distribution; and 

  

	 	(c)	the distributee may revoke an affirmative distribution election by notifying the Committee of such revocation prior to the date as of which such distribution is to be made.


  
 7.5.2. Direct Rollover. A distributee who is
eligible to elect a direct rollover may elect, at the time and in the manner prescribed by the Committee, to have all or any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a
direct rollover. A distributee who is eligible to elect a direct rollover includes only a Participant, a Beneficiary who is the surviving spouse of a Participant and a Participant’s spouse or former spouse who is the Alternate Payee under a
qualified domestic relations order, as defined in Appendix C. 
  

	 	(a)	Eligible rollover distribution means any distribution of all or any portion of a Vested Total Account to a distributee who is eligible to elect a direct rollover except (i) any
distribution that is one of a series of substantially equal installments payable monthly, quarterly or annually over a period of time not extending beyond the remaining life expectancy of such distributee or pursuant to the applicable table under
section 1.401(a)(9)-9 of the income tax regulations, and (ii) any distribution that is one of a series of substantially equal installments payable not less frequently than annually over a specified period of ten (10) years or more,
and (iii) any distribution to the extent of such distribution is required under section 401(a)(9) of the Code, and (iv) any hardship distribution, and (v) the portion of any distribution that is not includible in gross income
(determined without regard to the exclusion for net unrealized appreciation with respect to employer securities). 

  

	 	(b)	 Eligible retirement plan means (i) an individual retirement account described in section 408(a) of the Code, or (ii) an individual retirement annuity
described in section 408(b) of the Code, or (iii) a plan described in section 403(a) of the Code or an annuity contract described under section 403(b) of the Code, or (iv) a qualified defined contribution plan described in
section 401(a) of the Code that accepts the eligible rollover distribution, or (v) eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a
state or political subdivision of a state and which 



  

 40 









	 	 
agrees to separately account for amounts transferred into such plan from this Plan. The definition of eligible retirement plan shall also apply in the case
of a distribution to a surviving spouse, or to a spouse or former spouse who is an Alternate Payee. 


  

	 	(c)	Direct rollover means the payment of an eligible rollover distribution by the Plan to the eligible retirement plan specified by the distributee who is eligible to elect a direct
rollover. 

  
 7.5.3. Compliance with
Section 401(a)(9) of the Code. Notwithstanding the foregoing provisions of this Section 7, all distributions under this Plan shall comply with the minimum distribution requirements of section 401(a)(9) of the Code. Effective with
respect to distributions made on or after January 1, 2002, the Plan will apply the minimum distribution rules under section 1.401(a)(9)-9 of the income tax regulations published on April 17, 2002. 
  
 7.5.4. Distribution in Cash. Except as provided in Appendix F,
distribution of a Participant’s Vested Total Account shall be made in cash. If, however, the Vested Total Account to be distributed is in whole or in part invested in an individual Subfund under Section 4.1.2, at the election of the
distributee, distribution of that portion of the Vested Total Account shall be made in kind (to the extent that the investment provides for in-kind distributions). 
  
 7.5.5. Facility of Payment. In case of the legal disability, including minority, of a Participant, Beneficiary or Alternate
Payee entitled to receive any distribution under the Plan, payment shall be made, if the Committee shall be advised of the existence of such condition: 
  

	 	(a)	to the duly appointed guardian, conservator or other legal representative of such Participant, Beneficiary or Alternate Payee, or 

  

	 	(b)	to a person or institution entrusted with the care or maintenance of the incompetent or disabled Participant, Beneficiary or Alternate Payee, provided, however, such person or
institution has satisfied the Committee that the payment will be used for the best interest and assist in the care of such Participant, Beneficiary or Alternate Payee, and provided further, that no prior claim for said payment has been made by a
duly appointed guardian, conservator or other legal representative of such Participant, Beneficiary or Alternate Payee. 

  
 Any payment made in accordance with the foregoing provisions of this Section shall constitute a complete discharge of any liability or obligation of the Employer, the
Committee, the Trustee and the Fund therefor. 
  
 7.6. Loans. The provisions of
this Section shall be subject to the following rules, conditions and limitations: 
  
 7.6.1. Availability. Loans shall be made available to all Participants (without regard to whether they are actively employed by the Employer or an Affiliate) subject to limitations and conditions established under
this Section on a reasonably equivalent basis and 

  

 41 








 
shall not be made available to Highly Compensated Employees in an amount (expressed as a percentage of the Vested Total Account) greater than is made
available to other employees. 
  
 7.6.2. Spousal Consent Not
Required. Spousal consent shall not be required to make a loan to a married Participant. 
  
 7.6.3. Administration. Loan requests shall be granted or denied solely on the basis of this Section. There shall be no discretion to grant or deny a loan request. Denials shall be processed under the claims procedure
rules of the Plan. Loans shall be approved (or denied) by the Committee. The Committee shall be contacted for this purpose at the address shown in the summary plan description. A copy of these rules, loan application forms, specimen promissory notes
and any other information that is available concerning loans shall be made available at that address upon request. Loans under this Plan and any other plan maintained by the Employer and all Affiliates will be considered separate loans. Therefore,
separate loan applications and promissory notes will need to be completed for loans from this Plan or any other plan. A loan will be made upon completion of a loan application, the execution of a promissory note and the completing of such other
forms and the furnishing of such other information as may be required to comply with this Section. The promissory note will be a negotiable instrument. The Trustee will not, however, sell any note. The Committee may prescribe rules regarding the
form of such application, the method of filing such application (including telephonic, electronic or similar methods) and the information required to be furnished in connection with such application. 
  
 7.6.4. Loan Terms. The total amount of such loans to any Participant shall
not exceed the lesser of: 
  

	 	(a)	Fifty percent (50%) of the Vested amount of that Participant’s Total Account, or 

  

	 	(b)	Fifty Thousand Dollars ($50,000); 

  
 provided, however, that the Fifty Thousand Dollar ($50,000) limitation shall be reduced by the excess (if any) of: (i) the highest outstanding balance of loans from
the Plan (and all other plans of the Employer and all Affiliates) to such Participant during the one-year period ending on the day before the new loan is made, over (ii) the outstanding balance of all loans from the Plan (and all other plans of
the Employer and all Affiliates) to such Participant on the day the new loan is made. 
  
 Except for any permitted suspension of payments during a leave of absence, any such loan must be repaid at least monthly in substantially level amounts, including principal and interest, over the term of the loan. Any
such loan shall provide that it shall be repaid within a definite period of time to be specified by the Participant in the loan application and the promissory note. That period shall not exceed five (5) years unless such loan is to a
Participant and is used to acquire a principal residence for the Participant and then it shall not exceed ten (10) years. 
  

 42 








 7.6.5. Collateral. Every loan made under these rules shall be secured by that portion of the
Participant’s Total Account which does not exceed fifty percent (50%) of the sum total of the Participant’s Vested Total Account. This dollar amount shall be determined immediately after the origination of the loan (and shall be
reduced by the amount of any unpaid principal and interest on any earlier loan which is similarly secured). This security interest shall exist without regard to whether it is or is not referenced in the loan documents. The Plan shall be permitted to
realize on this collateral (as hereinafter provided) by any means including (but not limited to) offset. No other collateral shall be permitted or required. 
  
 7.6.6. Loan Rules. The Committee may adopt rules for the administration of loans that are not inconsistent with the Plan Statement, including the
following rules: 
  

	 	(a)	Loan Amount. Loans will not be made in a principal amount less than One Thousand Dollars ($1,000). 

  

	 	(b)	Interest Rate. The interest rate on any loan shall be equal to the prime rate (the base rate on corporate loans at large United States money center commercial banks) as published
for the first business day of the calendar month in which the loan is granted by The Wall Street Journal in its Money Rates column or any comparable successor rate so published plus one percent (1%). If the prime rate is published as a range of
rates, the highest prime rate in the range shall be used. 

  

	 	(c)	Accounting for Loan. For the purpose of determining the extent to which a Total Account is entitled to share in income, gains or losses of the Fund under Section 4, the same
shall be deemed to be reduced by the unpaid balance of any outstanding loans to the Participant, and the interest payments on such loans shall be credited to the Participant’s Total Account. If a loan is made to a person who has assets in more
than one Account, such loan shall be deemed to have been made from the Accounts pro rata (excluding any portion of the Participant’s Pension Account and ESOP Account). Repayments of principal on loans and payments of interest shall be
apportioned among the Accounts from which the loan was made in proportion to the amounts by which the Accounts were initially reduced in order to make the loan. If a loan is made from an Account which is invested in more than one Subfund authorized
and established under Section 4.1, the amount withdrawn in order to make the loan shall be charged to each Subfund in the same proportions as the Account is invested in each Subfund. All repayments of principal and interest shall be reinvested
in the same manner as contributions under the Participant’s investment elections in effect at the time the repayment is received. 

  

	 	(d)	 Payments. All Participants who are actively employed by the Employer shall make payment of loans by monthly or more frequent payroll deduction. The making of the
loan shall be considered an irrevocable authorization for payroll deduction. To the extent that the available 



  

 43 









	 	 
payroll amount is not sufficient to satisfy the payment obligation, the Participant shall make monthly payment by personal check, cashier’s check,
certified check or money order delivered to the Trustee or to the Committee as agent for the Trustee (at the address shown in the Plan’s summary plan description) by the due date for the payment. All payments by Participants who are not
actively employed shall be made quarterly by personal check, cashier’s check, certified check or money order delivered to the Trustee or to the Committee as agent for the Trustee at the address shown in the Plan’s summary plan description
by the due date for the payment. 


  

	 	(e)	Prepayments. The loan may be prepaid in whole (but not in part) at any time. 

  

	 	(f)	Termination of Employment. The entire outstanding principal and unpaid interest shall be due and payable on the date forty-five (45) days after the Participant’s
termination of employment with the Employer and all Affiliates. 

  

	 	(g)	Death of the Participant. The death of the Participant shall terminate the loan. The unpaid principal and interest due and owing on the date of the Participant’s death shall be
offset against the Participant’s Total Account. No payments shall be permitted after the Participant’s death. The tax consequences of the offset shall be reported to the Participant’s estate and not to the Beneficiary.


  

	 	(h)	Event of Default. Subject to subsection (i) below, nonpayment within ten (10) days after the due date shall be an event of default. If a payment is not made by payroll
deduction, then payment shall be considered made for this purpose only when the personal check, cashier’s check, certified check or money order is received in fact by the Trustee or the Committee as agent for the Trustee. Upon the occurrence of
an event of default, the Participant’s Vested Accounts in the Plan given as security shall be offset by the amount of the then outstanding balance of the loan in default (including, to the extent required under the Code, interest on the amount
in default from the time of the default until the time of the offset). In the case of a Participant who has not had an Event of Maturity, however, this offset shall be deferred until an Event of Maturity as to such Participant, but, in the interim,
it shall not be possible to cure the default. Such offset shall be automatic. No notice shall be required prior to offset. 

  

	 	(i)	 Suspension of Payments During Leave of Absence. If the Participant is on an authorized leave of absence as determined by the Committee, and the Participant’s
wages during the leave are less than the amount of the loan payment, then loan payments shall be suspended for a period of up to one (1) year; provided, however, that the Participant’s death even while 



  

 44 









	 	 
payments are suspended shall nevertheless terminate the loan as provided in subsection (g). Upon the Participant’s return to active employment with
the Employer or an Affiliate, the Participant shall resume making payments on the loan by monthly or more frequent payroll deduction. Pursuant to procedures established by the Committee, the Trustee shall adjust the amount of each periodic payment,
so that the unpaid balance of the Participant’s loan will continue to be paid in equal periodic installments each payroll period in amounts sufficient to retire the entire loan indebtedness (principal and interest) by the original maturity date
of the loan. 


  

	 	(j)	Miscellaneous. Loans will be made only as of a Valuation Date. No loan shall be made to any Participant who has any loan which is currently in default or any loan which was in
default at any time during the preceding twelve (12) months. No Participant shall have more than two (2) loans outstanding. 

  

	 	(k)	Fees. The loan shall be subject to any origination fees charged by the Trustee and approved by the Committee. No loan application shall be approved unless it is accompanied by any
required origination fee. 

  
 7.6.7. Effect on
Distributions. If any distribution is to be made after an Event of Maturity when a loan is outstanding, the first asset distributed (after offset to satisfy any default) shall be the unpaid promissory note. 
  
 7.6.8. Truth in Lending. This Plan shall make all disclosures required under
federal truth-in-lending regulations (Regulation Z issued by the Board of Governors of the Federal Reserve System). 
  
 7.6.9. Effect of Participant Bankruptcy. To the extent required by bankruptcy laws, loans shall be subject to stay, discharge, reinstatement and other
matters. 
  
 7.6.10. ERISA Compliance — Loans Available to
Parties in Interest. Loans shall be available to Participants and Beneficiaries who are parties in interest as defined in section 3(14) of ERISA. An Alternate Payee shall be considered a Beneficiary for this purpose only after the domestic
relations order has been finally determined to be a qualified domestic relations order as defined in Appendix C to the Plan Statement. 
  

 45 








 SECTION 8 
  
 SPENDTHRIFT PROVISIONS 
  
 No Participant or Beneficiary shall have any transmissible interest in any Account nor shall any Participant or Beneficiary have any power to anticipate, alienate,
dispose of, pledge or encumber the same while in the possession or control of the Trustee, nor shall any Account be subject to attachment, garnishment, execution following judgment or other legal process while in the possession or control of the
Trustee, nor shall the Trustee, the Employer or the Committee recognize any assignment thereof, either in whole or in part, except as is specifically permitted under section 401(a)(13) of the Code or the regulations thereunder. 
  
 The power to designate Beneficiaries to receive the Vested Total Account of a Participant in
the event of death shall not permit or be construed to permit such power or right to be exercised by the Participant so as thereby to anticipate, pledge, mortgage or encumber the Participant’s Account or any part thereof, and any attempt of a
Participant so to exercise said power in violation of this provision shall be of no force and effect and shall be disregarded by the Employer, the Committee and the Trustee. 
  
 This Section shall not prevent the Employer or the Committee from exercising, in their discretion, any of the applicable powers and options
granted to them upon the occurrence of an Event of Maturity, as such powers may be conferred upon them by any applicable provision hereof, nor prevent the Plan from offsetting a Participant’s Vested Total Account by the amount of the then
outstanding balance of the loan in default. This Section shall not prevent the Employer or the Committee from observing the terms of a qualified domestic relations order as provided in Appendix C to this Plan Statement. 
  

 46 








 SECTION 9 
  
 AMENDMENT AND TERMINATION 
  
 9.1. Amendment. The Principal Sponsor reserves the power to amend this Plan Statement in any respect and either prospectively or retroactively or both; provided that no
amendment shall be effective to reduce or divest the Total Account of any Participant unless the same shall have been adopted with the consent of the Secretary of Labor pursuant to the provisions of ERISA, or in order to comply with the provisions
of the Code and the regulations and rulings thereunder affecting the tax-qualified status of the Plan and the deductibility of Employer contributions thereto. Notwithstanding the foregoing, no amendment shall be effective to increase the duties of
the Trustee without its consent. No oral or written statement shall be effective to amend the Plan Statement unless it is duly authorized by the Board of Directors or the Committee. The power to amend the Plan Statement may not be delegated.
Notwithstanding anything in this Plan Statement to the contrary, the Committee may adopt rules to facilitate compliance with the federal securities laws and all regulations and rules thereunder, including Section 16 of the Securities Exchange
Act, which rules may limit rights under the Plan for certain Participants. 
  
 9.2. Discontinuance of Contributions and Termination of Plan. The Principal Sponsor reserves the right to reduce, suspend or discontinue its contributions to the Plan and to terminate the Plan herein embodied in its entirety.
Notwithstanding anything in this Plan Statement to the contrary, if the Principal Sponsor applies to the Internal Revenue Service for a ruling that the termination of the Plan does not adversely affect its qualified status, then all distributions
(other than required distributions under Sections 7.1.1(b) and 7.3.1(b)) and the making of new loans shall be suspended upon termination of the Plan pending the receipt of a favorable determination. 
  
 9.3. Merger or Spinoff of Plans 
  
 9.3.1. In General. The Principal Sponsor may cause all or a part of this Plan to be merged with all or a part of any other
plan and may cause all or a part of the assets and liabilities to be transferred from this Plan to another plan. In the case of merger or consolidation of this Plan with, or transfer of assets and liabilities of this Plan to, any other plan, each
Participant shall (if such other plan were then terminated) receive a benefit immediately after the merger, consolidation or transfer which is not less than the benefit the Participant would have been entitled to receive immediately before the
merger, consolidation or transfer (if this Plan had then terminated). If the Principal Sponsor agrees to a transfer of assets and liabilities to or from another plan, the agreement under which such transfer is concluded (or an amendment of or
appendix to this Plan Statement) shall specify the Accounts to which the transferred amounts are to be credited. 
  
 9.3.2. Limitations. For any asset transfer to this Plan from a tax-qualified plan which is subject to the joint and survivor annuity and pre-retirement
annuity rules of section 401(a)(11) of the Code, the optional form of benefit requirements of section 411(d)(6)(B)(ii) of the Code or the distribution rules of section 401(k) of the Code, the Committee shall adopt rules to comply with
section 411(d)(6)(B)(ii) of the Code. In no event 

  

 47 








 
shall assets be transferred from any other plan to this Plan unless this Plan complies (or has been amended to comply) with the optional form of benefit
requirements of section 411(d)(6)(B)(ii) of the Code (or, where applicable, the distribution rules of section 401(k) of the Code) with respect to such transferred assets. In no event shall assets be transferred from this Plan to any other
plan unless such other plan complies (or has been amended to comply) with the optional form of benefit requirements of section 411(d)(6)(B)(ii) of the Internal Revenue Code and the distribution rules of section 401(k) of the Internal
Revenue Code with respect to such transferred assets. 
  
 9.3.3.
Beneficiary Designations. If assets and liabilities are transferred from another plan to this Plan, Beneficiary designations made under that plan shall become void with respect to deaths occurring on or after the date as of which such transfer is
made and the Beneficiary designation rules of this Plan Statement shall apply beginning on such date. 
  
 9.4. Adoption by Other Employers. 
  
 9.4.1. Adoption by Consent. The Principal Sponsor may consent to the adoption of the Plan by any business entity subject to such conditions as the Principal Sponsor may impose. 
  
 9.4.2. Procedure for Adoption. Any such adopting business entity shall initiate its adoption of the Plan by delivery of a
certified copy of the resolutions of its board of directors (or other authorized body or individual) adopting this Plan Statement to the Principal Sponsor. Upon the consent by the Principal Sponsor to the adoption by the adopting business entity,
and the delivery to the Trustee of written evidence of the Principal Sponsor’s consent, the adoption of the Plan by the adopting business entity shall be effective as of the date specified by the Principal Sponsor. If such adopting business
entity is not a corporation, any reference in the Plan Statement to its board of directors shall be deemed to refer to such entity’s governing body or other authorized individual. 
  
 9.4.3. Effect of Adoption. Upon the adoption of the Plan by an adopting business entity as heretofore provided, the adopting
business entity shall be an Employer hereunder in all respects. Each adopting business entity, as a condition of continued participation in the Plan, delegates to the Principal Sponsor the sole power and authority over all Plan matters except that
the board of directors of each adopting business entity shall have the power to amend this Plan Statement as applied to it by establishing a successor plan to which assets and liabilities may be transferred as provided in Section 9.3 and to
terminate the Plan as applied to it. Each reference herein to the Employer shall include the Principal Sponsor and all adopting business entities unless the context clearly requires otherwise. 
  

 48 








 SECTION 10 
 FIDUCIARY MATTERS 
  
 10.1. Prohibited
Transactions. Except as may be permitted by law, no fiduciary hereunder shall permit the Plan to engage, directly or indirectly, in any of the following transactions with a person who is a “disqualified person” (as defined in
section 4975 of the Code) or a “party in interest” (as defined in section 3(14) of ERISA): 
  

	 	(a)	sale, exchange or leasing of any property between the Plan and such person, 

  

	 	(b)	lending of money or other extension of credit between the Plan and such person, 

  

	 	(c)	furnishing of goods, services or facilities between the Plan and such person, 

  


	 	(d)	transfer to, or use by or for the benefit of, such person of the income or assets of the Plan, 

  

	 	(e)	act by such person who is a fiduciary hereunder whereby the fiduciary deals with the income or assets of the Plan in the fiduciary’s own interest or for the fiduciary’s
own account, or 

  

	 	(f)	receipt of any consideration for the fiduciary’s own personal account by such person who is a fiduciary from any party dealing with the Plan in connection with a transaction
involving the income or assets of the Plan. 

  
 10.2. Indemnity.
Each individual (as distinguished from corporate) trustee of the Plan or officer, director or employee of the Employer shall, except as prohibited by law, be indemnified and held harmless by the Employer from any and all liabilities, costs and
expenses (including legal fees), to the extent not covered by liability insurance, arising out of any action taken by such individual with respect to the Plan, whether imposed under ERISA or otherwise. No such indemnification, however, shall be
required or provided if such liability arises (i) from the individual’s claim for his own benefit, or (ii) from the proven gross negligence or the bad faith of the individual, or (iii) from the criminal misconduct of such
individual if the individual had reason to believe the conduct was unlawful. This indemnification shall continue as to an individual who has ceased to be a trustee of the Plan or officer, director or employee of the Employer and shall inure to the
benefit of the heirs, executors and administrators of such an individual. 
  

 49 








 SECTION 11 
  
 DETERMINATIONS — RULES AND REGULATIONS 
  
 11.1. Determinations. The Committee shall make such determinations as may be required from time to time in the administration of the Plan. The Committee shall have the
sole discretion, authority and responsibility to interpret and construe the Plan Statement and to determine all factual and legal questions under the Plan, including but not limited to the entitlement of employees, Participants and Beneficiaries and
the amounts of their respective interests. The Trustee and other interested parties may act and rely upon all information reported to them hereunder and need not inquire into the accuracy thereof, nor be charged with any notice to the contrary.

  
 11.2. Rules and Regulations. Any rule not in conflict or at variance with the
provisions hereof may be adopted by the Committee. 
  

	11.3.	Method of Executing Instruments. 

  
 11.3.1. Employer or Committee. Information to be supplied or written notices to be made or consents to be given by the Principal Sponsor, the Employer or
the Committee pursuant to any provision of this Plan Statement may be signed in the name of the Principal Sponsor or Employer by any officer or by any employee who has been authorized to make such certification or to give such notices or consents or
by any Committee member. 
  
 11.3.2. Trustee. Any instrument or
written notice required, necessary or advisable to be made or given by the Trustee may be signed by any Trustee, if all Trustees serving hereunder are individuals, or by any authorized officer or employee of the Trustee, if a corporate Trustee shall
be acting hereunder as sole Trustee. 
  
 11.4. Claims Procedure. Until modified by
the Committee, the claims procedure set forth in this Section 11.4 shall be the claims procedure for the resolution of disputes and disposition of claims arising under the Plan. An application for a distribution under Section 7 shall be
considered as a claim for the purposes of this Section. 
  
 11.4.1. Original Claim. Any employee, former employee, or Beneficiary of such employee or former employee may, if the employee, former employee or Beneficiary so desires, file with the Committee a written claim for benefits under the Plan.
Within ninety (90) days after the filing of such a claim, the Committee shall notify the claimant in writing whether the claim is upheld or denied in whole or in part or shall furnish the claimant a written notice describing specific special
circumstances requiring a specified amount of additional time (but not more than one hundred eighty days from the date the claim was filed) to reach a decision on the claim. If the claim is denied in whole or in part, the Committee shall state in
writing: 
  

	 	(a)	the specific reasons for the denial, 

  

	 	(b)	the specific references to the pertinent provisions of this Plan Statement on which the denial is based, 

  

 50 









	 	(c)	a description of any additional material or information necessary for the claimant to perfect the claim and an explanation of why such material or information is necessary, and


  

	 	(d)	an explanation of the claims review procedure set forth in this Section. 

  
 11.4.2. Claims Review Procedure. Within sixty (60) days after receipt of notice that the claim has been denied in whole or in part, the claimant may
file with the Committee a written request for a review and may, in conjunction therewith, submit written issues and comments. Within sixty (60) days after the filing of such a request for review, the Committee shall notify the claimant in
writing whether, upon review, the claim was upheld or denied in whole or in part or shall furnish the claimant a written notice describing specific special circumstances requiring a specified amount of additional time (but not more than one hundred
twenty days from the date the request for review was filed) to reach a decision on the request for review. 
  
 11.4.3. General Rules. 
  

	 	(a)	No inquiry or question shall be deemed to be a claim or a request for a review of a denied claim unless made in accordance with the claims procedure. The Committee may require that
any claim for benefits and any request for a review of a denied claim be filed on forms to be furnished by the Committee upon request. 

  

	 	(b)	All decisions on claims and on requests for a review of denied claims shall be made by the Committee unless delegated as provided in Section 12.2. 

  

	 	(c)	The Committee may, in its discretion, hold one or more hearings on a claim or a request for a review of a denied claim. 

  

	 	(d)	Claimants may be represented by a lawyer or other representative at their own expense, but the Committee reserves the right to require the claimant to furnish written authorization.
A claimant’s representative shall be entitled to copies of all notices given to the claimant. 

  

	 	(e)	The decision of the Committee on a claim and on a request for a review of a denied claim shall be served on the claimant in writing. If a decision or notice is not received by a
claimant within the time specified, the claim or request for a review of a denied claim shall be deemed to have been denied. 

  

	 	(f)	Prior to filing a claim or a request for a review of a denied claim, the claimant or the claimant’s representative shall have a reasonable opportunity to review a copy of this
Plan Statement and all other pertinent documents in the possession of the Employer, the Committee and the Trustee. 

  

 51 








 11.4.4. Deadline to File Claim. To be considered timely under the Plan’s claim and review procedure,
a claim must be filed with the Committee within one (1) year after the claimant knew or reasonably should have known of the principal facts upon which the claim is based. If or to the extent that the claim relates to a failure to effect a
Participant’s or Beneficiary’s investment directions, the one (1) year period shall be thirty (30) days. 
  
 11.4.5. Exhaustion of Administrative Remedies. The exhaustion of the claim and review procedure is mandatory for resolving every claim and dispute arising
under this Plan. As to such claims and disputes: 
  

	 	(a)	no claimant shall be permitted to commence any legal action to recover Plan benefits or to enforce or clarify rights under the Plan under section 502 or section 510 of
ERISA or under any other provision of law, whether or not statutory, until the claim and review procedure set forth herein have been exhausted in their entirety; and 

  

	 	(b)	in any such legal action all explicit and all implicit determinations by the Committee (including, but not limited to, determinations as to whether the claim, or a request for a
review of a denied claim, was timely filed) shall be afforded the maximum deference permitted by law. 

  
 11.4.6. Deadline to File Legal Action. No legal action to recover Plan benefits or to enforce or clarify rights under the Plan under section 502 or
section 510 of ERISA or under any other provision of law, whether or not statutory, may be brought by any claimant on any matter pertaining to this Plan unless the legal action is commenced in the proper forum before the earlier of: 

 

	 	(a)	thirty (30) months after the claimant knew or reasonably should have known of the principal facts on which the claim is based, or 

  

	 	(b)	six (6) months after the claimant has exhausted the claim and review procedure. 

  
 If or to the extent that the claim relates to a failure to effect a Participant’s or Beneficiary’s investment directions or a
Participant’s election regarding contributions, the thirty (30) month period shall be nineteen (19) months. 
  
 11.4.7. Knowledge of Fact by Participant Imputed to Beneficiary. Knowledge of all facts that a Participant knew or reasonably should have known shall be
imputed to every claimant who is or claims to be a Beneficiary of the Participant or otherwise claims to derive an entitlement by reference to the Participant for the purpose of applying the previously specified periods. 
  
 11.5. Information Furnished by Participants. Neither the Employer nor the Committee nor the
Trustee shall be liable or responsible for any error in the computation of the Account of a Participant resulting from any misstatement of fact made by the Participant, directly or indirectly, to the Employer, the Committee or the Trustee and used
by them in determining the Participant’s Account. Neither the Employer nor the Committee nor the Trustee shall be obligated or required to increase the Account of such Participant which, on discovery of the misstatement, is found to be
understated as a result of such misstatement of the Participant. However, the Account of any Participant which is overstated by reason of any such misstatement shall be reduced to the amount appropriate for the Participant in view of the truth. Any
refund received upon reduction of an Account so made shall be used to reduce the next succeeding contribution of the Employer to the Plan. 
  

 52 








 SECTION 12 
  
 PLAN ADMINISTRATION 
  
 12.1. Principal Sponsor. 
  
 12.1.1. Officers. Except as hereinafter provided, functions generally assigned to the Principal Sponsor shall be discharged by its officers or delegated
and allocated as provided herein. 
  
 12.1.2. Chief Executive
Officer. Except as hereinafter provided, the Chief Executive Officer of the Principal Sponsor may delegate or redelegate and allocate or reallocate to one or more persons or to a committee of persons jointly or severally, and whether or not such
persons are directors, officers or employees, such functions assigned to the Principal Sponsor hereunder as the Chief Executive Officer may from time to time deem advisable. 
  
 12.1.3. Board of Directors. Notwithstanding the foregoing, the Board of Directors of the Principal Sponsor shall have the
exclusive authority, which may not be delegated (except as provided in paragraph (a) below), to act for the Principal Sponsor: 
  

	 	(a)	to amend this Plan Statement (except that the authority to make such amendments as are required to obtain or maintain the qualification of the Plan under sections 401(a) and
501(a) of the Code may be delegated); to terminate the Plan, 

  

	 	(b)	to consent to the adoption of the Plan by other business entities; to establish conditions and limitations upon such adoption of the Plan by other business entities; to designate
Affiliates, and 

  

	 	(c)	to cause the Plan to be merged with another plan and to transfer assets and liabilities between the Plan and another. 

  
 12.2. Committee. 
  
 12.2.1. Appointment and Removal. The Committee shall consist of such members as may be determined and appointed from time to
time by the Chief Executive Officer of the Principal Sponsor and they shall serve at the pleasure of such Chief Executive Officer. Members of the Committee shall serve without compensation, but their reasonable expenses shall be an expense of the
administration of the Fund and shall be paid by the Trustee from and out of the Fund except to the extent the Employer, in its discretion, directly pays such expenses. 
  
 12.2.2. Automatic Removal. If any individual who is a member of the Committee is a director, officer or employee when
appointed as a member of the Committee, then such individual shall be automatically removed as a member of the Committee at the earliest time such individual ceases to be a director, officer or employee. This removal shall occur automatically and
without any requirement for action by the Chief Executive Officer of the Principal Sponsor or any notice to the individual so removed. 
  

 53 








 12.2.3. Authority. The Committee may elect such officers as the Committee may decide upon. The Committee
shall: 
  

	 	(a)	establish rules for the functioning of the Committee, including the times and places for holding meetings, the notices to be given in respect of such meetings and the number of
members who shall constitute a quorum for the transaction of business, 

  

	 	(b)	organize and delegate to such of its members as it shall select authority to execute or authenticate rules, advisory opinions or instructions, and other instruments adopted or
authorized by the Committee; adopt such bylaws or regulations as it deems desirable for the conduct of its affairs; appoint a secretary, who need not be a member of the Committee, to keep its records and otherwise assist the Committee in the
performance of its duties; keep a record of all its proceedings and acts and keep all books of account, records and other data as may be necessary for the proper administration of the Plan; notify the Employer and the Trustee of any action taken by
the Committee and, when required, notify any other interested person or persons, 

  

	 	(c)	determine from the records of the Employer the compensation, service records, status and other facts regarding Participants and other employees, 

  

	 	(d)	cause to be compiled at least annually, from the records of the Committee and the reports and accountings of the Trustee, a report or accounting of the status of the Plan and the
Accounts of the Participants, and make it available to each Participant who shall have the right to examine that part of such report or accounting (or a true and correct copy of such part) which sets forth the Participant’s benefits and ratable
interest in the Fund, 

  

	 	(e)	prescribe forms, procedures and methods (including telephonic, electronic or similar methods) to be used for applications for participation, benefits, notifications, etc., as may be
required in the administration of the Plan, 

  

	 	(f)	set up such rules as are deemed necessary to carry out the terms of this Plan Statement, 

  

	 	(g)	resolve all questions of administration of the Plan not specifically referred to in this Section, 

  

	 	(h)	delegate or redelegate to one or more persons, jointly or severally, and whether or not such persons are members of the Committee or employees of the Employer, such functions
assigned to the Committee hereunder as it may from time to time deem advisable, and 

  

 54 









	 	(i)	perform all other acts reasonably necessary for administering the Plan and carrying out the provisions of this Plan Statement and performing the duties imposed on it.


  
 12.2.4. Majority Decisions. If there shall at
any time be three (3) or more members of the Committee serving hereunder who are qualified to perform a particular act, the same may be performed, on behalf of all, by a majority of those qualified, with or without the concurrence of the
minority. No person who failed to join or concur in such act shall be held liable for the consequences thereof, except to the extent that liability is imposed under ERISA. 
  
 12.3. Limitation on Authority. 
  
 12.3.1. Fiduciaries Generally. No action taken by any fiduciary, if authority to take such action has been delegated or redelegated to it, shall be the
responsibility of any other fiduciary except as may be required by the provisions of ERISA. Except to the extent imposed by ERISA, no fiduciary shall have the duty to question whether any other fiduciary is fulfilling all of the responsibility
imposed upon such other fiduciary by the Plan Statement or by ERISA. 
  
 12.3.2. Trustee. The responsibilities and obligations of the Trustee shall be strictly limited to those set forth in the Trust Agreement. 
  
 12.4. Conflict of Interest. If any officer or employee of the Employer, any member of the board of directors of the Employer, any member of the Committee or any Trustee
to whom authority has been delegated or redelegated hereunder shall also be a Participant, Beneficiary or Alternate Payee in the Plan, the individual shall have no authority as such officer, employee, member or Trustee with respect to any matter
specially affecting his or her individual interest hereunder (as distinguished from the interests of all Participants, Beneficiaries or Alternate Payees or a broad class of Participants, Beneficiaries and Alternate Payees), all such authority being
reserved exclusively to the other officers, employees, members or Trustees as the case may be, to the exclusion of such Participant, Beneficiary or Alternate Payee, and such Participant, Beneficiary or Alternate Payee shall act only in his or her
individual capacity in connection with any such matter. 
  
 12.5. Dual Capacity.
Individuals, firms, corporations or partnerships identified herein or delegated or allocated authority or responsibility hereunder may serve in more than one fiduciary capacity. 
  
 12.6. Administrator. The Principal Sponsor shall be the administrator for purposes of section 3(16)(A) of ERISA. 
  
 12.7. Named Fiduciaries. The Principal Sponsor shall be the named fiduciary for the purpose
of section 402(a) of ERISA. 
  
 12.8. Service of Process. In the absence of
any designation to the contrary by the Principal Sponsor, the general counsel of the Principal Sponsor is designated as the appropriate and exclusive agent for the receipt of service of process directed to the Plan in any legal proceeding, including
arbitration, involving the Plan. 
  

 55 








 12.9. Administrative Expenses. The reasonable expenses of administering the Plan shall be payable out of the Fund except
to the extent that the Employer, in its discretion, directly pays the expenses. 
  
 12.10. Plan Qualification. This Plan is intended to qualify under section 401(a) of the Code as a defined contribution profit sharing plan; provided, however, that the Entegris Stock Subfund is intended to qualify as a stock bonus and
employee stock ownership plan under sections 401(a) of the Code, 4975(e)(7) of the Code and 407(d)(6) of ERISA. Notwithstanding that the Entegris Stock Subfund of the Plan is intended to qualify as an employee stock ownership plan under
section 4975(e)(7) of the Code, the Trustee shall not be permitted to borrow or use the proceeds of any exempt loan (as defined in section 54.4975-7 of the Treasury Regulations) for the purpose of acquiring Employer securities. 

 

 56 








 SECTION 13 
  
 IN GENERAL 
  
 13.1. Disclaimers. 
  
 13.1.1.
Effect on Employment. Neither the terms of this Plan Statement nor the benefits hereunder nor the continuance thereof shall be a term of the employment of any employee, and the Employer shall not be obligated to continue the Plan. The terms of this
Plan Statement shall not give any employee the right to be retained in the employment of the Employer. 
  
 13.1.2. Sole Source of Benefits. Neither the Employer nor any of its officers nor any member of its board of directors nor any member of the Committee nor
the Trustee in any way guarantee the Fund against loss or depreciation, nor do they guarantee the payment of any benefit or amount which may become due and payable hereunder to any Participant, Beneficiary, Alternate Payee or other person. Each
Participant, Beneficiary, Alternate Payee or other person entitled at any time to payments hereunder shall look solely to the assets of the Fund for such payments. If a Vested Total Account shall have been distributed to a former Participant,
Beneficiary, Alternate Payee or any other person entitled jointly to the receipt thereof (or shall have been transferred to the trustee of another tax qualified deferred compensation plan), such former Participant, Beneficiary, Alternate Payee or
other person, as the case may be, shall have no further right or interest in the other assets of the Fund. 
  
 13.1.3. Co-Fiduciary Matters. Neither the Employer nor any of its officers nor any member of its board of directors nor any member of the Committee shall
be under any liability or responsibility (except to the extent that liability is imposed under ERISA) for failure to effect any of the objectives or purposes of the Plan by reason of loss or fluctuation in the value of Fund or for the form,
genuineness, validity, sufficiency or effect of any Fund asset at any time held hereunder, or for the failure of any person, firm or corporation indebted to the Fund to pay such indebtedness as and when the same shall become due or for any delay
occasioned by reason of any applicable law, order or regulation or by reason of any restriction or provision contained in any security or other asset held by the Fund. Except as is otherwise provided in ERISA, the Employer and its officers, the
members of its board of directors, the members of the Committee and other fiduciaries shall not be liable for an act or omission of another person with regard to a fiduciary responsibility that has been allocated to or delegated in whole or in part
to such other person pursuant to the terms of this Plan Statement or pursuant to procedures set forth in this Plan Statement. 
  
 13.2. Reversion of Fund Prohibited. The Fund from time to time hereunder shall at all times be a trust fund separate and apart from the assets of the Employer, and no
part thereof shall be or become available to the Employer or to creditors of the Employer under any circumstances other than those specified in Section 3.9 and Appendix A to this Plan Statement. It shall be impossible for any part of the
corpus or income of the Fund to be used for, or diverted to, purposes other than for the exclusive benefit of Participants and Beneficiaries (except as hereinbefore provided). 
  

 57 








 13.3. Contingent Top Heavy Plan Rules. The rules set forth in Appendix B to this Plan Statement (concerning
additional provisions that apply if the Plan becomes top heavy) are incorporated herein. 
  
 13.4. Continuity. The tenure and membership of any committee previously appointed, the rules of administration adopted and the Beneficiary designations in effect under the Prior Plan Statement shall, to the extent not
inconsistent with this Plan Statement, continue in full force and effect until altered as provided herein. 
  

 58 








  
 SCHEDULE I 
  
 CREDITING OF PRIOR SERVICE 
  
 As of August 6, 2005 
  
 All Hours of Service with the following entities and their predecessors prior to the time
such entities became Affiliates of the Principal Sponsor shall be credited for Eligibility Service and Vesting Service purposes under this Plan in accordance with the rules under this Plan as if such Hours of Service had been credited with the
Principal Sponsor. 
  

	1.	Aeronex Incorporated 

  

	2.	Extraction Systems, Inc. 

  

	3.	Millipore Corporation 

  

	4.	Mykrolis Corporation 

  

 SI-1 








  
 APPENDIX A 
  
 LIMITATION ON ANNUAL ADDITIONS 
  
 Incorporating amendments of Code §415(c) enacted by §611(b) and §632(a) of the
Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA; P.L. 107-16; June 4, 2001) effective for limitation years beginning after December 31, 2001. 
  
 SECTION 1 
  
 INTRODUCTION 
  
 Terms defined in the Plan Statement shall have the same meanings when used in this Appendix. In addition, when used in this Appendix, the following terms shall have the following meanings: 
  
 1.1. Annual Addition. Annual addition means, with respect to any Participant for a limitation
year, the sum of: 
  

	 	(i)	all employer contributions (including employer contributions of the Participant’s earnings reductions under section 401(k), section 403(b) and section 408(k) of
the Code) allocable as of a date during such limitation year to the Participant under all defined contribution plans; 

  

	 	(ii)	all forfeitures allocable as of a date during such limitation year to the Participant under all defined contribution plans; and 

  

	 	(iii)	all Participant contributions made as of a date during such limitation year to all defined contribution plans. 

  
 1.1.1. Specific Inclusions. With regard to a plan which contains a qualified
cash or deferred arrangement or matching contributions or employee contributions, excess contributions and excess aggregate contributions (whether or not distributed during or after the limitation year) shall be considered annual additions in the
year contributed. Excess deferrals that are not distributed in accordance with the regulations under section 402(g) of the Code are annual additions. 
  
 1.1.2. Specific Exclusions. The annual addition shall not, however, include any portion of a Participant’s rollover contributions or any additions to
accounts attributable to a plan merger or a transfer of plan assets or liabilities or any other amounts excludable under law. Excess deferrals that are distributed in accordance with the regulations under section 402(g) of the Code are not
annual additions. 
  

 A-1 








 1.1.3. ESOP Rules. In the case of an employee stock ownership plan within the meaning of
section 4975(e)(7) of the Code, annual additions shall not include any dividends or gains on sale of employer securities held by the employee stock ownership plan (regardless of whether such dividends or gains are (i) on securities which
are allocated to Participants’ accounts or (ii) on securities which are not allocated to Participants’ accounts which, in the case of dividends used to pay principal on an employee stock ownership plan loan, result in employer
securities being allocated to Participants’ accounts or, in the case of a sale, result in sale proceeds being allocated to Participants’ accounts). In the case of an employee stock ownership plan within the meaning of
section 4975(e)(7) of the Code under which no more than one-third (1/3rd) of the employer contributions for a limitation year which are deductible under section 404(a)(9) of the Code are allocated to highly compensated employees (as
defined in section 414(q) of the Code), annual additions shall not include forfeitures of employer securities under the employee stock ownership plan if such securities were acquired with the proceeds of an exempt loan or, if the Employer is
not an S corporation as defined in section 1361(a)(1) of the Code, employer contributions to the employee stock ownership plan which are deductible by the employer under section 404(a)(9)(B) of the Code and charged against the
Participant’s account (i.e., interest payments). 
  
 1.2. Controlled Group
Member. Controlled group member means the Employer and each member of a controlled group of corporations (as defined in section 414(b) of the Code and as modified by section 415(h) of the Code), all commonly controlled trades or businesses
(as defined in section 414(c) of the Code and as modified by section 415(h) of the Code), affiliated service groups (as defined in section 414(m) of the Code) of which the Employer is a part and other organizations required to be
aggregated for this purpose under section 414(o) of the Code. 
  
 1.3.
Defined Contribution Plans. Defined contribution plan shall have the meaning assigned to that term by section 415(k)(1) of the Code. Whenever reference is made to defined contribution plans in this Appendix, it shall include all such plans
maintained by the Employer and all controlled group members. 
  
 1.4. Individual
Medical Account. Individual medical account means an account, as defined in section 415(1)(2) of the Code maintained by the Employer or a controlled group member which provides an annual addition. 
  
 1.5. Limitation Year. Limitation year means the Plan Year. 
  
 1.6. Maximum Permissible Addition. 
  
 1.6.1. General Rule. Maximum permissible addition (a term that is relevant
only with respect to defined contribution plans) means, for any one (1) limitation year, the lesser of 
  

	 	(i)	Forty Thousand Dollars ($40,000), as adjusted automatically for increases in the cost of living by the Secretary of the Treasury pursuant to section 415(d) of the Code, or


  

 A-2 









	 	(ii)	one hundred percent (100%) of the Participant’s § 415 compensation for such limitation year. 

  
 1.6.2. Medical Benefits. The dollar limitation in Section 1.6.1(i), but
not the amount determined in Section 1.6.1(ii), shall be reduced by the amount of employer contributions which are allocated to a separate account established for the purpose of providing medical benefits or life insurance benefits with respect
to a key employee (as defined in section 416 of the Code) under a welfare benefit fund or an individual medical account. 
  
 1.7. Section 415 Compensation. Section 415 compensation (sometimes, “§ 415 compensation”) shall mean, with respect to any limitation year,
the total wages, salaries, fees for professional services and other amounts received for personal services actually rendered in the course of employment with the Employer and all controlled group members to the extent that such amounts are
includible in gross income but determined without regard to any rules that limit the remuneration included in wages based on the nature or location of the employment or the services performed (such as the exception for agricultural labor in
section 3401(a)(2) of the Code). Without regard to whether it is or is not includible in gross income, subject to other limitations and rules of this Section, (i) § 415 compensation shall include foreign earned income as defined
in section 911(b) of the Code whether or not excludable from gross income under section 911 of the Code, and (ii) § 415 compensation shall be determined without regard to the exclusions from gross income in section 931
and section 933 of the Code. Section 415 compensation shall be determined on a cash basis. Section 415 compensation shall also include any elective deferral as defined in section 402(g)(3) of the Code and any amount which is
contributed or deferred by an Employer at the election of the employee and which is not includible in the gross income of the employee by reason of section 125, section 132(f) or section 457 of the Code. 
  
 1.8. Welfare Benefit Fund. Welfare benefit fund means a fund as defined in
section 419(e) of the Code which provides post-retirement medical benefits allocated to separate accounts for key employees as defined in section 419A(d)(3). 
  
 SECTION 2 
  
 DEFINED CONTRIBUTION LIMITATION 
  
 Notwithstanding anything to the contrary contained in the Plan Statement, there shall not be allocated to the account of any Participant under a defined contribution plan
for any limitation year an amount which would cause the annual addition for such Participant to exceed the maximum permissible addition. 
  

 A-3 








 SECTION 3 
  
 REMEDIAL ACTION 
  
 3.1. Abatement. If a Participant’s annual additions for a limitation year would exceed the maximum permissible addition due to the allocation of forfeitures, a reasonable error in estimating a Participant’s
annual compensation, a reasonable error in determining the amount of elective deferrals (within the meaning of section 402(g)(3) of the Code) that may be made with respect to any individual under the limits of section 415 of the Code or
under other limited facts and circumstances that the Commissioner finds justify the availability of the rules in Treas. Regulation § 1.415-6(b)(6), to the extent necessary to eliminate the excess the following shall occur in the following
sequence. 
  
 3.2. Employee After Tax Contributions and Elective Deferrals. The
defined contribution plan shall: 
  

	 	(i)	return any unmatched employee contributions made by the Participant for the limitation year to the Participant (adjusted for their proportionate share of gains but not losses while
held in the defined contribution plan), and 

  

	 	(ii)	distribute unmatched elective deferrals (within the meaning of section 402(g)(3) of the Code) made for the limitation year to the Participant (adjusted for their proportionate
share of gains but not losses while held in the defined contribution plan), and 

  

	 	(iii)	return any matched employee contributions made by the Participant for the limitation year to the Participant (adjusted for their proportionate share of gains but not losses while
held in the defined contribution plan), and 

  

	 	(iv)	distribute matched elective deferrals (within the meaning of section 402(g)(3) of the Code) made for the limitation year to the Participant (adjusted for their proportionate
share of gains but not losses while held in the defined contribution plan). 

  
 To the extent matched employee contributions are returned or any matched elective deferrals are distributed, any matching contribution made with respect thereto shall be forfeited and reallocated to Participants as
provided in the defined contribution plan. 
  
 3.3. Employer Contributions. If,
after taking all the actions contemplated by Section 3.2, an excess still exists, the defined contribution plan shall dispose of the excess as follows. 
  

	 	(a)	 Covered. If that Participant is covered by the defined contribution plan at the end of the limitation year, the Employer shall cause such excess to be 



  

 A-4 









	 	 
used to reduce employer contributions for the next limitation year (“second limitation year”) and succeeding limitation years, as necessary, for
that Participant. 


  

	 	(b)	Not Covered. If the Participant is not covered by the defined contribution plan at the end of the limitation year, however, then the excess amounts must be held unallocated in an
“excess account” for the second limitation year (or succeeding limitation years) and allocated and reallocated in the second limitation year (or succeeding limitation year) to all the remaining Participants in the defined contribution plan
as if an employer contribution for the second limitation year (or succeeding limitation year). However, if the allocation or reallocation of the excess amounts pursuant to the provisions of the defined contribution plan causes the limitations of
this Appendix to be exceeded with respect to each Participant for the second limitation year (or succeeding limitation years), then these amounts must be held unallocated in an excess account. If an excess account is in existence at any time during
the second limitation year (or any succeeding limitation year), all amounts in the excess account must be allocated and reallocated to Participants’ accounts (subject to the limitations of this Appendix) as if they were additional employer
contributions before any employer contribution and any Participant contributions which would constitute annual additions may be made to the defined contribution plan for that limitation year. Furthermore, the excess amounts must be used to reduce
employer contributions for the second limitation year (and succeeding limitation years, as necessary) for all of the remaining Participants. 

  

	 	(c)	No Distributions. Excess amounts may not be distributed from the defined contribution plan to Participants or former Participants. 

  
 If an excess account is in existence at any time during a limitation year, the gains and
losses and other income attributable to the excess account shall be allocated to such excess account. To the extent that investment gains or other income or investment losses are allocated to the excess account, the entire amount allocated to
Participants from the excess account, including any such gains or other income or less any losses, shall be considered as an annual addition. If the defined contribution plan should be terminated prior to the date any such temporarily held,
unallocated excess can be allocated to the Accounts of Participants, the date of termination shall be deemed to be an Annual Valuation Date for the purpose of allocating such excess and, if any portion of such excess cannot be allocated as of such
deemed Annual Valuation Date by reason of the limitations of this Appendix, such remaining excess shall be returned to the Employer. 
  
 3.4. Sequence of Plans. Each step of remedial action under Section 3.2 and Section 3.3 as may be necessary to correct an excess allocation shall be made in all
defined contribution plans before the next step of remedial action is made. Each such step shall be made in the defined contribution plans in the following sequence: 
  

	 	(i)	all profit sharing and stock bonus plans containing cash or deferred arrangements, 

  

 A-5 









	 	(ii)	all money purchase pension plans other than money purchase pension plans that are part of employee stock ownership plans, 

  

	 	(iii)	all profit sharing and stock bonus plans other than profit sharing and stock bonus plans containing cash or deferred arrangements and employee stock ownership plans,


  

	 	(iv)	all employee stock ownership plans. 

  
 If an excess allocation occurs in two (2) or more plans in the same category, correction of the excess allocation shall be made in chronological order as determined
by the effective date of each plan (using the original effective date of the plan) beginning with the most recently established plan. 
  

 A-6 








  
 APPENDIX B 
  
 CONTINGENT TOP HEAVY PLAN RULES 
  
 Incorporating amendments of Code §416 enacted by §613 of the Economic Growth and
Tax Relief Reconciliation Act of 2001 (EGTRRA; P.L. 107-16; June 4, 2001) effective for years beginning after December 31, 2001. 
  
 Notwithstanding any of the foregoing provisions of the Plan Statement, if, after applying the special definitions set forth in Section 1 of this Appendix, this Plan
is determined under Section 2 of this Appendix to be a top heavy plan for a Plan Year, then the special rules set forth in Section 3 of this Appendix shall apply. For so long as this Plan is not determined to be a top heavy plan, the
special rules in Section 3 of this Appendix shall be inapplicable to this Plan. 
  
 SECTION 1 
  
 SPECIAL DEFINITIONS

  
 Terms defined in the Plan Statement shall have the same meanings when used in
this Appendix. In addition, when used in this Appendix, the following terms shall have the following meanings: 
  
 1.1. Aggregated Employers. Aggregated employers means the Employer and each other corporation, partnership or proprietorship which is a “predecessor” to the Employer, or is under “common control”
with the Employer, or is a member of an “affiliated service group” that includes the Employer, as those terms are defined in section 414(b), (c), (m) or (o) of the Code. 
  
 1.2. Aggregation Group. Aggregation group means a grouping of this Plan and: 
  

	 	(a)	if any Participant in the Plan is a key employee, each other qualified pension, profit sharing or stock bonus plan of the aggregated employers in which a key employee is a
Participant (and for this purpose, a key employee shall be considered a Participant only during periods when he is actually accruing benefits and not during periods when he has preserved accrued benefits attributable to periods of participation when
he was not a key employee), and 

  

	 	(b)	each other qualified pension, profit sharing or stock bonus plan of the aggregated employers which is required to be taken into account for this Plan or any plan described in
paragraph (a) above to satisfy the qualification requirements under section 410 or section 401(a)(4) of the Code, and 

  

	 	(c)	 each other qualified pension, profit sharing or stock bonus plan of the aggregated employers which is not included in paragraph (a) or (b) above, 



  

 B-1 









	 	 
but which the Employer elects to include in the aggregation group and which, when included, would not cause the aggregation group to fail to satisfy the
qualification requirements under section 410 or section 401(a)(4) of the Code. 


  
 1.3. Compensation. Unless the context clearly requires otherwise, compensation means the wages, tips and other compensation paid to the Participant by the Employer and reportable in the box designated “wages,
tips, other compensation” on Treasury Form W-2 (or any comparable successor box or form) for the applicable period but determined without regard to any rules that limit the remuneration included in wages based on the nature or location of the
employment or the services performed (such as the exception for agricultural labor in section 3401(a)(2) of the Code). Compensation for this purpose shall include elective contributions made by the Employer on behalf of the Participant that are
not includible in gross income under sections 125, 132(f), 402(e)(3), 402(h), 403(b), 414(h)(2) and 457 of the Code including elective contributions authorized by the Participant under a cafeteria plan or any qualified cash or deferred
arrangement under section 401(k) of the Code. For the purposes of this Appendix (excluding Section 1.6 of this Appendix), compensation for a Plan Year shall not exceed the annual compensation limit under section 401(a)(17) of the Code
(which is Two Hundred Thousand Dollars ($200,000) for the Plan Year ending December 31, 2002, as adjusted under the Code for cost-of-living increases). 
  
 1.4. Determination Date. Determination date means, for the first (1st) Plan Year of a plan, the last day of such first (1st) Plan Year, and for each subsequent
Plan Year, the last day of the immediately preceding Plan Year. 
  
 1.5. Five
Percent Owner. Five percent owner means for each aggregated employer that is a corporation, any person who owns (or is considered to own within the meaning of the shareholder attribution rules) more than five percent (5%) of the value of the
outstanding stock of the corporation or stock possessing more than five percent (5%) of the total combined voting power of the corporation, and, for each aggregated employer that is not a corporation, any person who owns more than five percent
(5%) of the capital interest or the profits interest in such aggregated employer. For the purposes of determining ownership percentages, each corporation, partnership and proprietorship otherwise required to be aggregated shall be viewed as a
separate entity. 
  
 1.6. Key Employee. Key employee means each Participant
(whether or not then an employee) who at any time during the Plan Year is: 
  

	 	(a)	an officer of any aggregated employer (excluding persons who have the title of an officer but not the authority and including persons who have the authority of an officer but not
the title) having an annual compensation from all aggregated employers for such Plan Year in excess of one hundred thirty thousand dollars ($130,000) for such Plan Year (adjusted as provided in section 416(i)(1)(A) of the Code), or


  

	 	(b)	a five percent owner, or 

  

 B-2 









	 	(c)	a one percent owner having an annual compensation from the aggregated employers of more than One Hundred Fifty Thousand Dollars ($150,000); 

  
 provided, however, that no more than fifty (50) employees (or, if lesser, the greater of
three of all the aggregated employers’ employees or ten percent of all the aggregated employers’ employees) shall be treated as officers. For the purposes of determining ownership percentages, each corporation, partnership and
proprietorship otherwise required to be aggregated shall be viewed as a separate entity. For the purpose of determining compensation, all compensation received from all aggregated employers shall be taken into account. The term “key
employee” shall include the beneficiaries of a deceased key employee. 
  
 1.7. One Percent Owner. One percent owner means, for each aggregated employer that is a corporation, any person who owns (or is considered to own within the meaning of the shareholder attribution rules) more than one percent (1%) of
the value of the outstanding stock of the corporation or stock possessing more than one percent (1%) of the total combined voting power of the corporation, and, for each aggregated employer that is not a corporation, any person who owns more
than one percent (1%) of the capital or the profits interest in such aggregated employer. For the purposes of determining ownership percentages, each corporation, partnership and proprietorship otherwise required to be aggregated shall be
viewed as a separate entity. 
  
 1.8. Shareholder Attribution Rules. Shareholder
attribution rules means the rules of section 318 of the Code, (except that subparagraph (C) of section 318(a)(2) of the Code shall be applied by substituting “5 percent” for “50 percent”) or, if the Employer is not
a corporation, the rules determining ownership in such Employer which shall be set forth in regulations prescribed by the Secretary of the Treasury. 
  
 1.9. Top Heavy Aggregation Group. Top heavy aggregation group means any aggregation group for which, as of the determination date, the sum of: 
  

	 	(i)	the present value of the cumulative accrued benefits for key employees under all defined benefit plans included in such aggregation group, and 

  

	 	(ii)	the aggregate of the accounts of key employees under all defined contribution plans included in such aggregation group, 

  
 exceed sixty percent (60%) of a similar sum determined for all employees. In applying
the foregoing, the following rules shall be observed: 
  

	 	(a)	 For the purpose of determining the present value of the cumulative accrued benefit for any employee under a defined benefit plan, or the amount of the account of
any employee under a defined contribution plan, such present value or amount shall be increased by the aggregate distributions made with respect to such employee under the plan on account of separation from service, death or disability during the
one (1) year period ending on the determination date and the aggregate distributions made with respect to such employee under the plan for any 



  

 B-3 









	 	 
other reason during the five (5) year period ending on the determination date. 


  

	 	(b)	Any rollover contribution (or similar transfer) initiated by the employee, made from a plan maintained by one employer to a plan maintained by another employer and made after
December 31, 1983, to a plan shall not be taken into account with respect to the transferee plan for the purpose of determining whether such transferee plan is a top heavy plan (or whether any aggregation group which includes such plan is a top
heavy aggregation group). Any rollover contribution (or similar transfer) not described in the preceding sentence shall be taken into account with respect to the transferee plan for the purpose of determining whether such transferee plan is a top
heavy plan (or whether any aggregation group which includes such plan is a top heavy aggregation group). 

  

	 	(c)	If any individual is not a key employee with respect to a plan for any Plan Year, but such individual was a key employee with respect to a plan for any prior Plan Year, the
cumulative accrued benefit of such employee and the account of such employee shall not be taken into account. 

  

	 	(d)	The determination of whether a plan is a top heavy plan shall be made once for each Plan Year of the plan as of the determination date for that Plan Year. 


 

	 	(e)	In determining the present value of the cumulative accrued benefits of employees under a defined benefit plan, the determination shall be made as of the actuarial valuation date
last occurring during the twelve (12) months preceding the determination date and shall be determined on the assumption that the employees terminated employment on the valuation date except as provided in section 416 of the Code and the
regulations thereunder for the first and second Plan Years of a defined benefit plan. The accrued benefit of any employee (other than a key employee) shall be determined under the method which is used for accrual purposes for all plans of the
employer or if there is no method which is used for accrual purposes under all plans of the employer, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under section 411(b)(1)(C) of the Code. In determining
this present value, the mortality and interest assumptions shall be those which would be used by the Pension Benefit Guaranty Corporation in valuing the defined benefit plan if it terminated on such valuation date. The accrued benefit to be valued
shall be the benefit expressed as a single life annuity. 

  

	 	(f)	 In determining the accounts of employees under a defined contribution plan, the account values determined as of the most recent asset valuation occurring within the
twelve (12) month period ending on the determination date shall be used. In addition, amounts required to be contributed under either the minimum funding standards or the plan’s 



  

 B-4 









	 	 
contribution formula shall be included in determining the account. In the first year of the plan, contributions made or to be made as of the determination
date shall be included even if such contributions are not required. 


  

	 	(g)	If any individual has not performed any services for any employer maintaining the plan at any time during the one (1) year period ending on the determination date, any accrued
benefit of the individual under a defined benefit plan and the account of the individual under a defined contribution plan shall not be taken into account. 

  

	 	(h)	For this purpose, a terminated plan shall be treated like any other plan and must be aggregated with other plans of the employer if it was maintained within the last five
(5) years ending on the determination date for the Plan Year in question and would, but for the fact that it terminated, be part of the aggregation group for such Plan Year. 

  
 1.10. Top Heavy Plan. Top heavy plan means a qualified plan under which (as of the
determination date): 
  

	 	(i)	if the plan is a defined benefit plan, the present value of the cumulative accrued benefits for key employees exceeds sixty percent (60%) of the present value of the cumulative
accrued benefits for all employees, and 

  

	 	(ii)	if the plan is a defined contribution plan, the aggregate of the accounts of key employees exceeds sixty percent (60%) of the aggregate of all of the accounts of all employees.


  
 In applying the foregoing, the following rules shall be
observed: 
  

	 	(a)	Each plan of an Employer required to be included in an aggregation group shall be a top heavy plan if such aggregation group is a top heavy aggregation group.


  

	 	(b)	For the purpose of determining the present value of the cumulative accrued benefit for any employee under a defined benefit plan, or the amount of the account of any employee under
a defined contribution plan, such present value or amount shall be increased by the aggregate distributions made with respect to such employee under the plan on account of separation from service, death or disability during the one (1) year
period ending on the determination date and the aggregate distributions made with respect to such employee under the plan for any other reason during the five (5) year period ending on the determination date. 

  

 B-5 









	 	(c)	Any rollover contribution (or similar transfer) initiated by the employee, made from a plan maintained by one employer to a plan maintained by another employer and made after
December 31, 1983, to a plan shall not be taken into account with respect to the transferee plan for the purpose of determining whether such transferee plan is a top heavy plan (or whether any aggregation group which includes such plan is a top
heavy aggregation group). Any rollover contribution (or similar transfer) not described in the preceding sentence shall be taken into account with respect to the transferee plan for the purpose of determining whether such transferee plan is a top
heavy plan (or whether any aggregation group which includes such plan is a top heavy aggregation group). 

  

	 	(d)	If any individual is not a key employee with respect to a plan for any Plan Year, but such individual was a key employee with respect to the plan for any prior Plan Year, the
cumulative accrued benefit of such employee and the account of such employee shall not be taken into account. 

  

	 	(e)	The determination of whether a plan is a top heavy plan shall be made once for each Plan Year of the plan as of the determination date for that Plan Year. 


 

	 	(f)	In determining the present value of the cumulative accrued benefits of employees under a defined benefit plan, the determination shall be made as of the actuarial valuation date
last occurring during the twelve (12) months preceding the determination date and shall be determined on the assumption that the employees terminated employment on the valuation date except as provided in section 416 of the Code and the
regulations thereunder for the first and second Plan Years of a defined benefit plan. The accrued benefit of any employee (other than a key employee) shall be determined under the method which is used for accrual purposes for all plans of the
employer or if there is no method which is used for accrual purposes under all plans of the employer, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under section 411(b)(1)(C) of the Code. In determining
this present value, the mortality and interest assumptions shall be those which would be used by the Pension Benefit Guaranty Corporation in valuing the defined benefit plan if it terminated on such valuation date. The accrued benefit to be valued
shall be the benefit expressed as a single life annuity. 

  

	 	(g)	 In determining the accounts of employees under a defined contribution plan, the account values determined as of the most recent asset valuation occurring within the
twelve (12) month period ending on the determination date shall be used. In addition, amounts required to be contributed under either the minimum funding standards or the plan’s contribution formula shall be included in determining the
account. In the first year of the plan, contributions made or to be made as of the 



  

 B-6 









	 	 
determination date shall be included even if such contributions are not required. 


  

	 	(h)	If any individual has not performed any services for any employer maintaining the plan at any time during the one (1) year period ending on the determination date, any accrued
benefit of the individual under a defined benefit plan and the account of the individual under a defined contribution plan shall not be taken into account. 

  

	 	(i)	For this purpose, a terminated plan shall be treated like any other plan and must be aggregated with other plans of the employer if it was maintained within the last five
(5) years ending on the determination date for the Plan Year in question and would, but for the fact that it terminated, be part of the aggregation group for such Plan Year. 

  

	 	(j)	A plan shall not be a top heavy plan if it consists solely of (i) a cash or deferred arrangement which meets the requirements of section 401(k)(12) of the Code, and
(ii) matching contributions with respect to which the requirements of section 401(m)(11) are met. If, but for the preceding sentence, a plan would be treated as a top heavy plan because it is a member of an aggregation group which is a top
heavy group, contributions under the Plan may be taken into account in determining whether any other plan in the group meets the requirements of Section 3.3. 

  
 SECTION 2 
  
 DETERMINATION OF TOP HEAVINESS 
  
 Once each Plan Year, as of the determination date for that Plan Year, the administrator of this Plan shall determine if this Plan is a top heavy plan. 
  
 SECTION 3 
  
 CONTINGENT PROVISIONS 
  
 3.1. When Applicable. If this Plan is determined to be a top heavy plan for any Plan Year, the following provisions shall apply for that Plan Year (and, to the extent
hereinafter specified, for subsequent Plan Years), notwithstanding any provisions to the contrary in the Plan. 
  
 3.2. Vesting Requirement. 
  
 3.2.1. General Rule. During any Plan Year that the Plan is determined to be a Top Heavy Plan, then all accounts of all Participants in a defined contribution plan that is a top heavy plan and the accrued benefits of all Participants in
a defined benefit plan that is a top 

  

 B-7 








 
heavy plan shall be vested and nonforfeitable in accordance with the following schedule if, and to the extent, that it is more favorable than other
provisions of the Plan: 
  

				
	 If the Participant Has
Completed the Following
Years of Vesting Service:

	  	His Vested
Percentage
Shall Be:

	 
	 Less than 2 years
	  	0	%
	 2 years but less than 3 years
	  	20	%
	 3 years but less than 4 years
	  	40	%
	 4 years but less than 5 years
	  	60	%
	 5 years but less than 6 years
	  	80	%
	 6 years or more
	  	100	%

  
 3.2.2. Subsequent
Year. In each subsequent Plan Year that the Plan is determined not to be a top heavy plan, the other nonforfeitability provisions of the Plan Statement (and not this section) shall apply in determining the vested and nonforfeitable rights of
Participants who do not have five (5) or more years of Vesting Service (three or more years of Vesting Service for Participants who have one or more Hours of Service in any Plan Year beginning after December 31, 1988) as of the beginning
of such subsequent Plan Year; provided, however, that they shall not be applied in a manner which would reduce the vested and nonforfeitable percentage of any Participant. 
  
 3.2.3. Cancellation of Benefit Service. If this Plan is a defined benefit plan and if the Participant’s vested
percentage is determined under this Appendix and if a Participant receives a lump sum distribution of the present value of the vested portion of his accrued benefit, the Plan shall: 
  

	 	(a)	thereafter disregard the Participant’s service with respect to which he received such distribution in determining his accrued benefit, and 

  

	 	(b)	permit the Participant who receives a distribution of less than the present value of his entire accrued benefit to restore this service by repaying (after returning to employment
covered under the Plan) to the trustee the amount of such distribution together with interest at the interest rate of five percent (5%) per annum compounded annually (or such other interest rate as is provided by law for such repayment). If the
distribution was on account of severance from employment such repayment must be made before the earlier of, 

  

	 	(i)	five (5) years after the first date on which the Participant is subsequently reemployed by the employer, or 

  

	 	(ii)	the close of the first period of five (5) consecutive one-year breaks in service commencing after the distribution. 

  

 B-8 








 If the distribution was on account of any other reason, such repayment must be made within five (5) years after the
date of the distribution. 
  
 3.3. Defined Contribution Plan Minimum Benefit
Requirement. 
  
 3.3.1. General Rule. If this Plan is a defined
contribution plan, then for any Plan Year that this Plan is determined to be a top heavy plan, the Employer shall make a contribution for allocation to the account of each employee who is a Participant for that Plan Year and who is not a key
employee in an amount (when combined with other Employer contributions and forfeited accounts allocated to his account, including matching contributions as defined in section 401(m)(4)(A) of the Code) which is at least equal to three percent
(3%) of such Participant’s compensation. (This minimum contribution amount shall be further reduced by all other Employer contributions to this Plan or any other defined contribution plans.) This contribution shall be made for each
Participant who has not separated from service with the Employer at the end of the Plan Year (including for this purpose any Participant who is then on temporary layoff or authorized leave of absence or who, during such Plan Year, was inducted into
the Armed Forces of the United States from employment with the Employer) including, for this purpose, each employee of the Employer who would have been a Participant if he had: (i) completed one thousand (1,000) Hours of Service (or the
equivalent) during the Plan Year, and (ii) made any mandatory contributions to the Plan, and (iii) earned compensation in excess of the stated amount required for participation in the Plan. 
  
 3.3.2. Special Rule. Subject to the following rules, the percentage referred
to in Section 3.3.1 of this Appendix shall not exceed the percentage at which contributions are made (or required to be made) under this Plan for the Plan Year for that key employee for whom that percentage is the highest for the Plan Year.

  

	 	(a)	The percentage referred to above shall be determined by dividing the Employer contributions for such key employee for such Plan Year by his compensation for such Plan Year.


  

	 	(b)	For the purposes of this Section 3.3, all defined contribution plans required to be included in an aggregation group shall be treated as one (1) plan.


  

	 	(c)	The exception contained in this Section 3.3.2 shall not apply to (be available to) this Plan if this Plan is required to be included in an aggregation group if including this
Plan in an aggregation group enables a defined benefit plan to satisfy the qualification requirements of section 410 or section 401(a)(4) of the Code. 

  
 3.4. Defined Benefit Plan Minimum Benefit Requirement. 
  
 3.4.1. General Rule. If this Plan is a defined benefit plan, then for any Plan Year that the Plan is determined to be a top
heavy plan, the accrued benefit for each Participant who is not a key employee shall not be less than one-twelfth (l/12th) of the applicable percentage of the Participant’s average compensation for years in the testing period. 
  

 B-9 








 3.4.2. Special Rules and Definitions. In applying the general rule of Section 3.4.1 of this
Appendix, the following special rules and definitions shall apply: 
  

	 	(a)	The term “applicable percentage” means the lesser of: 

  

	 	(i)	two percent (2%) multiplied by the number of years of service with the Employer, or 

  

	 	(ii)	twenty percent (20%). 

  

	 	(b)	For the purpose of this Section 3.4, a Participant’s years of service with the Employer shall be equal to the Participant’s Vesting Service except that a year of
Vesting Service shall not be taken into account if: 

  

	 	(i)	the Plan was not a top heavy plan for any Plan Year ending during such year of Vesting Service, or 

  

	 	(ii)	such year of Vesting Service was completed in a Plan Year beginning before January 1, 1984, or 

  

	 	(iii)	the service occurs during a Plan Year when the Plan benefits (within the meaning of section 410(b) of the Code) no key employee or former key employee.


  

	 	(c)	A Participant’s “testing period” shall be the period of five (5) consecutive years during which the Participant had the greatest compensation from the Employer;
provided, however, that: 

  

	 	(i)	the years taken into account shall be properly adjusted for years not included in a year of service, and 

  

	 	(ii)	a year shall not be taken into account if such year ends in a Plan Year beginning before January 1, 1984, or such year begins after the close of the last year in which the Plan
was a top heavy plan. 

  

	 	(d)	An individual shall be considered a Participant for the purpose of accruing the minimum benefit only if such individual has at least one thousand (1,000) Hours of Service
during a benefit accrual computation period (or equivalent service determined under Department of Labor regulations). Furthermore, such individual shall accrue a minimum benefit only for a benefit accrual computation period in which such individual
has one thousand (1,000) Hours of Service (or equivalent service). An individual shall not fail to accrue the minimum benefit merely because the individual: (i) was not employed on a specified date, or (ii) was excluded from
participation (or otherwise failed to accrue a benefit) because the individual’s compensation was less than a stated amount, or (iii) because the individual failed to make any mandatory contributions. 

  

 B-10 








 3.4.3. Accruals Preserved. In years subsequent to the last Plan Year in which this Plan is a top heavy
plan, the other benefit accrual rules of the Plan Statement shall be applied to determine the accrued benefit of each Participant, except that the application of such other rules shall not serve to reduce a Participant’s accrued benefit as
determined under this Section 3.4. 
  
 3.5. Priorities Among Plans. In
applying the minimum benefit provisions of this Appendix in any Plan Year that this Plan is determined to be a top heavy plan, the following rules shall apply: 
  


	 	(a)	If an employee participates only in this Plan, the employee shall receive the minimum benefit applicable to this Plan. 

  

	 	(b)	If an employee participates in both a defined benefit plan and a defined contribution plan and only one (1) of such plans is a top heavy plan for the Plan Year, the employee
shall receive the minimum benefit applicable to the plan which is a top heavy plan. 

  

	 	(c)	If an employee participates in both a defined contribution plan and a defined benefit plan and both are top heavy plans, then the employee, for that Plan Year, shall receive
the defined benefit plan minimum benefit unless for that Plan Year the employee has received employer contributions and forfeitures allocated to his account in the defined contribution plan in an amount which is at least equal to five percent
(5%) of his compensation. 

  

	 	(d)	If an employee participates in two (2) or more defined contribution plans which are top heavy plans, then the employee, for that Plan Year, shall receive the defined
contribution plan minimum benefit in that defined contribution plan which has the earliest original effective date. 

  
 3.6. Bargaining Units. The requirements of Section 3.2 through Section 3.5 of this Appendix shall not apply with respect to any employee 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 (1) or more employers if there is evidence that retirement benefits are the subject of good
faith bargaining between such employee representatives and such employer or employers. 
  

 B-11 








  
 APPENDIX C 
  
 QUALIFIED DOMESTIC RELATIONS ORDERS 
  
 SECTION 1 
  
 GENERAL MATTERS 
  
 Terms defined in the Plan Statement shall have the same meanings when used in this Appendix. 
  
 1.1. General Rule. The Plan shall not honor the creation, assignment or recognition of any right to any benefit payable with respect to a
Participant pursuant to a domestic relations order unless that domestic relations order is a qualified domestic relations order. 
  
 1.2. Alternate Payee Defined. The only persons eligible to be considered alternate payees with respect to a Participant shall be that Participant’s spouse, former
spouse, child or other dependent. 
  
 1.3. DRO Defined. A domestic relations order
is any judgment, decree or order (including an approval of a property settlement agreement) which relates to the provision of child support, alimony payments, or marital property rights to a spouse, former spouse, child or other dependent of a
Participant and which is made pursuant to a state domestic relations law (including a community property law). 
  
 1.4. QDRO Defined. A qualified domestic relations order is a domestic relations order which creates or recognizes the existence of an alternate payee’s right to (or assigns to an alternate payee the right to)
receive all or a portion of the Account of a Participant under the Plan and which satisfies all of the following requirements. 
  
 1.4.1. Names and Addresses. The order must clearly specify the name and the last known mailing address, if any, of the Participant and the name and
mailing address of each alternate payee covered by the order. 
  
 1.4.2. Amount. The order must clearly specify the amount or percentage of the Participant’s Account to be paid by the Plan to each such alternate payee or the manner in which such amount or percentage is to be determined. 

 
 1.4.3. Payment Method. The order must clearly specify the number of
payments or period to which the order applies. 
  
 1.4.4. Plan
Identity. The order must clearly specify that it applies to this Plan. 
  
 1.4.5. Settlement Options. Except as provided in Section 1.4.8 of this Appendix, the order may not require the Plan to provide any type or form of benefits or any option not otherwise provided under the Plan. 
  

 C-1 








 1.4.6. Increased Benefits. The order may not require the Plan to provide increased benefits. 

 
 1.4.7. Prior Awards. The order may not require the payment of benefits to
an alternate payee which are required to be paid to another alternate payee under another order previously determined to be a qualified domestic relations order. 
  
 1.4.8. Exceptions. The order will not fail to meet the requirements of Section 1.4.5 of this Appendix if: 

 

	 	(a)	The order requires payment of benefits be made to an alternate payee before the Participant has separated from service but as of a date that is on or after the date on which the
Participant attains (or would have attained) the earliest payment date described in Section 1.4.10 of this Appendix; and 

  

	 	(b)	The order requires that payment of benefits be made to an alternate payee as if the Participant had retired on the date on which payment is to begin under such order (but taking
into account only the present value of benefits actually accrued); and 

  

	 	(c)	The order requires payment of benefits to be made to an alternate payee in any form in which benefits may be paid under the Plan to the Participant (other than in the form of a
joint and survivor annuity with respect to the alternate payee and his or her subsequent spouse). 

  
 In lieu of the foregoing, the order will not fail to meet the requirements of Section 1.4.5 of this Appendix if the order: (1) requires that payment of benefits
be made to an alternate payee in a single lump sum as soon as is administratively feasible after the order is determined to be a qualified domestic relations order, and (2) does not contain any of the provisions described in Section 1.4.9
of this Appendix, and (3) provides that the payment of such single lump sum fully and permanently discharges all obligations of the Plan to the alternate payee. 
  
 1.4.9. Deemed Spouse. Notwithstanding the foregoing: 
  

	 	(a)	The order may provide that the former spouse of a Participant shall be treated as a surviving spouse of such Participant for the purposes of Section 7 of the Plan Statement
(and that any subsequent or prior spouse of the Participant shall not be treated as a spouse of the Participant for such purposes), and 

  

	 	(b)	The order may provide that, if the former spouse has been married to the Participant for at least one (1) year at any time, the surviving former spouse shall be deemed to have
been married to the Participant for the one (1) year period ending on the date of the Participant’s death. 

  

 C-2 








 1.4.10. Payment Date Defined. For the purpose of Section 1.4.8 of this Appendix, the earliest
payment date means the earlier of: 
  

	 	(a)	The date on which the Participant is entitled to a distribution under the Plan; or 

  

	 	(b)	The later of (i) the date the Participant attains age fifty (50) years, or (ii) the earliest date on which the Participant could begin receiving benefits under the
Plan if the Participant separated from service. 

  
 SECTION 2 
  
 PROCEDURES 
  
 2.1. Actions Pending Review. During any period when the issue of whether a domestic relations
order is a qualified domestic relations order is being determined by the Committee, the Committee shall cause the Plan to separately account for the amounts which would be payable to the alternate payee during such period if the order were
determined to be a qualified domestic relations order. 
  
 2.2. Reviewing DROs.
Upon the receipt of a domestic relations order, the Committee shall determine whether such order is a qualified domestic relations order. 
  
 2.2.1. Receipt. A domestic relations order shall be considered to have been received only when the Committee shall have received a copy of a domestic
relations order which is complete in all respects and is originally signed, certified or otherwise officially authenticated. 
  
 2.2.2. Notice to Parties. Upon receipt of a domestic relations order, the Committee shall notify the Participant and all persons claiming to be alternate
payees and all prior alternate payees with respect to the Participant that such domestic relations order has been received. The Committee shall include with such notice a copy of this Appendix. 
  
 2.2.3. Comment Period. The Participant and all persons claiming to be
alternate payees and all prior alternate payees with respect to the Participant shall be afforded a comment period of thirty (30) days from the date such notice is mailed by the Committee in which to make comments or objections to the Committee
concerning whether the domestic relations order is a qualified domestic relations order. By the unanimous written consent of the Participant and all persons claiming to be alternate payees and all prior alternate payees with respect to the
Participant, the thirty (30) day comment period may be shortened. 
  
 2.2.4. Initial Determination. Within a reasonable period of time after the termination of the comment period, the Committee shall give written notice to the Participant and all persons claiming to be alternate payees and all prior alternate
payees with respect to the Participant of its decision that the domestic relations order is or is not a qualified domestic 

  

 C-3 








 
relations order. If the Committee determines that the order is not a qualified domestic relations order or if the Committee determines that the written
objections of any party to the order being found a qualified domestic relations order are not valid, the Committee shall include in its written notice: 
  

	 	(i)	the specific reasons for its decision; 

  

	 	(ii)	the specific reference to the pertinent provisions of this Plan Statement upon which its decision is based; 

  

	 	(iii)	a description of additional material or information, if any, which would cause the Committee to reach a different conclusion; and 

  

	 	(iv)	an explanation of the procedures for reviewing the initial determination of the Committee. 

  
 2.2.5. Appeal Period. The Participant and all persons claiming to be alternate payees and all prior alternate payees with
respect to the Participant shall be afforded an appeal period of sixty (60) days from the date such an initial determination and explanation is mailed in which to make comments or objections concerning whether the original determination of the
Committee is correct. By the unanimous written consent of the Participant and all persons claiming to be alternate payees and all prior alternate payees with respect to the Participant, the sixty (60) day appeal period may be shortened.

  
 2.2.6. Final Determination. In all events, the final
determination of the Committee shall be made not later than eighteen (18) months after the date on which first payment would be required to be made under the domestic relations order if it were a qualified domestic relations order. The final
determination shall be communicated in writing to the Participant and all persons claiming to be alternate payees and all prior alternate payees with respect to the Participant. 
  
 2.3. Final Disposition. If the domestic relations order is finally determined to be a qualified domestic relations order and all comment and
appeal periods have expired, the Plan shall pay all amounts required to be paid pursuant to the domestic relations order to the alternate payee entitled thereto. If the domestic relations order is finally determined not to be a qualified domestic
relations order and all comment and appeal periods have expired, benefits under the Plan shall be paid to the person or persons who would have been entitled to such amounts if there had been no domestic relations order. 
  
 2.4. Orders Being Sought. If the Committee has notice that a domestic relations order is
being or may be sought but has not received the order, the Committee shall not (in the absence of a written request from the Participant) delay payment of benefits to a Participant or Beneficiary which otherwise would be due. If the Committee has
determined that a domestic relations order is not a qualified domestic relations order and all comment and appeal periods have expired, the Committee shall not (in the absence of a written request from the Participant) delay payment of benefits to a
Participant or Beneficiary which otherwise would be due even if the Committee has notice that the party claiming to be an alternate payee or the Participant or both are attempting to 

  

 C-4 








 
rectify any deficiencies in the domestic relations order. Notwithstanding the above, after the commencement of a divorce action, the Committee shall comply
with a restraining order, duly issued by the court handling the divorce, reasonably prohibiting the disposition of a Participant’s benefits pending the submission to the Committee of a domestic relations order or prohibiting the disposition of
a Participant’s benefits pending resolution of a dispute with respect to a domestic relations order. 
  
 SECTION 3 
  
 PROCESSING OF AWARD 
  
 3.1. General Rules. If a benefit is awarded to an
alternate payee pursuant to an order which has been finally determined to be a qualified domestic relations order, the following rules shall apply. 
  
 3.1.1. Source of Award. If a Participant shall have a Vested interest in more than one Account under the Plan, the benefit awarded to an alternate payee
shall be withdrawn from the Participant’s Accounts in proportion to his Vested interest in each of them. 
  
 3.1.2. Effect on Account. For all purposes of the Plan, the Participant’s Account (and all benefits payable under the Plan which are derived in whole
or in part by reference to the Participant’s Account) shall be permanently diminished by the portion of the Participant’s Account which is awarded to the alternate payee. The benefit awarded to an alternate payee shall be considered to
have been a distribution from the Participant’s Account for the limited purpose of applying any rules of the Plan Statement relating to distributions from an Account that is only partially Vested. 
  
 3.1.3. After Death. After the death of an alternate payee, all amounts
awarded to the alternate payee which have not been distributed to the alternate payee and which continue to be payable shall be paid in a single lump sum distribution to the personal representative of the alternate payee’s estate as soon as
administratively feasible, unless the qualified domestic relations order clearly provides otherwise. The Participant’s Beneficiary designation shall not be effective to dispose of any portion of the benefit awarded to an alternate payee, unless
the qualified domestic relations order clearly provides otherwise. 
  
 3.1.4. In-Service Benefits. Any in-service distribution provisions of the Plan Statement shall not be applicable to the benefit awarded to an alternate payee. 
  
 3.2. Segregated Account. If the Committee determines that it would facilitate the administration or the distribution of the benefit awarded
to the alternate payee or if the qualified domestic relations order so requires, the benefit awarded to the alternate payee shall be established on the books and records of the Plan as a separate account belonging to the alternate payee. 

 

 C-5 








 3.3. Former Alternate Payees. If an alternate payee has received all benefits to which the alternate payee is entitled
under a qualified domestic relations order, the alternate payee will not at any time thereafter be deemed to be an alternate payee or prior alternate payee for any substantive or procedural purpose of this Plan. 
  

 C-6 








  
 APPENDIX D 
  
 401(k), 401(m) & 402(g) COMPLIANCE 
  
 Introduction. This Appendix D contains rules for complying with the
nondiscrimination provisions of sections 401(k) and 401(m) of the Code and the limitations imposed under section 402(g) of the Code. 
  
 Priority. Determinations under this Appendix shall be made in the following order: 
  

	 	(1)	Excess deferrals under Section 1, 

  

	 	(2)	Excess contributions under Section 2, 

  

	 	(3)	Excess aggregate contributions under Section 3. 

  
 The amount of excess contributions shall be reduced by excess deferrals previously distributed to such Participant for the Participant’s taxable year ending with or
within such Plan Year. 
  
 SECTION 1 
  
 SECTION 402(g) COMPLIANCE 
  
 1.1. Excess Deferrals. 
  
 1.1.1. In General. A Participant may attribute to this Plan any excess deferrals made during a taxable year of the
Participant by notifying the Committee in writing not later than the March 1 following such taxable year of the amount of the excess deferral to be assigned to the Plan. A Participant shall be deemed to have notified the Plan of excess
deferrals to the extent the Participant has excess deferrals for the taxable year calculated by taking into account only the amount of elective contributions allocated to the Participant’s Retirement Savings Account and to any other plan of the
Employer and Affiliates. Notwithstanding any other provision of the Plan Statement, a Participant’s excess deferrals, plus any income and minus any loss allocable thereto, shall be distributed to the Participant no later than the first
April 15 following the close of the Participant’s taxable year. 
  
 1.1.2. Definitions. For purposes of this Appendix, excess deferrals shall mean the amount of elective contributions allocated to the Participant’s Retirement Savings Account for a Participant’s taxable year
and which the Participant or the Employer, where applicable, allocates to this Plan pursuant to the claim procedure described below. 
  
 1.1.3. Claims. The Participant’s claim shall be in writing; shall be submitted to the Committee not later than March 1 with respect to the
immediately preceding taxable year; shall specify the amount of the Participant’s excess deferrals for the preceding taxable year; and shall be accompanied by the Participant’s written statement that if such amounts are not 

  

 D-1 








 
distributed, such excess deferrals, when added to amounts deferred under other plans or arrangements described in sections 401(k), 408(k) or 403(b) of
the Code, will exceed the limit imposed on the Participant by section 402(g) of the Code for the taxable year in which the deferral occurred. The Employer shall notify the Plan on behalf of the Participant where the excess deferrals occur in
the Plan or the combined plans of the Employer and Affiliates. 
  
 1.1.4. Determination of Income or Loss. The excess deferrals shall be adjusted for income or loss. Unless the Committee directs otherwise in writing, the income or loss allocable to excess deferrals shall be determined by multiplying the
income or loss allocable to the Participant’s elective contributions for the Plan Year ending within such preceding taxable year by a fraction, the numerator of which is the excess deferrals on behalf of the Participant for such preceding
taxable year and the denominator of which is the Participant’s Retirement Savings Account balance attributable to elective contributions on the Valuation Date coincident with or immediately before the last day of such preceding taxable year
without regard to any income or loss occurring during such taxable year. 
  
 1.1.5. Accounting for Excess Deferrals. Excess deferrals shall be distributed from the Participant’s Retirement Savings Account. 
  
 1.1.6. Orphaned Matching Contributions. If excess deferrals are distributed pursuant to this Section 1.1, applicable
matching contributions under Section 3.3 of the Plan Statement shall be treated as forfeitures and reallocated as provided in Section 6.2 of the Plan Statement. 
  
 SECTION 2 
  
 SECTION 401(k) COMPLIANCE 
  
 2.1. Section 401(k) Compliance. 
  
 2.1.1. Safe Harbor Compliance. If the Plan satisfies the requirements of section 401(k)(12) of the Code for any Plan Year beginning after
December 31, 1998, the provisions of this Section 2.1 of Appendix D shall not apply to the Plan for such Plan Year. 
  
 2.1.2. Special Definitions. For purposes of this Section 2, the following special definitions shall apply: 
  

	 	(a)	An eligible employee means an individual who is entitled to provide a Retirement Savings Election for all or a part of the Plan Year (whether or not the individual does so).


  

	 	(b)	An eligible Highly Compensated Employee means an eligible employee who is a Highly Compensated Employee. 

  

 D-2 









	 	(c)	Deferral percentage means the ratio (calculated separately for each eligible employee) of: 

  

	 	(i)	the total amount, for the Plan Year, of Employer contributions credited to the eligible employee’s Retirement Savings Account excluding any Employer contributions to the
Retirement Savings Account used in determining the contribution percentage in Section 3.1.2(c)(i) and including, if the Committee elects, all or a portion of the amount of Employer contributions credited to the eligible employee’s Employer
Matching Account that are not used in determining the contribution percentage in Section 3.1.2(c)(i), to 

  

	 	(ii)	the eligible employee’s Recognized Compensation for the portion of such Plan Year that the employee is an eligible employee. 

  
 For this purpose, Employer contributions will be considered made in the Plan
Year if they are allocated as of a date during such Plan Year and are delivered to the Trustee within twelve (12) months after the end of such Plan Year. 
  

	 	(d)	Average deferral percentage means, for a specified group of eligible employees for the Plan Year, the average of the deferral percentages for all eligible employees in such group.


  
 2.1.3. Special Rules. For purposes of this
Section 2.1, the following special rules apply: 
  

	 	(a)	Rounding. The deferral percentage of each eligible employee and the average deferral percentage for each group of eligible employees shall be calculated to the nearest one-hundredth
of one percent. 

  

	 	(b)	Multiple Plans. In the case of an eligible Highly Compensated Employee who participates in any other plan of the Employer and Affiliates (other than an employee stock ownership plan
described in sections 409(a) and 4975(e)(7) of the Code) to which Employer contributions are made on behalf of the eligible Highly Compensated Employee pursuant to a salary reduction agreement, all such Employer contributions, and if used to
determine the deferral percentage of eligible employees, matching contributions (as defined in section 401(m)(4)(A) of the Code which meet the requirements of sections 401(k)(2)(B) and 401(k)(2)(C) of the Code) shall be aggregated for
purposes of determining the eligible Highly Compensated Employee’s deferral percentage; provided, however, that such Employer contributions made under an employee stock ownership plan shall not be aggregated. 

  

	 	(c)	 Permissive Aggregation. If this Plan satisfies the requirements of sections 401(k), 401(a)(4) or 410(b) of the Code only if aggregated with one or more other
plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 2.1 shall be applied by determining the average 



  

 D-3 









	 	 
deferral percentage of eligible employees as if all such plans were a single plan. Plans may be aggregated in order to satisfy section 401(k) of the
Code only if they have the same Plan Year and use the same 401(k) testing method. 


  
 2.1.4. The 401(k) Tests. Notwithstanding the foregoing provisions, at least one of the following two (2) tests must be satisfied for each Plan Year:

  

			
	Test 1:	 	The average deferral percentage for the group of eligible Highly Compensated Employees for the current Plan Year is not more than the average deferral percentage of all other eligible
employees for the current Plan Year multiplied by one and twenty-five hundredths (1.25).
		
	Test 2:	 	The excess of the average deferral percentage for the group of eligible Highly Compensated Employees for the current Plan Year over the average deferral percentage of all other eligible
employees for the current Plan Year is not more than two (2) percentage points, and the average deferral percentage for the group of eligible Highly Compensated Employees for the current Plan Year is not more than the average deferral
percentage of all other eligible employees for the current Plan Year multiplied by two (2).

  
 The Committee may, however, elect in
accordance with further guidance issued by the Secretary of the Treasury to substitute the average deferral percentage of all other eligible employees for the preceding Plan Year for the average deferral percentage of all other eligible employees
for the current Plan Year in Tests 1 and 2 above. Any election made by the Committee to use the average deferral percentage of all other eligible employees for the preceding Plan Year in Tests 1 and 2 above, may only be changed in the
manner prescribed by the Secretary of the Treasury. 
  
 2.1.5.
Preventative Action Prior to Plan Year End. If the Committee determines that neither of the tests described in Section 2.1.4 will be satisfied (or may not be satisfied) for a Plan Year, then during such Plan Year, the Committee may from time to
time establish (and modify) a maximum amount of contributions that can be made pursuant to a Retirement Savings Election by eligible Highly Compensated Employees that is less than the amount that would otherwise be permitted. No contributions shall
be permitted to be made in excess of that maximum after the date such maximum is effective. The Committee shall prescribe rules concerning such modifications, including the frequency of applying the tests described in Section 2.1.4 and the
commencement and termination dates for any modifications. 
  
 2.2. Distribution of
Excess Contributions. 
  
 2.2.1. In General. Notwithstanding any
other provision of the Plan Statement, excess contributions for a Plan Year, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of the following Plan Year, to eligible Highly Compensated Employees
as determined in this Section. 
  

 D-4 








 2.2.2. Determining Excess Contributions. For purposes of this Section 2.2, excess contributions
shall mean, with respect to any Plan Year, the excess of: 
  

	 	(a)	the aggregate amount of Employer contributions taken into account in computing the average deferral percentage of eligible Highly Compensated Employees for such Plan Year, over


  

	 	(b)	the maximum amount of such contributions permitted by the section 401(k) test described in Section 2.1 of this Appendix. Such maximum amount of contributions shall be
determined by reducing (not distributing) eligible Highly Compensated Employees’ contributions as follows: 

  

	 	(i)	The contributions made pursuant to a Retirement Savings Election of the eligible Highly Compensated Employee who has the highest deferral percentage (as defined in Section 2.1
of this Appendix) shall be reduced by the amount required to cause such eligible Highly Compensated Employee’s deferral percentage to equal the next highest deferral percentage of an eligible Highly Compensated Employee.


  

	 	(ii)	If neither the tests is satisfied after such reduction, the contributions made pursuant to a Retirement Savings Election of the eligible Highly Compensated Employees who then have
the highest deferral percentage (including those eligible Highly Compensated Employees whose contributions were reduced under (i) above) shall be reduced by the amount required to cause such eligible Highly Compensated Employees’ deferral
percentage to equal the next highest deferral percentage of an eligible Highly Compensated Employee. 

  

	 	(iii)	If neither of the tests is satisfied after such reduction, this method of reduction shall be repeated one or more additional times until one of the tests is satisfied.


  
 2.2.3. Method of Distributing Excess
Contributions. Excess contributions, plus any income and minus any loss allocable thereto, shall be distributed from the Retirement Savings Account and Employer Matching Account, if applicable, in proportion to the Participant’s elective
contributions and matching contributions, if applicable, (as defined in section 401(m)(4)(A) of the Code which meet the requirements of sections 401(k)(2)(B) and 401(k)(2)(C) of the Code) for the Plan Year. The amount of excess
contributions to be distributed on behalf of each eligible Highly Compensated Employee for the Plan Year shall be equal to the amount of reduction determined as follows: 
  

	 	(a)	 The contributions made pursuant to a Retirement Savings Election of the eligible Highly Compensated Employee who has the highest dollar amount of such contributions
shall be reduced by the amount required to 



  

 D-5 









	 	 
cause such eligible Highly Compensated Employee’s contributions to equal the next highest dollar amount contributed by eligible Highly Compensated
Employees (and the amount credited pursuant to Section 3.2 of the Plan Statement, and the applicable amount, if any, credited pursuant to Section 3.3 of the Plan Statement shall be reduced accordingly). 


  

	 	(b)	If any excess contributions remain after performing (a), then the eligible Highly Compensated Employees who have the next highest dollar amount of contributions made pursuant to a
Retirement Savings Election (including those eligible Highly Compensated Employees reduced under (a) above) shall be reduced by the amount required to cause such eligible Highly Compensated Employees’ contributions to equal the next
highest dollar amount contributed by eligible Highly Compensated Employees (and the amount credited pursuant to Section 3.2 of the Plan Statement, and the applicable amount, if any, credited pursuant to Section 3.3 of the Plan Statement
shall be reduced accordingly). 

  

	 	(c)	If any excess contributions remain after performing (a) and (b), this method of reduction shall be repeated one or more additional times until no excess contributions remain.


  
 Provided, however, if the total amount of reduction determined
in (a), (b) and (c) would be greater than the amount of excess contributions, then the final reduction amount shall be decreased so that the total amount of reductions equals the amount of excess contributions. 
  
 2.2.4. Determination of Income or Loss. The excess contributions to be
distributed to any eligible Highly Compensated Employee shall be adjusted for income or loss. Unless the Committee directs otherwise in writing, the income or loss allocable to excess contributions to be distributed shall be determined by
multiplying the income or loss allocable to the eligible Highly Compensated Employee’s elective contributions, and if used to determine an eligible Highly Compensated Employee’s deferral percentage under Section 2.1 of this Appendix,
matching contributions (as defined in section 401(m)(4) of the Code which meet the requirements of sections 401(k)(2)(B) and 401(k)(2)(C) of the Code) for the Plan Year by a fraction, the numerator of which is the excess contributions to
be distributed to the eligible Highly Compensated Employee for the Plan Year and the denominator of which is the sum of the eligible Highly Compensated Employee’s account balances attributable to elective contributions and such matching
contributions on the last day of the Plan Year, without regard to any income or loss occurring during such Plan Year. 
  
 2.2.5. Orphaned Matching Contributions. If excess contributions are distributed pursuant to this Section 2.2, applicable matching contributions under
Section 3.3 of the Plan Statement shall be treated as forfeitures and reallocated as provided in Section 6.2 of the Plan Statement. 
  

 D-6 








 2.3. Section 401(k) Curative Allocation. 
  
 2.3.1. Amount and Eligibility. If neither of the section 401(k) tests set forth in Section 2.1 of this Appendix
has been satisfied and a distribution of “excess contributions” has not been made pursuant to Section 2.2 of this Appendix, then the Employer shall make a discretionary contribution for that Plan Year. Forfeitures shall not be
included in this allocation. Only those Participants who were not eligible Highly Compensated Employees for that Plan Year and for whom some contribution was made pursuant to Section 3.2 of the Plan Statement for such Plan Year shall share in
such allocation. This allocation shall be made first to the Participant with the least amount of compensation and then, in ascending order of compensation, to other Participants. The amount of the Employer discretionary contribution to be so
allocated shall be that amount required to cause the Plan to satisfy either of the section 401(k) tests set forth in Section 2.1 of this Appendix for the Plan Year; provided, however, that in no case shall amounts be so allocated to cause
a Participant’s deferral percentage to exceed twenty percent (20%). Such Employer discretionary contribution shall be treated as elective contributions subject to section 1.401(k)-1(b)(5) of the Income Tax Regulations, which is
incorporated herein. 
  
 2.3.2. Crediting to Account. The Employer
discretionary contribution which is so allocated to a Participant shall be allocated to that Participant’s Retirement Savings Account for the Plan Year with respect to which it is made and, for the purposes of Section 4, shall be credited
as soon as practicable after it is received by the Trustee. 
  
 SECTION 3 
  
 SECTION 401(m) COMPLIANCE 
  
 3.1. Section 401(m) Compliance. 
  
 3.1.1. Safe Harbor Compliance. If the Plan satisfies the requirements of
section 401(m)(11) of the Code for any Plan Year beginning after December 31, 1998, the provisions of this Section 3.1 of Appendix D shall not apply to the Plan for such Plan Year. 
  
 3.1.2. Special Definitions. For purposes of this Section 3, the
following special definitions shall apply: 
  

	 	(a)	An eligible employee means an individual who is eligible to receive an Employer matching contribution for any portion of the Plan Year (whether or not the individual does so).


  

	 	(b)	An eligible Highly Compensated Employee means an eligible employee who is a Highly Compensated Employee. 

  

 D-7 









	 	(c)	Contribution percentage means the ratio (calculated separately for each eligible employee) of: 

  

	 	(i)	the total amount, for the Plan Year, of Employer contributions credited to the eligible employee’s Employer Matching Account excluding any Employer matching contributions used
in determining the deferral percentage under Section 2.1.2(c)(i) of this Appendix, and including, if the Committee elects, all or a portion of the Employer contributions credited to the eligible employee’s Retirement Savings Account,
provided that the 401(k) compliance testing under Section 2.1 of this Appendix is satisfied both with and without exclusion of such Employer contributions, to 

  

	 	(ii)	the eligible employee’s Recognized Compensation for the portion of such Plan Year that the employee is an eligible employee. 

  
 For this purpose, Employer contributions will be considered made in the Plan
Year if they are allocated as of a date during such Plan Year and are delivered to the Trustee within twelve (12) months after the end of such Plan Year. 
  

	 	(d)	Average contribution percentage means, for a specified group of eligible employees for the Plan Year, the average of the contribution percentages for all eligible employees in such
group. 

  
 3.1.3. Special Rules. For purposes of
this Section 3.1, the following special rules apply: 
  

	 	(a)	Rounding. The contribution percentage of each eligible employee and the average contribution percentage for each group of eligible employees shall be calculated to the nearest
one-hundredth of one percent. 

  

	 	(b)	Multiple Plans. In the case of an eligible Highly Compensated Employee who participates in any other plan of the Employer and Affiliates (other than an employee stock ownership plan
described in sections 409(a) and 4975(e)(7) of the Code) to which Employer matching contributions are made on behalf of the eligible Highly Compensated Employee, all such Employer matching contributions, and if used to determine the
contribution percentage of eligible employees, Employer contributions made pursuant to a salary reduction agreement shall be aggregated for purposes of determining the eligible Highly Compensated Employee’s contribution percentage; provided,
however, that such Employer contributions made under an employee stock ownership plan shall not be aggregated. 

  

	 	(c)	 Permissive Aggregation. If this Plan satisfies the requirements of sections 401(m), 401(a)(4) or 410(b) of the Code only if aggregated with one or more other
plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this 



  

 D-8 









	 	 
Plan, then this Section 3.1 shall be applied by determining the average contribution percentage of eligible employees as if all such plans were a single
plan. Plans may be aggregated in order to satisfy section 401(m) of the Code only if they have the same Plan Year and they use the same 401(m) testing method. 


  
 3.1.4. The 401(m) Tests. Notwithstanding the foregoing provisions, at least one of the following two tests must be satisfied
for each Plan Year: 
  

			
	Test 1:	  	The average contribution percentage for the group of eligible Highly Compensated Employees for the
current Plan Year is not more than the average contribution percentage of all other
eligible employees
for the current Plan Year multiplied by one and twenty-five hundredths (1.25).
	Test 2:	  	The excess of the average contribution percentage for the group of eligible Highly Compensated Employees for the current Plan Year over the average contribution percentage of all other
eligible employees for the current Plan Year is not more than two (2) percentage points, and the average contribution percentage for the group of eligible Highly Compensated Employees for the current Plan Year is not more than the average
contribution percentage of all other eligible employees for the current Plan Year multiplied by two (2).

  
 The Committee may, however, elect in
accordance with further guidance issued by the Secretary of the Treasury to substitute the average contribution percentage of all other eligible employees for the preceding Plan Year for the average contribution percentage of all other eligible
employees for the current Plan Year in Tests 1 and 2 above. Any election made by the Committee to use the average contribution percentage of all other eligible employees for the preceding Plan Year in Tests 1 and 2 above may only be
changed in the manner prescribed by the Secretary of the Treasury. 
  
 3.1.5. Preventative Action Prior to Plan Year End. If the Committee determines that neither of the tests described in Section 3.1.4 will be satisfied (or may not be satisfied) for a Plan Year, then during such Plan Year, the Committee
may from time to time establish (and modify) maximums for Employer matching contributions of eligible Highly Compensated Employees that are less than the contributions which would otherwise be permitted or provided. No Employer matching
contributions shall be made in excess of such maximums after the date such maximums are effective. The Committee shall prescribe rules concerning such modifications, including the frequency of applying the tests designed in Section 3.1.4 and
the commencement and termination dates for any modifications. 
  
 3.2.
Distribution of Excess Aggregate Contributions. 
  
 3.2.1. In
General. Notwithstanding any other provision of the Plan Statement, excess aggregate contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of the following Plan Year to eligible Highly
Compensated Employees as determined in this Section. 
  

 D-9 








 3.2.2. Determining Excess Aggregate Contributions. For purposes of this Section, excess aggregate
contributions shall mean, with respect to any Plan Year, the excess of: 
  

	 	(a)	the aggregate amount of contributions taken into account in computing the average contribution percentage of eligible Highly Compensated Employees for such Plan Year, over


  

	 	(b)	the maximum amount of such contributions permitted by the section 401(m) tests described in Section 3.1 of this Appendix. Such maximum amount of contributions shall be
determined by reducing (not distributing) eligible Highly Compensated Employees’ contributions as follows: 

  

	 	(i)	The Employer matching contributions for the eligible Highly Compensated Employee who has the highest contribution percentage shall be reduced by the amount required to cause such
eligible Highly Compensated Employee’s contribution percentage to equal the next highest contribution percentage of an eligible Highly Compensated Employee. 

  

	 	(ii)	If neither of the tests is satisfied after such reduction, the Employer matching contributions for eligible Highly Compensated Employees who then have the highest contribution
percentage (including those reduced under (i) above) shall be reduced by the amount required to cause such eligible Highly Compensated Employees’ contribution percentage to equal the next highest contribution percentage of an eligible
Highly Compensated Employee. 

  

	 	(iii)	If neither of the tests is satisfied after such reductions, this method of reduction shall be repeated one or more additional times until one of the tests is satisfied.


  
 3.2.3. Distribution of Excess Aggregate
Contributions. Excess aggregate contributions, plus any income and minus any loss allocable thereto, shall be distributed from the Participant’s Employer Matching Account (and, if applicable, the Participant’s Retirement Savings Account in
proportion to the Participant’s Employer matching contributions, and if used to determine the contribution percentage under Section 3.1 of this Appendix, elective contributions for the Plan Year. The amount of excess aggregate
contributions to be distributed on behalf of each eligible Highly Compensated Employee for the Plan Year shall be equal to the amount of reduction determined as follows: 
  

	 	(a)	 The Employer matching contributions of the eligible Highly Compensated Employee who has the highest dollar amount of such contributions shall be reduced by the
amount required to cause such eligible Highly Compensated Employee’s contributions to equal the next 



  

 D-10 









	 	 
highest dollar amount received by eligible Highly Compensated Employees. 


  

	 	(b)	If any excess aggregate contributions remain after performing (a), then the eligible Highly Compensated Employees who have the next highest dollar amount of Employer matching
contributions (including those reduced under (a) above) shall be reduced by the amount required to cause such eligible Highly Compensated Employees’ contributions to equal the next highest dollar amount received by eligible Highly
Compensated Employees. 

  

	 	(c)	If any excess aggregate contributions remain after performing (a) and (b), this method of reduction shall be repeated one or more additional times until no excess aggregate
contributions remain. 

  
 Provided, however, if the total amount of
reduction determined in (a) through (c) would be greater than the amount of excess aggregate contributions, then the final reduction amount shall be decreased so that the total amount of reductions equals the amount of excess aggregate
contributions. 
  
 3.2.4. Determination of Income or Loss. The
excess aggregate contributions to be distributed to any eligible Highly Compensated Employee shall be adjusted for income or loss. Unless the Committee directs otherwise in writing, the income or loss allocable to excess aggregate contributions to
be distributed shall be determined by multiplying the income or loss allocable to the eligible Highly Compensated Employee’s Employer matching contributions (to the extent used to determine the eligible Highly Compensated Employee’s
contribution percentage under Section 3.1 of this Appendix), and if used to determine an eligible Highly Compensated Employee’s contribution percentage under Section 3.1 of this Appendix, elective contributions for the Plan Year by a
fraction, the numerator of which is the excess aggregate contributions to be distributed to the eligible Highly Compensated Employee for the Plan Year and the denominator of which is the sum of the eligible Highly Compensated Employee’s account
balances attributable to Employer matching contributions and such elective contributions on the last day of the Plan Year, without regard to any income or loss occurring during such Plan Year. 
  
 3.2.5. Orphaned Matching Contributions. If elective contributions treated as
excess aggregate contributions are distributed pursuant to this Section 3.2, applicable matching contributions under Section 3.3 of the Plan Statement shall be treated as forfeitures and reallocated as provided in Section 6.2.

  
 3.3. Section 401(m) Curative Allocation. 
  
 3.3.1. Amount and Eligibility. If neither of the section 401(m) tests
set forth in Section 3.1 of this Appendix has been satisfied and a distribution of “excess aggregate contributions” has not been made pursuant to Section 3.2 of this Appendix, then the Employer shall make an additional matching
contribution for that Plan Year. Forfeitures shall not be included in this allocation. Only those Participants who were not eligible Highly Compensated 

  

 D-11 








 
Employees for that Plan Year and who were entitled to receive an Employer matching contribution shall share in such allocation. This allocation shall be made
first to the Participant with the least amount of compensation and then, in ascending order of compensation, to other Participants. The amount of the Employer matching contribution to be so allocated shall be that amount required to cause the Plan
to satisfy either of the section 401(m) tests set forth in Section 3.1 of this Appendix for the Plan Year. 
  
 3.3.2. Crediting to Account. The Employer matching contribution which is so allocated to a Participant shall be allocated to that Participant’s
Employer Matching Account for the Plan Year with respect to which it is made and, for the purposes of Section 4, shall be credited as soon as practicable after it is received by the Trustee. 
  

 D-12 








  
 APPENDIX E 
  
 DISTRIBUTION OF PENSION ACCOUNTS 
  
 SECTION 1 
  
 INTRODUCTION 
  
 If a distribution is requested from a Participant’s Pension Account, the distribution rules of Section 7 of the Plan Statement shall apply, as modified by this
Appendix E. Terms defined in the Plan Statement shall have the same meaning when used in this Appendix. In addition, when used in this Appendix, the following terms shall have the following meanings: 
  
 1.1. Life Annuity Contract. A Life Annuity contract is an immediate annuity contract issued
as an individual policy or under a group or master contract which provides for a monthly annuity payable to and for (i) the lifetime of an unmarried Participant beginning as of the date of distribution, or (ii) the lifetime of the
surviving spouse of a Participant beginning as of the date of distribution. The contract shall be a Life Annuity contract only if it is issued on a premium basis which does not discriminate on the basis of the sex of the Participant or the surviving
spouse. 
  
 1.2. QJ&SA Contract. A QJ&SA contract is an immediate annuity
contract issued as an individual policy or under a master or group contract which provides for a monthly annuity payable to and for the lifetime of the Participant beginning as of the date of distribution with a survivor annuity payable monthly
after the death of the Participant to and for the lifetime of the surviving spouse of the Participant (to whom the Participant was married on the date as of which the first payment is due) in an amount equal to fifty percent (50%) of the amount
payable during the joint lives of the Participant and the surviving spouse. The contract shall be a QJ&SA contract only if it is issued on a premium basis which does not discriminate on the basis of the sex of the Participant or the surviving
spouse. 
  
 SECTION 2 
  
 DISTRIBUTIONS TO PARTICIPANTS 
  
 2.1. Spousal Consent Required. If a Participant’s Vested Total Account exceeds Five
Thousand Dollars ($5,000) at the time of distribution, the consent of such Participant’s spouse shall be required to make distributions from the Plan in any form other than a QJ&SA Contract. 
  

 E-1 








 2.2. Forms of Distribution. At the direction of the Committee (subject to Section 2.3 of this Appendix E), the
Trustee shall make distribution of the Participant’s Vested Pension Account to the Participant in one of the following ways as the Participant shall designate: 
  

	 	(a)	Lump Sum. Distribution of a Participant’s Vested Total Account shall be made in a single lump sum. 

  

	 	(b)	Life Annuities. Distribution of a Participant’s Vested Total Account shall be made in a lump sum, and with respect to a Participant’s Vested Pension Account, by purchasing
and distributing a single premium, immediate (not deferred), fixed (not variable) annuity contract which shall be nontransferable to anyone but the issuer, and which shall provide for benefits which are hereinafter defined as a QJ&SA contract in
the case of a married Participant, or a Life Annuity contract in the case of an unmarried Participant. 

  
 2.3. Presumptive Form. The selection of a form of distribution shall be subject, however, to the following rules: 
  

	 	(a)	Required Lump Sum. If the value of the Participant’s Vested Total Account does not exceed Five Thousand Dollars ($5,000), the only form of distribution available is a single
lump sum. If the value of the Participant’s Vested Total Account does not exceed One Thousand Dollars ($1,000), the distribution shall be made in a single lump sum without an application for distribution as provided in Section 7.1.1(a).


  

	 	(b)	Married Participant. In the case of any distribution which is to be made: 

  

	 	(i)	when paragraph (a) above is not applicable, and 

  

	 	(ii)	to a Participant who is married on the date when such distribution is to be made, and 

  

	 	(iii)	to a Participant who has not rejected distribution in the form of a QJ&SA contract, 

  
 distribution shall be effected for such Participant by applying the entire Vested Pension Account to purchase and distribute
to such Participant a QJ&SA contract. A Participant may reject distribution in the form of a QJ&SA contract by filing with the Committee an affirmative written rejection of distribution in that form and an election of a lump sum form of
distribution not more than ninety (90) days before the date of distribution. Such a rejection may be made or revoked at any time and any number of times until the date of distribution. A rejection shall not be effective unless the
Participant’s spouse consents. To be valid, the consent of the 

  

 E-2 








 
spouse must be in writing, must acknowledge the effect of the distribution, must be witnessed by a notary public, must be given during the ninety
(90) day period before the date of distribution and must relate to that specific distribution. The consent of the spouse must be to a lump sum form of distribution. The Participant may elect to change the form of distribution to the QJ&SA
contract without any requirement of further spousal consent. The consent of the spouse shall be irrevocable and shall be effective only with respect to that spouse. Distribution shall not commence more than ninety (90) days after nor, subject
to Section 4.1 of this Appendix E, less than thirty (30) days after the date the Participant is furnished with a written explanation of the terms and conditions of the QJ&SA contract, the Participant’s right to reject, and
the effect of rejecting distribution in the form of the QJ&SA contract, the requirement for the consent of the Participant’s spouse, the right to revoke a prior rejection of distribution in the form of a QJ&SA contract, and the right to
make any number of further revocations or rejections until the date of distribution. 
  

	 	(c)	Unmarried Participant. In the case of any distribution which is to be made: 

  

	 	(i)	when paragraph (a) above is not applicable, and 

  

	 	(ii)	to a Participant who is not married on the date when such distribution is to be made, and 

  

	 	(iii)	to a Participant who has not rejected distribution in the form of a Life Annuity contract, 

  
 distribution shall be effected for such Participant by applying the entire Vested Pension Account to purchase and distribute
to such Participant a Life Annuity contract. A Participant may reject distribution in the form of a Life Annuity contract by filing with the Committee an affirmative written rejection of distribution in that form and an election of a lump sum form
of distribution permitted not more than ninety (90) days before the date of distribution. Such a rejection may be made or revoked at any time and any number of times until the date of distribution. Distribution shall not commence more than
ninety (90) days after nor, subject to Section 4.1 of this Appendix E, less than thirty (30) days after the date the Participant is furnished with a written explanation of the terms and conditions of the Life Annuity contract,
the Participant’s right to reject, and the effect of rejecting distribution in the form of the Life Annuity contract, the right to revoke a prior rejection of distribution in the form of a Life Annuity contract, and the right to make any number
of further revocations or rejections until the date of distribution. 
  

 E-3 








 SECTION 3 
  
 DISTRIBUTIONS TO BENEFICIARIES 
  
 3.1. Form of Distribution. At the direction of the Committee (subject to Section 3.2 of this Appendix E), the Trustee shall make distribution of the
Participant’s Vested Pension Account to the Beneficiary in one the following ways as the Beneficiary shall designate: 
  

	 	(a)	Lump Sum. Distribution of a Participant’s Vested Total Account shall be made in a single lump sum payment. 

  

	 	(b)	Life Annuities for Surviving Spouse. If the Beneficiary is the surviving spouse of a Participant, distribution of the Participant’s Vested Total Account shall be made in a lump
sum, and with respect to the Participant’s Vested Pension Account, by purchasing and distributing a single premium, immediate (not deferred), fixed (not variable), annuity contract which shall be nontransferable to anyone but the issuer, and
which shall provide for benefits which are hereinafter defined as a Life Annuity contract. 

  
 3.2. Presumptive Form. The selection of a form of distribution shall be subject, however, to the following rules: 
  

	 	(a)	Required Lump Sum. If the value of the Participant’s Vested Total Account does not exceed Five Thousand Dollars ($5,000), the only form of distribution available is a single
lump sum. If the value of the Participant’s Vested Total Account does not exceed One Thousand Dollars ($1,000), the distribution shall be made in a single lump sum without an application for distribution as provided in Section 7.3.1(a) of
the Plan Statement. 

  

	 	(b)	Surviving Spouse Beneficiary. In the case of a distribution which is made: 

  

	 	(i)	when paragraph (a) above is not applicable, and 

  

	 	(ii)	to the surviving spouse of a Participant, and 

  

	 	(iii)	when such surviving spouse has not rejected distribution in the form of a Life Annuity contract, 

  
 distribution shall be effected for such surviving spouse by applying the entire Vested Pension Account to purchase and
distribute to such surviving spouse a Life Annuity contract. A surviving spouse may reject distribution in the form of a Life Annuity contract by filing with the Committee an affirmative written rejection of distribution in that form and an election
of a lump sum form of distribution not more than ninety (90)

  

 E-4 








 
days before the date of distribution. Such a rejection may be made or revoked at any time and any number of times until the date of distribution.
Distribution shall not commence more than ninety (90) days after nor, subject to Section 4.1 of this Appendix E, less than thirty (30) days after the date the surviving spouse is furnished a written explanation of the terms and
conditions of the Life Annuity contract, the surviving spouse’s right to reject, and the effect of a rejection of distribution in the form of the Life Annuity contract, the right to revoke a prior rejection of distribution in the form of a Life
Annuity contract, and the right to make any number of further revocations or rejections until the date of distribution. 
  
 SECTION 4 
  
 NOTICE REQUIREMENTS 
  
 Section 7.5.1 of the Plan Statement is modified to read as follows for all distributions made to a Participant or a Beneficiary from the Participant’s Vested Pension Account: 
  
 4.1. Notices. The Committee will issue such notices as may be required under
sections 402(f), 411(a)(11), 417(a)(3) and other sections of the Code in connection with distributions from the Plan, and no distribution will be made unless it is consistent with such notice requirements. Generally, distributions may not
commence as of a date that is more than ninety (90) days or less than thirty (30) days after such notices are given to the Participant. Distribution may commence less than thirty (30) days after the notice required under
section 1.411(a)-11(c) of the income tax regulations or the notice required under section 1.402(f)-1 of the income tax regulations is given, provided however, that: 
  

	 	(a)	the Committee clearly informs the distributee that the distributee has a right to a period of at least thirty (30) days after receiving such notices to consider whether or not
to elect distribution and, if applicable, to elect a particular distribution option; and 

  

	 	(b)	the distributee, after receiving the notice, affirmatively elects a distribution; and 

  

	 	(c)	the distributee may revoke an affirmative distribution election by notifying the Committee of such revocation prior to the date as of which such distribution is to be made; and


  

	 	(d)	the date of distribution is at least seven (7) days after the date the distributee received the notice required under section 417(a)(3) of the Code.


  

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 SECTION 5 
  
 BENEFICIARY DESIGNATION 
  
 5.1. Right to Designate. Each Participant may designate, upon forms to be furnished by and filed with the Committee, one or more primary Beneficiaries or alternative
Beneficiaries to receive all or a specified part of the Participant’s Vested Pension Account in the event of the Participant’s death. The Participant may change or revoke any such designation from time to time without notice to or consent
from any Beneficiary or spouse. No such designation, change or revocation shall be effective unless executed by the Participant and received by the Committee during the Participant’s lifetime. If, however, such designation of a Beneficiary is
made before the first day of the Plan Year in which the Participant attains age thirty-five (35) years and the Participant dies on or after that date while married, the Beneficiary designation with respect to the Vested Pension Account is void.

  

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 APPENDIX F 
  
 DISTRIBUTION OF ESOP ACCOUNTS 
  
 SECTION 1 
  
 INTRODUCTION 
  
 If a distribution is requested from a Participant’s ESOP Account, the distribution rules of Section 7 of the Plan Statement shall apply, as modified by this
Appendix F. Terms defined in the Plan Statement shall have the same meaning when used in this Appendix. 
  
 SECTION 2 
  
 IN-SERVICE DISTRIBUTIONS 
  
 2.1. In-Service Distributions. Effective,
October 15, 2005, a Participant may receive a distribution while employed from all or a portion of such Participant’s Vested ESOP Account. To receive such a distribution, the Participant must apply to the Committee. In the application, the
Participant shall specify the amount to be distributed. Such distribution shall be approved by the Committee and such distribution shall be made in a lump sum payment as soon as administratively practicable following the approval of the application
by the Committee. The Committee may prescribe rules regarding the form of such application, the method of filing such application (including telephonic, electronic or similar methods) and the information required to be furnished in connection with
such application. 
  
 2.2. Spousal Consent Not Required. Spousal consent shall not
be required to make an in-service distribution to a married Participant. 
  
 2.3.
Coordination with Section 4.1. If a distribution is made from an ESOP Account which is invested in more than one (1) Subfund authorized and established under Section 4.1, the amount distributed shall be charged to each Subfund in the
same proportions as the ESOP Account is invested in each Subfund. 
  
 SECTION 3 
  
 DISTRIBUTIONS IN KIND OR IN CASH 

 
 The Participant (or Beneficiary) may elect distribution of the Participant’s Vested
ESOP Account in one of the following ways: 
  

	 	(a)	entirely in Employer securities (and such cash as may be necessary to represent fractional shares of such stock), 

  

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	 	(b)	Employer securities solely for the portion of the Participant’s Vested ESOP Account invested in the Entegris Stock Subfund and the remainder in cash (including cash as may be
necessary to represent fractional shares), or 

  

	 	(c)	entirely in cash. 

  
 In the absence of an election to receive Employer securities, the portion of the Participant’s Vested ESOP Account invested in the Entegris Stock Subfund shall be distributed in Employer securities solely for the
portion of the Participant’s Vested ESOP Account invested in the Entegris Stock Subfund and the remainder in cash (including cash as may be necessary to represent fractional shares). In the case of cash distributions in lieu of shares or
fractional shares of Employer securities, such shares or fractional shares shall be valued as of the Valuation Date as of which distribution is made. 
  

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