# EDGAR Filing Document

**Accession Number:** 0001101215
**File Stem:** 0001193125-26-239913
**Filing Date:** 2026-5
**Character Count:** 916124
**Document Hash:** 1695827eb91f3e7e49c5bddfdc9ce7af
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-239913.hdr.sgml**: 20260622

**ACCESSION NUMBER**: 0001193125-26-239913

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 19

**FILED AS OF DATE**: 20260527

**DATE AS OF CHANGE**: 20260526

**EFFECTIVENESS DATE**: 20260527

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BREAD FINANCIAL HOLDINGS, INC.
- **CENTRAL INDEX KEY:** 0001101215
- **STANDARD INDUSTRIAL CLASSIFICATION:** PERSONAL CREDIT INSTITUTIONS [6141]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 311429215
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-296256
- **FILM NUMBER:** 261021795

**BUSINESS ADDRESS:**
- **STREET 1:** 3095 LOYALTY CIRCLE
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43219
- **BUSINESS PHONE:** 6147294000

**MAIL ADDRESS:**
- **STREET 1:** 3095 LOYALTY CIRCLE
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43219

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ALLIANCE DATA SYSTEMS CORP
- **DATE OF NAME CHANGE:** 19991217

**As filed with the Securities and Exchange Commission on May 26, 2026** 

**Registration No. 333-** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**FORM S-8** 

**REGISTRATION STATEMENT** 

***UNDER***

***THE SECURITIES ACT OF 1933***

## Bread Financial Holdings, Inc.
**(Exact name of registrant as specified in its charter)** 

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| | |
|:---|:---|
| **Delaware** | **31-1429215** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |
| **3095 Loyalty Circle**<br> **Columbus, Ohio** | **43219** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**Bread Financial 401(k) Plan** 

**(Full title of the plan)** 

**Joseph L. Motes III** 

**Executive Vice President, Chief Legal and Administrative Officer and Secretary** 

**Bread Financial Holdings, Inc.** 

**7500 Dallas Parkway, Suite 700** 

**Plano, Texas 75024** 

**(Name and address of agent for service)** 

**(214) 494-3000** 

**(Telephone number, including area code, of agent for service)** 

***With a copy to:***

**Garrett A. DeVries** 

**and** 

**Irina V. Maistrenko** 

**Akin Gump Strauss Hauer & Feld LLP** 

**2300 N. Field Street, Suite 1800** 

**Dallas, Texas 75201-2481** 

**(214) 969-2800** 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☒ | Accelerated filer | ☐ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

------

**EXPLANATORY NOTE** 

This Registration Statement on Form S-8 (this "***Registration Statement***") is filed by Bread Financial Holdings, Inc., a Delaware corporation ("***Bread Financial***" or the "***Registrant***"), for the purpose of registering up to an aggregate of **1,097,822** shares of the Registrant's common stock, par value $0.01 per share (the "***Common Stock***"), that may be allocated to plan participants under the Bread Financial 401(k) Plan, as amended (the "***401(k***) ***Plan***"), consisting of up to: (i) **1,000,000** additional shares of Common Stock that may be allocated to plan participants (the "***Share Increase***"); and (ii) **97,822** shares of Common Stock that remained available for allocation to plan participants under the Alliance Data Systems 401(k) and Retirement Savings Plan (as succeeded by the 401(k) Plan) as of March 31, 2026 (subject to adjustment for any subsequent allocations), together with an indeterminate amount of plan interests pursuant to Rule 416(c) under the Securities Act of 1933, as amended (the "***Securities Act***"). Pursuant to Rule 416(a) under the Securities Act, this Registration Statement shall also cover such indeterminate number of additional shares of Common Stock as may become available for allocation to plan participants under the 401(k) Plan as a result of stock splits, stock dividends or similar transactions. The 401(k) Plan and the Share Increase were approved by the Compensation & Human Capital Committee of the Registrant's Board of Directors (the "***Board***") and by the Board. The Share Increase became effective as of May 22, 2026.

**PART I** 

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS** 

The documents containing the information specified in Part I of this Registration Statement will be sent or given to the Registrant's officers, employees, consultants and directors, as specified by Rule 428(b)(1) promulgated under the Securities Act. Such documents need not be filed with the Securities and Exchange Commission (the "***SEC***") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 promulgated under the Securities Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirement of Section 10(a) of the Securities Act.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 3. Incorporation of Documents by Reference.** 

The following documents filed by the Registrant with the SEC are incorporated by reference into this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1101215/000110121526000016/bfh-20251231.htm) for the fiscal year ended December 31, 2025 filed on February 13, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information specifically incorporated by reference into the Registrant's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1101215/000110121526000016/bfh-20251231.htm) for the year ended December 
31, 2025 from the Registrant's [Definitive Proxy Statement on Schedule 14A](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001101215/000119312526144512/bfh-20260406.htm) filed on April 7, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The Quarterly Report on [Form 10-Q](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1101215/000110121526000040/bfh-20260331.htm) for the quarter ended March 31, 2026 filed on April 28, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) The following Current Reports on Form 8-K filed since December 31,
2025 (other than that information furnished pursuant to Item 2.02 or Item 7.01 on Form 8-K):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Current Report on Form 8-K filed on [May 12, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1101215/000119312526218648/d118407d8k.htm) , reporting Items 3.03, 5.03, 8.01 and 9.01;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Current Report on Form 8-K filed on [May 6, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1101215/000110121526000053/bfh-20260505.htm) , reporting Items 8.01 and 9.01;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Current Report on Form 8-K filed on [May 5, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1101215/000110121526000047/bfh-20260505.htm) , reporting Items 8.01 and 9.01;

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Current Report on Form 8-K filed on [April 23, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1101215/000110121526000036/bfh-20260423.htm) , reporting Items 8.01 and 9.01 (excluding Items 2.02 and 7.01);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Current Report on Form 8-K filed on [February 18, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1101215/000110121526000021/bfh-20260217.htm) , reporting Items 1.01 and 1.02; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Current Report on Form 8-K filed on [January 29, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1101215/000110121526000007/bfh-20260129.htm) , reporting Items 8.01 and 9.01 (excluding Items 2.02 and 7.01); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Current Report on Form 8-K filed on [May 22, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1101215/000110121526000058/bfh-20260519.htm) , reporting Item 5.07.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) Bread Financial 401(k) Annual Report on [Form 11-K](http://www.sec.gov/Archives/edgar/data/1101215/000110121525000110/a2024form11-k.htm) for the fiscal year ended December 31, 2024 filed on June 18, 2025.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) The description of the Registrant's capital stock included as [Exhibit 4.2](http://www.sec.gov/Archives/edgar/data/1101215/000110121526000016/bfh-12312025xexx42.htm) to the Registrant's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1101215/000110121526000016/bfh-20251231.htm) for the year
ended December 31, 2025 filed on February 
13, 2026, and any amendments or reports filed for the purpose of updating such description, including [Form 8-A](http://www.sec.gov/Archives/edgar/data/1101215/000119312526219015/d854451d8a12b.htm) filed on May 12, 2026.

In addition, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than those furnished pursuant to Item 2.02 or Item 7.01 on Form 8-K), prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

------

**Item 4. Description of Securities.** 

Not applicable.

**Item 5. Interests of Named Experts and Counsel.** 

Not applicable.

**Item 6. Indemnification of Directors and Officers.** 

Section 102 of the General Corporation Law of the State of Delaware permits a corporation to eliminate the personal liability of directors of a corporation to the corporation or its stockholders for monetary damages for a breach of fiduciary duty as a director, except where the director breached his duty of loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend or approved a stock repurchase in violation of Delaware corporate law or obtained an improper personal benefit. The third amended and restated certificate of incorporation of Bread Financial, as amended, provides that, to the fullest extent permitted by the General Corporation Law of the State of Delaware, no director of Bread Financial shall be liable to it or its stockholders for monetary damages for any breach of fiduciary duty as director.

Section 145 of the General Corporation Law of the State of Delaware provides that a corporation has the power to indemnify a director, officer, employee, or agent of the corporation and certain other persons serving at the request of the corporation in related capacities against expenses (including attorneys' fees), judgments, fines and amounts paid in settlements actually and reasonably incurred by the person in connection with an action, suit or proceeding to which he is or is threatened to be made a party by reason of such position, if such person acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and, in any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful, except that, in the case of actions brought by or in the right of the corporation, no indemnification shall be made with respect to any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability but in view of all of the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery or such other court shall deem proper.

The third amended and restated certificate of incorporation of Bread Financial, as amended, provides that Bread Financial will indemnify any person who was or is a party or threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative, arbitrative or investigative, any appeal in such an action, suit or proceeding and any inquiry or investigation that could lead to such an action, suit or proceeding (whether or not by or in the right of Bread Financial) by reason of the fact that he or she is or was a director, officer, employee or agent of Bread Financial, or is or was serving at Bread Financial's request as a director, officer, partner, venturer, proprietor, trustee, employee, agent or in a similar capacity with another corporation, partnership, joint venture, sole proprietorship, trust, nonprofit entity, employee benefit plan or other enterprise, against all judgments, penalties (including excise and similar taxes), fines, settlements and expenses (including attorneys' fees and court costs), actually and reasonably incurred by or on behalf of the indemnitee in connection with such action, suit or proceeding, to the fullest extent permitted by any applicable law. Under certain circumstances, expenses must be advanced to directors and officers, and may be advanced to other indemnitees. Directors and officers are required to provide Bread Financial with an undertaking to repay the advance if it is ultimately determined that such person is not entitled to be indemnified by Bread Financial.

The sixth amended and restated bylaws of Bread Financial further provide that any person entitled to indemnification will only be indemnified if such person acted in good faith and in a manner which the person reasonably believed to be in, or not opposed to, the best interests of Bread Financial, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful. The sixth amended and restated bylaws further provide that Bread Financial will indemnify any person who was or is a party to or is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of Bread Financial to procure a judgment in favor of Bread Financial by reason of the fact that such person is or was a director, officer, employee or agent of Bread Financial, or is or was serving at the request of Bread Financial, as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise,

------

against expenses (including attorneys' fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or suit, if the person acted in good faith and in a manner which the person reasonably believed to be in, or not opposed to, Bread Financial's best interests, except that no indemnification shall be made with respect to any claim, issue or matter as to which such person shall have been adjudged to be liable to Bread Financial, unless, and only to the extent, that the Court of Chancery of Delaware or the court in which such action or suit was brought shall determine upon application that, despite the adjudication of such liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expense (including attorney's fees) which the Court of Chancery of Delaware or such other court shall deem proper. To the extent that a present or former director or officer has been successful on the merits or otherwise in defense of any action, suit or proceeding, or any claim, issue or matter therein, such person shall be indemnified by Bread Financial against expenses (including attorneys' fees) actually and reasonably incurred in connection therewith.

Unless ordered by a court, Bread Financial can only indemnify a person if it is authorized after a determination has been made that the person has met the proper standard of conduct set forth in Bread Financial's six amended and restated bylaws. These determinations shall be made, with respect to a person who is a director or officer at the time of the determination (1) by a majority of the vote of directors who are not parties to the action, or a committee thereof, (2) under certain circumstances, by independent legal counsel in a written opinion or (3) by the stockholders of Bread Financial.

Additionally, Bread Financial have entered into indemnification agreements with its directors and officers. These indemnification agreements are intended to provide indemnification rights to the fullest extent permitted by Delaware law. These agreements provide that Bread Financial indemnify such persons against certain liabilities that may arise by reason of their status or service as a director or officer, to advance their expenses incurred as a result of a proceeding as to which they may be indemnified and to cover such persons under any directors' and officers' liability insurance policy that Bread Financial may choose to maintain.

Bread Financial maintains a general liability insurance policy which covers certain liabilities of directors and officers of Bread Financial and its subsidiaries arising out of claims based on acts or omissions in their capacities as directors or officers.

**Item 7. Exemption from Registration Claimed.** 

Not applicable.

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**Item 8. Exhibits.** 

The Registrant has submitted or undertakes to submit the Bread Financial 401(k) Plan and any amendments thereto to the Internal Revenue Service ("***IRS***") in a timely manner and will make all changes required by the IRS in order to qualify and maintain the tax qualifications of the Bread Financial 401(k) Plan under the Internal Revenue Code.

All shares of Common Stock being registered under this Registration Statement will be purchased on the open market. As a result, pursuant to the instruction to Item 8 of Form S-8, no opinion of counsel as to the legality of the shares of Common Stock being registered under this Registration is required to be filed herewith because no original issuance securities are being registered.

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| | |
|:---|:---|
| **Exhibit**<br> **Number** | **Description of Exhibits** |
| 4.1 | [Description of Registrant's Capital Stock (incorporated by reference to Exhibit No. 4.2 to the Registrant's Annual Report on Form 10-K filed with the SEC on February 13, 2026, File No. 001-15749).](http://www.sec.gov/Archives/edgar/data/1101215/000110121526000016/bfh-12312025xexx42.htm) |
| 4.2 | [Third Amended and Restated Certificate of Incorporation of the Registrant (incorporated by reference to Exhibit No. 3.2 to the Registrant's Current Report on Form 8-K filed with the SEC on June 10, 2016, File No. 001-15749).](http://www.sec.gov/Archives/edgar/data/1101215/000110121516000364/exhibit_3-2.htm) |
| 4.3 | [Certificate of Amendment to Third Amended and Restated Certificate of Incorporation of the Registrant (incorporated by reference to Exhibit No. 3.1 to the Registrant's Current Report on Form 8-K filed with the SEC on March 24, 2022, File No. 001-15749).](http://www.sec.gov/Archives/edgar/data/1101215/000110121522000058/exhibit_3-1.htm) |
| 4.4 | [Certificate of Designations of 8.625% Non-Cumulative Perpetual Preferred Stock, Series A of the Registrant, effective as of November 25, 2025 (incorporated by reference to Exhibit No. 3.1 to the Registrant's Current Report on Form 8-K filed with the SEC on November 25, 2025, File No. 001-15749).](http://www.sec.gov/Archives/edgar/data/1101215/000119312525294761/d48032dex31.htm) |
| 4.5 | [Certificate of Designations of 8.875% Fixed Rate Reset Non-Cumulative Perpetual Preferred Stock, Series B of the Registrant, effective as of May 12, 2026 (incorporated by reference to Exhibit No. 3.1 to the Registrant's Current Report on Form 8-K filed with the SEC on May 12, 2026, File No. 001-15749).](http://www.sec.gov/Archives/edgar/data/1101215/000119312526218648/d118407dex31.htm) |
| 4.6 | [Sixth Amended and Restated Bylaws of the Registrant (incorporated by reference to Exhibit No. 3.2 to the Registrant's Current Report on Form 8-K filed with the SEC on March 24, 2022, File No. 001-15749).](http://www.sec.gov/Archives/edgar/data/1101215/000110121522000058/exhibit_3-2.htm) |
| 4.7 | [Specimen Certificate for shares of Common Stock of the Registrant (incorporated by reference to Exhibit No. 4.0 to the Registrant's Quarterly Report on Form 10-Q filed with the SEC on August 8, 2003, File No. 001-15749).](http://www.sec.gov/Archives/edgar/data/1101215/000104746903026831/a2114800zex-4.htm) |
|  \*23.1 | [Consent of Deloitte & Touche LLP.](d44881dex231.htm) |
|  \*24.1 | [Powers of Attorney (included on signature pages hereto).](#sig) |
|  \*99.1 | [Bread Financial 401(k) Plan.](d44881dex991.htm) |
|  \*99.2 | [Adoption Agreement.](d44881dex992.htm) |
|  \*99.3 | [First Amendment to Bread Financial 401(k) Plan.](d44881dex993.htm) |

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| | |
|:---|:---|
|  \*99.4 | [Second Amendment to Bread Financial 401(k) Plan.](d44881dex994.htm) |
|  \*99.5 | [Third Amendment to Bread Financial 401(k) Plan.](d44881dex995.htm) |
|  \*99.6 | [Fourth Amendment to Bread Financial 401(k) Plan.](d44881dex996.htm) |
|  \*107 | [Calculation of Filing Fee Table.](d44881dexfilingfees.htm) |

---

\* Filed herewith.

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**Item 9. Undertakings.** 

(a) The undersigned registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this
Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of this Registration
Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or
decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of
prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration
Fee" table in the effective Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution not previously disclosed in this
Registration Statement or any material change to such information in this Registration Statement;

*provided, however*, That paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial *bona fide* offering thereof; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which
remain unsold at the termination of the offering.

(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of
the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial *bona fide* offering thereof.

(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the undersigned registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the
Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the
registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.

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**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Plano, State of Texas on May 26, 2026.

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| | |
|:---|:---|
| **BREAD FINANCIAL HOLDINGS, INC.** | **BREAD FINANCIAL HOLDINGS, INC.** |
| By: | /s/ Joseph L. Motes III |
|  | Joseph L. Motes III |
|  | Executive Vice President, Chief Legal and Administrative Officer and Secretary |

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**POWER OF ATTORNEY** 

The undersigned directors and officers of Bread Financial Holdings, Inc. hereby constitute and appoint Ralph J. Andretta and Joseph L. Motes III, and each of them, his or her true and lawful attorneys-in-fact and agents with full power of substitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign the Registration Statement filed herewith and any and all amendments (including pre- and post-effective amendments) to said Registration Statement, with all exhibits thereto and all documents in connection therewith, with the SEC, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or his, her or their substitute or substitutes, may lawfully do or cause to be done or by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the listed capacities on the date indicated:

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| | | |
|:---|:---|:---|
| **Name** | **Title** | **Date** |
| /s/ Ralph J. Andretta<br> Ralph J. Andretta | Director, President and Chief Executive Officer (principal executive officer) | May 26, 2026 |
| /s/ Perry S. Beberman<br> Perry S. Beberman | Executive Vice President and Chief Financial Officer (principal financial officer) | May 26, 2026 |
| /s/ J. Bryan Campbell<br> J. Bryan Campbell | Senior Vice President and Chief Accounting Officer (principal accounting officer) | May 26, 2026 |
| /s/ John J. Fawcett<br> John J. Fawcett | Director | May 26, 2026 |
| /s/ John C. Gerspach, Jr.<br> John C. Gerspach, Jr. | Director | May 26, 2026 |
| /s/ Praniti Lakhwara<br> Praniti Lakhwara | Director | May 26, 2026 |

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| | | |
|:---|:---|:---|
| /s/ Rajesh Natarajan<br> Rajesh Natarajan | Director | May 26, 2026 |
| /s/ Joyce St. Clair<br> Joyce St. Clair | Director | May 26, 2026 |
| /s/ Timothy J. Theriault<br> Timothy J. Theriault | Director | May 26, 2026 |
| /s/ Laurie A. Tucker<br> Laurie A. Tucker | Director | May 26, 2026 |
| /s/ Sharen J. Turney<br> Sharen J. Turney | Director | May 26, 2026 |

---

------

*The Plan*. Pursuant to the requirements of the Securities Exchange Act of 1934, the trustees (or other persons who administer the employee benefit plan) have duly caused this annual report to be signed on their behalf by the undersigned hereunto duly authorized.

Date: May 26, 2026

---

| | |
|:---|:---|
| BREAD FINANCIAL 401(K) PLAN | BREAD FINANCIAL 401(K) PLAN |
| By: | /s/ Brandy Sullivan |
| Name: | Brandy Sullivan |
| Title: | SVP, Chief People and Culture Officer |

---

## Exhibit 23.1

**Exhibit 23.1** 

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** 

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated February 13, 2026, relating to the financial statements of Bread Financial Holdings, Inc. and subsidiaries and the effectiveness of Bread Financial Holdings, Inc.'s and subsidiaries' internal control over financial reporting, appearing in the Annual Report on Form 10-K of Bread Financial Holdings, Inc. for the year ended December 31, 2025.

---

| |
|:---|
| */s/ Deloitte & Touche LLP* |
| Columbus, Ohio |
| May 26, 2026 |

---

## Exhibit 99.1

**Exhibit 99.1** 

**T. ROWE PRICE RETIREMENT PLAN SERVICES, INC.** 

**PRE-APPROVED DEFINED CONTRIBUTION PLAN** 

**Basic Plan Document No. 15** 

**<sup>©</sup>2020 Document Agility, Inc.** 

------

**TABLE OF CONTENTS** 

---

| | | |
|:---|:---|:---|
|  **PREAMBLE** | **PREAMBLE** | **1** |
|  **ARTICLE I DEFINITIONS AND INTERPRETATION** | **ARTICLE I DEFINITIONS AND INTERPRETATION** | **1** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 | PLAN DEFINITIONS | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 | INTERPRETATION | 17 |
|  **ARTICLE II SERVICE** | **ARTICLE II SERVICE** | **17** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1 | SPECIAL DEFINITIONS | 17 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2 | CREDITING OF HOURS OF SERVICE | 17 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.3 | HOURS OF SERVICE EQUIVALENCIES | 18 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.4 | LIMITATIONS ON CREDITING OF HOURS OF SERVICE | 19 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.5 | DEPARTMENT OF LABOR RULES | 19 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.6 | CREDITING OF "CONTINUOUS SERVICE" | 19 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.7 | CREDITING ELIGIBILITY SERVICE | 19 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.8 | CREDITING VESTING SERVICE | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.9 | EXCLUSION OF VESTING SERVICE COMPLETED FOLLOWING A BREAK FOR DETERMINING VESTED INTEREST IN PRIOR ACCRUED BENEFIT | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.10 | CREDITING OF HOURS OF SERVICE WITH RESPECT TO SHORT COMPUTATION PERIODS | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.11 | CHANGE OF SERVICE CREDITING METHOD | 21 |
|  **ARTICLE III ELIGIBILITY** | **ARTICLE III ELIGIBILITY** | **21** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 | ELIGIBILITY | 21 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2 | TRANSFERS OF EMPLOYMENT | 21 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3 | REEMPLOYMENT | 21 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.4 | NOTIFICATION CONCERNING NEW ELIGIBLE EMPLOYEES | 22 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.5 | EFFECT AND DURATION | 22 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.6 | WAIVER OF PARTICIPATION | 22 |
|  **ARTICLE IV 401(K) CONTRIBUTIONS** | **ARTICLE IV 401(K) CONTRIBUTIONS** | **23** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1 | 401(K) CONTRIBUTIONS | 23 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.2 | ROTH 401(K) CONTRIBUTIONS | 23 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.3 | SPECIAL BONUS/COMMISSIONS ELECTION | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.4 | TRUE-UP 401(K) CONTRIBUTIONS | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.5 | COMBINED LIMIT ON 401(K) AND AFTER-TAX CONTRIBUTIONS | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.6 | CATCH-UP 401(K) CONTRIBUTIONS | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.7 | AMENDMENTS TO REDUCTION AUTHORIZATION | 25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.8 | SUSPENSION OF 401(K) CONTRIBUTIONS | 25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.9 | RESUMPTION OF 401(K) CONTRIBUTIONS | 25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.10 | AUTOMATIC CONTRIBUTION ARRANGEMENT (ACA) | 25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.11 | AUTOMATIC ESCALATION PROVISIONS | 26 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.12 | NOTICE OF ACA OR AUTOMATIC ESCALATION PROVISIONS | 26 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.13 | AFFIRMATIVE ELECTIONS UNDER ACA OR AUTOMATIC ESCALATION PROVISIONS | 27 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.14 | AUTOMATIC ESCALATION FOR EMPLOYEES ELECTING OUT OF QACA | 27 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.15 | CONTRIBUTIONS LIMITED TO EFFECTIVELY AVAILABLE COMPENSATION | 28 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.16 | DELIVERY OF 401(K) CONTRIBUTIONS | 28 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.17 | VESTING OF 401(K) CONTRIBUTIONS | 28 |
|  **ARTICLE V AFTER-TAX AND ROLLOVER CONTRIBUTIONS** | **ARTICLE V AFTER-TAX AND ROLLOVER CONTRIBUTIONS** | **28** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1 | AFTER-TAX CONTRIBUTIONS | 28 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.2 | COMBINED LIMIT ON 401(K) AND AFTER-TAX CONTRIBUTIONS | 28 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.3 | AMENDMENTS TO PAYROLL WITHHOLDING AUTHORIZATION | 29 |

---

i

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.4 | SUSPENSION OF AFTER-TAX CONTRIBUTIONS BY PAYROLL WITHHOLDING | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.5 | RESUMPTION OF AFTER-TAX CONTRIBUTIONS BY PAYROLL WITHHOLDING | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.6 | DELIVERY OF AFTER-TAX CONTRIBUTIONS | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.7 | PRIOR/TRANSFERRED AFTER-TAX CONTRIBUTIONS | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.8 | SEPARATE ACCOUNTING FOR AFTER-TAX CONTRIBUTIONS | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.9 | ROLLOVER CONTRIBUTIONS | 30 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.10 | IN-PLAN ROTH ROLLOVER CONTRIBUTIONS | 30 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.11 | SPECIAL RULES APPLICABLE TO DESIGNATED ROTH ROLLOVER CONTRIBUTION OR IN-PLAN ROTH ROLLOVER CONTRIBUTION | 31 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.12 | SEPARATE ACCOUNTING FOR AFTER-TAX ROLLOVER CONTRIBUTIONS, DESIGNATED ROTH ROLLOVER CONTRIBUTIONS, AND IN-PLAN ROTH ROLLOVER CONTRIBUTIONS | 31 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.13 | VESTING OF AFTER-TAX CONTRIBUTIONS AND ROLLOVER CONTRIBUTIONS | 32 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.14 | ALLOCATION OF AFTER-TAX AND PRE-TAX AMOUNTS FOR ROLLOVER PURPOSES | 32 |
|  **ARTICLE VI EMPLOYER CONTRIBUTIONS** | **ARTICLE VI EMPLOYER CONTRIBUTIONS** | **33** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.1 | CONTRIBUTION PERIOD | 33 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.2 | AMOUNT AND ALLOCATION OF STANDARD NONELECTIVE CONTRIBUTIONS | 33 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.3 | AMOUNT AND ALLOCATION OF ADDITIONAL DISCRETIONARY NONELECTIVE CONTRIBUTIONS | 36 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.4 | QUALIFIED NONELECTIVE CONTRIBUTIONS | 36 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.5 | ADDITIONAL, DISCRETIONARY QUALIFIED NONELECTIVE CONTRIBUTIONS | 37 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.6 | REGULAR MATCHING CONTRIBUTIONS | 37 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.7 | ADDITIONAL DISCRETIONARY MATCHING CONTRIBUTIONS | 38 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.8 | TRUE-UP MATCHING CONTRIBUTIONS | 38 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.9 | QUALIFIED MATCHING CONTRIBUTIONS | 39 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.10 | MAXIMUM DOLLAR AMOUNT OF DISCRETIONARY MATCH | 39 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.11 | NON-QACA SAFE HARBOR MATCHING CONTRIBUTIONS | 40 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.12 | QACA SAFE HARBOR MATCHING CONTRIBUTIONS | 40 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.13 | SAFE HARBOR NONELECTIVE CONTRIBUTIONS (QACA AND NON-QACA) | 40 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.14 | VERIFICATION OF AMOUNT OF EMPLOYER CONTRIBUTIONS BY THE PLAN SPONSOR | 41 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.15 | PAYMENT OF EMPLOYER CONTRIBUTIONS | 41 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.16 | ALLOCATION REQUIREMENTS | 41 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.17 | VESTING OF EMPLOYER CONTRIBUTIONS | 42 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.18 | ELECTION OF FORMER VESTING SCHEDULE | 42 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.19 | PROFITS LIMITATION | 42 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.20 | FORFEITURES TO REDUCE EMPLOYER CONTRIBUTIONS | 42 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.21 | SPECIAL DEFINITIONS FOR TOP-HEAVY PLANS | 43 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.22 | APPLICABILITY OF TOP-HEAVY PROVISIONS | 44 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.23 | MINIMUM EMPLOYER CONTRIBUTION IN A TOP-HEAVY PLAN | 44 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.24 | ACCELERATED VESTING IN A TOP-HEAVY PLAN | 45 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.25 | EXCLUSION OF COLLECTIVELY-BARGAINED EMPLOYEES IN A TOP-HEAVY PLAN | 45 |
|  **ARTICLE VII LIMITATIONS ON CONTRIBUTIONS** | **ARTICLE VII LIMITATIONS ON CONTRIBUTIONS** | **45** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.1 | SPECIAL DEFINITIONS | 45 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.2 | CODE SECTION 402(G) LIMIT | 54 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.3 | DISTRIBUTION OF "EXCESS DEFERRALS" | 55 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.4 | LIMITATION ON 401(K) CONTRIBUTIONS OF HIGHLY COMPENSATED EMPLOYEES – ADP TEST | 55 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.5 | DETERMINATION AND ALLOCATION OF "EXCESS CONTRIBUTIONS" AMONG HIGHLY COMPENSATED EMPLOYEES | 56 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.6 | TREATMENT OF EXCESS 401(K) CONTRIBUTIONS | 57 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.7 | LIMITATION ON MATCHING CONTRIBUTIONS AND AFTER-TAX CONTRIBUTIONS OF HIGHLY COMPENSATED EMPLOYEES – ACP TEST | 58 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.8 | DETERMINATION AND ALLOCATION OF "EXCESS AGGREGATE CONTRIBUTIONS" AMONG HIGHLY COMPENSATED EMPLOYEES | 59 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.9 | FORFEITURE OR DISTRIBUTION OF "EXCESS AGGREGATE CONTRIBUTIONS" | 60 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.10 | TREATMENT OF FORFEITED MATCHING CONTRIBUTIONS | 60 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.11 | DETERMINATION OF INCOME OR LOSS | 61 |

---

ii

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.12 | DEEMED SATISFACTION OF THE ADP TEST | 61 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.13 | DEEMED SATISFACTION OF THE LIMITATIONS ON MATCHING CONTRIBUTIONS OF HIGHLY COMPENSATED EMPLOYEES | 61 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.14 | NOTICE REQUIREMENTS FOR SAFE HARBOR MATCHING CONTRIBUTIONS AND SAFE HARBOR NONELECTIVE CONTRIBUTIONS | 62 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.15 | CODE SECTION 415 LIMITATIONS ON CREDITING OF CONTRIBUTIONS AND FORFEITURES | 63 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.16 | APPLICATION OF CODE SECTION 415 LIMITATIONS WHERE PARTICIPANT IS COVERED UNDER OTHER QUALIFIED DEFINED CONTRIBUTION PLAN | 64 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.17 | SCOPE OF LIMITATIONS | 64 |
|  **ARTICLE VIII TRUST FUNDS AND ACCOUNTS** | **ARTICLE VIII TRUST FUNDS AND ACCOUNTS** | **64** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.1 | GENERAL FUND | 64 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.2 | INVESTMENT FUNDS | 65 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.3 | LOAN INVESTMENT FUND | 66 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.4 | EMPLOYER STOCK INVESTMENT FUND | 66 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.5 | INCOME ON TRUST | 66 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.6 | ACCOUNTS | 66 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.7 | SUB-ACCOUNTS | 67 |
|  **ARTICLE IX LIFE INSURANCE CONTRACTS** | **ARTICLE IX LIFE INSURANCE CONTRACTS** | **67** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.1 | LIFE INSURANCE CONTRACTS | 67 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.2 | PAYMENT OF PREMIUMS AND DISPOSITION OF DIVIDENDS | 67 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.3 | OVERRIDING CONDITIONS AND LIMITATIONS | 67 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.4 | DEATH BENEFITS | 68 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.5 | OTHER DISTRIBUTIONS; VESTING | 68 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.6 | SUSPENSION OF FURTHER PURCHASES OF LIFE INSURANCE CONTRACTS | 69 |
|  **ARTICLE X DEPOSIT AND INVESTMENT OF CONTRIBUTIONS** | **ARTICLE X DEPOSIT AND INVESTMENT OF CONTRIBUTIONS** | **69** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.1 | FUTURE CONTRIBUTION INVESTMENT ELECTIONS | 69 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.2 | DEPOSIT OF CONTRIBUTIONS | 70 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.3 | ELECTION TO TRANSFER BETWEEN FUNDS | 70 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.4 | 404(C) PROTECTION | 70 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.5 | DIVERSIFICATION OF INVESTMENTS IN EMPLOYER STOCK | 71 |
|  **ARTICLE XI CREDITING AND VALUING ACCOUNTS** | **ARTICLE XI CREDITING AND VALUING ACCOUNTS** | **72** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.1 | CREDITING ACCOUNTS | 72 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.2 | VALUING ACCOUNTS | 73 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.3 | PLAN VALUATION PROCEDURES | 73 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.4 | UNIT ACCOUNTING PERMITTED | 73 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.5 | FINALITY OF DETERMINATIONS | 73 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.6 | NOTIFICATION | 73 |
|  **ARTICLE XII LOANS** | **ARTICLE XII LOANS** | **74** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.1 | APPLICATION FOR LOAN | 74 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.2 | COLLATERAL FOR LOAN | 74 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.3 | REDUCTION OF ACCOUNT UPON DISTRIBUTION | 74 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.4 | REQUIREMENTS TO PREVENT A TAXABLE DISTRIBUTION | 75 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.5 | ADMINISTRATION OF LOAN INVESTMENT FUND | 76 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.6 | DEFAULT | 76 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.7 | DEEMED DISTRIBUTION UNDER CODE SECTION 72(P) | 77 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.8 | TREATMENT OF OUTSTANDING BALANCE OF LOAN DEEMED DISTRIBUTED UNDER CODE SECTION 72(P) | 77 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.9 | PRIOR LOANS | 77 |
|  **ARTICLE XIII WITHDRAWALS WHILE EMPLOYED** | **ARTICLE XIII WITHDRAWALS WHILE EMPLOYED** | **77** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.1 | NON-HARDSHIP IN-SERVICE WITHDRAWALS | 77 |

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.2 | WITHDRAWAL OF CONTRIBUTIONS SUBJECT TO DISTRIBUTION RESTRICTIONS UNDER CODE SECTION 401(K) UPON DEEMED SEVERANCE FROM EMPLOYMENT DUE TO QUALIFIED MILITARY SERVICE | 78 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.3 | QUALIFIED RESERVIST WITHDRAWALS OF 401(K) CONTRIBUTIONS | 78 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.4 | SPECIAL IN-SERVICE WITHDRAWALS OF OTHER CONTRIBUTIONS WHILE PERFORMING MILITARY SERVICE | 78 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.5 | OVERALL LIMITATIONS ON NON-HARDSHIP IN-SERVICE WITHDRAWALS | 79 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.6 | HARDSHIP WITHDRAWALS | 79 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.7 | HARDSHIP DETERMINATION | 80 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.8 | SATISFACTION OF NECESSITY REQUIREMENT FOR HARDSHIP WITHDRAWALS | 81 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.9 | CONDITIONS AND LIMITATIONS ON HARDSHIP WITHDRAWALS | 81 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.10 | ORDER OF WITHDRAWAL FROM A PARTICIPANTS SUB-ACCOUNTS | 82 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.11 | PERMISSIBLE WITHDRAWALS UNDER EACA | 82 |
|  **ARTICLE XIV TERMINATION OF EMPLOYMENT AND SETTLEMENT DATE** | **ARTICLE XIV TERMINATION OF EMPLOYMENT AND SETTLEMENT DATE** | **83** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.1 | TERMINATION OF EMPLOYMENT AND SETTLEMENT DATE | 83 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.2 | SEPARATE ACCOUNTING FOR NON-VESTED AMOUNTS | 83 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.3 | DISPOSITION OF NON-VESTED AMOUNTS | 83 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.4 | TREATMENT OF FORFEITED AMOUNTS | 83 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.5 | RECREDITING OF FORFEITED AMOUNTS | 84 |
|  **ARTICLE XV DISTRIBUTIONS** | **ARTICLE XV DISTRIBUTIONS** | **85** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.1 | DISTRIBUTIONS TO PARTICIPANTS | 85 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.2 | SPECIAL IN-SERVICE DISTRIBUTIONS | 85 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.3 | PARTIAL DISTRIBUTIONS | 85 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.4 | VOLUNTARY ELECTIVE TRANSFERS | 85 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.5 | DISTRIBUTIONS TO BENEFICIARIES | 85 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.6 | CODE SECTION 401(A)(9) REQUIREMENTS | 86 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.7 | CASH OUTS AND PARTICIPANT CONSENT | 90 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.8 | REQUIRED COMMENCEMENT OF DISTRIBUTION | 90 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.9 | REEMPLOYMENT OF A PARTICIPANT | 91 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.10 | RESTRICTIONS ON ALIENATION | 91 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.11 | FACILITY OF PAYMENT | 91 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.12 | INABILITY TO LOCATE PAYEE | 92 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.13 | DISTRIBUTION PURSUANT TO QUALIFIED DOMESTIC RELATIONS ORDERS | 92 |
|  **ARTICLE XVI FORM OF PAYMENT** | **ARTICLE XVI FORM OF PAYMENT** | **93** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.1 | SPECIAL DEFINITIONS | 93 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.2 | FORM OF PAYMENT | 93 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.3 | MINIMUM REQUIRED DISTRIBUTIONS | 94 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.4 | CHANGE OF ELECTION | 94 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.5 | AUTOMATIC ANNUITY REQUIREMENTS | 95 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.6 | QUALIFIED PRERETIREMENT SURVIVOR ANNUITY REQUIREMENTS | 95 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.7 | DIRECT ROLLOVER | 95 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.8 | NOTICE REGARDING FORM OF PAYMENT | 97 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.9 | REEMPLOYMENT | 98 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.10 | ELIMINATION OF OPTIONAL FORM OF PAYMENT | 98 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.11 | QUALIFIED LONGEVITY ANNUITY CONTRACTS (QLAC) | 98 |
|  **ARTICLE XVII BENEFICIARIES** | **ARTICLE XVII BENEFICIARIES** | **99** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.1 | DESIGNATION OF BENEFICIARY | 99 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.2 | SPOUSAL CONSENT REQUIREMENTS | 99 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.3 | REVOCATION OF BENEFICIARY DESIGNATION UPON DIVORCE | 99 |
|  **ARTICLE XVIII ADMINISTRATION** | **ARTICLE XVIII ADMINISTRATION** | **100** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.1 | AUTHORITY OF THE PLAN SPONSOR | 100 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.2 | DISCRETIONARY AUTHORITY | 100 |

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.3 | ACTION OF THE PLAN SPONSOR | 100 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.4 | CLAIMS REVIEW PROCEDURE | 101 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.5 | SPECIAL RULES APPLICABLE TO CLAIMS RELATED TO INVESTMENT ERRORS | 103 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.6 | EXHAUSTION OF REMEDIES AND LIMITATION ON FILING CIVIL ACTION | 103 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.7 | GROUNDS FOR JUDICIAL REVIEW | 103 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.8 | QUALIFIED DOMESTIC RELATIONS ORDERS | 103 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.9 | CORRECTION OF ERRONEOUS PAYMENTS AND OVERPAYMENTS | 103 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.10 | INDEMNIFICATION | 104 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.11 | PRUDENT MAN STANDARD OF CARE | 104 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.12 | ACTIONS BINDING | 104 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18.13 | ARBITRATION | 104 |
|  **ARTICLE XIX AMENDMENT AND TERMINATION** | **ARTICLE XIX AMENDMENT AND TERMINATION** | **104** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19.1 | AMENDMENT BY PLAN PROVIDER | 104 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19.2 | AMENDMENT BY MASS SUBMITTER | 105 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19.3 | AMENDMENT BY PLAN SPONSOR | 106 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19.4 | LIMITATION ON AMENDMENT | 106 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19.5 | TERMINATION | 107 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19.6 | REORGANIZATION | 107 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19.7 | WITHDRAWAL OF AN EMPLOYER | 108 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19.8 | EFFECT OF FAILURE TO QUALIFY UNDER CODE | 108 |
|  **ARTICLE XX ADOPTION BY OTHER COMPANIES** | **ARTICLE XX ADOPTION BY OTHER COMPANIES** | **108** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;20.1 | ADOPTION BY OTHER COMPANIES | 108 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;20.2 | EFFECTIVE PLAN PROVISIONS | 109 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;20.3 | APPLICATION OF PLAN PROVISIONS IN MULTIPLE EMPLOYER PLANS | 109 |
|  **ARTICLE XXI MISCELLANEOUS PROVISIONS** | **ARTICLE XXI MISCELLANEOUS PROVISIONS** | **110** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.1 | NO COMMITMENT AS TO EMPLOYMENT | 110 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.2 | BENEFITS | 110 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.3 | NO GUARANTEES | 110 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.4 | EXPENSES | 110 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.5 | PRECEDENT | 110 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.6 | DUTY TO FURNISH INFORMATION | 110 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.7 | MERGER, CONSOLIDATION, OR TRANSFER OF PLAN ASSETS | 110 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.8 | CONDITION ON EMPLOYER CONTRIBUTIONS | 110 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.9 | RETURN OF CONTRIBUTIONS TO AN EMPLOYER | 111 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.10 | VALIDITY OF PLAN | 111 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.11 | TRUST AGREEMENT | 111 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.12 | PARTIES BOUND | 111 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.13 | APPLICATION OF CERTAIN PLAN PROVISIONS | 111 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.14 | MERGED PLANS | 111 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.15 | SPECIAL RULES APPLICABLE TO PARTICIPANTS ABSENT DUE TO MILITARY SERVICE | 112 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.16 | DELIVERY OF CASH AMOUNTS | 113 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.17 | WRITTEN COMMUNICATIONS | 113 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.18 | DIRECT TRANSFER OF CONTRIBUTIONS | 113 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.19 | TRANSFERRED FUNDS | 114 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.20 | PLAN CORRECTION PROCEDURES | 114 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.21 | FROZEN PLANS | 114 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.22 | DISASTER RELIEF POLICY | 114 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.23 | LOSS OF PRE-APPROVED PLAN STATUS | 114 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.24 | ADOPTION AGREEMENT PARAMETERS | 115 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21.25 | PARTICIPANT CERTIFICATION | 115 |

---

v

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**PREAMBLE** 

This is a Pre-Approved Defined Contribution Plan filed and approved under the guidelines of Revenue Procedure 2017-41, as may be amended. The Provider of this plan is **T. Rowe Price Retirement Plan Services, Inc.**, or its successor. The Provider has designated this Plan as Basic Plan Document No. 15. It is intended to qualify under Code Section 401(a).

A Plan Sponsor may adopt one or more profit-sharing, money purchase pension, and/or 401(k) plans by executing a completed Adoption Agreement for each Plan. The documents mentioned in this section, taken together with any trust or custodial agreement established to hold assets of this Plan, constitute the Pre-Approved Defined Contribution Plan. Other Employers may also adopt this Plan as participating Employers by completing any document required by the Plan Sponsor.

It is contemplated that this Pre-Approved Defined Contribution Plan may be used to continue previously established Plans. In this successor Plan use, execution of an Adoption Agreement constitutes an amendment to the original Plan.

**ARTICLE I** 

**DEFINITIONS AND INTERPRETATION** 

**1.1** **Plan Definitions** 

As used herein, the following words and phrases, when they appear with initial letters capitalized as indicated below, have the meanings hereinafter set forth:

(a) An "**ACA**" means an automatic contribution arrangement under which 401(k) Contributions are
automatically withheld from an Eligible Employee's Compensation unless the Eligible Employee affirmatively elects otherwise.

(b) An "**Account**" means the account maintained in the name of a Participant that reflects his
interest in the Plan and any Sub-Accounts maintained thereunder, as provided in Article VIII.

(c) An "**Additional Discretionary Matching Contribution**" means any Matching Contribution made to
the Plan at an Employer's discretion in addition to the Employer's Regular Matching Contribution as provided in the Adoption Agreement, other than a True-Up Matching Contribution or any such
contribution characterized by the Employer as a Qualified Matching Contribution.

(d) An "**Additional Discretionary Nonelective Contribution**" means any Nonelective Contribution
made to the Plan at an Employer's discretion that may be made in addition to the Employer's Standard Nonelective Contribution.

(e) The "**Administrator**" means the Plan Sponsor unless the Plan Sponsor designates another person
or persons to act as such. The Plan Sponsor may designate different persons to act as its delegate in performing different functions of the Administrator.

(f) The "**Adoption Agreement**" means the separate agreement executed by a participating Employer
or the Plan Sponsor under which the Employer or Plan Sponsor elects the optional provisions that apply under the Plan. The Adoption Agreement may also describe certain mandatory Plan provisions, provisions that apply under the Plan without the
Employer electing them. A feature is "provided" under the Adoption Agreement if either (1) it is an optional provision and is elected by the Employer or Plan Sponsor or (2) it is a mandatory Plan provision described in the
Adoption Agreement. The provisions of the Adoption Agreement are an integral part of the Plan.

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(g) An "**After-Tax Contribution**" means any after-tax employee contribution made by a Participant to the Plan as may be permitted under the Adoption Agreement or as may have been permitted under the terms of the Plan prior to this amendment and restatement or
any after-tax employee contribution made by a Participant to another plan that is transferred directly to the Plan.

(h) An "**After-Tax Rollover Contribution**" means any
portion of a Participant's Rollover Contribution that is attributable to after-tax employee contributions.

(i) The "**Basic Plan Document** "**or** "**BPD**" means this Pre-Approved Defined Contribution Plan Document qualified with the Internal Revenue Service as Basic Plan Document No. 15.

(j) The "**Beneficiary**" of a Participant means the person or persons entitled under the provisions
of the Plan to receive distribution hereunder in the event the Participant dies before receiving distribution of his entire interest under the Plan.

(k) A Participant's "**Benefit Payment Date**" means (i) if payment is made through the
purchase of an annuity, the first day of the first period for which the annuity is payable or (ii) if payment is made in any other form, the first day on which all events have occurred which entitle the Participant to receive payment of his
benefit.

(l) A "**Break in Eligibility Service**" means the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) If Eligibility Service is credited on an Hours of Service basis, as provided in the Adoption Agreement, any
"eligibility computation period" (as described in Section 2.1) during which an Employee completes no more than (1) if 1,000 Hours of Service is required for a year of Eligibility Service, 500 Hours of Service or (2) if
fewer than 1,000 Hours of Service is required for a year of Eligibility Service, 1/2 the number of Hours of Service required for a year of Eligibility Service. Notwithstanding the foregoing, no Employee shall incur a Break in Eligibility Service
solely by reason of temporary absence from work not exceeding 12 months resulting from illness, layoff, or other cause if authorized in advance by an Employer or a Related Employer pursuant to its uniform leave policy, if his employment shall not
otherwise be terminated during the period of such absence.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) If Eligibility Service is credited on an elapsed time basis, as provided in the Adoption Agreement, a 12-consecutive month period beginning on a person's Severance Date or any anniversary thereof during which the person is not credited with an Hour of Service, as defined in Section 2.2(a). Notwithstanding
the foregoing, the following special rules apply in determining whether a person who is on a leave of absence has incurred a Break in Eligibility Service:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) If the person is absent because of a Maternity/Paternity Absence beyond the first anniversary of his Severance
Date, the 12-consecutive month period beginning on his Severance Date shall not constitute a Break in Eligibility Service.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) If the person is absent because of a "FMLA leave", and returns to employment with an Employer or a
Related Employer following such "FMLA leave", he shall not incur a Break in Eligibility Service for any 12-consecutive month period beginning on his Severance Date or anniversaries thereof in which
he is absent because of "FMLA leave". A "FMLA leave" means an approved leave of absence pursuant to the Family and Medical Leave Act of 1993.

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(m) A "**Break in Vesting Service**" means the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) If Vesting Service is credited on an Hours of Service basis, as provided in the Adoption Agreement, any
"vesting computation period" (as defined in the Adoption Agreement) during which an Employee completes no more than (1) if 1,000 Hours of Service is required for a year of Vesting Service, 500 Hours of Service or (2) if fewer
than 1,000 Hours of Service is required for a year of Vesting Service, 1/2 the number of Hours of Service required for a year of Vesting Service. Notwithstanding the foregoing, no Employee shall incur a Break in Vesting Service solely by reason of
temporary absence from work not exceeding 12 months resulting from illness, layoff, or other cause if authorized in advance by an Employer or a Related Employer pursuant to its uniform leave policy, if his employment shall not otherwise be
terminated during the period of such absence.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) If Vesting Service is credited on an elapsed time basis, as provided in the Adoption Agreement, a 12-consecutive month period beginning on a person's Severance Date or any anniversary thereof during which the person is not credited with an Hour of Service, as defined in Section 2.2(a). Notwithstanding
the foregoing, the following special rules apply in determining whether a person who is on a leave of absence has incurred a Break in Vesting Service:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) If the person is absent because of a Maternity/Paternity Absence beyond the first anniversary of his Severance
Date, the 12-consecutive month period beginning on his Severance Date shall not constitute a Break in Vesting Service.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) If the person is absent because of a "FMLA leave," and returns to employment with an Employer or a
Related Employer following such "FMLA leave", he shall not incur a Break in Vesting Service for any 12-consecutive month period beginning on his Severance Date or anniversaries thereof in which he
is absent because of "FMLA leave". A "FMLA leave" means an approved leave of absence pursuant to the Family and Medical Leave Act of 1993.

(n) A "**Catch-Up 401(k) Contribution**" means any 401(k)
Contribution made to the Plan pursuant to Section 4.6 that is in excess of an applicable Plan limit and is made pursuant to, and is intended to comply with, Code Section 414(v). Catch-Up 401(k)
Contributions may include Pre-Tax 401(k) Contributions and/or Roth 401(k) Contributions.

(o) The "**Code**" means the Internal Revenue Code of 1986, as amended from time to time. Reference
to a Code section includes such section and any comparable section or sections of any future legislation that amends, supplements, or supersedes such section.

(p) The term "**Committee**" means the administrative/advisory group that the Employer may establish
and to which the Employer may delegate certain of responsibilities as Administrator. The Employer may elect to assign another name for such administrative/advisory group. The Employer may appoint one or more members to the Committee. Members of the
Committee need not be Participants or Beneficiaries, and officers and directors of the Employer are not precluded from serving as members of the Committee.

(q) The "**Compensation**" of a Participant for purposes of determining the amount and allocation of
each contribution source under the Plan means Compensation as defined for such contribution source in the Adoption Agreement, including those amounts, if any, designated for such contribution source in the Adoption Agreement and excluding those
amounts, if any, designated for such contribution source in the Adoption Agreement.

As provided in the Adoption Agreement, the following definitions of Compensation have the following meanings:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) <u>W-2 Compensation</u>. A Participant's wages as defined in Code
Section 3401(a), determined without regard to any rules that limit compensation included in wages based on the nature or location of the employment or services performed, and all other payments made to him for services as a Covered Employee for
which his Employer is required to furnish the Participant a written statement under Code Sections 6041(d), 6051(a)(3), and 6052 (commonly referred to as W-2 earnings).

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) <u>W-2 Compensation, less moving expenses only</u>. A
Participant's wages as defined in Code Section 3401(a), determined without regard to any rules that limit compensation included in wages based on the nature or location of the employment or services performed, and all other payments made
to him for services as a Covered Employee for which his Employer is required to furnish the Participant a written statement under Code Sections 6041(d), 6051(a)(3), and 6052 (commonly referred to as W-2 earnings), excluding moving expenses.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) <u>Withholding Compensation</u>. A Participant's wages as defined in Code Section 3401(a), paid to
him for services as a Covered Employee that would be used for purposes of income tax withholding at the source, determined without regard to any rules that limit compensation included in wages based on the nature or location of the employment or
services performed.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) <u>General Section 415 Compensation</u>. A Participant's general Section 415 Compensation
includes (i) his wages, salaries, fees for professional service, and all other amounts received (without regard to whether such amounts are paid in cash) for personal services actually rendered in the course of employment with an Employer as a
Covered Employee, to the extent the amounts are includible in gross income (or would have been received and includable in gross income but for the Participant's election, or deemed election, under Code Sections 125(a), 132(f)(4), 402(e)(3),
402(h)(1)(B), 402(k), or 457(b)), including, but not limited to, commissions paid to salesperson, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and
reimbursements or other expense allowances under a nonaccountable plan described in Treasury Regulations Section 1.62-2(c), (ii) in case of a Participant who is an employee within the meaning of Code
Section 401(c)(1), the Participant's earned income, as described in Code Section 401(c)(2) and regulations issued thereunder, (iii) amounts described in Code Sections 104(a)(3), 105(a), or 105(h), but only to the extent such
amounts are includible in the gross income of the Participant, (iv) amounts paid or reimbursed by the Employer for moving expenses incurred by the Participant, but only to the extent it is reasonable to believe the amounts are not deductible by
the Participant under Code Section 217, (v) the value of a non-statutory option (an option other than a statutory option, as defined in Treasury Regulations Section 1.421-1(b)) granted to the Participant by the Employer, but only to the extent that the value of the option is includible in the gross income of the Participant for the taxable year in which
granted, (vi) amounts includible in the gross income of the Participant upon making an election described in Code Section 83(b), and (vii) amounts that are includible in the gross income of the Participant under the rules of Code
Sections 409A or 457(f)(1)(A) or because the amounts are constructively received by the Participant. General Section 415 Compensation excludes (A) contributions (other than elective contributions described in Code Sections 402(e)(3),
408(k)(6), 408(p)(2)(A)(i), or 457(b)) made by the Participant's Employer to a plan of deferred compensation (including a simplified employee pension described in Code Section 408(k) or a simple retirement account described in Code
Section 408(p)), whether or not qualified, to the extent that, before application of the limitations of Code Section 415 to such plan, the contributions are not includible in the gross income of the Participant for the taxable year in
which contributed, (B) any distributions from a plan of deferred compensation, whether or not qualified, (except amounts received pursuant to an unfunded non-qualified plan in the year such amounts are
includible in the gross income of the Participant), (C) amounts realized from the exercise of a non-qualified option or when restricted stock or other property held by the Participant either becomes freely
transferable or is no longer subject to substantial risk of forfeiture, (D) amounts received from the sale, exchange or other disposition of stock acquired under a qualified stock option, (E) any other amounts that receive special tax
benefits, such as premiums for group term life insurance (but only to the extent that the premiums are not includible in the gross income of the Participant and are not salary reduction amounts that are described in Code Section 125), and
(F) other items that are similar to the items listed in (A) through (E) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) <u>Modified Section 415 Compensation</u>. A Participant's modified Section 415 Compensation
includes his wages, salaries, fees for professional service, and all other amounts received for personal services actually rendered in the course of employment with an Employer as a Covered Employee. Modified Section 415 Compensation excludes
(i) contributions (other than elective contributions

------

described in Code Sections 402(e)(3), 408(k)(6), 408(p)(2)(A)(i), or 457(b)) made by the Participant's Employer to a plan of deferred compensation (including a simplified employee pension described in Code Section 408(k) or a simple retirement account described in Code Section 408(p)), whether or not qualified, to the extent that, before application of the limitations of Code Section 415 to such plan, the contributions are not includible in the gross income of the Participant for the taxable year in which contributed, (ii) any distributions from a plan of deferred compensation, whether or not qualified, (except amounts received pursuant to an unfunded non-qualified plan in the year such amounts are includible in the gross income of the Participant), (iii) amounts realized from the exercise of a non-qualified option or when restricted stock or other property held by the Participant either becomes freely transferable or is no longer subject to substantial risk of forfeiture, (iv) amounts received from the sale, exchange or other disposition of stock acquired under a qualified stock option, (v) any other amounts that receive special tax benefits, such as premiums for group term life insurance (but only to the extent that the premiums are not includible in the gross income of the Participant and are not salary reduction amounts that are described in Code Section 125), and (vi) other items that are similar to the items listed in (i) through (v) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) <u>Base Pay</u>. A Participant's base pay means his base wages received for personal services actually
rendered in the course of employment with an Employer as a Covered Employee, excluding bonuses, overtime, shift differential, and any other special compensation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) <u>Total Compensation excluding non-cash compensation</u>. A
Participant's total compensation excluding non-cash compensation means his wages, salaries, fees for professional service, and all other amounts received for personal services actually rendered in the
course of employment with an Employer as a Covered Employee, except any such amounts that are not paid to the Participant in cash. For this purpose, an amount that would have been payable to the Participant in cash, but which is not paid because of
the Participant's election under Code Sections 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b), is treated as having been paid to the Participant in cash.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) <u>Regular Rate of Pay</u>. A Participant's regular rate of pay for any period means the
Participant's basic or regular rate of pay for such period for services as a Covered Employee, based on the hourly pay scale, weekly salary, or similar unit of base or regular pay applicable to such Participant.

Unless otherwise provided in the Adoption Agreement, a Participant's Compensation includes the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) any eligible amount that would have been received and included in the Participant's taxable gross income
but for the Participant's election under Code Sections 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) amounts paid to the Participant after his severance from employment (as defined in Treasury Regulations Section 1.401(k)-1(d)(2), for plans that include a cash or deferred arrangement or as defined in Treasury Regulations Section 1.415(a)-1(f)(5), for plans that do not
include a cash or deferred arrangement), but before (1) the end of the "limitation year" in which the Participant's severance from employment occurs or (2) within 2 1/2 months of such severance from employment, whichever
is later, provided such amounts would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation, but only to the extent such
amounts would have been included in the Participant's Compensation if his employment had continued;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) if the Participant is absent from employment as a Covered Employee to perform service in the uniformed services
(as defined in Chapter 43 of Title 38 of the United States Code), his Compensation will include any "military differential pay," as defined hereunder, he receives or is entitled to receive from his Employer. For purposes of this
paragraph, "military differential pay" means any payment made to the Participant by the Employer after December 31, 2008, with respect to a period during which the Participant is performing service in the uniformed services while on
active duty for a period of more than 30 days that represents all or a portion of the wages the Participant would have received if he had continued employment with the Employer as a Covered Employee.

------

For any Self-Employed Individual, Compensation for any period means his Earned Income for such period for services as a Covered Employee adjusted so that it is equivalent under regulations issued under Code Section 414(s) to Compensation for Participants who are not Self-Employed Individuals.

In determining Compensation for all purposes other than Elective Deferral purposes under Code Section 402(g), a Participant's Compensation for the Plan Year will not exceed $200,000, as adjusted for cost-of-living increases in accordance with Code Section 401(a)(17)(B). The cost-of-living adjustment in effect for a calendar year applies to annual Compensation for the Plan Year that begins with or within such calendar year. If Compensation for any prior determination period is used in determining a Participant's Plan allocations for the current Plan Year, then the annual Compensation for such prior determination period is subject to the annual Compensation limit in effect for that prior determination period. If a Plan Year is less than 12-consecutive months, the annual Compensation limit will be prorated by multiplying it by a fraction, the numerator of which is the number of months in the short Plan Year and the denominator of which is 12. In addition, if a Contribution Period is a period that is less than the Plan Year, the Employer may elect to prorate a Participant's Compensation for the Contribution Period by multiplying the annual Compensation limit by a fraction, the numerator of which is the number of days, weeks or months in the Contribution Period, and the denominator of which is the number of days, weeks or months in the Plan Year.

(r) A "**Contribution Period**" means the computation period specified in the Adoption Agreement on
which Employer Contributions shall be determined.

(s) A "**Covered Employee**" means any Employee of an Employer who is in a class of Employees
eligible to participate in the Plan, as provided in the Adoption Agreement. If an Employee is excluded from the definition of Covered Employee under the Adoption Agreement based on an expectation that he shall not complete a specified number of
Hours of Service, he shall become a Covered Employee hereunder on the date on which he first satisfies both of the following requirements: (I) he has attained age 21 and (II) he has completed at least 1,000 Hours of Service during the 12-consecutive month period beginning on the first date he completes an Hour of Service or any Plan Year beginning after that date. An Employee who becomes a Covered Employee pursuant to the preceding sentence shall
be treated as having transferred to employment as a Covered Employee for purposes of Article III.

Regardless of the elections in the Adoption Agreement, any individual who has executed a contract, letter of agreement, or other document acknowledging his status as an independent contractor not entitled to benefits under the Plan or any other individual who performs services for an Employer who is otherwise not classified by the Employer as an Employee and with respect to whom the Employer does not withhold income taxes and file Form W-2 (or any replacement Form) with the Internal Revenue Service, shall be excluded from the class of Employees eligible to participate in the Plan even if such individual is later adjudicated to be an Employee of the Employer unless and until the Employer extends coverage on a prospective basis to such individual.

(t) A "**Designated Roth Rollover Contribution**" means any portion of a Participant's
Rollover Contribution that is made by a direct rollover to the Plan and is attributable to designated Roth contributions, as described in Code Section 402A. Designated Roth Rollover Contributions do not include In-Plan Roth Rollover Contributions.

(u) The term "**Disabled**" means a Participant can no longer continue in the service of his
employer because of a mental or physical condition that is likely to result in death or is expected to be of long-continued and indefinite duration. A Participant shall be considered Disabled only if he meets the criteria specified in the Adoption
Agreement.

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(v) A Participant's "**Domestic Partner**" means the person with whom a Participant maintains
a domestic partnership, as determined by the Administrator. The Administrator shall determine that a Participant maintains a domestic partnership with a person if all of the following requirements are met:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) the Participant and the Participant's partner (i) maintain an intimate, committed relationship of
mutual caring, (ii) share the same principal residence, (iii) agree to be responsible for each other's basic living expenses during the period of the relationship, and (iv) are not so closely related by blood that a legal
marriage between them would otherwise be prohibited solely by reason of such blood relationship;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) neither the Participant nor the Participant's partner is married to a third party;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) the Participant has filed written notice with the Administrator, which the Participant has not subsequently
withdrawn or revoked, identifying the person as his or her Domestic Partner;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) the Participant and the Participant's partner have complied with all requirements, if any, imposed by the
political subdivision in which they are resident, for recognition of domestic partner status (such as declaration or registration requirements, duration of relationship requirements, cohabitation requirements, requirements relating to conduct of
financial or contractual obligations, etc.); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) the Participant's partner does not deny his or her status as the Participant's Domestic Partner or
claim to be the domestic partner of, Spouse of, or subject to a civil union with any third person.

Any written statement provided by the Participant to the Administrator identifying an individual as his Domestic Partner, other than any such declaration that has subsequently been withdrawn, shall create a rebuttable presumption consistent with such declaration. The Administrator may rely on such presumption unless and until a claimant presents contrary evidence to the Administrator that the Administrator determines is clear and sufficient to rebut such presumption. The Administrator shall have no responsibility to inquire into the accuracy, veracity, or authenticity of any such declaration or to ascertain whether the Participant and the Participant's partner have complied with all the requirements of the political subdivision in which they reside, it being the burden of any contrary claimant to disprove such compliance.

For those purposes specifically identified in the Plan, a Participant's Domestic Partner shall be treated the same as a Participant's Spouse.

(w) An "**EACA**" means an automatic contribution arrangement that satisfies the requirements of
Code Section 414(w)(3) to be an eligible automatic contribution arrangement.

(x) The "**Early Retirement Date**" of an Employee means the date he satisfies the requirements
specified by the Plan Sponsor in the Adoption Agreement, if any. If a Participant separates from service before satisfying the age requirement for early retirement, but has satisfied the service requirement, the Participant will be entitled to elect
an early retirement benefit upon satisfaction of such age requirement.

(y) The "**Earned Income**" of an individual means the net earnings from self-employment in the
trade or business with respect to which the Plan is established, for which personal services of the individual are a material income-producing factor. Net earnings will be determined without regard to items not included in gross income and the
deductions allocable to such items. Net earnings are reduced by contributions by the individual's Employer to a qualified plan to the extent the contributions are deductible under Code Section 404. Net earnings shall be determined with
regard to the deduction allowed to the taxpayer by Code Section 164(f).

(z) The "**Eligibility Service**" of an Employee means the period or periods of service credited to
him under the provisions of Article II for purposes of determining his eligibility to participate in the Plan as may be required under Article III.

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(aa) An "**Eligible Employee**" means any Covered Employee who has met the eligibility requirements
of Article III to participate in the Plan. The term Eligible Employee also means any Employee who receives a failsafe allocation (even if such Employee was previously excluded from participating in the Plan or in a component of the Plan) and any
Employee who receives an allocation pursuant to a corrective amendment adopted under Regulations Section 1.401(a)(4)-11(g). An otherwise excludable Employee means an Eligible Employee who has not, with
respect to the Plan (or a component of the Plan), satisfied the statutory age and service requirements set forth in Code Section 410(a)(1)(A), and who has not reached his or her "hypothetical" entry date, which is the date that had
the Plan (or component of the Plan) utilized the statutory age and service requirements under Code Section 410(a)(1)(A) as the eligibility requirements, an otherwise excludable Employee would hypothetically enter the Plan (or component) and
would no longer be considered an otherwise excludable Employee. The Plan Administrator operationally may apply any testing election, including the designation of any hypothetical entry date, available under Regulations or other guidance issued by
the Internal Revenue Service.

(bb) An "**Employee**" means any common law employee of an Employer or a Related Employer; any Self-
Employed Individual; any Leased Employee (as required under Code Section 414(n)); any individual treated as an employee of an Employer or a Related Employer under Code Section 414(o); any individual classified as an independent contractor
if such individual is then or thereafter held to be a common law employee of the Employer for any other purpose by any governmental authority, including, without limitation, the Internal Revenue Service, the Department of Labor or a court of
competent jurisdiction; any individual receiving military differential wage payments from the Employer; and any other individual considered an Employee of the Employer under Code Sections 3121(b) and (d).

(cc) An "**Employer**" means any entity which has adopted the Plan to provide benefits to its
Employees.

(dd) An "**Employer Contribution**" means the amount, if any, that an Employer contributes to the
Plan on behalf of its Eligible Employees in accordance with the provisions of the Adoption Agreement and that an Eligible Employee may not elect instead to receive in cash.

(ee) The "**Employment Commencement Date**" of an Employee means (i) the first date on which he
completes an Hour of Service as defined in Section 2.2(a) or (ii) if the Employee incurs a Break in Eligibility Service or a Break in Vesting Service, as applicable, the first date following such Break in Eligibility Service or Break in
Vesting Service on which he again completes an Hour of Service as defined in Section 2.2(a).

(ff) An "**Entry Date**" means the date or dates specified for each contribution source in the
Adoption Agreement as of which a Covered Employee becomes an Eligible Employee with respect to such contribution source.

(gg) "**ERISA**" means the Employee Retirement Income Security Act of 1974, as amended from time to
time. Reference to a section of ERISA includes such section and any comparable section or sections of any future legislation that amends, supplements, or supersedes such section.

(hh) A "**401(k) Contribution**" means any amount contributed to the Plan on behalf of a Participant
that the Participant could elect to receive in cash, but that the Participant elects, either affirmatively or if the Adoption Agreement includes an ACA and/or automatic escalation provision, pursuant to the ACA or automatic annual escalation
provision, to have contributed to the Plan in accordance with the provisions of Article IV as either a Pre-Tax 401(k) Contribution or a Roth 401(k) Contribution.

(ii) The "**General Fund**" means a Trust Fund maintained by the Trustee as required to hold and
administer any assets of the Trust that are not allocated among any separate Investment Funds as may be provided in the Plan or the Trust Agreement. No General Fund shall be maintained if all assets of the Trust are allocated among separate
Investment Funds.

(jj) A "**Highly Compensated Employee** "**or** "**HCE**" means any Covered
Employee who performs services for an Employer or any Related Employer during the Plan Year and who (i) was a 5% owner at any time during the Plan Year or the "look back year" or (ii) received "415 compensation"
from the Employers and

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Related Employers during the "look back year" in excess of the dollar amount in effect under Code Section 414(q)(1)(B)(i) adjusted pursuant to Code Section 415(d) (e.g., $115,000 for "look back years" beginning after December 31, 2011) and, if provided in the Adoption Agreement, was in the top paid group of employees for the "look back year". A Covered Employee is in the top paid group of Employees if he is in the top 20% of Employees when ranked on the basis of compensation paid during the "look back year". The $115,000 amount is adjusted at the same time and in the same manner as under Code Section 415(d), except that the base period is the calendar quarter ending September 30, 1996.

The determination of who is a Highly Compensated Employee hereunder, including determinations as to the number and identity of Employees in the top paid group, shall be made in accordance with the provisions of Code Section 414(q) and regulations issued thereunder. Any Covered Employee who does not meet the definition of a Highly Compensated Employee will be considered a "non-Highly Compensated Employee" (or "NHCE").

For purposes of this definition, the following terms have the following meanings:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) An Employee's "415 compensation" means his "415 compensation", as defined in the
Adoption Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The "look back year" means the 12-month period immediately
preceding the applicable Plan Year for which the determination is being made, unless the Adoption Agreement provides that the "look back year" is the calendar year beginning within the 12-month period immediately preceding the applicable Plan Year for which the determination is being made.

(kk) An "**Hour of Service**" with respect to an Employee means each hour, if any, that may be
credited to him in accordance with the provisions of Article II.

(ll) An "**In-Plan Roth Rollover Contribution**" means any
Rollover Contribution of amounts held under the Plan made by a Participant pursuant to Code Section 402A(c)(4) and in accordance with the provisions of the Adoption Agreement.

(mm) The "**Investment Fiduciary**" means the fiduciary responsible for investments under the Plan,
including, if applicable, selection of the Investment Funds and direction of the Trustee. Unless otherwise specified in the Adoption Agreement, the Plan Sponsor shall be the Investment Fiduciary.

(nn) An "**Investment Fund**" means any separate investment Trust Fund maintained by the Trustee as
may be provided in the Plan or the Trust Agreement or any separate investment fund maintained by the Trustee, to the extent that there are Participant Sub-Accounts under such funds, to which assets of the
Trust may be allocated and separately invested.

(oo) A "**Leased Employee**" means any person (other than an "excludable leased
employee") who performs services for an Employer or a Related Employer (the "recipient") (other than an employee of the "recipient") pursuant to an agreement between the "recipient" and any other person (the
"leasing organization") on a substantially full-time basis for a period of at least one year, provided that such services are performed under primary direction of or control by the "recipient". An "excludable leased
employee" means any Leased Employee of the "recipient" who (a) is covered by a money purchase pension plan maintained by the "leasing organization" which provides for (i) a nonintegrated employer contribution
on behalf of each participant in the plan equal to at least 10% of , as defined in Code Section 415 and regulations issued thereunder, (ii) full and immediate vesting, and (iii) immediate participation by employees of the
"leasing organization", or (b) performs substantially all of his services for the "leasing organization", or (c) whose compensation from the "leasing organization" in each plan year during the 4- year period ending with the plan year is less than $1,000. Notwithstanding the foregoing, Leased Employees of the recipient shall only be considered "excludable leased employees" if Leased Employees
do not constitute more than 20% of the "recipient's" non-highly compensated work force. For purposes of this Section, contributions or benefits provided to a Leased Employee by the
"leasing organization" that are attributable to services performed for the "recipient" shall be treated as provided by the "recipient".

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(pp) A "**Mass Submitter**" is a person, firm or organization meeting the requirements of section
4.04 and section 10 of Revenue Procedure 2017-41, as may be amended. Document Agility, Inc. is the Mass Submitter of this Pre-Approved Defined Contribution Plan, Basic
Plan Document No. 15.

(qq) A "**Matching Contribution**" means any Employer Contribution made to the Plan on account of a
Participant's 401(k) Contributions or After-Tax Contributions to the Plan, as provided in the Adoption Agreement, or, if provided in the Adoption Agreement, a Participant's salary reduction
contributions or employee after-tax contributions to a plan maintained by his Employer under Code Section 403(b) or Code Section 457(b). Matching Contributions include Regular Matching Contributions,
Safe Harbor Matching Contributions, Additional Discretionary Matching Contributions, True-Up Matching Contributions, and Qualified Matching Contributions.

(rr) A "**Maternity/Paternity Absence**" means a person's absence from employment with an
Employer or a Related Employer because of the person's pregnancy, the birth of the person's child, the placement of a child with the person in connection with the person's adoption of the child, or the caring for the person's
child immediately following the child's birth or adoption. A person's absence from employment will not be considered a Maternity/Paternity Absence unless the person furnishes the Administrator such timely information as may reasonably be
required to establish that the absence was for one of the purposes enumerated in this paragraph and to establish the number of days of absence attributable to such purpose.

(ss) A "**Nonelective Contribution**" means any Employer Contribution made to the Plan as provided in
the Adoption Agreement that is not contingent upon a Participant's "elective contributions" or "employee contributions", as those terms are defined in Section 7.1. Nonelective Contributions include Standard
Nonelective Contributions including contributions required under a money purchase pension plan and Additional Discretionary Nonelective Contributions. Nonelective Contributions do not include the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Safe Harbor Nonelective Contributions

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Qualified Nonelective Contributions

(tt) A "**Non-QACA Safe Harbor Matching Contribution**" means
any Matching Contribution designated as such in the Adoption Agreement and made to the Plan as provided in Article VI that meets the requirements of Code Section 401(k)(12)(B).

(uu) A "**Non-QACA Safe Harbor Nonelective Contribution** "
means any Employer Contribution designated as such in the Adoption Agreement and made to the Plan as provided in Article VI that meets the requirements of Code Section 401(k)(12)(C).

(vv) The "**Normal Retirement Age**" of an Employee means the date he satisfies the requirements
specified in the Adoption Agreement. In a money purchase pension plan, a plan's Normal Retirement Age cannot be earlier than what is reasonably representative of the typical retirement age for the industry in which the Participants work. A
Normal Retirement Age of 62 or older is deemed to satisfy this requirement. A Normal Retirement Age under age 55 is presumed to not satisfy this requirement unless the Service determines that the facts and circumstances show otherwise. Whether a
Normal Retirement Age between ages 55 and 62 satisfies this requirement depends on facts and circumstances.

(ww) The "**Normal Retirement Date**" of an Employee means the Employee's Normal Retirement
Age, unless otherwise specified in the Adoption Agreement.

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(xx) The term "**Opinion Letter**" means a non-transferrable written statement issued by the Internal Revenue Service (IRS) to a Provider or Mass Submitter as to the qualification in form of a plan under Code Section 401, Section 403(a) or both Section 401 and Section 4975(e)(7). Opinion
Letters do not constitute rulings or determinations as to the exempt status of related trusts or custodial accounts under Code Section 501(a) or Title I issues administered by the Department of Labor (DOL). Plan Sponsors may generally rely on
the Plan's Opinion Letter as evidence that the Plan is qualified under Code Section 401 only to the extent provided in Revenue Procedure 2017-41 and provided such Employer has not amended the Plan
other than to choose options provided under the Plan or to make amendments as permitted. The Employer may not rely on the Opinion Letter in certain other circumstances or with respect to certain qualification requirements, which are specified in the
Opinion letter issued with respect to the Plan and in Revenue Procedure 2017-41, as may be amended.

(yy) A "**Participant**" means any person who has satisfied the requirements of Article III to become
an Eligible Employee and/or who has an Account in the Trust.

(zz) The "**Plan**" means the plan established by an adopting Employer in the form of this Pre-Approved Defined Contribution Plan by execution of an Adoption Agreement, as in effect from time to time.

(aaa) The "**Plan Sponsor**" means the entity that sponsors the Plan, as identified in the Adoption
Agreement.

(bbb) A "**Plan Year**" means the period designated in the Adoption Agreement.

(ccc) A "**Pre-Approved Defined Contribution Plan**" means a
plan, the form of which is the subject of a favorable Opinion Letter from the Internal Revenue Service.

(ddd) A "**Prevailing Wage Law Contribution**" means any contribution an Employer is required to make
to the Plan pursuant to a Prevailing Wage Law. In certain cases, service performed under a public contract subject to the Davis-Bacon Act or to any other federal, state, or municipal Prevailing Wage Law, may not be subject to a minimum service or
minimum age requirement in order for an eligible Employee to receive a Prevailing Wage Law Contribution. Prevailing Wage Law Contributions made to the Plan must be made regardless of net profits.

(eee) A "**Prevailing Wage Law**" means any federal, state, or municipal prevailing wage law or the
Davis Bacon Act, as amended, 40 U.S.C.A., sections 3141-3144, 3146, and 3147 (2002) that requires the Employer to pay its Employees working on public contracts at wage rates not less than those determined pursuant to that statute or ordinance to be
the prevailing wages for comparable classes of workers in the geographical area where that contract is performed.

(fff) A "**Predecessor Employer**" means any company that is a predecessor organization to an Employer
under the Code. Unless otherwise provided in the Adoption Agreement, a predecessor organization shall be treated as a Predecessor Employer under the Plan only if the Employer maintains a plan of such predecessor organization. In addition, a
Predecessor Employer includes the employers listed in the Adoption Agreement, if any, for the purposes specified in the Adoption Agreement.

(ggg) A "**Pre-Tax 401(k) Contribution**" means any 401(k)
Contribution made to the Plan on behalf of a Participant that is not includable in the Participant's taxable gross income, pursuant to Code Section 401(k), until distributed from the Plan.

(hhh) A "**Prior Matching Contribution**" means any contribution made by a Participant's
employer on account of the Participant's "elective contributions" or "employee contributions", as those terms are defined in Section 7.1, either (i) to the Plan pursuant to provisions of the Plan that are no
longer in effect or (ii) to another plan and that was transferred directly to the Plan from such other plan (in connection with a spinoff or plan merger). Prior Matching Contributions do  ***not*** include Prior Safe Harbor
Contributions.

(iii) A "**Prior Money Purchase Pension Plan Contribution**" means any contribution made by a
Participant's employer either (i) to the Plan while it was qualified as a money purchase pension plan or (ii) to another plan that was qualified as a money purchase pension plan and that was transferred directly to the Plan from such
other plan (in connection with a spinoff or plan merger).

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(jjj) A "**Prior Nonelective Contribution**" means any contribution made by a Participant's
employer that was not contingent upon the Participant's "elective contributions" or "employee contributions", as those terms are defined in Section 7.1, and that was made either (i) to the Plan pursuant to
provisions of the Plan that are no longer in effect or (ii) to another plan and that was transferred directly to the Plan from such other plan (in connection with a spinoff or plan merger).

(kkk) A "**Prior Safe Harbor Contribution**" means any Safe Harbor Matching Contribution or Safe
Harbor Nonelective Contribution that was made either (i) to the Plan pursuant to provisions of the Plan that are no longer in effect or (ii) to another plan and that was transferred directly to the Plan from such other plan (in connection
with a spinoff or plan merger).

(lll) The term "**Profits**" means the current and accumulated net earnings of an Employer for any
Plan Year or Contribution Period, as applicable, as determined by the Employer in accordance with the accounting procedures and principles customarily used in the preparation of its annual statement, consistently applied; provided, however, that the
determination of the current and accumulated net earnings of the Employer shall be made before taking into account any of the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) any gains or losses resulting from the sale or exchange of capital assets or depreciable property;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Federal, state, and municipal income taxes, excess profit taxes, and any other taxes imposed upon income and
profits; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) contributions under this Plan or any other plan of deferred compensation for Employees of the Employer.

(mmm) The term "**Provider**" means any entity (including, if applicable, a Mass Submitter) that
(1) has an established place of business in the United States where it is accessible during every business day, and (2) represents to the IRS in its application for an Opinion Letter that it has at least 15 employer-clients, each of which
is reasonable expected to adopt the same Pre-Approved Defined Contribution Plan of the Provider. By submitting an application for Opinion Letter for a Pre-Approved Defined Contribution Plan, the Provider agrees to comply with any requirements imposed by Revenue Procedure 2017-41, as may be amended, with the understanding that failure to comply may result in the loss of
eligibility to offer such Pre-Approved Defined Contribution Plan and the revocation of the Opinion Letter that has been issued to the Provider.

(nnn) A "**QACA**" means an automatic contribution arrangement that satisfies the requirements of Code
Section 401(k)(13) to be a qualified automatic contribution arrangement.

(ooo) A "**QACA Safe Harbor Matching Contribution**" means any Matching Contribution designated as
such in the Adoption Agreement and made to the Plan as provided in Article VI that meets the requirements of Code Section 401(k)(13)(D).

(ppp) A "**QACA Safe Harbor Nonelective Contribution**" means any Employer Contribution designated as
such in the Adoption Agreement and made to the Plan as provided in Article VI that meets the requirements of Code Section 401(k)(13)(D).

(qqq) A "**Qualified Joint and Survivor Annuity**" means an immediate annuity payable at earliest
retirement age under the Plan, as defined in regulations issued under Code Section 401(a)(11), that is payable (i) for the life of a Participant, if the Participant is not married, or (ii) for the life of a Participant with a survivor
annuity payable for the life of the Participant's Spouse that is equal to at least 50%, but not more than 100%, of the amount of the annuity payable during the joint lives of the Participant and his Spouse, if the Participant is married. No
survivor annuity shall be payable to the Participant's Spouse under a Qualified Joint and Survivor Annuity if such Spouse is not the same Spouse to whom the Participant was married on his Benefit Payment Date.

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(rrr) A "**Qualified Longevity Annuity Contract**" or "**QLAC**" means an annuity
contract purchased from an insurance company on or after July 2, 2014 for the benefit of an Employee under the Plan, stating its intent to be a QLAC and otherwise meeting all of the requirements of Regulation Section 1.401(a)(9)-6. If on or after July 2, 2014, an existing contract is exchanged for a contract that satisfies the requirements of the Regulations, the new contract will be treated as purchased
on the date of the exchange and the fair market value of the contract that is exchanged for a QLAC will be treated as a premium paid with respect to the QLAC. The Regulations provide that to be a QLAC, an annuity contract must meet the following
conditions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) premiums for the contract satisfy the requirements of paragraph (b) of Regulations Section 1.401(a)(9)-6, Q&A-17;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) the contract provides that distributions under the contract must commence no later than a specified annuity
starting date that is no later than the first day of the month next after the Employee's 85<sup>th</sup>birthday;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) the contract provides that, after distributions under the contract commence, those distributions must satisfy
the requirements of Regulations Section 1.401(a)(9)-6 (other than the requirement that annuity payments commence on or before the Required Beginning Date);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) the contract does not make available any commutation benefit, cash surrender right, or other similar feature;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) no benefits are provided under the contract after the death of the Employee other than the benefits described
in paragraph (c) of Regulations Section 1.401(a)(9)-6, Q&A-17;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) when the contract is issued, the contract (or a rider or endorsement with respect to that contract) states that
the contract is intended to be a QLAC; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) the contract is not a variable contract under Code Section 817, an indexed contract, or a similar
contract, except to the extent provided by the Commissioner in revenue rulings, notices, or other guidance.

(sss) A "**Qualified Matching Contribution**" means any Matching Contribution made to this Plan, or
any other defined contribution plan sponsored by the Employer, that may be used to satisfy the ADP Test, the ACP Test or the Top-Heavy minimum allocation requirement, and that is subject to the distribution
and nonforfeitability requirements of Code Section 401(k) when allocated to Participants' Accounts in the Plan. If elected in the Adoption Agreement, the Employer may elect to treat all or any portion of a Matching Contribution as a
Qualified Matching Contribution.

(ttt) A "**Qualified Nonelective Contribution**" means any Employer Contribution made to this Plan, or
any other defined contribution plan sponsored by the Employer, that may be used to satisfy the ADP Test, the ACP Test or the Top-Heavy minimum allocation requirement, and that is subject to the distribution
and nonforfeitability requirements of Code Section 401(k) when allocated to Participants' Accounts in the Plan. If elected in the Adoption Agreement, the Employer may elect to treat all or any portion of a Nonelective Contribution as a
Qualified Nonelective Contribution.

(uuu) A "**Qualified Optional Survivor Annuity**" means a Qualified Joint and Survivor Annuity other
than the "automatic annuity form" described in Section 16.5(a) that provides a survivor annuity to the Participant's surviving Spouse equal to the following percentage of the amount being paid to the Participant: (a) if
the "automatic annuity form" designated in the Adoption Agreement provides a survivor annuity that is less than 75% of the amount payable to the Participant, the Qualified Optional Survivor Annuity shall provide a

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survivor annuity equal to 75% of the amount payable to the Participant; or (b) if the "automatic annuity form" designated in the Adoption Agreement provides a survivor annuity that is 75% or more of the amount payable to the Participant, the Qualified Optional Survivor Annuity shall provide a survivor annuity equal to 50% of the amount payable to the Participant.

(vvv) A "**Qualified Preretirement Survivor Annuity**" means an annuity payable for the life of a
Participant's surviving Spouse if the Participant dies prior to his Benefit Payment Date.

(www) A "**Qualified Voluntary Employee Contribution (QVEC)**" means any voluntary, deductible
employee contribution made by a Participant prior to January 1, 1987 in accordance with provisions of the Code that are no longer in effect.

(xxx) A "**Regular Matching Contribution**" means any Matching Contribution made to the Plan at the
rate specified in the Adoption Agreement, other than the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) an Additional Discretionary Matching Contribution.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) a True-Up Matching Contribution.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) a Safe Harbor Matching Contribution.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) a Qualified Matching Contribution.

(yyy) A "**Related Employer**" means any corporation or business that would be aggregated with an
Employer for a relevant purpose under Code Section 414, including members of an affiliated service group under Code Section 414(m), a controlled group of corporations under Code Section 414(b), or a group of trades or businesses under
common control under Code Section 414(c) of which the adopting Employer is a member, and any other entity required to be aggregated with the Employer pursuant to Code Section 414(o).

(zzz) A Participant's "**Required Beginning Date**" means the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) If elected in the Adoption Agreement, Required Beginning Date means April 1 of the calendar year following
the calendar year in which the Participant attains age 70 1/2.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) If elected in the Adoption Agreement, Required Beginning Date means the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) for a Participant who is not a "5% owner", April 1 of the calendar year following the calendar
year in which occurs the later of the Participant's (i) attainment of age 70 1/2 or (ii) Settlement Date

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) for a Participant who is a "5% owner", April 1 of the calendar year following the calendar
year in which the Participant attains age 70 1/2.

A Participant is a "5% owner" if he is a 5% owner, as defined in Code Section 416(i) and determined in accordance with Code Section 416, but without regard to whether the Plan is top-heavy, for the Plan Year ending with or within the calendar year in which the Participant attains age 70 1/2. The Required Beginning Date of a Participant who is a "5% owner" hereunder shall not be re-determined if the Participant ceases to be a 5% owner as defined in Code Section 416(i) with respect to any subsequent Plan Year.

(aaaa) A "**Rollover Contribution**" means any rollover contribution made to the Plan by an individual,
as may be permitted under the Adoption Agreement.

(bbbb) A "**Roth 401(k) Contribution**" means any 401(k) Contribution made on behalf of a Participant
for a Plan Year beginning after December 31, 2005, that is irrevocably designated as being made pursuant to, and is intended to comply with, Code Section 402A. Roth 401(k) Contributions are includable in a Participant's taxable gross
income for the year in which they are contributed to the Plan.

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(cccc) The term "**Safe Harbor Contribution**" includes Safe Harbor Matching Contributions, Safe Harbor
Nonelective Contributions, and Prior Safe Harbor Contributions.

(dddd) A "**Safe Harbor Matching Contribution**" means any Employer Contribution made to the Plan as
provided in Article VI that is either a Non-QACA Safe Harbor Matching Contribution or a QACA Safe Harbor Matching Contribution.

(eeee) A "**Safe Harbor Nonelective Contribution**" means any Employer Contribution made to the Plan as
provided in Article VI that is either a Non-QACA Safe Harbor Nonelective Contribution or a QACA Safe Harbor Nonelective Contribution.

(ffff) A "**Self-Employed Individual**" means any individual who has Earned Income for the taxable year
from the trade or business with respect to which the Plan is established or who would have had Earned Income but for the fact that the trade or business had no net profits for the taxable year.

(gggg) The "**Settlement Date**" of a Participant means the date on which a Participant's
interest under the Plan becomes distributable in accordance with Article XV.

(hhhh) The "**Severance Date**" of an Employee means the earlier of (i) the date on which he
retires, dies, or his employment with all Employers and Related Employers is otherwise terminated, or (ii) the first anniversary of the first date of a period during which he is absent from work with all Employers and Related Employers for any
other reason; provided, however, that the following special rules shall apply:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) If the Employee terminates employment with or is absent from work with all Employers and Related Employers on
account of service with the armed forces of the United States, he shall not incur a Severance Date if he is eligible for reemployment rights under the Uniformed Services Employment and Reemployment Rights Act of 1994 and he returns to work with an
Employer or a Related Employer within the period during which he retains such reemployment rights, but, if he does not return to work within such period, his Severance Date shall be the earlier of (i) the date which is one year after his
absence commenced or (ii) the last day of the period during which he retains such reemployment rights.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) If the Employee is on a Maternity/Paternity Absence beyond the first anniversary of the first day of such
absence, he shall not incur a Severance Date if he returns to employment before the second anniversary of the first day of such absence but, if he does not return within such period, his Severance Date shall be the second anniversary of the first
date of such Maternity/Paternity Absence. Unless otherwise provided in the Adoption Agreement, the provisions of this paragraph shall apply solely for purposes of preventing a Break in Eligibility Service or a Break in Vesting Service.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) If provided in the Adoption Agreement, if the Employee is on a paid leave of absence beyond the first
anniversary of the first day of such absence, he shall not incur a Severance Date if he returns to employment before the second anniversary of the first day of such absence but, if he does not return within such period, his Severance Date shall be
the first anniversary of the first date of such paid leave of absence.

(iiii) A "**Single Life Annuity**" means an annuity payable for the life of a Participant.

(jjjj) A Participant's "**Spouse**" means the person to whom the Participant is legally married
under the laws of the state or country in which the marriage originated, even if such marriage is not recognized under the laws of the state or country in which the Participant resides. Effective June 26, 2013, the term Spouse will apply with
respect to a Participant who is married to an individual of the same sex. Additionally, a Plan will not

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be treated as failing to meet the requirements of Code Section 401(a) merely because it did not recognize the same-sex spouse of a Participant as a Spouse before June 26, 2013 or prior to September 16, 2013, if it only recognized the same-sex Spouse of a Participant domiciled in a state that recognized same-sex marriages. However, effective September 13, 2013, a marriage of same-sex individuals must be recognized if it was validly entered into in a state whose laws authorize the marriage even if the married couple is domiciled in a state that does not recognize the validity of same-sex marriages.

(kkkk) A "**Standard Nonelective Contribution**" means a Nonelective Contribution made in accordance
with the provisions of Section 6.2.

(llll) A "**Sub-Account**" means any of the individual sub-accounts of a Participant's Account that is maintained as provided in Article VIII.

(mmmm) A "**Transfer Contribution**" means any amount transferred to the Plan on an Employee's
behalf directly from another qualified plan pursuant to a trust to trust transfer as provided in Section 21.18.

(nnnn) A "**True-Up Matching Contribution**" means any Matching
Contribution made to the Plan for a Plan Year that when aggregated with the Regular Matching Contributions made on a Participant's behalf for the Plan Year will provide Matching Contributions at the maximum rate specified in the Plan taking
into account the Participant's contributions for the full Plan Year that are eligible for match and his Compensation for the full Plan Year.

(oooo) The "**Trust**" means the trust, annuity contracts, or insurance contracts maintained by the
Trustee under the Trust Agreement.

(pppp) The "**Trust Agreement**" means any separate agreement or agreements entered into between the
Plan Sponsor and the Trustee relating to the holding, investment, and reinvestment of the assets of the Plan, together with all amendments thereto and shall include any agreement establishing an annuity or insurance contract (other than a life,
health or accident, property, casualty, or liability insurance contract) for the investment of assets if the contract would, except for the fact that it is not a trust, constitute a qualified trust under Code Section 401. All provisions of the
Trust Agreement must be applicable to all adopting Employers of that trust. The Trust Agreement must be in a document separate from this Plan.

(qqqq) The "**Trustee**" means the trustee or any successor trustee which at the time shall be
designated, qualified, and acting under the Trust Agreement. The Plan Sponsor may designate a person or persons other than the Trustee to perform any responsibility of the Trustee under the Plan, other than trustee responsibilities as defined in
ERISA Section 405(c)(3), and the Trustee shall not be liable for the performance of such person in carrying out such responsibility except as otherwise provided by ERISA. The term Trustee shall include any delegate of the Trustee as may be
provided in the Trust Agreement.

(rrrr) A "**Trust Fund**" means any fund maintained under the Trust by the Trustee.

(ssss) A "**Valuation Date**" means the date or dates designated for the purpose of valuing the General
Fund and each Investment Fund and adjusting Accounts and Sub-Accounts thereunder, which dates need not be uniform with respect to the General Fund, each Investment Fund, Account, or Sub-Account. A Valuation Date must occur on the last day of the Plan Year. However, the Administrator may value the General Fund or any Investment Fund more frequently, including, but not limited to, semi-annually,
quarterly, monthly, or each day a stock exchange under the Plan is open for business.

(tttt) The "**Vesting Service**" of an Employee means the period or periods of service credited to him
under the provisions of Article II for purposes of determining his vested interest in his Employer Contributions Sub-Account, if Employer Contributions are provided for under Article VI.

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**1.2** **Interpretation** 

Where required by the context, the noun, verb, adjective, and adverb forms of each defined term shall include any of its other forms. Wherever used herein, the masculine pronoun shall include the feminine or gender neutral where applicable (and vice versa), the singular shall include the plural, and the plural shall include the singular.

**ARTICLE II** 

**SERVICE** 

**2.1** **Special Definitions** 

For purposes of this Article, the following terms have the following meanings.

(a) If the Adoption Agreement provides for elapsed time crediting for either Vesting or Eligibility Service, the
" **continuous service**" of an Employee means the continuous service credited to him in accordance with the provisions of this Article.

(b) If the Adoption Agreement provides for Hours of Service crediting for Eligibility Service, an
" **eligibility computation period**" means (i) the 12-consecutive month period beginning on his Employment Commencement Date, and (ii) either each 12-consecutive month period beginning on an anniversary of such date or, if provided in the Adoption Agreement, each Plan Year beginning after such date; provided, however, that if an Employee's
Employment Commencement Date is prior to the effective date of the Plan, a Plan Year shall not mean any short Plan Year beginning on the effective date of the Plan, if any, but shall mean any 12-consecutive month period beginning before the effective date of the Plan that would have been a Plan Year if the Plan had been in effect.

If provided in the Adoption Agreement, if an Employee returns to active employment after a Break in Eligibility Service and if he had previously completed sufficient Hours of Service during a prior "eligibility computation period" to prevent a Break in Eligibility Service, his initial "eligibility computation period" for purposes of determining his years of Eligibility Service following such return shall begin on his Employment Commencement Date following the Break in Eligibility Service. Subsequent "eligibility computation periods" shall be based on anniversaries of such Employment Commencement Date or, if provided in the Adoption Agreement, Plan Years beginning after such date.

(c) If the Adoption Agreement provides for Hours of Service crediting for Vesting Service, a "**vesting computation period**" means the 12-month period specified in the Adoption Agreement.

**2.2** **Crediting of Hours of Service** 

An Employee shall be credited with an Hour of Service for:

(a) Each hour for which he is paid, or entitled to payment, for the performance of duties for an Employer, a
Predecessor Employer, or a Related Employer during the applicable computation period; provided, however, that hours compensated at a premium rate shall be treated as straight-time hours.

(b) Subject to the provisions of Section 2.4, each hour for which he is paid, or entitled to payment, by an
Employer, a Predecessor Employer, or a Related Employer 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), lay-off, jury duty, military duty, or leave of absence.

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(c) Each hour for which he would have been scheduled to work for an Employer, a Predecessor Employer, or a Related
Employer during the period that he is absent from work because of service with the armed forces of the United States provided he is eligible for reemployment rights under the Uniformed Services Employment and Reemployment Rights Act of 1994 and
returns to work with an Employer or a Related Employer within the period during which he retains such reemployment rights; provided, however, that the same Hour of Service shall not be credited under paragraph (b) of this Section and under this
paragraph (c).

(d) Each hour for which back pay, irrespective of mitigation of damages, is either awarded or agreed to by an
Employer, a Predecessor Employer, or a Related Employer; provided, however, that the same Hour of Service shall not be credited both under paragraph (a) or (b) or (c) of this Section, as the case may be, and under this paragraph (d); and
provided, further, that the crediting of Hours of Service for back pay awarded or agreed to with respect to periods described in such paragraph (b) shall be subject to the limitations set forth therein and in Section 2.4.

(e) If the Adoption Agreement provides for Hours of Service crediting for Eligibility or Vesting Service, solely
for purposes of determining whether an Employee who is on a Maternity/Paternity Absence has incurred a Break in Eligibility Service or a Break in Vesting Service for a computation period, Hours of Service shall include those hours with which such
person would otherwise have been credited but for such Maternity/Paternity Absence, or shall include 8 Hours of Service for each day of Maternity/Paternity Absence if the actual hours to be credited cannot be determined; except that not more than
the minimum number of hours required to prevent a Break in Eligibility Service or a Break in Vesting Service shall be credited by reason of any Maternity/Paternity Absence; provided, however, that any hours included as Hours of Service pursuant to
this paragraph shall be credited to the computation period in which the absence from employment begins, if such person otherwise would incur a Break in Eligibility Service or a Break in Vesting Service in such computation period, or, in any other
case, to the immediately following computation period.

(f) If the Adoption Agreement provides for Hours of Service crediting for Eligibility or Vesting Service, solely
for purposes of determining whether he has incurred a Break in Eligibility Service or a Break in Vesting Service, each hour for which he would have been scheduled to work for an Employer, a Predecessor Employer, or a Related Employer during the
period of time that he is absent from work on an approved leave of absence pursuant to the Family and Medical Leave Act of 1993; provided, however, that Hours of Service shall not be credited to an Employee under this paragraph if the Employee fails
to return to employment with an Employer or a Related Employer following such leave.

Except as otherwise specifically provided with respect to Predecessor Employers or as otherwise provided in the Adoption Agreement, Hours of Service shall not be credited for employment with a corporation or business prior to the date such corporation or business becomes a Related Employer.

**2.3** **Hours of Service Equivalencies** 

Notwithstanding any other provision of the Plan to the contrary, if an Employer does not maintain records that accurately reflect actual hours of service with respect to an Employee, the Employer shall credit Hours of Service in accordance with one of the equivalencies described in this Section. In addition, the Administrator may prescribe rules crediting Hours of Service in accordance with one of the equivalencies described in this Section either for all Employees or for Employees in one or more different classifications (provided such classifications are reasonable and determinable). Hours of Service shall be credited hereunder in a consistent and nondiscriminatory manner.

In accordance with this Section, an Employee may be credited with:

(a) 10 Hours of Service for each day on which he performs an Hour of Service;

(b) 45 Hours of Service for each week in which he performs an Hour of Service;

(c) 95 Hours of Service for each semi-monthly payroll period in which he performs an Hour of Service; or

(d) 190 Hours of Service for each month in which he performs an Hour of Service.

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**2.4** **Limitations on Crediting of Hours of Service** 

In applying the provisions of Section 2.2(b), the following shall apply:

(a) An hour for which a person is directly or indirectly paid, or entitled to payment, on account of a period
during which no duties are performed shall not be credited to him if such payment is made or due under a plan maintained solely for the purpose of complying with applicable workers' compensation, unemployment compensation, or disability
insurance laws.

(b) Hours of Service shall not be credited with respect to a payment which solely reimburses a person for medical
or medically-related expenses incurred by him.

(c) A payment shall be deemed to be made by or due from an Employer, a Predecessor Employer, or a Related Employer
(i) regardless of whether such payment is made by or due from such employer directly or indirectly, through (among others) a trust fund or insurer to which any such employer contributes or pays premiums, and (ii) regardless of whether
contributions made or due to such trust fund, insurer, or other entity are for the benefit of particular persons or are on behalf of a group of persons in the aggregate.

(d) Except as otherwise provided in the Adoption Agreement, no more than 501 Hours of Service shall be credited to
a person on account of any single continuous period during which he performs no duties (whether or not such period occurs in a single computation period), unless no duties are performed due to service with the armed forces of the United States for
which the person retains reemployment rights as provided in Section 2.2(c).

**2.5** **Department of Labor Rules** 

The rules set forth in paragraphs (b) and (c) of Department of Labor Regulations Section 2530.200b-2, which relate to determining Hours of Service attributable to reasons other than the performance of duties and crediting Hours of Service to computation periods, are hereby incorporated into the Plan by reference.

**2.6** **Crediting of "Continuous Service"** 

A person shall be credited with "continuous service" for the aggregate of the periods of time between his Employment Commencement Date and the Severance Date that next follows such Employment Commencement Date; provided, however, that if an Employee's Severance Date occurs and such Employee has an Employment Commencement Date within the 12-consecutive month period following the earlier of the first date of his absence or his Severance Date, he shall be credited with "continuous service" for the period between his Severance Date and such Employment Commencement Date.

**2.7** **Crediting Eligibility Service** 

Eligibility Service shall be credited as provided below:

(a) If the Adoption Agreement provides for Hours of Service crediting for Eligibility Service, an Employee shall be
credited with a year of Eligibility Service for each "eligibility computation period" in which he completes at least 1,000 Hours of Service, or such other number of Hours of Service provided in the Adoption Agreement. If the Adoption
Agreement provides that the " eligibility computation period" changes to the Plan Year, an Employee who is credited with 1,000 Hours of Service (or such other number of Hours of Service specified in the Adoption Agreement) in both the
initial "eligibility computation period" and the first Plan Year that commences prior to the first anniversary of the Employee's initial "eligibility computation period" shall be credited with 2 years of Eligibility
Service.

(b) If the Adoption Agreement provides for elapsed time crediting for Eligibility Service, an Employee shall be
credited with Eligibility Service equal to his "continuous service". If provided in the Adoption Agreement, Eligibility Service shall be computed to the nearest 1/12th of a year treating each calendar month or portion of a calendar month
in which an Employee is credited with "continuous service" as 1/12th year of Eligibility Service.

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(c) Notwithstanding the provisions of paragraph (a) or (b), as applicable, to the extent provided in the
Adoption Agreement, if an Employee incurs a Break in Eligibility Service, Eligibility Service completed by the Employee prior to such Break in Eligibility Service, shall be disregarded.

**2.8** **Crediting Vesting Service** 

Vesting Service shall be credited as provided below:

(a) If the Adoption Agreement provides for Hours of Service crediting for Vesting Service, an Employee shall be
credited with a year of Vesting Service for each "vesting computation period" during which he completes at least 1,000 Hours of Service, or such other number of Hours of Service specified in the Adoption Agreement.

(b) If the Adoption Agreement provides for elapsed time crediting for Eligibility Service, an Employee shall be
credited with Vesting Service equal to his "continuous service". If provided in the Adoption Agreement, Vesting Service shall be computed to the nearest 1/12th of a year treating each calendar month or portion of a calendar month in
which an Employee is credited with "continuous service" as 1/12th year of Vesting Service.

(c) Notwithstanding the provisions of paragraph (a) or (b), as applicable, if provided in the Adoption
Agreement, the following service shall be disregarded in determining an Employee's Vesting Service:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Service completed by the Employee prior to the original effective date of the Plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Service completed by the Employee prior to his attainment of age 18.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To the extent provided in the Adoption Agreement, service completed by an Employee prior to a Break in Vesting
Service.

**2.9** **Exclusion of Vesting Service Completed Following a Break for Determining Vested Interest in Prior Accrued Benefit** 

Notwithstanding any other provision of the Plan to the contrary, if provided in the Adoption Agreement, Vesting Service completed by an Employee after a Break in Vesting Service shall not be included in determining his vested interest in his Account attributable to employment prior to such Break in Vesting Service if the number of his consecutive Breaks in Vesting Service is 5 or more.

**2.10** **Crediting of Hours of Service with Respect to Short Computation Periods** 

The following provisions shall apply with respect to crediting Hours of Service with respect to any short computation period:

(a) For purposes of this Article, the following terms have the following meanings:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) An "old computation period" means any computation period that ends immediately prior to a change in
the computation period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) A "short computation period" means any computation period of fewer than 12 consecutive months.

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(b) Notwithstanding any other provision of the Plan to the contrary, no person shall incur a Break in Eligibility
Service or a Break in Vesting Service for a "short computation period" solely because of such "short computation period".

(c) For purposes of determining the years of Eligibility Service to be credited to an Employee, an
"eligibility computation period" shall not include the "short computation period", but shall include the 12-consecutive month period ending on the last day of the "short
computation period" and the 12-consecutive month period ending on the first anniversary of the last day of the "old computation period"; provided, however, that no more than one year of
Eligibility Service shall be credited to an Employee with respect to such periods.

(d) For purposes of determining the years of Vesting Service to be credited to an Employee, a "vesting
computation period" shall not include the "short computation period", but if an Employee completes at least the number of Hours of Service required under the Adoption Agreement for a year of Vesting Service in the 12-consecutive month period beginning on the first day of the "short computation period", such Employee shall be credited with a year of Vesting Service for such 12-consecutive month period.

**2.11** **Change of Service Crediting Method** 

Notwithstanding any other provision of the Plan to the contrary, if an amendment to the Plan or a transfer of employment from employment covered under another qualified plan maintained by an Employer or a Related Employer results in a change in the method of crediting Eligibility and/or Vesting Service from the Hours of Service method to the elapsed time method or vice versa, Eligibility and/or Vesting Service shall be credited to an affected Employee in accordance with Treasury Regulations Section 1.410(a)-7(f)(1).

**ARTICLE III** 

**ELIGIBILITY** 

**3.1** **Eligibility** 

If this is an amendment and restatement of the Plan, each Covered Employee who was an Eligible Employee with respect to a particular contribution source immediately prior to the effective date of the restatement shall continue to be an Eligible Employee with respect to such contribution source on such effective date. Otherwise, a Covered Employee shall become an Eligible Employee with respect to a particular contribution source as of the applicable Entry Date, as provided in the Adoption Agreement, upon satisfying the requirements in the Adoption Agreement, if any. In certain cases, service performed under a public contract subject to the Davis-Bacon Act or to any other federal, state, or municipal Prevailing Wage Law, may not be subject to a minimum service or minimum age requirement for an Eligible Employee to receive a Prevailing Wage Contribution.

**3.2** **Transfers of Employment** 

If an Employee is transferred directly from employment with an Employer or with a Related Employer in a capacity other than as a Covered Employee to employment as a Covered Employee, he shall become an Eligible Employee as of the later of the date he is so transferred or the date he would have become an Eligible Employee in accordance with the provisions of Section 3.1 if he had been a Covered Employee for his entire period of employment with the Employer or Related Employer.

**3.3** **Reemployment** 

If a person who terminated employment with an Employer and all Related Employers is reemployed as a Covered Employee and if he had been an Eligible Employee prior to his termination of employment, he shall again become an Eligible Employee on the date he is reemployed, unless the Plan applies an Eligibility Service requirement and the Covered Employee's prior Eligibility Service is disregarded under the provisions of the Adoption Agreement. Otherwise, the Covered Employee's eligibility to participate shall be determined in accordance with Section 3.1.

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If such person was not an Eligible Employee prior to his termination of employment, but had satisfied the requirements of Section 3.1 prior to such termination, he shall become an Eligible Employee as of the later of (1) the date he is reemployed or (2) the date he would have become an Eligible Employee in accordance with the provisions of Section 3.1 if he had continued employment as a Covered Employee, unless the Plan applies an Eligibility Service requirement and the Covered Employee's prior Eligibility Service is disregarded under the provisions of the Adoption Agreement. If the Covered Employee's prior Eligibility Service is disregarded under the Adoption Agreement solely because the Covered Employee has not completed a year of Eligibility Service upon reemployment, upon completion of such year of Eligibility Service the Covered Employee shall participate retroactively to the date described in clause (1) or (2) above, as applicable. Otherwise, the Covered Employee's eligibility to participate shall be determined in accordance with Section 3.1.

In any other case, the eligibility of a person who terminated employment with an Employer and all Related Companies and who is reemployed by an Employer or a Related Company to participate in the Plan shall be determined in accordance with Section 3.1 or 3.2.

**3.4** **Notification Concerning New Eligible Employees** 

Each Employer shall notify the Administrator as soon as practicable of Covered Employees becoming Eligible Employees as of any date.

**3.5** **Effect and Duration** 

Upon becoming an Eligible Employee with respect to a contribution source, a Covered Employee shall be entitled to make or receive contributions with respect to such source, provided with respect to Employer Contributions, that he meets any applicable requirements therefor. Eligible Employees shall be bound by all the terms and conditions of the Plan and the Trust Agreement. A person shall continue as an Eligible Employee only so long as he continues employment as a Covered Employee.

**3.6** **Waiver of Participation** 

If elected in the Adoption Agreement, an Employee who is in an eligible class of Employees as set forth in Section 3.1 may elect to waive participation in the Plan in accordance with the following provisions:

(a) An Employee may make a one-time irrevocable election to waive
participation in the Plan. However, the Administrator may in its sole discretion elect not to grant a waiver to one or more Eligible Employees if the Eligible Employee is not an HCE and is not likely to become an HCE and if the Administrator
determines that such waiver may cause the Plan for any Plan Year to fail to satisfy one of the tests in Code Section 410(b)(1)(A) or Code Sections 410(b)(1)(B) and (C). The Employee's election to waive participation in the Plan must be in
writing and must be delivered to the Administrator on or before the date the Employee first becomes eligible to participate in any plan of the Employer. Notwithstanding the foregoing however, once an Employee has become a Participant in the Plan, no
waiver can be made. If this is an amendment and restatement of this Plan and a waiver of participation is not elected in the Adoption Agreement, all prior irrevocable waivers will remain in effect after the adoption date of such amendment and
restatement.

(b) The Administrator will furnish any form required to make an election under this Section, which may include the
requirement for consent by the Employee's Spouse.

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**ARTICLE IV** 

**401(K) CONTRIBUTIONS** 

**4.1** **401(k) Contributions** 

If provided in the Adoption Agreement, effective as of the date he becomes an Eligible Employee, each Eligible Employee may elect, in accordance with rules prescribed by the Administrator, to have 401(k) Contributions made each payroll period on his behalf by his Employer as provided in the Adoption Agreement. An Eligible Employee's election shall include his authorization for his Employer to reduce his Compensation and make 401(k) Contributions on his behalf each payroll period. The amount to be withheld from an Eligible Employee's Compensation as 401(k) Contributions shall be a specified dollar amount or percentage of Compensation, as permitted under rules prescribed by the Administrator, not to exceed the maximum contribution amount specified in the Adoption Agreement. Unless an Eligible Employee is subject to an ACA, if the Eligible Employee does not make a timely election to have 401(k) Contributions made to the Plan as of the first Entry Date he becomes eligible to participate, he shall be deemed to have elected a 0% reduction and may only change such deemed election pursuant to the provisions of this Article for amending reduction authorizations.

401(k) Contributions on behalf of an Eligible Employee shall commence as of the date specified in the Adoption Agreement; provided, however, that in no event shall an Eligible Employee's salary reduction authorization become effective earlier than the later of (a) the effective date of the provisions permitting 401(k) Contributions or (b) the date such provisions are adopted. Under no circumstances may a salary reduction authorization be adopted retroactively. 401(k) Contributions will constitute a payroll deduction authorization for purposes of applicable state law.

**4.2** **Roth 401(k) Contributions** 

If provided in the Adoption Agreement, an Eligible Employee may designate, in accordance with rules prescribed by the Administrator, that a portion or all (as permitted by the Administrator) of his 401(k) Contributions be treated as Roth 401(k) Contributions. Any such designation must be made before the Compensation to which the Participant's 401(k) Contribution relates becomes available to the Eligible Employee and shall remain in effect until the Eligible Employee amends his election as prescribed in this Article. Except as provided in the Adoption Agreement with respect to Eligible Employee subject to an ACA, if an Eligible Employee does not affirmatively designate that his 401(k) Contributions are to be treated as Roth 401(k) Contributions, his 401(k) Contributions shall be treated as Pre-Tax 401(k) Contributions.

Any Roth 401(k) Contributions made to the Plan on behalf of a Participant shall be allocated to a separate Sub-Account maintained with respect to such contributions. The Administrator shall maintain a record of the portion of a Participant's Roth 401(k) Contributions Sub-Account that is not taxable upon distribution from the Plan. Earnings, losses, and other credits and charges shall be allocated on a reasonable and consistent basis among a Participant's Roth 401(k) Contributions Sub-Account and his other Sub-Accounts under the Plan. No amounts other than Roth 401(k) Contributions and properly attributable earnings shall be credited to a Participant's Roth 401(k) Contributions Sub-Account. Notwithstanding the foregoing, Designated Roth Rollover Contributions and In-Plan Roth Rollover Contributions may be allocated to a Participant's Roth 401(k) Contributions Sub-Account.

Notwithstanding any other provision of the Plan to the contrary, any distribution from a Participant's Roth 401(k) Contributions Sub-Account made after the Participant's 5-taxable-year period of participation, as described in Code Section 402A(d)(2)(B), that is a qualified distribution under Code Section 402A(d)(2)(A), shall not be taxable to the Participant or his Beneficiary. Except as otherwise provided in Section 5.11, the Participant's 5-taxable-year period of participation shall begin on January 1 of the taxable year in which the Participant first makes a Roth 401(k) Contribution to the Plan that is not distributed as an "excess deferral" or "excess contribution" (as those terms are defined in Sections 7.1(l) and 7.1(k), respectively) and is not returned as a permissible withdrawal in accordance with the provisions of Code Section 414(w).

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**4.3** **Special Bonus/Commissions Election** 

If provided in the Adoption Agreement, an Eligible Employee may authorize a special reduction in that portion of his Compensation that is attributable to any Employer paid cash bonuses made for the Plan Year and/or his commissions. Any such election is subject to the limits specified in the Adoption Agreement. The Employer may designate the bonuses for which the special reduction authorization is available; provided, however, that such designation shall be made on a uniform and non-discriminatory basis.

Notwithstanding any other provision of the Plan to the contrary, if a person is no longer a Covered Employee on the date a bonus or commission would otherwise be paid, no 401(k) Contribution with respect to such bonus or commission shall be made on his behalf, and the person shall receive payment of his full bonus or commission, if any.

**4.4** **True-Up 401(k) Contributions** 

If provided in the Adoption Agreement, an Eligible Employee whose 401(k) Contributions for the Plan Year will be less than the maximum allowed under the Adoption Agreement for the full Plan Year may authorize a special reduction in his Compensation for those payroll periods designated by the Employer (in a uniform and non-discriminatory manner) in an amount up to 100% of his Compensation for such payroll periods, provided that the Eligible Employee's total 401(k) Contributions for the Plan Year do not exceed the maximum allowed under the Adoption Agreement for the full Plan Year.

**4.5** **Combined Limit on 401(k) and After-Tax Contributions** 

If provided in the Adoption Agreement, in no event may the 401(k) Contributions made on behalf of an Eligible Employee for the Plan Year, when combined with the After-Tax Contributions made by the Eligible Employee for the Plan Year, exceed the percentage specified in the Adoption Agreement of the Eligible Employee's Compensation for the Plan Year.

**4.6** **Catch-Up 401(k) Contributions** 

If provided in the Adoption Agreement, an Eligible Employee who is or will be age 50 or older by the end of the taxable year may make Catch-Up 401(k) Contributions to the Plan in excess of the limits otherwise applicable to 401(k) Contributions under the Plan, but not in excess of (i) the dollar limit in effect under Code Section 414(v)(2)(B)(i) for the taxable year ($5,500 for 2012) or (ii) the contribution limit prescribed in the Adoption Agreement, if any, provided that such contribution limit allows the Eligible Employee to make 401(k) Contributions of not less than 75% of such Eligible Employee's Compensation. Otherwise applicable limits that do not apply to Catch-Up 401(k) Contributions include: (1) except as provided in clause (ii) above, the contribution limitation described in the Adoption Agreement; (2) the dollar limitation on 401(k) Contributions under Code Section 402(g), described in Section 7.2; (3) the limitations on "annual additions" in effect under Code Section 415, described in Section 7.15; and (4) the limitation on 401(k) Contributions for Highly Compensated Employees under Code Section 401(k)(3), described in Section 7.4.

If the percentage of Compensation limit described in the Adoption Agreement or the administrative limit described in Section 7.4, as applicable, changes during the Plan Year, for purposes of determining Catch-Up 401(k) Contributions for the Plan Year in which the change occurs, the limit shall be determined under one of the following methods, as determined by the Administrator:

(a) The limit shall be the sum of the dollar amounts of the limits applicable to the Eligible Employee for each
portion of the Plan Year.

(b) The limit shall be the product of the Eligible Employee's Compensation for the Plan Year multiplied by
the time-weighted average of the percentage limits.

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(c) The limit shall be the product of the Eligible Employee's "test compensation", as defined in
Section 7.1(r), multiplied by the time-weighted averages of the percentage limits.

**4.7** **Amendments to Reduction Authorization** 

An Eligible Employee may elect, in the manner prescribed by the Administrator, to change the amount of his future Compensation that his Employer contributes on his behalf as 401(k) Contributions and, if Roth 401(k) Contributions are provided in the Adoption Agreement, to change his designation of all or a part of his 401(k) Contributions as Pre-Tax or Roth 401(k) Contributions. An Eligible Employee may amend his reduction authorization as of the dates prescribed in the Adoption Agreement by giving such number of days advance notice of his election as the Administrator may prescribe. An Eligible Employee who amends his reduction authorization shall be limited to selecting an amount of his Compensation that is otherwise permitted under this Article IV. 401(k) Contributions shall be made on behalf of such Eligible Employee by his Employer pursuant to his properly amended reduction authorization commencing with Compensation paid to the Eligible Employee on or after the date such amendment is effective, until otherwise altered or terminated in accordance with the Plan.

**4.8** **Suspension of 401(k) Contributions** 

An Eligible Employee on whose behalf 401(k) Contributions are being made may elect, in the manner prescribed by the Administrator, to have such contributions suspended at any time by giving such number of days advance notice of his election as the Administrator may prescribe. Any such voluntary suspension shall take effect as soon as administratively feasible after expiration of any required notice period and shall remain in effect until 401(k) Contributions are resumed as hereinafter set forth.

**4.9** **Resumption of 401(k) Contributions** 

An Eligible Employee who has voluntarily suspended his 401(k) Contributions may elect, in the manner prescribed by the Administrator, to have such contributions resumed as of the date(s) provided in the Adoption Agreement for modification of contribution elections, by giving such number of days advance notice of his election as the Administrator may prescribe. Notwithstanding the foregoing, the Administrator may establish a minimum suspension period, provided that such minimum suspension period is applied on a consistent and non-discriminatory basis.

**4.10** **Automatic Contribution Arrangement (ACA)** 

If the Adoption Agreement provides for an ACA, except as otherwise provided in Section 4.13, an Employer shall automatically reduce the Compensation payable to an Eligible Employee who is subject to the ACA and make 401(k) Contributions on his behalf in the amount specified in the Adoption Agreement. 401(k) Contributions made in accordance with this Section shall be treated as Pre-Tax 401(k) Contributions or Roth 401(k) Contributions, as provided in the Adoption Agreement.

Automatic 401(k) Contributions on behalf of an Eligible Employee shall commence as prescribed in the Adoption Agreement; provided, however, that unless the ACA is a QACA or an EACA, the Administrator may prescribe a declination period in which an Eligible Employee may affirmatively elect not to participate in the ACA. Subject to the automatic escalation provisions of Section 4.11, if applicable, automatic 401(k) Contributions shall continue on an Eligible Employee's behalf in accordance with the provisions of this Section until the Eligible Employee affirmatively elects, as provided in Section 4.13, to change the amount of his 401(k) Contributions, to have 401(k) Contributions suspended, or to change his designation for future 401(k) Contributions between Pre-Tax and Roth 401(k) Contribution. Automatic 401(k) Contributions made under an EACA or QACA must be applied uniformly and meet the requirements of Code Section 414(w) and Code Section 401(k)(13), as applicable.

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**4.11** **Automatic Escalation Provisions** 

If provided in the Adoption Agreement, except as otherwise provided in Section 4.13, an Employer shall automatically increase the amount of the 401(k) Contributions it makes on behalf of each of its Eligible Employees who is subject to the automatic escalation provision and is not making 401(k) Contributions equal to or greater than the maximum automatic contribution amount specified in the Adoption Agreement. As of the adjustment date specified in the Adoption Agreement, the Compensation otherwise payable to an Eligible Employee subject to automatic escalation shall be further reduced in the amount necessary to provide the increase specified in the Adoption Agreement, and such amount shall be contributed on the Eligible Employee's behalf as 401(k) Contributions. Any additional 401(k) Contributions made in accordance with this Section shall be treated as Pre-Tax 401(k) Contributions and/or Roth 401(k) Contributions, as specified in the Adoption Agreement.

**4.12** **Notice of ACA or Automatic Escalation Provisions** 

The Administrator shall provide each Eligible Employee who is or becomes subject to an ACA and/or automatic escalation provision a notice explaining (i) the automatic reduction in his Compensation for purposes of making 401(k) Contributions in accordance with the ACA and/or automatic escalation provision (including the amount of such reduction), (ii) the Eligible Employee's right to affirmatively elect either a different reduction amount or no reduction, (iii) the manner in which the Eligible Employee's 401(k) Contributions and, if applicable, any Safe Harbor Contributions, will be invested in the absence of an investment election by the Eligible Employee, and (iv) in the case of an EACA, the Eligible Employee's right to make a withdrawal in accordance with Section 13.11. The notice shall describe the procedures for affirmatively electing not to make 401(k) Contributions or to make 401(k) Contributions in a different amount and the period in which such an election may be made.

In the case of a QACA, the notice shall also include information necessary to satisfy the safe harbor notice requirements described in Section 7.14.

The notice shall be written in a manner calculated to be understood by the average Eligible Employee. The Employer shall provide such notice within a reasonable period before his Compensation is first subject to reduction in accordance with the provisions of the ACA and/or automatic escalation provision. In the case of a QACA or an EACA, the reasonable time requirement is deemed satisfied if the Employer provides such notice within one of the following periods, whichever is applicable:

(a) for an Employee who is an Eligible Employee 90 days before the beginning of the Plan Year, within the period
beginning no more than 90 days and ending no less than 30 days before the beginning of the Plan Year; or

(b) for an Employee who becomes an Eligible Employee after that date, within the period beginning no more than 90
days before the date he becomes an Eligible Employee and ending on the date such employee becomes an Eligible Employee; or

(c) for an Employee who becomes an Eligible Employee after the date specified in paragraph (a) above and for
whom it is not practicable to provide the notice before the date he becomes an Eligible Employee, as soon as practicable on or after the date he becomes an Eligible Employee, and before the pay date for the payroll period that includes the date he
becomes an Eligible Employee.

An Eligible Employee shall have a reasonable period after receiving the notice described herein to elect not to have automatic 401(k) Contributions made on his behalf or to make 401(k) Contributions in a different amount.

If the ACA is not a QACA, but is an EACA and the Adoption Agreement provides that Employees making an affirmative election are excluded from the EACA, then notwithstanding any other provision of this Section, the Administrator is not required to provide the notice described herein to an Eligible Employee who is excluded from the EACA because he makes an affirmative election not to have automatic 401(k) Contributions made on his behalf or to make 401(k) Contributions in a different amount.

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**4.13** **Affirmative Elections under ACA or Automatic Escalation Provisions** 

An Eligible Employee who is subject to an ACA, as described in Section 4.10, may elect out of the ACA by affirmatively electing, in accordance with rules prescribed by the Administrator, either (i) not to have 401(k) Contributions made on his behalf or (ii) to have 401(k) Contributions made on his behalf in a different amount. An Eligible Employee who is subject to the automatic escalation provision described in Section 4.11 may elect out of escalation, in accordance with rules prescribed by the Administrator. If the Plan provides for Roth 401(k) Contributions, any such Eligible Employee may also affirmatively designate that the 401(k) Contributions to be made on his behalf be treated as Roth 401(k) Contributions and/or Pre-Tax 401(k) Contributions, instead of as provided under the ACA or automatic escalation provision. An Eligible Employee's affirmative election will be effective as soon as reasonably practicable following receipt by the Administrator. To avoid having 401(k) Contributions made under the ACA or increased under the automatic escalation provision, an Eligible Employee's affirmative election must be received by the Administrator within a reasonable period of time before the first date 401(k) Contributions are to be withheld from his Compensation pursuant to the ACA or the date 401(k) Contributions are to be increased under the automatic escalation provisions.

An Eligible Employee's affirmative election made in accordance with this Section shall continue in effect until the Eligible Employee makes a subsequent election or until the Eligible Employee's affirmative election expires, as provided in the Adoption Agreement.

Notwithstanding any other provision of the Plan to the contrary, if an Eligible Employee's 401(k) Contributions are suspended because the Eligible Employee receives a hardship withdrawal in accordance with the terms of the Plan or is on an unpaid leave of absence, and the Adoption Agreement does not provide that an Eligible Employee's affirmative election expires upon such suspension, any affirmative election made by the Eligible Employee prior to such suspension shall be re-instated at the end of the mandatory suspension period or upon his return to active employment, as applicable.

If an Eligible Employee's affirmative election expires and the Eligible Employee becomes subject to the ACA and/or the automatic escalation provisions, 401(k) Contributions shall be made on the Eligible Employee's behalf as provided in the Adoption Agreement.

**4.14** **Automatic Escalation for Employees Electing Out of QACA** 

If the Adoption Agreement provides for automatic escalation under a QACA and requires Eligible Employees who have affirmatively elected against automatic enrollment under the QACA to make a separate election out of automatic escalation, automatic escalation shall apply to an Eligible Employee who does not affirmatively elect against it as follows:

(a) If the Eligible Employee is not making any 401(k) Contributions on the applicable adjustment date and the
Adoption Agreement requires Employees with a 0% contribution rate to make a separate election out of automatic escalation, beginning on the applicable adjustment date, the Eligible Employee's Compensation shall be reduced by the amount of the
increase specified in the Adoption Agreement for that default period, and such amount shall be contributed on the Eligible Employee's behalf as 401(k) Contributions.

(b) If the Eligible Employee is making 401(k) Contributions on the applicable adjustment date in an amount less
than the maximum default percentage specified in the Adoption Agreement, the Eligible Employee's Compensation shall be further reduced by the amount of the increase specified in the Adoption Agreement for that default period, and such amount
shall be contributed on the Eligible Employee's behalf as additional 401(k) Contributions.

If the Eligible Employee has not at any time had automatic 401(k) Contributions made under the QACA, the applicable default period shall be determined assuming that automatic contributions commenced to the Participant on the date they would have commenced absent the Eligible Employee's affirmative election against automatic enrollment under the QACA. 401(k) Contributions made in accordance with this Section shall be treated as Pre-Tax 401(k) Contributions and/or Roth 401(k) Contributions, as specified in the Adoption Agreement. 401(k) Contributions shall be increased in accordance with this Section until the earlier of the date the Eligible Employee affirmatively elects out of automatic escalation or the Eligible Employee is making 401(k) Contributions at the maximum default percentage specified in the Adoption Agreement.

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**4.15** **Contributions Limited to Effectively Available Compensation** 

Notwithstanding any other provision of the Plan or of an Eligible Employee's salary reduction authorization, in no event will 401(k) Contributions, including Catch Up 401(k) Contributions, be made for a payroll period in excess of an Eligible Employee's "effectively available" Compensation or, if the Adoption Agreement provides for the special bonus or commission election described in Section 4.3, "effectively available" bonuses or commissions. Effectively available Compensation means the Compensation remaining after all other required amounts have been withheld, e.g., tax withholding, withholding for contributions to a cafeteria plan under Code Section 125, etc. Effectively available bonuses are the bonus amount remaining after all other required amounts have been withheld.

**4.16** **Delivery of 401(k) Contributions** 

As soon after the date an amount would otherwise be paid to an Eligible Employee as it can reasonably be separated from Employer assets, each Employer shall cause to be delivered to the Trustee in cash all 401(k) Contributions attributable to such amounts.

In no event shall an Employer deliver 401(k) Contributions to the Trustee on behalf of an Eligible Employee prior to the date the Eligible Employee performs the services with respect to which the 401(k) Contribution is being made, unless such pre-funding is to accommodate a bona fide administrative concern and is not for the principal purpose of accelerating deductions.

**4.17** **Vesting of 401(k) Contributions** 

A Participant's vested interest in his 401(k) Contributions Sub-Account shall be at all times 100%.

**ARTICLE V** 

**AFTER-TAX AND ROLLOVER CONTRIBUTIONS** 

**5.1** **After-Tax Contributions** 

If provided in the Adoption Agreement, effective as of the date he becomes an Eligible Employee, each Eligible Employee may elect, in accordance with rules prescribed by the Administrator, to make After-Tax Contributions to the Plan as provided in the Adoption Agreement. After-Tax Contributions may be made either by payroll withholding and/or by delivery of a cash amount to an Eligible Employee's Employer as provided in the Adoption Agreement. However, in no event may the After-Tax Contributions made by an Eligible Employee for a Plan Year exceed the maximum specified in the Adoption Agreement, if any. An Eligible Employee's election to make After-Tax Contributions by payroll withholding may be made effective as of the Entry Date on which he becomes an Eligible Employee. An Eligible Employee who does not timely elect to make After-Tax Contributions by payroll withholding as of the first Entry Date on which he becomes eligible to participate shall be deemed to have elected not to make After-Tax Contributions and may only change such deemed election pursuant to the provisions of this Article for amending his payroll withholding authorization.

After-Tax Contributions by payroll withholding shall commence as of the date specified in the Adoption Agreement.

**5.2** **Combined Limit on 401(k) and After-Tax Contributions** 

If provided in the Adoption Agreement, in no event may the After-Tax Contributions made by an Eligible Employee for the Plan Year, when combined with the 401(k) Contributions made on behalf of the Eligible Employee for the Plan Year, exceed the percentage specified in the Adoption Agreement of the Eligible Employee's Compensation for the Plan Year.

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**5.3** **Amendments to Payroll Withholding Authorization** 

An Eligible Employee may elect, in the manner prescribed by the Administrator, to change the amount of his future Compensation that he contributes to the Plan as After-Tax Contributions by payroll withholding. An Eligible Employee may amend his payroll withholding authorization as of the date(s) prescribed by the Administrator by giving such number of days advance notice of his election as the Administrator may require. An Eligible Employee who changes his payroll withholding authorization shall be limited to selecting an amount of his Compensation that is otherwise permitted under the Adoption Agreement. After-Tax Contributions shall be made on behalf of such Eligible Employee pursuant to his properly amended payroll withholding authorization commencing with Compensation paid to the Eligible Employee on or after the date such amendment is effective, until otherwise altered or terminated in accordance with the Plan.

**5.4** **Suspension of After-Tax Contributions by Payroll Withholding** 

An Eligible Employee who is making After-Tax Contributions by payroll withholding may elect, in the manner prescribed by the Administrator, to have such contributions suspended at any time by giving such number of days advance notice to his Employer as the Administrator may prescribe. Any such voluntary suspension shall take effect commencing with Compensation paid to such Eligible Employee on or after expiration of any required notice period and shall remain in effect until After-Tax Contributions are resumed as hereinafter set forth.

**5.5** **Resumption of After-Tax Contributions by Payroll Withholding** 

An Eligible Employee who has voluntarily suspended his After-Tax Contributions by payroll withholding in accordance with Section 5.4 may elect, in the manner prescribed by the Administrator, to have such contributions resumed as of the date(s) prescribed by the Administrator for modification of contribution elections, by giving such number of days advance notice of his election as the Administrator may require. Notwithstanding the foregoing, the Administrator may establish a minimum suspension period, provided that such minimum suspension period is applied on a consistent and non-discriminatory basis.

**5.6** **Delivery of After-Tax Contributions** 

As soon after the date an amount would otherwise be paid to an Eligible Employee as it can reasonably be separated from Employer assets or as soon as reasonably practicable after an amount has been delivered to an Employer by an Eligible Employee, the Employer shall cause to be delivered to the Trustee in cash the After-Tax Contributions attributable to such amount.

**5.7** **Prior/Transferred After-Tax Contributions** 

If provided in the Adoption Agreement, the Plan may include assets attributable to After-Tax Contributions that were made under provisions of the Plan that are no longer in effect or made to another plan and transferred directly to the Plan from such other plan.

**5.8** **Separate Accounting for After-Tax Contributions** 

Any After-Tax Contributions made or transferred to the Plan on behalf of a Participant shall be allocated to a separate Sub-Account maintained with respect to such contributions. The Administrator shall maintain a record of the portion of a Participant's After-Tax Contributions Sub-Account that is not taxable upon distribution from the Plan. Earnings, losses, and other credits and charges shall be allocated on a reasonable and consistent basis among a Participant's After-Tax Contributions Sub-Account and his other Sub-Accounts under the Plan. No amounts other than After-Tax Contributions and properly attributable earnings shall be credited to a Participant's After-Tax Contributions Sub-Account. Notwithstanding the foregoing, After-Tax Rollover Contributions may be allocated to a Participant's After-Tax Contributions Sub-Account.

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**5.9** **Rollover Contributions** 

If and to the extent provided in the Adoption Agreement, a Covered Employee or other individual who is eligible to receive or receives an "eligible rollover distribution," within the meaning of Code Section 402(c)(4) or a distribution from an individual retirement account or annuity that is eligible for rollover to the Plan in accordance with the provisions of Code Section 408(d)(3) and the Adoption Agreement, may elect to make a Rollover Contribution to the Plan. The Administrator shall require an individual making a Rollover Contribution to provide it with such information as it deems necessary or desirable to show that he is entitled to roll over such distribution to a qualified retirement plan*.* Certification by the individual making a Rollover Contribution that the amount presented is eligible for roll over into the Plan shall be conclusive evidence that the individual is entitled to roll over such amount to the Plan. An individual shall make a Rollover Contribution to the Plan by delivering or causing to be delivered to the Trustee the cash and/or, if provided in the Adoption Agreement, promissory notes that constitute the Rollover Contribution.

If the Adoption Agreement provides for "Participant rollovers," any individual making a Rollover Contribution of amounts that have previously been distributed to him must deliver to the Trustee the cash that constitutes his Rollover Contribution within 60 days of receipt, unless otherwise permitted by applicable guidance, of the distribution from the "eligible retirement plan." Such delivery must be made in the manner prescribed by the Administrator.

If the Plan accepts rollover of a promissory note, such loan shall continue to be administered in accordance with the provisions of such note rather than in accordance with the provisions of Article XII.

If the Adoption Agreement permits an individual who is not otherwise eligible to participate in the Plan to make Rollover Contributions to the Plan, such individual shall be treated as a Participant with respect to his Rollover Contributions Sub-Account and shall be bound by all the terms and conditions of the Plan and the Trust Agreement.

The Administrator may use the procedures of Revenue Ruling 2014-9 to determine whether a potential Rollover Contribution is valid for this Plan and if it is later determined that the amount rolled over is invalid, to distribute the amount rolled over plus any attributable earnings to the Employee within a reasonable time after such determination.

**5.10** **In-Plan Roth Rollover Contributions** 

If and to the extent provided in the Adoption Agreement, a Participant may elect in accordance with rules prescribed by the Administrator to roll over all or any vested portion of such Participant's Account that are or are not otherwise distributable in accordance with the terms of the Plan, other than any amount attributable to his Roth 401(k) Contributions or Designated Roth Rollover Contributions, as an In-Plan Roth Rollover Contribution. If a Participant makes an election pursuant to this Section, his In-Plan Roth Rollover Contribution shall be irrevocably designated as being made pursuant to, and intended to comply with, Code Section 402A and the nontaxable portion of his In-Plan Roth Rollover Contribution shall be included in his gross income for the taxable year in which the In-Plan Roth Rollover Contribution is made.

An In-Plan Roth Rollover may be accomplished by a Direct Rollover (as described in IRS Notice 2010-84 and Notice 2013-74) or if permitted in the Adoption Agreement, by a distribution of funds to the Participant who, within 60 days from the date of the distribution, rolls such distribution back into the designated Roth Account in the same Plan. The Plan Accounts available to be transferred, as well as any restrictions on such transfers, will be as elected in the Adoption Agreement. However, Participants who had a distribution right prior to the rollover may not have this right eliminated through an In-Plan Roth Rollover. The Plan will maintain such records as are necessary for the proper reporting of any amounts transferred pursuant to this Section 5.10. The taxable amount of an In-Plan Roth Rollover is the fair market value of the distribution reduced by any basis the Participant has in the distribution. This amount will be included in a Participant's gross income. If the distribution includes Employer securities, the fair market value includes any net unrealized appreciation within the meaning of Code Section 402(e)(4). If an outstanding loan is rolled over in an In-Plan Roth Rollover, the amount includible in gross income includes the balance of the loan but will not be treated as a distribution for purposes of changing any loan repayment schedule or creating a new loan.

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In-Plan Roth Rollovers will not be treated as a distribution for purposes of obtaining spousal consent relating to annuities and distribution of amounts in excess of $5,000 as described by Code Section 401(a)(11), or the rules regarding the elimination of optional forms of benefit under Code Section 411(d)(6)(B)(ii).

In-Plan Roth Rollovers will not be subject to the 10% additional tax on early distribution, however, any Participant who receives a distribution from the Roth Rollover Account within the 5-year period that begins on January 1 of the year of the rollover may become subject to such tax. Additionally, In-Plan Roth Rollovers are not subject to the 20% mandatory withholding of Code Section 3405(c), although Participants may elect to increase payroll withholding or make estimated tax payments to avoid an underpayment penalty.

If elected in the Adoption Agreement, an In-Plan Roth Rollover may be elected by a Beneficiary provided such Beneficiary is a surviving Spouse and by an alternate payee only if he or she is a Spouse or former Spouse.

If provided in the Adoption Agreement, a Participant's surviving Spouse or his Spouse or former Spouse who is an alternate payee under a qualified domestic relations order shall be entitled to make an In-Plan Roth Rollover Contribution upon the same terms as the Participant.

**5.11** **Special Rules Applicable to Designated Roth Rollover Contribution or In-Plan Roth Rollover Contribution** 

Notwithstanding any other provision of the Plan to the contrary, any distribution from a Participant's Designated Roth Contributions Sub-Account and/or In-Plan Roth Rollover Contributions Sub-Account made after the Participant's 5-taxable-year period of participation, as described in Code Section 402A(d)(2)(B), that is a qualified distribution under Code Section 402A(d)(2)(A), shall not be taxable to the Participant or his Beneficiary. A Participant's 5-taxable-year period of participation shall begin on January 1 of the taxable year in which occurs the earliest of the following:

(a) the date the Participant first makes a Roth 401(k) Contribution to the Plan that is not distributed as an
"excess deferral" or "excess contribution" (as those terms are defined in Sections 7.1(l) and 7.1(k), respectively) and is not returned as a permissible withdrawal in accordance with the provisions of Code
Section 414(w);

(b) the date the Participant first makes a Designated Roth Rollover Contribution to the Plan;

(c) if the Participant makes a Designated Roth Rollover Contribution to the Plan directly from a designated Roth
account under another plan, the date the Participant first made a contribution to the designated Roth account under such other plan that was not distributed or returned as described in paragraph (a) above; or

(d) the date the Participant first makes an In-Plan Roth Rollover
Contribution.

In administering Designated Roth Rollover Contributions, the Trustee and the Administrator shall be entitled to rely on a statement from the distributing plan's administrator identifying (i) the Covered Employee's basis in the rolled over amounts and (ii) the date on which the Covered Employee's 5-taxable-year period of participation started under the distributing plan.

**5.12** **Separate Accounting for After-Tax Rollover Contributions, Designated Roth Rollover Contributions, and In-Plan Roth Rollover Contributions** 

To the extent the Plan accepts After-Tax Rollover Contributions, the Trustee shall account for such contributions separately from other Rollover Contributions. The Administrator shall maintain a record of the portion of a Participant's After-Tax Rollover Contributions Sub-Account that is not taxable upon distribution from the Plan. Earnings, losses, and other credits and charges shall be allocated on a reasonable and consistent basis among a Participant's After-Tax Rollover Contributions Sub-Account and his other Sub-Accounts under the Plan. No amounts other than After-Tax Rollover Contributions and properly attributable earnings shall be credited to a Participant's After-Tax Rollover Contributions Sub-Account. Notwithstanding the foregoing, as provided in Section 5.8, After-Tax Rollover Contributions may be allocated to and held in a Participant's After-Tax Contributions Sub-Account.

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To the extent the Plan accepts Designated Roth Rollover Contributions or In-Plan Roth Rollover Contributions, the Trustee shall account for such amounts separately from other Rollover Contributions. The Administrator shall maintain a record of the portion of a Participant's Designated Roth Rollover Contributions Sub-Account and/or In-Plan Roth Rollover Contributions Sub-Account that is not taxable upon distribution from the Plan. Earnings, losses, and other credits and charges shall be allocated on a reasonable and consistent basis among a Participant's Designated Roth Rollover Contributions Sub-Account and/or In-Plan Roth Rollover Contributions Sub-Account and his other Sub-Accounts under the Plan. No amounts other than Designated Roth Rollover Contributions and/or In-Plan Roth Rollover Contributions and properly attributable earnings shall be credited to a Participant's Designated Roth Rollover Contributions Sub-Account and/or In-Plan Roth Rollover Contributions Sub-Account. Notwithstanding the foregoing, as provided in Section 4.2, Designated Roth Rollover Contributions and/or In-Plan Roth Rollover Contributions may be allocated to and held in a Participant's Roth 401(k) Contributions Sub-Account.

**5.13** **Vesting of After-Tax Contributions and Rollover Contributions** 

A Participant's vested interest in his After-Tax Contributions Sub-Account and his Rollover Contributions Sub-Account shall be at all times 100%.

**5.14** **Allocation of After-Tax and Pre-Tax Amounts for Rollover Purposes** 

If the Plan permits/permitted (or requires/required) after-tax Employee Contributions, then pursuant to Notice 2014-54 and for distributions made on and after January 1, 2015, the following rules are applicable; however, for distributions made on or after September 18, 2014 but before January 1, 2015, a reasonable interpretation of the last sentence of Code Section 402(c)(2) (including the separate distribution allocation rule described in Regulation Section 1.402A-1,Q&A5(a)) may be made to allocate after-tax and pretax amounts among disbursements made to multiple destinations:

(a) All disbursements of benefits from the Plan to the recipient that are scheduled to be made at the same time
(disregarding differences due to reasonable delays to facilitate Plan administration) are treated as a single distribution without regard to whether the recipient has directed that the disbursements be made to a single destination or multiple
destinations.

(b) If the pre-tax amount with respect to the aggregated disbursements that
are treated as a single distribution is less than the amount of the distribution that is directly rolled over to one or more Eligible Retirement Plans, the entire pre-tax amount is assigned to the amount of
the distribution that is directly rolled over. In this situation, if the Direct Rollover is to two or more plans, then the recipient can select how the pre-tax amount is allocated among these plans. To make
this selection, the recipient must inform the Administrator of the allocation prior to the time of the Direct Rollovers.

(c) If the pre-tax amount with respect to the aggregated disbursements in a
distribution equals or exceeds the amount of the distribution that is directly rolled over to one or more Eligible Retirement Plans, the pre-tax amount is assigned to the portion of the distribution that is
directly rolled over up to the amount of the Direct Rollover (so that each Direct Rollover consists entirely of pretax amounts). Any remaining pre-tax amount is next assigned to any 60-day rollovers (that is, rollovers that are not Direct Rollovers) up to the amount of the 60-day rollovers. If the remaining pretax amount is less than the amount rolled
over in 60- day rollovers, the recipient can select how the pre-tax amount is allocated among the plans that receive 60- day
rollovers.

(d) If, after the assignment of the pre-tax amount to Direct Rollovers and 60-day rollovers, there is a remaining pre-tax amount, that amount is includible in the distributee's gross income. If the amount rolled over to an Eligible Retirement
Plan exceeds the portion of the pre-tax amount assigned or allocated to the plan, the excess is an after-tax amount.

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**ARTICLE VI** 

**EMPLOYER CONTRIBUTIONS** 

**6.1** **Contribution Period** 

The Contribution Period for calculating Employer Contributions shall be as specified in the Adoption Agreement.

**6.2** **Amount and Allocation of Standard Nonelective Contributions** 

If so provided in the Adoption Agreement, an Employer shall calculate a Standard Nonelective Contribution for a Contribution Period in accordance with the provisions of the Adoption Agreement. The Standard Nonelective Contribution shall be allocated among the Eligible Employees who have met the allocation requirements for Standard Nonelective Contributions described in the Adoption Agreement, as modified by any exceptions to the allocation requirements provided in the Adoption Agreement and, if the Employer must use cross-testing to satisfy nondiscrimination requirements under Code Section 401(a)(4) and elects to use the minimum allocation gateway described in the Adoption Agreement, as further modified as provided in Section 6.2(b)(1) below.

The allocable share of each such Eligible Employee shall be determined in accordance with the formula specified in the Adoption Agreement. The following special rules shall apply in administering the provisions of this Section:

(a) If an integrated allocation formula is provided in the Adoption Agreement, the following shall apply:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) If the Standard Nonelective Contribution amount is either discretionary or non-discretionary based on a formula other than the allocation formula (e.g., a percentage of net profits in a profit-sharing plan), the allocable share of each such Eligible Employee shall be determined as
follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) If the Adoption Agreement does not provide that the top-heavy allocation will always be made first and the Plan is not top-heavy for the year in which the allocation is being made, each such Eligible Employee's allocable share shall be equal to (i) a uniform
percentage of his Compensation from the Employer for the Contribution Period plus (ii) a separate uniform percentage of his "excess Compensation" from the Employer for the Contribution Period; provided, however, that the percentage
of "excess Compensation" shall not exceed the lesser of the percentage of Compensation allocated pursuant to (i) above or the greater of the "applicable percentage" or the rate of tax applicable at the beginning of the
Plan Year to the Employer under Code Section 3111(a) that is attributable to old-age insurance under the OASDI provisions. If the Adoption Agreement provides for Safe Harbor Nonelective Contributions, the
Safe Harbor Nonelective Contribution made on behalf of an Eligible Employee may offset the allocation otherwise required to be made to the Eligible Employee under clause (i) above. The percentage of "Compensation" and the percentage
of "excess Compensation" allocated to Eligible Employees shall be determined for each Contribution Period in such manner as shall maximize the percentage of "excess Compensation" allocated to Eligible Employees, subject to
the foregoing limitations.

For purposes of this paragraph (A), the "applicable percentage" means:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) 5.7%, if the "integration level" is the Social Security taxable wage base or is not greater than
20% of the Social Security taxable wage base in effect at the beginning of the Plan Year;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) 4.3%, if the "integration level" is at least 20%, but less than 80% of the Social Security taxable
wage base in effect at the beginning of the Plan Year; or

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) 5.4%, if the "integration level" is at least 80%, but less than 100% of the Social Security taxable
wage base in effect at the beginning of the Plan Year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) If the Adoption Agreement provides that the top-heavy allocation will
always be made first or if the Plan is top-heavy for the year in which the allocation is being made, such Eligible Employee's allocable share shall be:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) First, a percentage of his Compensation, not to exceed 3%, determined in the ratio which his Compensation from
the Employer for the Contribution Period bears to the aggregate of all such Compensation for all such Eligible Employees.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Second, if any Standard Nonelective Contribution remains after allocation has been made to all such Eligible
Employees in accordance with paragraph (A) up to the specified limit, a percentage of his "excess Compensation" for the Contribution Period, not to exceed 3%, determined in the ratio which his "excess Compensation" from
the Employer for the Contribution Period bears to the aggregate of such "excess Compensation" for all such Eligible Employees. If the Adoption Agreement provides for Safe Harbor Nonelective Contributions, the Safe Harbor Nonelective
Contribution made on behalf of an Eligible Employee may offset the allocation otherwise required to be made to the Eligible Employee under this paragraph.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) Third, if any Standard Nonelective Contribution remains after allocation has been made in accordance with
paragraph (B) up to the specified limit, a percentage of the sum of his Compensation and his "excess Compensation" for the Contribution Period, not to exceed the "applicable percentage", determined in the ratio which the
sum of his Compensation and his "excess Compensation" from the Employer bears to the aggregate of the sums of such Compensation and "excess Compensation" for all such Eligible Employees.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) Fourth, if any Standard Nonelective Contribution remains after allocation has been made to all such Eligible
Employees in accordance with paragraph (C) up to the specified limit, the allocable share of each such Eligible Employee shall be in the ratio which his Compensation from the Employer for the Contribution Period bears to the aggregate of such
Compensation for all such Eligible Employees.

For purposes of this paragraph (B), the "applicable percentage" means:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) 2.7%, if the "integration level" is the Social Security taxable wage base or is not greater than
20% of the Social Security taxable wage base in effect at the beginning of the Plan Year;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi) 1.3%, if the "integration level" is at least 20%, but less than 80% of the Social Security taxable
wage base in effect at the beginning of the Plan Year; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vii) 2.4%, if the "integration level" is at least 80%, but less than 100% of the Social Security taxable
wage base in effect at the beginning of the Plan Year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Notwithstanding the preceding paragraphs, if an Employer or a Related Employer maintains another qualified
plan, in no event shall the "overall permitted disparity limits" of Internal Revenue Service Regulations Section 1.401(l)-5 be exceeded. The "annual overall permitted disparity
limit" of Regulations Section 1.401(l)-5(b) shall not be exceeded if the "total annual disparity fraction" determined as of the end of the Plan Year for each Eligible Employee who has
met the allocation requirements for Standard Nonelective Contributions during the Plan Year does not exceed 1. If any such Eligible Employee's "total annual disparity fraction" would otherwise exceed 1 for any Plan Year, the
"annual overall disparity limit" shall be satisfied as provided in the Adoption Agreement.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) In no event shall the "cumulative permitted disparity limit" of Internal Revenue Service
Regulations Section 1.401(l)-5(c) be exceeded with respect to an Eligible Employee. The "cumulative permitted disparity limit" shall not be exceeded if an Eligible Employee's
"cumulative disparity fraction" does not exceed 35. If an Eligible Employee's "cumulative permitted disparity limit" would otherwise be exceeded, any Standard Nonelective Contributions made by an Employer for a
Contribution Period shall be allocated to such Eligible Employee based on his full Compensation rather than on his Compensation and "excess Compensation". If the Participant has not benefited under a defined benefit or target benefit
plan for any year beginning on or after January 1, 1994, the Participant has no cumulative permitted disparity limit.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) The following special definitions shall apply:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) An Eligible Employee's "**cumulative permitted disparity fraction**" is the sum of the
Eligible Employee's "total annual disparity fractions" attributable to the Eligible Employee's total years of service under all plans maintained by an Employer or a Related Employer.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) "**Excess compensation**" means Compensation in excess of the "integration level";
provided, however, that if provided in the Adoption Agreement, the "excess Compensation" of a Covered Employee who becomes an Eligible Employee with respect to Standard Nonelective Contributions on a date other than the first day of a
Contribution Period, means his Compensation in excess of the product of (i) and (ii) where (i) is the "integration level" and (ii) is a fraction the numerator of which is the number of months during the Contribution Period
for which the Covered Employee has been an Eligible Employee with respect to Standard Nonelective Contributions and the denominator of which is 12.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) The "**integration level**" means the Social Security taxable wage base in effect at the
beginning of the Plan Year unless the Plan Sponsor specifies a different integration level in the Adoption Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D) An Eligible Employee's "**total annual disparity fraction**" is the sum of the Eligible
Employee's "annual disparity fractions" under all qualified plans maintained by an Employer or a Related Employer, as determined under Internal Revenue Service Regulations Sections 1.401(l)-5(b)(3) through 1.401(l)-5(b)(8) for the plan year ending in the current Plan Year.

(b) If the Plan must be cross-tested to satisfy Treasury Regulations Section 1.401(a)(4)-2, the following special provisions shall apply:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) If the age-weighted allocation method is provided in the Adoption
Agreement, the "equivalent accrual rate" is the annual annuity commencing at the Eligible Employee's Normal Retirement Age (or current age, if older), expressed as a percentage of his Compensation, which is provided from the amount
of Employer Contributions (other than Matching Contributions) and forfeitures allocated to the Eligible Employee for a Contribution Period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The gateway requirement will be satisfied using the minimum allocation gateway method. Under this method, the
allocation rate of each Eligible Employee who is not a Highly Compensated Employee and has either (1) met the allocation requirements for Standard Nonelective Contributions described in the Adoption Agreement, as modified by any exceptions to
the allocation requirements provided in the Adoption Agreement, or (ii) benefits under the Plan

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(within the meaning of Treasury Regulations Section 1.410(b)-3), for example because he is entitled to an allocation due to the Plan being top-heavy, shall not be less than 5% of his "415 compensation" (as defined in Section 7.1(m)) or, if less, 1/3 of the allocation rate for the Highly Compensated Employee with the highest allocation rate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) An Eligible Employee's "allocation rate" means the amount of Employer Contributions (other
than Matching Contributions) and forfeitures allocated to the Eligible Employee for a Contribution Period, expressed as a percentage of the Eligible Employee's Compensation for the Contribution Period.

**6.3** **Amount and Allocation of Additional Discretionary Nonelective Contributions** 

If the Adoption Agreement provides for Additional Discretionary Nonelective Contributions, any Additional Discretionary Nonelective Contribution made by an Employer for the Contribution Period shall be allocated among the Eligible Employees who have met the allocation requirements for Additional Discretionary Nonelective Contributions described in the Adoption Agreement, as modified by any exceptions to the allocation requirements provided in the Adoption Agreement. The allocable share of each such Eligible Employee shall be determined in accordance with the formula specified in the Adoption Agreement.

**6.4** **Qualified Nonelective Contributions** 

If provided in the Adoption Agreement, an Employer may re-characterize any portion or all of its Nonelective Contribution as a Qualified Nonelective Contribution, provided that the amount designated by the Employer as a Qualified Nonelective Contribution does not exceed the "QNEC limit". Amounts that are recharacterized as Qualified Nonelective Contributions shall be accounted for separately from Nonelective Contributions.

If provided in the Adoption Agreement, each Employer shall make a separate Qualified Nonelective Contribution to the Plan for the Contribution Period in accordance with the provisions of the Adoption Agreement. The Qualified Nonelective Contribution shall be allocated among the Eligible Employees who have met the allocation requirements for Qualified Nonelective Contributions described in the Adoption Agreement, as modified by any exception to the allocation requirements provided in the Adoption Agreement, but, if provided in the Adoption Agreement, excluding any such Eligible Employee who is a Highly Compensated Employee for the Contribution Period. The Qualified Nonelective Contribution shall be allocated as provided in the Adoption Agreement.

An Employer may not use the failsafe Qualified Nonelective Contribution correction method to satisfy the ADP and/or ACP test for any Plan Year in which it uses the prior year testing method to satisfy such test.

For purposes of this Section, the following terms have the following meanings:

(a) The "QNEC limit" means the product of the Eligible Employee's "test compensation"
(as defined in Section 7.1(r)) for the Plan Year multiplied by the greater of 5% or 2 times the Plan's "representative contribution rate". The "QNEC limit" will be applied separately in allocating Qualified
Nonelective Contributions that may be included in calculating an Eligible Employee's "deferral percentage" (as defined in Section 7.1(d)) and his "contribution percentage" (as defined in Section 7.1(c)).

Notwithstanding the foregoing, any Prevailing Wage Law Contribution made on behalf of an Eligible Employee that the Administrator treats as a Qualified Nonelective Contribution may be taken into account in calculating the Eligible Employee's "deferral percentage" or his "contribution percentage" to the extent the contribution does not exceed 10% of the Eligible Employee's "test compensation".

(b) The Plan's "representative contribution rate" is the lowest "applicable contribution
rate" of any Eligible Employee who is not a Highly Compensated Employee for the Plan Year in either (i) the group consisting of half of all Eligible Employees who are not Highly Compensated Employees for the Plan Year or (ii) the
group of all Eligible Employees who are not Highly Compensated Employees for the Plan Year and who are employed by the Employer or a Related Employer on the last day of the Plan Year, whichever results in the greater amount.

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(c) An Eligible Employee's "applicable contribution rate" for purposes of calculating his
"deferral percentage" means (i) the sum of the Eligible Employee's Qualified Matching Contributions included in calculating his "deferral percentage" and the Qualified Nonelective Contributions allocated to the
Eligible Employee for the Plan Year (excluding any Qualified Nonelective Contributions that are included in calculating his "contribution percentage" for the Plan Year) (ii) divided by the Eligible Employee's "test
compensation" for the Plan Year.

(d) An Eligible Employee's "applicable contribution rate" for purposes of calculating his
"contribution percentage" means (i) the sum of the Eligible Employee's Matching Contributions included in calculating his "contribution percentage" and the Qualified Nonelective Contributions allocated to the
Eligible Employee for the Plan Year (excluding any Qualified Nonelective Contributions that are included in calculating his "deferral percentage" for the Plan Year) (ii) divided by the Eligible Employee's "test
compensation" for the Plan Year.

**6.5** **Additional, Discretionary Qualified Nonelective Contributions** 

If the Adoption Agreement provides for an additional, discretionary Qualified Nonelective Contribution, any additional, discretionary Qualified Nonelective Contribution made by an Employer for the Contribution Period shall be allocated among the Eligible Employees who have met the allocation requirements for Qualified Nonelective Contributions described in the Adoption Agreement, as modified by any exceptions to the allocation requirements provided in the Adoption Agreement, but, if provided in the Adoption Agreement, excluding any such Eligible Employee who is a Highly Compensated Employee for the Contribution Period. The allocable share of each such Eligible Employee shall be determined based on the formula applicable to additional, discretionary Qualified Nonelective Contributions provided in the Adoption Agreement.

An Employer may not use the failsafe Qualified Nonelective Contribution correction method to satisfy the ADP and/or ACP test for any Plan Year in which it uses the prior year testing method to satisfy such test.

**6.6** **Regular Matching Contributions** 

If so provided in the Adoption Agreement, an Employer shall make a Regular Matching Contribution to the Plan for each Contribution Period in accordance with the provisions of the Adoption Agreement. The Regular Matching Contribution shall be allocated among the Eligible Employees who have met the allocation requirements for Regular Matching Contributions described in the Adoption Agreement, as modified by any exceptions to the allocation requirements provided in the Adoption Agreement. The Regular Matching Contribution shall be allocated as follows:

(a) If the Adoption Agreement provides for a required contribution amount, the allocable share of each such
Eligible Employee shall be the amount determined under the matching formula provided in the Adoption Agreement, subject to any limitations provided in the Adoption Agreement.

(b) If the Adoption Agreement provides for a discretionary contribution amount, the allocable share of each such
Eligible Employee shall be equal to a uniform percentage or dollar amount, determined by the Employer, in its discretion, of the eligible contributions made for the Contribution Period by or on behalf of such Eligible Employee; provided, that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Employer may designate a different uniform match percentage or dollar amount applicable to eligible
contributions above and below designated dollar amounts or levels of Compensation. The match percentage may not increase as an Eligible Employee's eligible contributions increase.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) If provided in the Adoption Agreement, the Employer may designate different uniform match percentages or dollar
amounts to apply to different Employee groups. The Employer may determine any such groups in its discretion, provided that each separate group must be clearly identified using determinable characteristics and each separate match rate must satisfy
the requirements of Code Section 401(a)(4) as a separate feature under the Plan.

Any Regular Matching Contribution under this paragraph (b) shall be subject to the limitations elected in the Adoption Agreement.

If the Adoption Agreement provides that Catch-Up 401(k) Contributions will not be matched, the Employer shall not make Matching Contributions, other than Safe Harbor Matching Contributions, with respect to Catch-Up 401(k) Contributions. If, due to application of an administrative Plan limit, Matching Contributions other than Safe Harbor Matching Contributions become attributable to Catch-Up 401(k) Contributions, such Matching Contributions plus any income and minus any loss allocable thereto, shall be forfeited and applied as provided in Section 7.10.

**6.7** **Additional Discretionary Matching Contributions** 

If Additional Discretionary Matching Contributions are provided in the Adoption Agreement, an Employer may make an Additional Discretionary Matching Contribution for a Plan Year in accordance with the provisions of the Adoption Agreement. Any Additional Discretionary Matching Employer Contribution shall be allocated among the Eligible Employees who have met the allocation requirements for Additional Discretionary Matching Contributions described in the Adoption Agreement, as modified by any exceptions to the allocation requirements provided in the Adoption Agreement. The allocable share of each such Eligible Employee shall be equal to a uniform percentage, or dollar amount determined by the Employer, in its discretion, of the eligible contributions made for the Contribution Period by or on behalf of such Eligible Employee; provided, that:

(a) The Employer may designate a different uniform match percentage or dollar amount applicable to eligible
contributions above and below designated dollar amounts or levels of Compensation. The match percentage may not increase as an Eligible Employee's eligible contributions increase.

(b) If provided in the Adoption Agreement, the Employer may designate different uniform match percentages or dollar
amounts to apply to different Employee groups. The Employer may determine any such groups in its discretion, provided that each separate group must be clearly identified using determinable characteristics and each separate match rate must satisfy
the requirements of Code Section 401(a)(4) as a separate feature under the Plan.

Any Additional Discretionary Matching Contribution shall be subject to the limitations elected in the Adoption Agreement.

**6.8** **True-Up Matching Contributions** 

If the Adoption Agreement provides for True-Up Matching Contributions, an Employer shall make a True-Up Matching Contribution for each Plan Year in accordance with the provisions of the Adoption Agreement. The True-Up Matching Contribution shall be allocated among the Eligible Employees during the Contribution Period who have met the allocation requirements for True-Up Matching Contributions described in the Adoption Agreement, as modified by any exceptions to the allocation requirements provided in the Adoption Agreement. Such True-Up Matching Contribution shall be in the amount which, when aggregated with the Regular Matching Contributions made with respect to Contribution Periods within such Plan Year, will provide the maximum Regular Matching Contribution provided in the Adoption Agreement, taking into account the Eligible Employee's Compensation and eligible contributions for the full Plan Year. The maximum Regular Matching Contribution for a Plan Year shall be determined applying any limitations on Regular Matching Contributions provided in the Adoption Agreement.

If provided in the Adoption Agreement, the Employers may determine whether or not to make a True-Up Matching Contribution for the Plan Year.

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**6.9** **Qualified Matching Contributions** 

If provided in the Adoption Agreement, an Employer may designate any portion or all of its Matching Contribution as a Qualified Matching Contribution; provided, however, that the amount designated by the Employer as a Qualified Matching Contribution with respect to an Eligible Employee shall not exceed the "QMAC limit" described below. Amounts that are designated as Qualified Matching Contributions shall be accounted for separately and may be withdrawn only as permitted under the Plan.

If provided in the Adoption Agreement, each Employer may make a failsafe Qualified Matching Contribution to the Plan for each Contribution Period on behalf of any of its Eligible Employees who has made 401(k) Contributions for the Contribution Period and is not a Highly Compensated Employee for the Contribution Period. The amount of any failsafe Qualified Matching Contribution made on behalf of an Eligible Employee shall be a percentage, which percentage need not be uniform with respect to all Eligible Employees, of either (1) the 401(k) Contributions made on behalf of such Eligible Employee for the Plan Year (and After-Tax Contributions for the Plan Year, if the Adoption Agreement provides that After-Tax Contributions are matched) or (2) the Compensation paid to such Eligible Employee for the Plan Year. In no event shall the amount of any failsafe Qualified Matching Contribution allocated to an Eligible Employee hereunder exceed the "QMAC limit" described below.

For purposes of this Section, the following terms have the following meanings:

(a) The "QMAC limit" applicable to an Eligible Employee means the greatest of (1) 5% of the Eligible
Employee's Compensation, (2) the Eligible Employee's 401(k) Contributions for the Plan Year (and After- Tax Contributions for the Plan Year, if the Adoption Agreement provides that After-Tax Contributions are matched), or (3) 2 times the "representative match rate" multiplied by the Eligible Employee's 401(k) Contributions for the Plan Year.

(b) The "representative match rate" means the lowest "match rate" for any Eligible Employee
who is not a Highly Compensated Employee for the Plan Year and who is in either (1) a determination group consisting of 1/2 of all Eligible Employees during the Plan Year who are not Highly Compensated Employees for the Plan Year or
(2) the group consisting of all Eligible Employees who are employed by an Employer or a Related Employer on the last day of the Plan and who are not Highly Compensated Employees for the Plan Year, whichever would provide the greater
representative rate.

(c) A "match rate" means the Matching Contributions made on behalf of an Eligible Employee for the Plan
Year divided by the Eligible Employee's 401(k) Contributions for the Plan Year (and After-Tax Contributions for the Plan Year, if the Adoption Agreement provides that After-Tax Contributions are matched); provided, however, that if Matching Contributions are made at different rates for different levels of Compensation, the "match rate" shall be determined
assuming 401(k) Contributions (and After-Tax Contributions for the Plan Year, if the Adoption Agreement provides that After-Tax Contributions are matched) equal to 6% of
"test compensation", as defined in Section 7.1(r).

An Employer may not use the failsafe Qualified Matching Contribution correction method to satisfy the ADP and/or ACP test for any Plan Year in which it uses the prior year testing method to satisfy such test.

**6.10** **Maximum Dollar Amount of Discretionary Match** 

If pursuant to the Adoption Agreement, the nondiscrimination requirements applicable to Matching Contributions are to be satisfied using the safe harbor method, then notwithstanding any other provision of the Plan to the contrary, in no event shall the aggregate dollar amount of any discretionary Matching Contributions made to the Plan for the Plan Year on behalf of an Eligible Employee who has satisfied any age and/or years of Eligibility Service requirements specified in the Adoption Agreement to receive allocations of Safe Harbor Matching or Safe Harbor Nonelective Contributions exceed 4% of the Eligible Employee's Compensation for the Plan Year. If provided in the Adoption Agreement, Compensation earned by an Eligible Employee during the Contribution Period, but prior to the date on which the Covered Employee first became an Eligible Employee with respect to Matching Contributions, shall be excluded in applying the limitation contained in this paragraph.

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**6.11** **Non-QACA Safe Harbor Matching Contributions** 

If provided in the Adoption Agreement, each Employer shall make a Non-QACA Safe Harbor Matching Contribution to the Plan for a Contribution Period in accordance with the provisions of the Adoption Agreement. The Non-QACA Safe Harbor Matching Contribution shall be allocated among Participants who were Eligible Employees at any time during the Contribution Period as follows:

(a) If the basic matching formula is provided in the Adoption Agreement, an Eligible Employee's allocable
share shall be equal to the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) 100% of the first 3% of the Eligible Employee's Compensation that he contributes as contributions
eligible for the match under the provisions of the Adoption Agreement; plus

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) 50% of the next 2% of the Eligible Employee's Compensation that he contributes as contributions eligible
for the match under the provisions of the Adoption Agreement.

(b) If the enhanced matching formula is provided in the Adoption Agreement, an Eligible Employee's allocable
share shall be the amount determined in the Adoption Agreement based on the percentage of Compensation contributed by the Eligible Employee as contributions eligible for the match under the provisions of the Adoption Agreement.

**6.12** **QACA Safe Harbor Matching Contributions** 

If provided in the Adoption Agreement, each Employer shall make a QACA Safe Harbor Matching Contribution to the Plan for a Contribution Period in accordance with the provisions of the Adoption Agreement. The QACA Safe Harbor Matching Contributions shall be allocated among Participants who were Eligible Employees at any time during the Contribution Period as follows:

(a) If the basic matching formula is provided in the Adoption Agreement, an Eligible Employee's allocable
share shall be equal to the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) 100% of the first 1% of the Eligible Employee's Compensation that he contributes as contributions
eligible for the match under the provisions of the Adoption Agreement; plus

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) 50% of the next 5% of the Eligible Employee's Compensation that he contributes as contributions eligible
for the match under the provisions of the Adoption Agreement.

(b) If the enhanced matching formula is provided in the Adoption Agreement, an Eligible Employee's allocable
share shall be the amount determined in the Adoption Agreement based on the percentage of Compensation contributed by the Eligible Employee as contributions eligible for the match under the provisions of the Adoption Agreement.

**6.13** **Safe Harbor Nonelective Contributions (QACA and Non-QACA)** 

If provided in the Adoption Agreement, each Employer shall make either a QACA or a Non-QACA Safe Harbor Nonelective Contribution (as designated in the Adoption Agreement) to the Plan for a Contribution Period in accordance with the provisions of the Adoption Agreement. The Safe Harbor Nonelective Contribution shall be allocated among Participants who were Eligible Employees with respect to Safe Harbor Nonelective Contributions at any time during the Contribution Period as follows:

(a) If the discretionary formula amount is provided in the Adoption Agreement, the provisions of this Section shall
apply with respect to each Plan Year for which an amendment is adopted providing that the Employers shall make Safe Harbor Nonelective Contributions for such Plan Year. Any such amendment must be adopted at least 30 days prior to the end of the Plan
Year for which Safe Harbor Nonelective Contributions are being made. The allocable share of each such Eligible Employee in the Safe Harbor Nonelective Contribution shall be the percentage of his Compensation specified in the amendment adopting the
Safe Harbor Nonelective Contribution, but in no event shall such allocable share be less than 3% of the Eligible Employee's Compensation for the Plan Year.

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(b) If the required contribution amount is provided in the Adoption Agreement, the allocable share of each such
Eligible Employee shall be equal to the percentage of his Compensation specified in the Adoption Agreement.

**6.14** **Verification of Amount of Employer Contributions by the Plan Sponsor** 

The Plan Sponsor shall verify the amount of Employer Contributions to be made by each Employer in accordance with the provisions of the Plan. Notwithstanding any other provision of the Plan to the contrary, the Plan Sponsor shall determine the portion of the Employer Contribution to be made by each Employer with respect to a Covered Employee who transfers from employment with one Employer as a Covered Employee to employment with another Employer as a Covered Employee.

**6.15** **Payment of Employer Contributions** 

Employer Contributions for a Contribution Period shall be paid to the Trustee within the period of time required under the Code in order for the contribution to be deductible by the Employer in determining its Federal income taxes for the Plan Year or, if the Employer is not subject to Federal taxation, within the period of time such contributions would be required to be made under the Code if the Employer were subject to Federal taxation. If the Adoption Agreement provides for Safe Harbor Matching Contributions and the Contribution Period is not the Plan Year, the Safe Harbor Matching Contributions attributable to eligible contributions made during a Plan Year quarter shall be paid into the Plan no later than the last day of the immediately following Plan Year quarter.

If the Plan is not subject to Code Section 412, the contribution is not used to reduce an obligation or liability of an Employer to the Plan, and the contribution is unencumbered and discretionary, then any contribution, as elected in the Adoption Agreement, may consist of (1) cash; (2) cash equivalencies; (3) qualifying employer real property and/or qualifying employer securities as defined in ERISA Sections 407(d)(4) and 407(d)(5), provided the acquisition of such real property and/or securities satisfies the requirements of ERISA Section 408(e); or (4) any other property that is not prohibited under Code Section 4975 and that is acceptable to the Trustee under the terms of the Trust agreement. If the Plan is subject to Code Section 412, the contribution is used to reduce an obligation or liability of an Employer, or the contribution is encumbered and not discretionary, the contribution will consist of (1) cash; or (2) cash equivalencies; such Employer's contribution will not consist of any non-cash or non-cash equivalency assets to the Trust.

**6.16** **Allocation Requirements** 

A Participant who was an Eligible Employee at any time during a Contribution Period shall be eligible to receive an allocation of Employer Contributions for such Contribution Period only if:

(a) he is a Covered Employee with respect to such Employer Contributions, as provided in the Adoption Agreement:

(b) he satisfies any requirements specified in the Section of the Base Plan Document describing the contribution;
and

(c) he meets the allocation requirements specified in the Adoption Agreement with respect to such Employer
Contribution, as modified by any exceptions to the allocation requirements provided in the Adoption Agreement.

If the Adoption Agreement provides for Safe Harbor Matching Contributions or Safe Harbor Nonelective Contributions, a Participant who was an Eligible Employee at any time during the Contribution Period shall be eligible to receive an allocation of such contributions.

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If the Adoption Agreement provides for an Hours of Service requirement, the number of Hours of Service required to receive an allocation of Employer Contributions hereunder shall be pro-rated for any short Contribution Period.

**6.17** **Vesting of Employer Contributions** 

A Participant's vested interest in his Non-QACA Safe Harbor Matching, Non-QACA Safe Harbor Nonelective, Prior Non-QACA Safe Harbor, Qualified Matching, and/or Qualified Nonelective Contributions Sub-Account(s) shall be at all times 100%.

A Participant's vested interest in his other Employer Contribution Sub-Accounts shall be determined in accordance with the applicable vesting schedule specified in the Adoption Agreement.

Notwithstanding any other provision of the Plan to the contrary, if a Participant is employed by an Employer or a Related Employer on or after Normal Retirement Age or, if provided in the Adoption Agreement, on or after his Early Retirement Date, date of death, or the date he becomes Disabled, as applicable, his vested interest in his full Employer Contributions Sub-Account shall be 100%. For purposes of this Section, a Participant who dies while performing qualified military service (as described in the Uniformed Services Employment and Reemployment Rights Act of 1994) shall be treated as having returned to employment with an Employer immediately prior to his death and as having died while employed as a Covered Employee.

**6.18** **Election of Former Vesting Schedule** 

If there is a change in the vesting schedule because the Plan Sponsor adopts an amendment to the Plan that directly or indirectly affects the computation of a Participant's vested interest in his Employer Contributions Sub Account, the following shall apply:

(a) In no event shall a Participant's vested interest in his Account on the effective date of the change in
vesting schedule be less than his vested interest in his Account immediately prior to the effective date of the amendment.

(b) In no event shall a Participant's vested interest in attributable to his Account determined as of the
later of (i) the effective date of such amendment or (ii) the date such amendment is adopted, be determined on and after the effective date of such amendment under a vesting schedule that is more restrictive than the vesting schedule
applicable to such Account immediately prior to the effective date of such amendment.

(c) Any Participant with 3 or more years of Vesting Service shall have a right to have his vested interest in his
Account (including amounts credited to such Account following the effective date of such amendment) continue to be determined under the vesting provisions in effect prior to the amendment rather than under the new vesting provisions, unless the
vested interest of the Participant in his Account under the Plan as amended is not at any time less than such vested interest determined without regard to the amendment. A Participant shall exercise his right under this Section by giving written
notice of his exercise thereof to the Administrator within 60 days after the latest of (i) the date he receives notice of the amendment from the Administrator, (ii) the effective date of the amendment, or (iii) the date the amendment
is adopted.

**6.19** **Profits Limitation** 

If provided in the Adoption Agreement, with respect to discretionary Matching Contributions, other than Safe Harbor Matching Contributions, and/or with respect to discretionary Nonelective Contributions, other than Safe Harbor Nonelective Contributions, made to a 401(k)/Profit-Sharing Plan, such contributions shall be made only out of the Profits of the Employer.

**6.20** **Forfeitures to Reduce Employer Contributions** 

If provided in the Adoption Agreement, and notwithstanding any other provision of the Plan to the contrary, the amount of the Employer Contribution required under this Article for a Plan Year shall be reduced by the amount of any forfeitures occurring during the Plan Year or any prior Plan Year that are not used to pay Plan expenses and that are applied against Employer Contributions.

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**6.21** **Special Definitions for Top-Heavy Plans** 

In any Plan Year in which the Plan is Top Heavy, the following terms shall have the following meanings:

(a) The "**compensation**" of an Employee means his "415 compensation", as defined in
the Adoption Agreement.

(b) The "**determination date**" with respect to any Plan Year means the last day of the preceding
Plan Year, except that the "determination date" with respect to the first Plan Year of the Plan, shall mean the last day of such Plan Year.

(c) The "**distribution period**" means (i) for any distribution made to an employee on account
of severance from employment, death, disability, or termination of a plan which would have been part of the "required aggregation group" had it not been terminated, the 1-year period ending on the
"determination date" and (ii) for any other distribution, the 5-year period ending on the "determination date".

(d) A "**key employee**" means any Employee or former Employee (including any deceased Employee) who
at any time during the Plan Year that includes the "determination date" was an officer of an Employer or a Related Employer having annual "compensation" greater than the dollar amount specified in Code
Section 416(i)(1)(A)(i) adjusted under Code Section 416(i)(1) for Plan Years beginning after December 31, 2002 (e.g. $165,000 for Plan Years beginning in 2012), a 5% owner of an Employer or a Related Employer, or a 1% owner of an
Employer or a Related Employer having annual "compensation" of more than $150,000. The determination of who is a "key employee" will be made in accordance with Code Section 416(i)(1) and the applicable regulations and
other guidance of general applicability issued thereunder.

(e) A "**non-key employee**" means any Employee who is not a
"key employee".

(f) A "**permissive aggregation group**" means those plans included in each Employer's
"required aggregation group" together with any other plan or plans of the Employer, so long as the entire group of plans would continue to meet the requirements of Code Sections 401(a)(4) and 410.

(g) A "**required aggregation group**" means the group of tax-qualified plans maintained by an Employer or a Related Employer consisting of each plan in which a "key employee" participates and each other plan that enables a plan in which a "key
employee" participates to meet the requirements of Code Section 401(a)(4) or Code Section 410, including any plan that terminated within the 5-year period ending on the relevant
"determination date".

(h) A "**top-heavy group**" with respect to a particular
Plan Year means a "required" or "permissive aggregation group" if the sum, as of the "determination date", of the present value of the cumulative accrued benefits for "key employees" under all defined
benefit plans included in such group and the aggregate of the account balances of "key employees" under all defined contribution plans included in such group exceeds 60% of a similar sum determined for all employees covered by the plans
included in such group.

(i) A "**top-heavy plan**" with respect to a particular Plan
Year means (i), in the case of a defined contribution plan (including any simplified employee pension plan), a plan for which, as of the "determination date", the aggregate of the accounts (within the meaning of Code Section 416(g)
and the regulations and rulings thereunder) of "key employees" exceeds 60% of the aggregate of the accounts of all participants under the plan, with the accounts valued as of the relevant "valuation date" and increased for
any distribution of an account balance made during the "distribution period", (ii), in the case of a defined benefit plan, a plan for which, as of the "determination date", the present value of the cumulative accrued benefits
payable under the plan (within the meaning of Code Section 416(g) and the regulations and rulings thereunder) to "key employees" exceeds 60% of the present value of the cumulative accrued benefits under the plan for all

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employees, with the present value of accrued benefits for employees (other than "key employees") to be determined under the accrual method uniformly used under all plans maintained by an Employer or, if no such method exists, under the slowest accrual method permitted under the fractional accrual rate of Code Section 411(b)(1)(C) and including the present value of any part of any accrued benefits distributed during the "distribution period", and (iii) any plan (including any simplified employee pension plan) included in a "required aggregation group" that is a "top-heavy group". For purposes of this paragraph, the accounts and accrued benefits of a Participant shall be disregarded if the Participant either (A) is not a "key employee" for the current Plan Year, but was a "key employee" in a prior Plan Year or (B) has not performed services for an Employer or a Related Employer during the 1-year period ending on the "determination date". For purposes of this paragraph, the present value of cumulative accrued benefits under a defined benefit plan for purposes of top-heavy determinations shall be calculated using the actuarial assumptions otherwise employed under such plan, except that the same actuarial assumptions shall be used for all plans within a "required" or "permissive aggregation group". A Participant's interest in the Plan attributable to any Rollover Contributions, except Rollover Contributions made from a plan maintained by an Employer or a Related Employer, shall not be considered in determining whether the Plan is top-heavy. Notwithstanding the foregoing, if a plan is included in a "required" or "permissive aggregation group" that is not a "top-heavy group", such plan shall not be a "top-heavy plan".

Notwithstanding the foregoing, a plan that consists solely of a cash or deferred arrangement that satisfies the nondiscrimination requirements under Code Section 401(k) by application of Code Section 401(k)(12) or 401(k)(13) and, if matching contributions are provided under such plan, satisfies the nondiscrimination requirements under Code Section 401(m) by application of Code Section 401(m)(11) or 401(m)(12) is not a "top-heavy plan".

(j) The "**valuation date**" with respect to any "determination date" means the most
recent Valuation Date occurring within the 12-month period ending on the "determination date".

**6.22** **Applicability of Top-Heavy Provisions** 

Notwithstanding any other provision of the Plan to the contrary, the provisions of this Article shall be applicable during any Plan Year in which the Plan is determined to be a "top-heavy plan" as hereinafter defined. If the Plan is determined to be a "top-heavy plan" and upon a subsequent "determination date" is determined no longer to be a "top-heavy plan", the accelerated vesting provisions in Section 6.24 shall continue to apply for all subsequent Plan Years.

**6.23** **Minimum Employer Contribution in a Top-Heavy Plan** 

Except as otherwise specifically provided in this Section or in the Adoption Agreement, if the Plan is determined to be a "top-heavy plan", the Employer shall make an Employer Contribution to the Plan on behalf of each "non-key employee", and, if provided in the Adoption Agreement, each "key employee", who is an Eligible Employee and who is employed by an Employer or a Related Employer on the last day of such top-heavy Plan Year equal to the lesser of (i) 3% of his "compensation" or (ii), in the case where neither the Employers nor any Related Employer maintains a defined benefit plan which uses the Plan to meet the requirements of Code Section 401(a)(4) or 410, the largest percentage of "compensation" that is allocated as an Employer Contribution, forfeiture, and/or 401(k) Contribution to the Account of any "key employee". Unless the Plan Sponsor has specified in the Adoption Agreement that the minimum benefit requirements will be met under the top-heavy defined benefit plan, in lieu of the minimum allocation described in the preceding sentence, the Employer Contributions allocated to the Account of each "non-key employee", and, if provided in the Adoption Agreement, each "key employee", who is employed by an Employer or a Related Employer on the last day of a top-heavy Plan Year and who is also covered under a top-heavy defined benefit plan maintained by an Employer or a Related Employer will be no less than 5% of his "compensation". Any minimum allocation to a "non-key employee", and, if provided in the Adoption Agreement, each "key employee", required by this Section shall be made without regard to any social security contribution made on behalf of the non-key employee, his number of hours of service, his level of "compensation", or whether he declined to make elective or mandatory contributions.

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If provided in the Adoption Agreement, in lieu of the minimum top-heavy allocation otherwise required under this Section, each "non-key employee" who is an Eligible Employee and is employed by an Employer or a Related Employer on the last day of a top-heavy Plan Year and who is also covered under a top-heavy defined benefit plan or another top-heavy defined contribution plan or plans maintained by an Employer or a Related Employer will receive the top-heavy benefits provided under the defined benefit plan or the minimum top-heavy allocation provided under such other defined contribution plan or plans, as applicable.

Matching Contributions shall be taken into account for purposes of satisfying the minimum contribution requirements of this Section. The preceding sentence shall apply with respect to Matching Contributions under the Plan or, if the Plan minimum contribution requirement shall be met in another plan, matching contributions under such other plan. Matching Contributions that are used to satisfy the minimum contribution requirements shall be treated as Matching Contributions for purposes of the ACP test described in Section 7.7 and other requirements of Code Section 401(m).

Employer Contributions allocated to a Participant's Account in accordance with this Section shall be considered annual additions under Article VII for the limitation year for which they are made and shall be accounted for separately. Employer Contributions allocated to a Participant's Account shall be allocated upon receipt among the Investment Funds in accordance with the Participant's currently effective investment election.

**6.24** **Accelerated Vesting in a Top-Heavy Plan** 

If the Plan is determined to be a top-heavy plan and a top-heavy vesting schedule applies to prior employer contributions as specified in the Adoption Agreement, a Participant's vested interest in the Sub-Account attributable to such prior employer contributions shall be determined no less rapidly than in accordance with the vesting schedule specified in the Adoption Agreement.

**6.25** **Exclusion of Collectively-Bargained Employees in a Top-Heavy Plan** 

Notwithstanding any other provision of this Article, Employees who are covered by an agreement between employee representatives and one or more employers shall not be entitled to a minimum top-heavy allocation or accelerated vesting under paragraph 6.23 and 6.24, unless otherwise provided in the collective bargaining agreement.

**ARTICLE VII** 

**LIMITATIONS ON CONTRIBUTIONS** 

**7.1** **Special Definitions** 

For purposes of this Article, the following terms have the following meanings:

(a) The "**annual addition**" with respect to a Participant for a "limitation year"
means the sum of the following amounts allocated to the Participant for the "limitation year":

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) all employer contributions allocated to the Participant's account under any qualified defined
contribution plan maintained by an Employer or a Related Employer, including "elective contributions" and amounts attributable to forfeitures applied to reduce the employer's contribution obligation, but excluding "catch-up contributions";

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) all "employee contributions" allocated to the Participant's account under any qualified
defined contribution plan maintained by an Employer or a Related Employer or any qualified defined benefit plan maintained by an Employer or a Related Employer if separate accounts are maintained under the defined benefit plan with respect to such
employee contributions;

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) all forfeitures allocated to the Participant's account under any qualified defined contribution plan
maintained by the Employer or a Related Employer;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) all amounts allocated to an individual medical benefit account, as described in Code Section 415(l)(2),
established for the Participant as part of a pension or annuity plan maintained by the Employer or a Related Employer;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) if the Participant is a key employee, as defined in Code Section 419A(d)(3), all amounts derived from
contributions paid or accrued after December 31, 1985, in taxable years ending after that date, that are attributable to post-retirement medical benefits allocated to the Participant's separate account under a welfare benefit fund, as
defined in Code Section 419(e), maintained by the Employer or a Related Employer; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) all allocations to the Participant under a simplified employee pension.

(b) A "**catch-up contribution**" means any elective
deferral, as defined in Code Section 414(u)(2)(C), that is treated as a catch-up contribution in accordance with the provisions of Code Section 414(v).

(c) The "**contribution percentage**" with respect to an "eligible participant" for a
particular Plan Year means the ratio of the sum of the included contributions, described below, to his "test compensation" for such Plan Year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Contributions made by or on behalf of an "eligible participant" that may be used in computing the
"eligible participant's" "contribution percentage" include the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) After-Tax Contributions, excluding contributions to the Plan made
pursuant to Code Section 414(u) that are treated as After-Tax Contributions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) Matching Contributions, except as specifically provided below:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) as directed by the Administrator, 401(k) Contributions, including Roth 401(k) Contributions and Catch-Up 401(k) Contributions, to the extent such 401(k) Contributions are subject to the ADP test described in Section 7.4 and the ADP test is satisfied whether or not such 401(k) Contributions are included in
determining the "eligible participant's" "deferral percentage" for the Plan Year;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) as directed by the Administrator, Qualified Nonelective Contributions, to the extent such Qualified Nonelective
Contributions are not included in determining the "eligible participant's" "deferral percentage" for such Plan Year; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) as directed by the Administrator, Safe Harbor Nonelective Contributions, to the extent such contributions are
not required to satisfy the safe harbor contribution requirement of Code Section 401(k)(12)(C), 401(k)(13)(D), 401(m)(11)(B), or 401(m)(12).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Notwithstanding the foregoing, the following Matching Contributions are not included in computing an
"eligible participant's" "contribution percentage" for a Plan Year:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) Matching Contributions that are forfeited because they relate to 401(k) Contributions that are distributed as
"excess contributions", "excess deferrals", or because they exceed the Code Section 402(g) limit;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) contributions to the Plan made pursuant to Code Section 414(u) that are treated as Matching Contributions;

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) if the Adoption Agreement provides that Catch-Up 401(k) Contributions
will not be matched, Matching Contributions that are forfeited because they relate to 401(k) Contributions that are recharacterized as Catch-Up 401(k) Contributions; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D) Qualified Matching Contributions that are included in determining an "eligible participant's"
"deferral percentage" for the Plan Year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Matching Contributions in excess of 100% of the contributions eligible for match ("eligible
contributions") made by an "eligible participant" who is not a Highly Compensated Employee for a Plan Year are not included in computing such "eligible participant's" "contribution percentage" for the
Plan Year to the extent that such Matching Contributions exceed the greater of (i) 5% of the "eligible participant's" "test compensation" for the Plan Year or (ii) the product of 2 times the Plan's
"representative match rate" multiplied by the "eligible participant's" eligible contributions for the Plan Year. The Plan's "representative match rate" is the lowest "match rate" of any
"eligible participant" who is not a Highly Compensated Employee for the Plan Year in either (i) the group consisting of half of all "eligible participants" who are not Highly Compensated Employees for the Plan Year or
(ii) the group of all "eligible participants" who are not Highly Compensated Employees for the Plan Year and who are employed by the Employer or a Related Employer on the last day of the Plan Year and who make eligible contributions
for the Plan Year, whichever results in the greater amount. An "eligible participant's "match rate" means the Matching Contributions made on behalf of the "eligible participant" for the Plan Year divided by the
"eligible participant's" eligible contributions for the Plan Year; provided, however, that if Matching Contributions are made at different rates for different levels of Compensation, the "match rate" shall be determined
assuming eligible contributions equal to 6% of "test compensation".

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) Notwithstanding the foregoing, the following special rules apply for any Plan Year in which the ADP test
described in Section 7.4 is deemed satisfied with respect to some or all 401(k) Contributions, as provided in Section 7.12, and/or the ACP test described in Section 7.7 is deemed satisfied for the Plan Year with respect to some or all
Matching Contributions, as provided in Section 7.13:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) 401(k) Contributions with respect to which the ADP test described in Section 7.4 is deemed satisfied, as
provided in Section 7.12, shall not be used in computing an "eligible participant's" "contribution percentage."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) As directed by the Administrator, if the ACP test described in Section 7.7 is deemed satisfied for the
Plan Year with respect to some or all Matching Contributions, as provided in Section 7.13, those Matching Contributions with respect to which the limitations are deemed satisfied may be excluded in computing an "eligible
participant's" "contribution percentage".

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) As directed by the Administrator, if the ADP test is deemed satisfied under Section 7.12 using Safe Harbor
Matching Contributions, and the ACP test is not deemed satisfied with respect to some or all Matching Contributions under Section 7.13 for the Plan Year, those Matching Contributions with respect to which the limitations are not deemed
satisfied may be excluded in computing an "eligible participant's" "contribution percentage", but only in an amount up to 4% of the "eligible participant's" "test compensation" for the Plan
Year (3.5% if the ADP test is satisfied using QACA Safe Harbor Matching Contributions).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D) Except as otherwise specifically provided above, Qualified Matching Contributions shall be included in
determining the numerator of an "eligible participant's" "contribution percentage" for such Plan Year.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) After-Tax Contributions made by an "eligible participant"
shall be included in determining his "contribution percentage" for a Plan Year only if they are contributed to the Plan before the end of such Plan Year. Notwithstanding the foregoing, "excess contributions" that are
recharacterized as After-Tax Contributions as provided in Section 7.6(b) shall be included in a Highly Compensated Employee's "contribution percentage" for the Plan Year that includes
the time at which the "excess contribution" is included in the Highly Compensated Employee's gross income. Other contributions made on an "eligible participant's" behalf for a Plan Year shall be included in
determining his "contribution percentage" for such Plan Year only if the contributions are allocated to the "eligible participant's" Account as of a date within such Plan Year and are made to the Plan before the end of
the 12-month period immediately following the Plan Year to which the contributions relate. For Plan Years in which the "testing year" means the Plan Year preceding the Plan Year for which the ACP
test described in Section 7.7 is being determined, contributions included for purposes of determining the "contribution percentage" for the "testing year" of an "eligible participant" who is not a Highly
Compensated Employee must be made before the last day of the Plan Year for which the limitation is being determined.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) If an Employer elects to change from the current year testing method to the prior year testing method, the
following shall not be included in computing a non-Highly Compensated Employee's "contribution percentage" for the Plan Year immediately preceding the Plan Year in which the prior year
testing method is first effective:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) 401(k) Contributions that were included in computing the "eligible participant's"
"contribution percentage" under the current year method for such immediately preceding Plan Year

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) Qualified Nonelective Contributions that were included in computing the "eligible
participant's" "deferral percentage" or "contribution percentage" under the current year method for such immediately preceding Plan Year

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) Qualified Matching Contributions that were included in computing the "eligible participant's"
"deferral percentage" under the current year testing method for such immediately preceding Plan Year

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D) Safe Harbor Matching Contributions that were included in computing the "eligible
participant's" "deferral percentage" or "contribution percentage" under the current year testing method for such immediately preceding Plan Year or that were required to satisfy the safe harbor contribution
requirement under Code Section 401(k)(12)(B), 401(k)(13)(D), 401(m)(11)(B), or 401(m)(12) for such preceding Plan Year

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(E) Safe Harbor Nonelective Contributions that were included in computing the "eligible
participant's" "deferral percentage" or "contribution percentage" under the current year testing method for such immediately preceding Plan Year or that were required to satisfy the safe harbor contribution
requirement under Code Section 401(k)(12)(C), 401(k)(13)(D), 401(m)(11)(B), or 401(m)(12) for such preceding Plan Year

The determination of an "eligible participant's" "contribution percentage" shall be made after any reduction required to satisfy the Code Section 415 limitations is made as provided in this Article VII and shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury.

(d) The "**deferral percentage**" with respect to an Eligible Employee for a particular Plan Year
means the ratio of the sum of the included contributions, described below, to the Eligible Employee's "test compensation" for such Plan Year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Contributions made on behalf of an Eligible Employee for the Plan Year that are used in computing the Eligible
Employee's "deferral percentage" include the following:

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) 401(k) Contributions, including Roth 401(k) Contributions, except as specifically provided below;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) as directed by the Administrator, Qualified Matching Contributions to the extent such Qualified Matching
Contributions are not included in determining the Eligible Employee's "contribution percentage" for such Plan Year;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) as directed by the Administrator, Qualified Nonelective Contributions, to the extent such Qualified Nonelective
Contributions are not included in determining the Eligible Employee's "contribution percentage" for such Plan Year;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D) as directed by the Administrator, Safe Harbor Nonelective Contributions, to the extent such contributions are
not required to satisfy the safe harbor contribution requirement of Code Section 401(k)(12)(C) or 401(k)(13)(D); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(E) as directed by the Administrator, Safe Harbor Matching Contributions, to the extent such contributions are not
required to satisfy the safe harbor contribution requirement of Code Section 401(k)(12)(C), 401(k)(13)(D), 401(m)(11)(B), or 401(m)(12) and are not included in determining the Eligible Employee's "contribution percentage".

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Notwithstanding the foregoing, the following 401(k) Contributions are not included in computing an Eligible
Employee's "deferral percentage" for a Plan Year:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) 401(k) Contributions that are distributed to a non-Highly Compensated
Employee in accordance with the provisions of Section 7.2 because they exceed the Code Section 402(g) limit;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) contributions made to the Plan pursuant to Code Section 414(u) that are treated as 401(k) Contributions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) Catch-Up 401(k) Contributions, except to the extent the Eligible
Employee's 401(k) Contributions are recharacterized as Catch-Up 401(k) Contributions as a result of a failure to satisfy the nondiscrimination requirements applicable to 401(k) Contributions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D) 401(k) Contributions that are included in determining an Eligible Employee's "contribution
percentage" for the Plan Year; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(E) for any Plan Year in which the nondiscrimination requirements applicable to 401(k) Contributions are deemed
satisfied with respect to some 401(k) Contributions, as provided in this Article, 401(k) Contributions with respect to which the limitations are deemed satisfied.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To be included in computing an Eligible Employee's "deferral percentage" for a Plan Year,
contributions must be allocated to the Eligible Employee's Account as of a date within such Plan Year and be made to the Plan before the end of the 12-month period immediately following the Plan Year to
which the contributions relate. For Plan Years in which the prior year testing method is used in applying the ADP test described in Section 7.4, contributions used in computing the "deferral percentage" for the "testing
year" of a non-Highly Compensated Employee must be made before the last day of the Plan Year for which the test is being applied.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) 401(k) Contributions included in computing an Eligible Employee's "deferral percentage" for a
Plan Year must relate to Compensation that either (i) would have been received by the Eligible Employee in such Plan Year or (ii) is attributable to services performed by the Eligible Employee in such Plan Year and would have been received
by the Eligible Employee within 2 1/2 months of the close of such Plan Year. The Administrator shall direct, in accordance with uniform and non-

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discriminatory rules, whether 401(k) Contributions related to Compensation described in (ii) shall be included in an Eligible Employee's "deferral percentage" for the Plan Year in which the services were performed or for the Plan Year in which the Compensation would have been received, provided that such 401(k) Contributions shall not be included in an Eligible Employee's "deferral percentage" for both such Plan Years.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) If an Employer elects to change from the current year testing method to the prior year testing method, the
following shall not be included in computing a non-Highly Compensated Employee's "deferral percentage" for the Plan Year immediately preceding the Plan Year in which the prior year testing
method is first effective:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) 401(k) Contributions that were included in computing the Eligible Employee's "contribution
percentage" under the current year method for such immediately preceding Plan Year;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) Qualified Nonelective Contributions that were included in computing the Eligible Employee's
"deferral percentage" or "contribution percentage" under the current year method for such immediately preceding Plan Year;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) Qualified Matching Contributions that were included in computing the Eligible Employee's "deferral
percentage" under the current year testing method for such immediately preceding Plan Year;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D) Safe Harbor Nonelective Contributions that were included in computing the Eligible Employee's
"deferral percentage" or "contribution percentage" under the current year testing method for such immediately preceding Plan Year or that were required to satisfy the safe harbor contribution requirement under Code
Section 401(k)(12)(C), 401(k)(13)(D), 401(m)(11)(B), or 401(m)(12) for such preceding Plan Year; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(E) Safe Harbor Matching Contributions that were included in computing the Eligible Employee's
"deferral percentage" or "contribution percentage" under the current year testing method for such immediately preceding Plan Year or that were required to satisfy the safe harbor contribution requirement under Code
Section 401(k)(12)(B), 401(k)(13)(D), 401(m)(11)(B), or 401(m)(12) for such preceding Plan Year.

The determination of an Eligible Employee's "deferral percentage" shall be made after any reduction required to satisfy the Code Section 415 limitations is made as provided in this Article VII and shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury.

(e) A "**designated Roth contribution**" means any Roth 401(k) Contributions made to the Plan and
any "elective contributions" made to another plan that would be excludable from a Participant's income, but for the Participant's election to designate such contributions as Roth contributions and include them in income.

(f) An "**elective contribution**" means any employer contribution made to a plan maintained by an
Employer or a Related Employer on behalf of a Participant in lieu of cash compensation pursuant to his election (whether such election is an active election or a passive election) to defer under any qualified CODA as described in Code
Section 401(k), any simplified employee pension cash or deferred arrangement as described in Code Section 402(h)(1)(B), any eligible deferred compensation plan under Code Section 457, or any plan as described in Code
Section 501(c)(18), and any contribution made on behalf of the Participant by an Employer or a Related Employer for the purchase of an annuity contract under Code Section 403(b) pursuant to a salary reduction agreement. "Elective
contributions" include "designated Roth contributions". For purposes of applying the limitations described in this Article VII, the term "elective contribution" excludes "catch-up contributions".

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(g) An "**elective 401(k) contribution**" means any employer contribution made to a plan maintained
by an Employer or a Related Employer on behalf of a Participant in lieu of cash compensation pursuant to his election (whether such election is an active election or a passive election) to contribute under any qualified CODA as described in Code
Section 401(k) including a designated Roth contribution. For purposes of applying the limitations described in this Article VII, the term "elective 401(k) contribution" excludes "catch-up contributions".

(h) An "**eligible participant**" means any Eligible Employee who is eligible to make After-Tax Contributions or to have 401(k) Contributions made on his behalf (if 401(k) Contributions are taken into account in determining "contribution percentages"), or to participate in the allocation
of Matching Contributions (including forfeitures that are allocated based on a Participant's 401(k) or After-Tax Contributions).

Notwithstanding the foregoing, Eligible Employees who are covered by a collective bargaining agreement between their Employer and employee representatives shall not be included as "eligible participants" if retirement benefits were the subject of good faith bargaining unless participation in this Plan is specifically provided for in such agreement. However, in no event will any Employee who is a member of a collective bargaining agreement where more than 2% of the Employees are professionals be considered covered under a collective bargaining agreement for the purpose of disaggregation rules under Code Section 401(b).

(i) An "**employee contribution**" means any employee after-tax contribution allocated to an Eligible Employee's account under any qualified plan of an Employer or a Related Employer.

(j) An "**excess aggregate contribution**" means any contribution made to the Plan by or on behalf
of a Highly Compensated Employee that is designated as an excess contribution pursuant to Section 7.8 in order to satisfy the ACP test described in Section 7.7.

(k) An "**excess contribution**" means any contribution made to the Plan on behalf of a Highly
Compensated Employee that is designated as an excess contribution pursuant to Section 7.5 in order to satisfy the ADP test described in Section 7.4.

(l) An "**excess deferral**" with respect to a Participant means that portion of a
Participant's 401(k) Contributions, other than Catch-Up 401(k) Contributions, for his taxable year that, when added to amounts deferred for such taxable year under other plans or arrangements described
in Code Section 401(k), 408(k), 408(p), or 403(b) (other than any such plan or arrangement that is maintained by an Employer or a Related Employer), would exceed the dollar limit imposed under Code Section 402(g) as in effect on
January 1 of the calendar year in which such taxable year begins and is includible in the Participant's gross income under Code Section 402(g).

(m) A Participant's "**415 compensation**" for a "limitation year" means his 415
compensation as defined in the Adoption Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) "415 compensation" includes the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) any eligible amount that would have been received and included in the Participant's taxable gross income
but for the Participant's his election (or deemed election) under Code Sections 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) any "military differential pay" (as defined hereunder) he receives or is entitled to receive from
the Employer;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) if and to the extent provided in the Adoption Agreement, amounts received by a Participant who is permanently
and totally disabled (as defined in Code Section 22(e)(3)); and

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D) if the Participant incurs a severance from employment (as defined in Treasury Regulations Section 1.415(a)-1(f)(5)), amounts paid to the Participant before (1) the end of the "limitation year" in which the Participant's severance from employment occurs or (2) within 2 1/2
months of such severance from employment, whichever is later, provided such amounts:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) would have been paid to the Participant in the course of employment and are regular compensation for services
by the Participant or commissions, bonuses or other similar compensation, but only to the extent such amounts would have been included in the Participant's "415 compensation" if his employment had continued;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) if provided in the Adoption Agreement, are payments for accrued bona fide sick, vacation or other leave, but
only if the Participant would have been able to use such leave if his employment had continued; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) if provided in the Adoption Agreement, are payments received by the Participant pursuant to a non-qualified, unfunded deferred compensation plan, to the extent such payments are includible in income and the Participant would have received such payments at the same time if he had continued in employment.

For purposes of this subparagraph (1), "military differential pay" means any payment made to the Participant by the Employer after December 31, 2008, with respect to a period during which the Participant is performing service in the uniformed services (as defined in Chapter 43 of Title 38 of the United States Code) while on active duty for a period of more than 30 days that represents all or a portion of the wages the Participant would have received if he had continued employment with the Employer as an Employee.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Back pay, within the meaning of Treasury Regulations Section 1.415(c)-2(g)(8), shall be treated as "415 compensation" for the "limitation year" to which the back pay relates to the extent back pay represents wages and compensation
that would otherwise be included in "415 compensation".

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Other post-termination or severance pay is not included in "415 compensation".

To be included in a Participant's "415 compensation" for a particular "limitation year", an amount must have been received by the Participant (or would have been received, but for the Participant's election, or deemed election, under Code Sections 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b)) within such "limitation year". Notwithstanding the foregoing, at the direction of the Administrator, amounts earned during a particular "limitation year", that are not paid until the next "limitation year" because of the timing of pay periods and pay dates, may be included in "415 compensation" for the "limitation year" in which they were earned if (1) the amounts are paid within the first few weeks of the next "limitation year", (2) are included on a uniform and consistent basis with respect to similarly-situated employees, and (3) are not also included as "415 compensation" in the "limitation year" in which they were paid.

In no event, however, shall the "415 compensation" of a Participant taken into account under the Plan for any "limitation year" exceed the limit in effect under Code Section 401(a)(17) ($250,000 for Plan Years beginning in 2012, subject to adjustment annually as provided in Code Sections 401(a)(17)(B) and 415(d); provided, however, that the dollar increase in effect on January 1 of any calendar year, if any, is effective for "limitation years" beginning in such calendar year).). If the "415 compensation" of a Participant is determined over a period of time that contains fewer than 12 calendar months, then the annual compensation limitation described above shall be adjusted with respect to that Participant by multiplying the annual compensation limitation in effect for the Plan Year by a fraction the numerator of which is the number of full months in the period and the denominator of which is 12; provided, however, that no proration is required for a Participant who is covered under the Plan for less than one full Plan Year if either (i) the individual becomes an Eligible Employee part way through the Plan Year and the Adoption Agreement provides that Compensation prior to becoming an Eligible Employee is excluded in allocating contributions or (ii) the formula for allocations is based on Compensation for a period of at least 12 months.

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(n) A "**limitation year**" means the 12-consecutive month
period specified in the Adoption Agreement. All qualified plans maintained by the Employer must use the same "limitation year". If the "limitation year" is amended to a different 12-consecutive month period, the new "limitation year" must begin on a date within the "limitation year" in which the amendment is made.

(o) A "**matching contribution**" means any employer contribution allocated to an Eligible
Employee's account under any plan of an Employer or a Related Employer solely on account of "elective contributions" made on his behalf or "employee contributions" made by him.

(p) A "**qualified matching contribution**" means any employer contribution allocated to an Eligible
Employee's account under any plan of an Employer or a Related Employer solely on account of "elective contributions" made on his behalf or "employee contributions" made by him that is a qualified matching contribution
as defined in regulations issued under Code Section 401(k), is nonforfeitable when made, and is distributable only as permitted in regulations issued under Code Section 401(k).

(q) A "**qualified nonelective contribution**" means any employer contribution allocated to an
Eligible Employee's account under any plan of an Employer or a Related Employer that the Participant could not elect instead to receive in cash until distributed from the Plan, that is a qualified nonelective contribution as defined in Code
Sections 401(k) and 401(m) and regulations issued thereunder, is nonforfeitable when made, and is distributable (other than for hardships) only as permitted in regulations issued under Code Section 401(k).

(r) The "**test compensation**" of an Eligible Employee or "eligible participant" for a
Plan Year means any definition of compensation designated by the Administrator that satisfies the requirements of Code Section 414(s). The Administrator may exclude from "test compensation" amounts earned by an individual during a
Plan Year, but while the individual was not an Eligible Employee or "eligible participant", provided such exclusion is applied on a uniform and consistent basis with respect to similarly-situated employees.

In no event, however, shall the "test compensation" of an Eligible Employee or "eligible participant" taken into account under the Plan for any Plan Year exceed the limit in effect under Code Section 401(a)(17) ($250,000 for Plan Years beginning in 2012, subject to adjustment annually as provided in Code Sections 401(a)(17)(B) and 415(d); provided, however, that the dollar increase in effect on January 1 of any calendar year, if any, is effective for Plan Years beginning in such calendar year). If the "test compensation" of an Eligible Employee or "eligible participant" is determined over a period of time that contains fewer than 12 calendar months, then the annual compensation limitation described above shall be adjusted with respect to that Eligible Employee or "eligible participant" by multiplying the annual compensation limitation in effect for the Plan Year by a fraction the numerator of which is the number of full months in the period and the denominator of which is 12; provided, however, that no proration is required for an Eligible Employee or "eligible participant" who is covered under the Plan for less than one full Plan Year if either (i) the individual becomes an Eligible Employee or "eligible participant" part way through the Plan Year and "test compensation" prior to becoming an Eligible Employee or "eligible participant" is excluded or (ii) the formula for allocations is based on "test compensation" for a period of at least 12 months.

(s) The "**testing year**" means the following, as provided in the Adoption Agreement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) If the current year testing method is provided for ADP and/or ACP testing, the Plan Year for which the
limitations on "deferral percentages" and/or "contribution percentages" (as applicable) of Highly Compensated Employees are being determined.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) If the prior year testing method is provided for ADP and/or ACP testing, the Plan Year immediately preceding
the Plan Year for which the limitations on "deferral percentages" and/or "contribution percentages" (as applicable) of Highly Compensated Employees is being determined.

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If a Plan uses the current year testing method for ADP and/or ACP testing, the Plan Sponsor may only change to the prior year testing method if either (1) the Plan has used the current year testing method for each of the preceding 5 Plan Years (or, if less, the number of Plan Years the Plan has been in existence) or (2) as a result of a merger or acquisition described in Code Section 410(b)(6)(C)(i), the Plan Sponsor acquires a plan that uses the prior year testing method for ADP and/or ACP testing (as applicable) and the change is made within the transition period described in Code Section 410(b)(6)(C)(ii).

For purposes of applying the limitations described in this Article, an Eligible Employee is a Highly Compensated Employee for a particular Plan Year or "testing year", as applicable, if he meets the definition of Highly Compensated Employee as in effect for that year. An Eligible Employee who does not meet the definition of Highly Compensated Employee as in effect for a particular Plan Year or "testing year", as applicable, shall not be a Highly Compensated Employee for such year.

**7.2** **Code Section 402(g) Limit** 

In no event shall the amount of the 401(k) Contributions, excluding Catch-Up 401(k) Contributions, made on behalf of an Eligible Employee for his taxable year, when aggregated with any "elective contributions" made on behalf of the Eligible Employee under any other plan of an Employer or a Related Employer for his taxable year, exceed the dollar limit imposed under Code Section 402(g), as in effect on January 1 of the calendar year in which such taxable year begins. In the event that the Administrator determines that the reduction percentage elected by an Eligible Employee will result in his exceeding the Code Section 402(g) limit, the Administrator may adjust the reduction authorization of such Eligible Employee by reducing the percentage of his 401(k) Contributions to such smaller percentage that will result in the Code Section 402(g) limit not being exceeded. If the Administrator determines that the 401(k) Contributions made on behalf of an Eligible Employee would exceed the Code Section 402(g) limit for his taxable year, the 401(k) Contributions for such Participant shall be automatically suspended for the remainder, if any, of such taxable year.

If an Employer notifies the Administrator that the Code Section 402(g) limit has nevertheless been exceeded by an Eligible Employee for his taxable year, the 401(k) Contributions that, when aggregated with "elective contributions" made on behalf of the Eligible Employee under any other plan of an Employer or a Related Employer, would exceed the Code Section 402(g) limit, plus any income and minus any losses attributable thereto, shall be either recharacterized as Catch-Up 401(k) Contributions or distributed to the Eligible Employee no later than the April 15 immediately following such taxable year. If an Eligible Employee to whom distribution must be made in accordance with the preceding sentence has made both Pre-Tax and Roth 401(k) Contributions for the year, the type of 401(k) Contributions to be distributed shall be determined as provided in the Adoption Agreement.

Any 401(k) Contributions that are distributed to an Eligible Employee in accordance with this Section shall not be taken into account in determining the Eligible Employee's "deferral percentage" for the "testing year" in which the 401(k) Contributions were made, unless the Eligible Employee is a Highly Compensated Employee.

If an amount of 401(k) Contributions is distributed to a Participant in accordance with this Section or the Adoption Agreement provides that Catch-Up 401(k) Contributions will not be matched and 401(k) Contributions are recharacterized as Catch-Up 401(k) Contributions hereunder, Matching Contributions that are attributable solely to the distributed or recharacterized 401(k) Contributions, plus any income and minus any losses attributable thereto, shall be forfeited by the Participant no earlier than the date on which distribution of 401(k) Contributions pursuant to this Section occurs and no later than the last day of the Plan Year following the Plan Year for which the Matching Contributions were made.

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**7.3** **Distribution of "Excess Deferrals"** 

If provided in the Adoption Agreement, and notwithstanding any other provision of the Plan to the contrary, if a Participant notifies the Administrator in writing (or in any other form acceptable to the Administrator) no later than the March 1 following the close of the Participant's taxable year that "excess deferrals" have been made on his behalf under the Plan for such taxable year, the "excess deferrals", plus any income and minus any losses attributable thereto, shall be distributed to the Participant no later than the April 15 immediately following such taxable year. If the Participant has made both Pre-Tax and Roth 401(k) Contributions for the year, the Participant must designate the extent to which the "excess deferrals" are Pre-Tax and/or Roth 401(k) Contributions. Unless otherwise elected in the Adoption Agreement, if no direction is received, "excess deferrals" will be made first from Pre-Tax 401(k) Contributions then from Roth 401(k) Contributions. Any 401(k) Contributions that are distributed to a Participant in accordance with this Section shall nevertheless be taken into account in determining the Participant's "deferral percentage" for the "testing year" in which the 401(k) Contributions were made.

If an amount of 401(k) Contributions is distributed to a Participant in accordance with this Section, Matching Contributions that are attributable solely to the distributed 401(k) Contributions, plus any income and minus any losses attributable thereto, shall be forfeited by the Participant no earlier than the date on which distribution of 401(k) Contributions pursuant to this Section occurs and no later than the last day of the Plan Year following the Plan Year for which the Matching Contributions were made.

**7.4** **Limitation on 401(k) Contributions of Highly Compensated Employees – ADP Test** 

The provisions of this Section shall apply to all Eligible Employees unless the Adoption Agreement provides for Safe Harbor Matching Contributions or Safe Harbor Nonelective Contributions to be made on behalf of all or some Eligible Employees. If the Adoption Agreement provides for Safe Harbor Matching Contributions or Safe Harbor Nonelective Contributions, the provisions of this Section shall apply only with respect to Eligible Employees during the Plan Year who are eligible to make 401(k) Contributions to the Plan, but are not eligible to receive Safe Harbor Matching Contributions or Safe Harbor Nonelective Contributions, as applicable, or, if the Adoption Agreement provides for discretionary Safe Harbor Nonelective Contributions, for any Plan Year in which the Plan Sponsor does not timely amend the Plan to provide for Safe Harbor Nonelective Contributions.

Notwithstanding any other provision of the Plan to the contrary, the 401(k) Contributions made with respect to a Plan Year on behalf of Eligible Employees who are Highly Compensated Employees may not result in an average "deferral percentage" for such Eligible Employees that exceeds the greater of:

(a) a percentage that is equal to 125% of the average "deferral percentage" for all other Eligible
Employees for the "testing year"; or

(b) a percentage that is not more than 200% of the average "deferral percentage" for all other Eligible
Employees for the "testing year" and that is not more than 2 percentage points higher than the average "deferral percentage" for all other Eligible Employees for the "testing year",

unless the "excess contributions", determined as provided in Section 7.5, are recharacterized or distributed as provided in Section 7.6.

If the Plan provides that Employees are eligible to make 401(k) Contributions before they have satisfied the minimum age and service requirements under Code Section 410(a)(1) and applies Code Section 410(b)(4)(B) in determining whether the cash or deferred arrangement meets the requirements of Code Section 410(b)(1), the Administrator may apply the limitations described above either:

(c) by comparing the average "deferral percentage" of all Eligible Employees who are Highly Compensated
Employees for the Plan Year to the average "deferral percentage" for the "testing year" of all other Eligible Employees who have satisfied the minimum age and service requirements under Code Section 410(a)(1)(A)); or

(d) separately with respect to Eligible Employees who have not satisfied the minimum age and service requirements
under Code Section 410(a)(1)(A) and Eligible Employees who have satisfied such minimum age and service requirements.

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If the prior year testing method applies for the first Plan Year in which the Plan permits Eligible Employees to make 401(k) Contributions, for purposes of the above limitations, the average "deferral percentage" for Eligible Employees who are not Highly Compensated Employees shall be either (1) 3% or (2) the average "deferral percentage" for such Eligible Employees for such first Plan Year, as provided in the Adoption Agreement.

In order to assure that the limitation contained herein is not exceeded with respect to a Plan Year, the Administrator is authorized to suspend completely further 401(k) Contributions, other than Catch-Up 401(k) Contributions, on behalf of Highly Compensated Employees for any remaining portion of a Plan Year or to adjust the projected "deferral percentages" of Highly Compensated Employees by reducing the percentage of their deferral elections for any remaining portion of a Plan Year to such smaller percentage that will result in the limitation set forth above not being exceeded. If the Administrator limits the 401(k) Contributions that may be made by Highly Compensated Employees for a Plan Year, the Administrator shall communicate that limit as soon as reasonably practicable. In the event of a suspension or reduction, Highly Compensated Employees affected thereby shall be notified of the reduction or suspension as soon as possible. An affected Highly Compensated Employee may be entitled to make a new deferral election for the following Plan Year.

In determining the "deferral percentage" for any Eligible Employee who is a Highly Compensated Employee for the Plan Year, "elective 401(k) contributions", "qualified nonelective contributions", and "qualified matching contributions" (to the extent that "qualified nonelective contributions" and "qualified matching contributions" are taken into account in determining "deferral percentages") made to his accounts under any plan of an Employer or a Related Employer that is not mandatorily disaggregated pursuant to Treasury Regulations Section 1.410(b)-7(c), as modified by Section 1.401(k)-1(b)(4) (without regard to the prohibition on aggregating plans with inconsistent testing methods contained in Section 1.401(k)-1(b)(4)(iii)(B) and the prohibition on aggregating plans with different plan years contained in Section 1.410(b)-7(d)(5)), shall be treated as if all such contributions were made to the Plan; provided, however, that if such a plan has a plan year different from the Plan Year, any such contributions made to the Highly Compensated Employee's accounts under the other plan during the Plan Year shall be treated as if such contributions were made to the Plan.

If one or more plans of an Employer or Related Employer are aggregated with the Plan for purposes of satisfying the requirements of Code Section 401(a)(4) or 410(b), then "deferral percentages" under the Plan shall be calculated as if the Plan and such one or more other plans were a single plan. Pursuant to Treasury Regulations Section 1.401(k)-1(b)(4)(v), an Employer may elect to calculate "deferral percentages" aggregating ESOP and non-ESOP plans. In addition, an Employer may elect to calculate "deferral percentages" aggregating bargained plans maintained for different bargaining units, provided that such aggregation is done on a reasonable basis and is reasonably consistent from year to year. Plans may be aggregated under this paragraph only if they have the same plan year and utilize the same testing method to satisfy the requirements of Code Section 401(k).

The Administrator shall maintain records sufficient to show that the limitation contained in this Section was not exceeded with respect to any Plan Year and the amount of the "qualified nonelective contributions" and/or "qualified matching contributions" taken into account in determining "deferral percentages" for any Plan Year.

**7.5** **Determination and Allocation of "Excess Contributions" Among Highly Compensated Employees** 

Notwithstanding any other provision of the Plan to the contrary, if the ADP test described in Section 7.4 is not satisfied in any Plan Year, the Administrator shall determine the dollar amount of the excess by reducing the dollar amount of the contributions included in determining the "deferral percentage" of Highly Compensated Employees in order of their "deferral percentages" as follows:

(a) The highest "deferral percentage(s)" shall be reduced to the greater of (1) the maximum
"deferral percentage" that satisfies the ADP test described in Section 7.4 or (2) the next highest "deferral percentage".

(b) If the ADP test described in Section 7.4 is still not satisfied after application of the provisions of
paragraph (a), the Administrator shall continue reducing "deferral percentages" of Highly Compensated Employees, continuing with the next highest "deferral percentage", in the manner provided in paragraph (a) until the
ADP test described in Section 7.4 is satisfied.

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The determination of the amount of "excess contributions" hereunder shall be made after 401(k) Contributions and "excess deferrals" have been recharacterized or distributed pursuant to Sections 7.2 and 7.3, if applicable.

After determining the dollar amount of the "excess contributions" that have been made to the Plan, the Administrator shall allocate such excess among Highly Compensated Employees in order of the dollar amount of the 401(k), Qualified Nonelective, and Qualified Matching Contributions (to the extent such contributions are included in determining "deferral percentages") allocated to their Accounts as follows:

(c) The contributions included in the "deferral percentages" of the Highly Compensated Employee(s) with
the largest dollar amount of "deferral percentage" for the Plan Year shall be reduced by the dollar amount of the excess (with such dollar amount being allocated equally among all such Highly Compensated Employees), but not below the
dollar amount of the "deferral percentage" of the Highly Compensated Employee(s) with the next highest dollar amount of "deferral percentage" for the Plan Year.

(d) If the excess has not been fully allocated after application of the provisions of paragraph (c), the
Administrator shall continue reducing the contributions included in the "deferral percentages" of Highly Compensated Employees, continuing with the Highly Compensated Employees with the largest remaining dollar amount of "deferral
percentages" for the Plan Year, in the manner provided in paragraph (c) until the entire excess determined above has been allocated.

**7.6** **Treatment of Excess 401(k) Contributions** 

Except as otherwise provided in this Section, "excess contributions" allocated to a Highly Compensated Employee pursuant to Section 7.5, plus any income and minus any losses attributable thereto, shall be distributed to the Highly Compensated Employee prior to the end of the next succeeding Plan Year. If such excess amounts are distributed more than 2 1/2 months after the last day of the Plan Year for which the excess occurred, an excise tax of 10% may be imposed under Code Section 4979 on the Employer maintaining the Plan with respect to such amounts. Notwithstanding the foregoing, if the Plan is an eligible EACA and if provided in the Adoption Agreement, the 2 1/2 month period for distributing "excess contributions" before application of the 10% excise tax shall be extended until the end of the 6th month following the close of the Plan Year for which the excess occurred. The provisions of the preceding sentence shall not apply unless all Eligible Employees under the Plan are eligible to participate in the EACA, except Eligible Employees who are mandatorily disaggregated under Code Section 410(b).

In lieu of distribution, the following may apply:

(a) If the Adoption Agreement provides for Catch-Up 401(k) Contributions, a
Highly Compensated Employee's "excess contributions" shall be treated as Catch-Up 401(k) Contributions to the extent permissible.

(b) If the Adoption Agreement provides for After-Tax Contributions to be
made by Highly Compensated Employees, a Highly Compensated Employee's "excess contributions" may be recharacterized as After-Tax Contributions, but only to the extent such recharacterization
does not result in a failure of the ACP test. Amounts recharacterized as After-Tax Contributions shall be included in a Highly Compensated Employee's "contribution percentage" for the year in
which they were contributed to the Plan as 401(k) Contributions.

Except as otherwise provided below, "excess contributions" shall be allocated among a Highly Compensated Employee's Sub-Accounts in the order prescribed by the Administrator, which order shall be uniform with respect to all Highly Compensated Employees and non-discriminatory. If "excess contributions" are to be distributed from the 401(k) Contributions Sub-Account of a Highly Compensated Employee who has made both Pre-Tax and Roth 401(k) Contributions for the year, the type of 401(k) Contributions to be distributed shall be determined as provided in the Adoption Agreement.

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If an amount of 401(k) Contributions is distributed to a Participant in accordance with this Section or the Adoption Agreement provides that Catch-Up 401(k) Contributions are not matched and 401(k) Contributions are recharacterized as Catch-Up 401(k) Contributions hereunder, Matching Contributions that are attributable solely to the distributed or recharacterized 401(k) Contributions, plus any income and minus any losses attributable thereto, shall be forfeited by the Participant no earlier than the date on which distribution of 401(k) Contributions pursuant to this Section occurs and no later than the last day of the Plan Year following the Plan Year for which the Matching Contributions were made.

**7.7** **Limitation on Matching Contributions and After-Tax Contributions of Highly Compensated Employees – ACP Test** 

The provisions of this Section shall apply to all "eligible participants", unless the Adoption Agreement provides that the nondiscrimination requirements applicable to Matching Contributions will be satisfied using the safe harbor rule for some or all years. If the Adoption Agreement provides that the safe harbor will be used to satisfy the nondiscrimination requirements applicable to some or all Matching Contributions, the provisions of this Section shall apply as follows:

(a) If the Adoption Agreement provides for required Safe Harbor Nonelective Contributions or Safe Harbor Matching
Contributions, the provisions of this Section shall apply only with respect to "eligible participants" during the Plan Year who are eligible to receive Matching Contributions under the Plan, but are not eligible to receive Safe Harbor
Matching Contributions or Safe Harbor Nonelective Contributions, as applicable.

(b) If the Adoption Agreement provides for discretionary Safe Harbor Nonelective Contributions, the provisions of
this Section shall apply with respect to all "eligible participants" for any Plan Year in which the Plan Sponsor does not timely amend the Plan to provide for Safe Harbor Nonelective Contributions.

(c) Notwithstanding the provisions of paragraph (a) or (b) above, if the Adoption Agreement provides for
current After-Tax Contributions, the provisions of this Section shall apply with respect to all "eligible participants", for purposes of applying the nondiscrimination requirements applicable to After-Tax Contributions.

Except as specifically provided above with respect to Matching Contributions to which the safe harbor rule applies and notwithstanding any other provisions of the Plan to the contrary, the Matching Contributions and After-Tax Contributions made with respect to a Plan Year by or on behalf of "eligible participants" who are Highly Compensated Employees may not result in an average "contribution percentage" for such "eligible participants" that exceeds the greater of:

(d) a percentage that is equal to 125% of the average "contribution percentage" for all other
"eligible participants" for the "testing year"; or

(e) a percentage that is not more than 200% of the average "contribution percentage" for all other
"eligible participants" for the "testing year" and that is not more than 2 percentage points higher than the average "contribution percentage" for all other "eligible participants" for the
"testing year",

unless the "excess aggregate contributions", determined as provided in Section 7.8, are forfeited or distributed as provided in Section 7.9.

If the Plan provides that Employees are eligible to make After-Tax Contributions and/or receive Matching Contributions before they have satisfied the minimum age and service requirements under Code Section 410(a)(1)(A) and applies Code Section 410(b)(4)(B) in determining whether the portion of the Plan subject to Code Section 401(m) meets the requirements of Code Section 410(b)(1), the Administrator may apply the limitations described above either:

(f) by comparing the average "contribution percentage" of all "eligible participants" who
are Highly Compensated Employees for the Plan Year to the average "contribution percentage" for the "testing year" of all other "eligible participants" who have satisfied the minimum age and service requirements
under Code Section 410(a)(1)(A); or

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(g) separately with respect to "eligible participants" who have not satisfied the minimum age and
service requirements under Code Section 410(a)(1)(A) and "eligible participants" who have satisfied such minimum age and service requirements.

If the prior year testing method applies for the first Plan Year in which the Plan provides for After-Tax or Matching Contributions, for purposes of the above limitations, the average "contribution percentage" for "eligible participants" who are not Highly Compensated Employees shall be either (1) 3% or (2) the average "contribution percentage" for such Eligible Employees for such first Plan Year, as provided in the Adoption Agreement.

In determining the "contribution percentage" for any "eligible participant" who is a Highly Compensated Employee for the Plan Year, "matching contributions", "employee contributions", "qualified nonelective contributions", and "elective 401(k) contributions" (to the extent that "qualified nonelective contributions" and "elective 401(k) contributions" are taken into account in determining "contribution percentages") made to his accounts under any plan of an Employer or a Related Employer that is not mandatorily disaggregated pursuant to Treasury Regulations Section 1.410(b)-7(c), as modified by Section 1.401(m)-1(b)(4) (without regard to the prohibition on aggregating plans with inconsistent testing methods contained in Section 1.401(m)-1(b)(4)((iii)(B) and the prohibition on aggregating plans with different plan years contained in Section 1.410(b)-7(d)(5)), shall be treated as if all such contributions were made to the Plan; provided, however, that if such a plan has a plan year different from the Plan Year, any such contributions made to the Highly Compensated Employee's accounts under the other plan during the Plan Year shall be treated as if such contributions were made to the Plan.

If different eligibility conditions are selected for ADP Safe Harbor Matching Contributions and ACP Safe Harbor Matching Contributions, the Plan will apply the permissive disaggregation rules set forth in Regulations Section 1.401(m)-1(b)(4), by disaggregating the Plan into separate plans and treating the portion of the Plan covering all Participants who are not otherwise excludable Participants as a Safe Harbor 401(m) Plan and performing the ACP Test for all Participants who are otherwise excludable Participants.

If one or more plans of an Employer or a Related Employer are aggregated with the Plan for purposes of satisfying the requirements of Code Section 401(a)(4) or 410(b), the "contribution percentages" under the Plan shall be calculated as if the Plan and such one or more other plans were a single plan. Pursuant to Treasury Regulations Section 1.401(m)-1(b)(4)(v), an Employer may elect to calculate "contribution percentages" aggregating ESOP and non-ESOP plans. In addition, an Employer may elect to calculate "contribution percentages" aggregating bargained plans maintained for different bargaining units, provided that such aggregation is done on a reasonable basis and is reasonably consistent from year to year. Plans may be aggregated under this paragraph only if they have the same plan year and utilize the same testing method to satisfy the requirements of Code Section 401(m).

The Administrator shall maintain records sufficient to show that the limitation contained in this Section was not exceeded with respect to any Plan Year and the amount of the "elective contributions", "qualified nonelective contributions", and/or "qualified matching contributions" taken into account in determining "contribution percentages" for any Plan Year.

**7.8** **Determination and Allocation of "Excess Aggregate Contributions" Among Highly Compensated Employees** 

Notwithstanding any other provision of the Plan to the contrary, if the ACP test described in Section 7.7 is not satisfied in any Plan Year, the Administrator shall determine the dollar amount of the excess by reducing the dollar amount of the contributions included in determining the "contribution percentage" of Highly Compensated Employees in order of their "contribution percentages", as follows:

(a) The highest "contribution percentage(s)" shall be reduced to the greater of (1) the maximum
"contribution percentage" that satisfies the ACP test described in Section 7.7 or (2) the next highest "contribution percentage".

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(b) If the ACP described in Section 7.7 is still not satisfied after application of the provisions of
paragraph (a), the Administrator shall continue reducing "contribution percentages" of Highly Compensated Employees, continuing with the next highest "contribution percentage", in the manner provided in paragraph
(a) until the ACP test described in Section 7.7 is satisfied.

The determination of the amount of "excess aggregate contributions" shall be made after application of Sections 7.2, 7.3, and 7.6, if applicable.

After determining the dollar amount of the "excess aggregate contributions" that have been made to the Plan, the Administrator shall allocate such excess among Highly Compensated Employees in order of the dollar amount of their "contribution percentages" as follows:

(c) The contributions included in the "contribution percentages" of the Highly Compensated Employee(s)
with the largest dollar amount of "contribution percentage" shall be reduced by the dollar amount of the excess (with such dollar amount being allocated equally among all such Highly Compensated Employees), but not below the dollar
amount of the "contribution percentage" of the Highly Compensated Employee(s) with the next highest dollar amount of "contribution percentage" for the Plan Year.

(d) If the excess has not been fully allocated after application of the provisions of paragraph (c), the
Administrator shall continue reducing the contributions included in the "contribution percentages" of Highly Compensated Employees, continuing with the Highly Compensated Employees with the largest remaining dollar amount of
"contribution percentages" for the Plan Year, in the manner provided in paragraph (c) until the entire excess determined above has been allocated.

**7.9 Forfeiture or Distribution of "Excess Aggregate Contributions"** 

"Excess aggregate contributions" allocated to a Highly Compensated Employee pursuant to the preceding Section, plus any income and minus any losses attributable thereto, shall be forfeited, to the extent forfeitable, or distributed to the Participant prior to the end of the next succeeding Plan Year as hereinafter provided. If such excess amounts are distributed more than 2 1/2 months after the last day of the Plan Year for which the excess occurred, an excise tax of 10% may be imposed under Code Section 4979 on the Employer maintaining the Plan with respect to such amounts. Notwithstanding the foregoing, if the Plan is an EACA and if provided in the Adoption Agreement, the 2 1/2 month period for distributing "excess aggregate contributions" before application of the 10% excise tax shall be extended until the end of the 6th month following the close of the Plan Year for which the excess occurred. The provisions of the preceding sentence shall not apply unless all Eligible Employees under the Plan are eligible to participate in the EACA, except Eligible Employees who are mandatorily disaggregated under Code Section 410(b).

Except as otherwise provided below, excess amounts shall be allocated among a Highly Compensated Employee's Sub-Accounts in the order prescribed by the Administrator, which order shall be uniform with respect to all Highly Compensated Employees and non-discriminatory, and such amounts shall be forfeited or distributed, as appropriate. Excess amounts attributable to After-Tax, 401(k), and Qualified Nonelective Contributions of a Participant shall in all cases be distributed. Excess amounts attributable to Matching Contributions shall be distributed only to the extent a Participant has a vested interest in his Matching Contributions Sub-Account and shall otherwise be forfeited. Any amounts forfeited with respect to a Participant pursuant to this Section shall be treated as a forfeiture under the Plan no later than the last day of the Plan Year following the Plan Year for which the Matching Contributions were made.

If excess amounts are to be distributed from the 401(k) Contributions Sub-Account of a Highly Compensated Employee who has made both Pre-Tax and Roth 401(k) Contributions for the year, the type of 401(k) Contributions to be distributed shall be determined as provided in the Adoption Agreement.

**7.10** **Treatment of Forfeited Matching Contributions** 

Any Matching Contributions that are forfeited pursuant to the provisions of the preceding Sections of this Article shall be treated as a forfeiture under the Plan and applied in accordance with the provisions of the Adoption Agreement.

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**7.11** **Determination of Income or Loss** 

The income or loss attributable to "excess contributions", "excess aggregate contributions", or "excess deferrals" shall be determined using the method otherwise used for allocating income or loss to Participants' Accounts, unless the Adoption Agreement provides that the IRS alternative method is used. If the Adoption Agreement provides for use of the IRS alternative method, income or loss will be determined by multiplying the income or loss for the preceding Plan Year attributable to the Eligible Employee's Sub-Account to which the contributions were credited by a fraction, the numerator of which is the contributions made to such Sub-Account on the Eligible Employee's behalf for the preceding Plan Year and the denominator of which is (a) the balance of the Sub-Account on the first day of the preceding Plan Year, plus (b) the contributions made to such Sub-Account for the preceding Plan Year.

**7.12** **Deemed Satisfaction of the ADP Test** 

Notwithstanding any other provision of this Article to the contrary, if Safe Harbor Matching Contributions or Safe Harbor Nonelective Contributions are provided in the Adoption Agreement, the provisions of this Section shall apply with respect to Eligible Employees who are eligible to make 401(k) Contributions and to receive allocations of Safe Harbor Matching Contributions or Safe Harbor Nonelective Contributions, as applicable; provided, however, that if discretionary Safe Harbor Nonelective Contributions are provided in the Adoption Agreement, the provisions of this Section shall apply for a Plan Year only if the Plan Sponsor timely amends the Plan to provide for Safe Harbor Nonelective Contributions.

For Plan Years in which the Employers satisfy the safe harbor notice requirements described in Section 7.14, the Plan shall be deemed to have satisfied the ADP test described in Section 7.4. Notwithstanding the foregoing, if the Adoption Agreement provides for Safe Harbor Matching Contributions, the Plan shall not be deemed to have satisfied the ADP test described in Section 7.4 for any Plan Year unless the ratio of the Matching Contributions made on behalf of each Highly Compensated Employee for the Plan Year to the Highly Compensated Employee's 401(k) Contributions and After-Tax Contributions, if After-Tax Contributions are matched pursuant to the Adoption Agreement, is not greater than the same ratio calculated with respect to each non-Highly Compensated Employee who has made 401(k) Contributions and After-Tax Contributions, if applicable, for the Plan Year at the same percentage of "test compensation" for the Plan Year as such Highly Compensated Employee. For purposes of determining such ratio, "matching contributions", "elective 401(k) contributions", and "employee contributions", if "employee contributions" are matched, made by or on behalf of a Highly Compensated Employee under another qualified defined contribution plan for any period during which the Highly Compensated Employee participated simultaneously under both the Plan and such other plan, shall be aggregated with the Matching Contributions and 401(k) and After-Tax Contributions of such Highly Compensated Employee.

In accordance with Treasury Regulations Section 1.401(k)-1(e)(7), it is impermissible for the Employer to use ADP testing for a Plan Year in which it is intended for the Plan, as provided through its written terms, to be a Code Section 401(k) safe harbor plan and the Employer fails to satisfy the requirements for the safe harbor for the Plan Year.

**7.13** **Deemed Satisfaction of the Limitations on Matching Contributions of Highly Compensated Employees** 

If the Adoption Agreement provides that the safe harbor will be used to satisfy the nondiscrimination requirements applicable to some or all Matching Contributions, the provisions of this Section shall apply with respect to "eligible participants" who are eligible to receive allocations of Matching Contributions and to receive allocations of Safe Harbor Matching Contributions or Safe Harbor Nonelective Contributions, as applicable; provided, however, that if the Adoption Agreement provides for discretionary Safe Harbor Nonelective Contributions, the provisions of this Section shall apply only if the Plan Sponsor timely amends the Plan to provide for Safe Harbor Nonelective Contributions.

For Plan Years in which the Employers satisfy the safe harbor notice requirements described in Section 7.14, the Plan shall be deemed to have satisfied the ACP test described in Section 7.7 with respect to Matching Contributions. Notwithstanding the foregoing, the Plan shall not be deemed to have satisfied the ACP test described in Section 7.7 for any Plan Year unless the ratio of Matching Contributions made with respect to the contributions eligible for the

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match made by each Highly Compensated Employee for the Plan Year is not greater than the ratio of Matching Contributions made with respect to eligible contributions made by each non-Highly Compensated Employee who has made eligible contributions for the Plan Year at the same percentage of "test compensation" for the Plan Year as such Highly Compensated Employee. For purposes of determining such ratio, "matching contributions", "elective 401(k) contributions", and "employee contributions", if "employee contributions" are matched, made by or on behalf of a Highly Compensated Employee under another qualified defined contribution plan for any period during which the Highly Compensated Employee participated simultaneously under both the Plan and such other plan, shall be aggregated with the Matching Contributions and 401(k) and After-Tax Contributions of such Highly Compensated Employee.

Even if the Plan is deemed to have satisfied the ACP test described in Section 7.7 with respect to Matching Contributions, it will not be deemed to have satisfied the ACP test with respect to After-Tax Contributions.

For purposes of determining whether the Plan satisfies the ACP test described in Section 7.7, any Safe Harbor Matching Contributions or Safe Harbor Nonelective Contributions that are not required to comply with the safe harbor contribution requirements of Code Section 401(k)(12), Code Section 401(k)(13), 401(m)(11), or 401(m)(12) may be included in calculating "contribution percentages".

In accordance with Treasury Regulations Section 1.401(m)-1(c)(2), it is impermissible for the Employer to use ACP testing for a Plan Year in which it is intended for the Plan, as provided through its written terms, to be a Code Section 401(m) safe harbor plan and the Employer fails to satisfy the requirements for the safe harbor for the Plan Year.

**7.14** **Notice Requirements for Safe Harbor Matching Contributions and Safe Harbor Nonelective Contributions** 

For each Plan Year in which an Employer makes a Safe Harbor Matching Contribution or Safe Harbor Nonelective Contribution on behalf of its Eligible Employees, the Employer shall provide such Eligible Employees a notice describing (i) the formula used for determining Safe Harbor Matching Contributions or Safe Harbor Nonelective Contributions or that the Plan may be amended during the Plan Year to provide that his Employer will make a Safe Harbor Nonelective Contribution for the Plan Year equal to at least 3% of each Eligible Employee's Compensation; (ii) any other Employer Contributions available under the Plan and the requirements that must be satisfied to receive an allocation of such Employer Contributions; (iii) the type and amount of Compensation that may be contributed under the Plan or another plan maintained by the Employer as contributions eligible for a match under the Plan; (iv) how to make an election to contribute under the Plan and the periods in which such elections may be made or changed; and (v) the withdrawal and vesting provisions applicable to contributions under the Plan, including the vesting provisions applicable to QACA Safe Harbor Matching Contributions or QACA Safe Harbor Nonelective Contributions, if applicable. To the extent permitted under Treasury regulations or other guidance, in lieu of including such descriptions in the notice, the descriptions required by this paragraph may be provided by cross-references to the relevant section(s) of an up to date summary plan description or as otherwise permitted under such regulations or other guidance.

The notice shall be written in a manner calculated to be understood by the average Eligible Employee. The Employer shall provide such notice within one of the following periods, whichever is applicable:

(a) for an Employee who is an Eligible Employee 90 days before the beginning of the Plan Year, within the period
beginning 90 days and ending 30 days before the beginning of the Plan Year, or

(b) for an Employee who becomes an Eligible Employee after that date, within the period beginning 90 days before
the date he becomes an Eligible Employee and ending on the date such Employee becomes an Eligible Employee.

Notwithstanding any other provision of the Plan to the contrary, an Eligible Employee shall have a reasonable period (not fewer than 30 days) following receipt of such notice in which to make or amend his election to have his Employer make 401(k) Contributions to the Plan on his behalf.

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To the extent the Employer elects to make QACA Safe Harbor Contributions to the Plan, the notice must also include an explanation of each Covered Employee's rights and obligations under the default 401(k) Contribution portion of the QACA, written in a manner calculated to be understood by the average Covered Employee. The notice will accurately describe (A) the amount of default 401(k) Contributions to be made on the Covered Employee's behalf in the absence of a Salary Deferral Agreement being filed with the Administrator; (B) the Covered Employee's right to elect to have no 401(k) Contributions made on his or her behalf or to have a different amount of 401(k) Contributions made; (3) how default 401(k) Contributions will be invested in the absence of the Covered Employee's Investment Instructions; and (D) if withdrawals of default 401(k) Contributions are elected in the Adoption Agreement, the Covered Employee's right to make a withdrawal of default 401(k) Contributions and the procedure for making such a withdrawal.

If an Employer that provides notice that the Plan may be amended to provide a Safe Harbor Nonelective Contribution for the Plan Year does amend the Plan to provide such contribution, the Employer shall provide a supplemental notice to all Eligible Employees stating that a Safe Harbor Nonelective Contribution in the specified amount shall be made for the Plan Year. Such supplemental notice shall be provided to Eligible Employees at least 30 days before the last day of the Plan Year.

A Safe Harbor Notice will be provided to all Covered Employees if at any time the Safe Harbor Contribution is amended by the Employer during a Plan Year to prospectively reduce or suspend Safe Harbor Non-Elective Contributions, or, for amendments adopted on or after January 1, 2015, for Safe Harbor Matching Contributions. The Notice will provide that the reduction or suspension must apply no earlier than the later of the date the Plan amendment reducing or suspending such contribution is adopted or 30 days after the supplemental Notice is provided to Covered Employees. Additionally, for mid-year changes made on and after January 29, 2016, Notice will be provided to all Covered Employees of any other permissible mid-year change to a Plan's required Safe Harbor Notice content, at least 30 days and not more than 90 days before the effective date of the change or as otherwise permitted by applicable guidance. A change made to a Safe Harbor Plan or to a Plan's required Safe Harbor Notice content does not violate the requirements of Regulations Section 1.401(k)-3 and Section 1.401(m)-3 merely because the change is a mid-year change, provided that (i) if it is a mid-year change to the Plan's required Safe Harbor Notice content, the notice and election opportunity considerations are met, and (ii) the mid-year change is not described in the list of prohibited mid-year changes outlined in IRS Notice 2016-16 or subsequent guidance.

**7.15** **Code Section 415 Limitations on Crediting of Contributions and Forfeitures** 

Notwithstanding any other provision of the Plan to the contrary, the "annual addition" with respect to a Participant for a "limitation year" shall in no event exceed the lesser of (i) the maximum dollar amount permitted under Code Section 415(c)(1)(A), adjusted as provided in Code Section 415(d) (e.g., $50,000 for the "limitation year" beginning in 2012) or (ii) 100% of the Participant's "415 compensation" for the "limitation year"; provided, however, that the limit in clause (i) shall be pro-rated for any short "limitation year". The limit in clause (ii) shall not apply to any contribution to an individual medical account, as defined in Code Section 415(l), or to a post-retirement medical benefits account maintained for a key employee which is treated as an "annual addition" under Code Section 419A(d)(2). A Participant's 401(k) Contributions may be recharacterized as Catch-Up 401(k) Contributions and excluded from the Participant's "annual additions" for the "limitation year" to satisfy the preceding limitation.

If the Employer or a Related Employer participates in a multiemployer plan, in determining whether the "annual additions" made on behalf of a Participant to the Plan, when aggregated with "annual additions" made on the Participant's behalf under the multiemployer plan satisfy the above limitation, only "annual additions" made by the Employer (or a Related Employer) to the multiemployer plan shall be aggregated with the "annual additions" under the Plan and "415 compensation" shall include only compensation paid to the Participant by the Employer (or a Related Employer).

If the "annual addition" to the Account of a Participant in any "limitation year" nevertheless exceeds the amount that may be applied for his benefit under the limitations described in clauses (i) and (ii) above, correction may be made in accordance with the Employee Plans Compliance Resolution System, as set forth in Revenue Procedure 2013-12, or any superseding guidance.

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**7.16** **Application of Code Section 415 Limitations Where Participant is Covered Under Other Qualified Defined Contribution Plan** 

If a Participant is covered by any other qualified defined contribution plan (whether or not terminated) maintained by an Employer or a Related Employer concurrently with the Plan, and if the "annual addition" to be made under the Plan for the "limitation year" when combined with the "annual addition" to be made under such other qualified defined contribution plan(s) would otherwise exceed the amount that may be applied for the Participant's benefit under the limitation contained in the preceding Section, the following shall apply:

(a) If the Adoption Agreement provides that other plans will be reduced first, the "annual addition" to
be made to such other plan(s) shall be reduced, to the extent necessary so that the limitation in the preceding Section is satisfied.

(b) If the Adoption Agreement provides for a pro rata reduction among all plans, the "annual additions"
to be made under the Plan and such other plan(s) shall be reduced on a pro rata basis, to the extent necessary so that the limitation in the preceding Section is satisfied.

(c) If the Adoption Agreement provides that the Plan will be reduced first, the "annual addition" to be
made under the Plan shall be reduced, to the extent necessary so that the limitation in the preceding Section is satisfied.

(d) If the Adoption Agreement provides that the last amounts to be allocated will be reduced first, the
"annual additions" last scheduled for allocation under the Plan and such other plan(s) shall be reduced to the extent necessary so that the limitation in the preceding Section is satisfied. If "annual additions" are scheduled
to be allocated as of the same date, any excess shall be allocated pro rata among the defined contribution plans.

(e) If the Adoption Agreement provides another method of reduction, the "annual additions" to be
allocated (rather than any excess already allocated) shall be reduced as provided in the Adoption Agreement.

If the "annual addition" to the Account of a Participant in any "limitation year", when combined with the "annual addition" made under any other qualified defined contribution plan maintained by an Employer or a Related Employer, nevertheless exceeds the amount that may be applied for the Participant's benefit under the limitation contained in the preceding Section, correction may be made in accordance with the Employee Plans Compliance Resolution System, as set forth in Revenue Procedure 2013-12, or any superseding guidance.

**7.17** **Scope of Limitations** 

The Code Section 415 limitations contained in the preceding Sections shall be applicable only with respect to benefits provided pursuant to defined contribution plans and defined benefit plans described in Code Section 415(k). For purposes of applying the Code Section 415 limitations contained in the preceding Sections, the term "Related Employer" shall be adjusted as provided in Code Section 415(h).

**ARTICLE VIII** 

**TRUST FUNDS AND ACCOUNTS** 

**8.1** **General Fund** 

If the Adoption Agreement provides that Participants do not direct the investment of all or some contributions to the Plan and the Adoption Agreement does not specify a particular Investment Fund to which such contributions will be invested, a General Fund shall be maintained to hold and administer such contributions. A General Fund shall also be maintained to hold and administer Plan assets that are not allocated to an Investment Fund, unless otherwise provided under the Trust Agreement or any other separate agreement governing the holding and investment of Plan assets. If a General Fund is maintained, it shall be held and administered as a separate common trust fund. The interest of each Participant or Beneficiary under the Plan in the General Fund shall be an undivided interest.

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**8.2** **Investment Funds** 

If the Adoption Agreement provides for Participant direction of investments, Investment Funds shall be made available for investment as follows:

(a) If the Adoption Agreement provides that the Investment Fiduciary selects the available investment options, then
except as otherwise provided in this paragraph (a), the Investment Fiduciary shall determine the number and type of Investment Funds and shall communicate the same and any changes therein in writing to the Administrator and the Trustee. The interest
of each Participant or Beneficiary under the Plan in any Investment Fund shall be an undivided interest.

If the Plan Sponsor elected as settlor for the Plan to establish an Employer stock Investment Fund, in addition to the Investment Funds selected by the Investment Fiduciary, an Employer stock Investment Fund shall be established and maintained under the Trust. It is the intent of the Plan Sponsor, as "settlor" of the Plan that the Employer stock Investment Fund be maintained in order to align the interest of Participants and the shareholders of the Employer, and any action that frustrates that purpose is contrary to such intent. Therefore, as provided in Section 8.4 below, the Employer stock Investment Fund shall be invested in shares of Employer stock; provided, however, that solely as necessary to provide funds for exchanges or redemptions or to pay Plan expenses, the Employer stock Investment Fund may also include a level of short-term liquid investments as may be established by the Trustee and the Investment Fiduciary from time to time.

If the Plan Sponsor elected as settlor for the Plan to establish a self-directed brokerage Investment Fund, in addition to the Investment Funds selected by the Investment Fiduciary, a self-directed brokerage Investment Fund shall be established and maintained under the Trust. Notwithstanding any other provision of this paragraph, in the action directing establishment of the self-directed brokerage Investment Fund, the Plan Sponsor may limit availability of the fund to Participants who have an Account balance in excess of a uniform, minimum dollar amount.

(b) If the Adoption Agreement provides that Participants select the available investment options, each Participant
shall determine the number and type of Investment Funds and select the investments for such Investment Funds and shall communicate the same and any changes therein in writing (or in any other form acceptable to the Administrator and the Trustee) to
the Administrator and the Trustee. In no event may the assets of any Investment Fund be invested in any collectible as that term is defined in Code Section 408(m)(2).

(c) If the Adoption Agreement provides that Participants may select the available investment options, and such
options include a series of target date funds (TDFs) in which participation in some TDFs is restricted to Participants in particular age-bands, then pursuant to Notice 2014-66, the series of those TDFs can be treated as a single "other right or feature" for purposes of Regulation Section 1.401(a)(4)-4, provided that
the following conditions are satisfied:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The series of TDFs is designed to serve as a single integrated investment program under which the same
investment manager manages each TDF and applies the same generally accepted investment theories across the series of TDFs. The only difference among the TDFs is the mix of assets selected by the investment manager, which difference results solely
from the intent to achieve the level of risk appropriate for the age-band of individuals participating in each TDF. In accordance with the consistent investment strategy used to manage the series of TDFs, the
design for the series is for the mix of assets in a TDF currently available for older Participants to become available to each younger Participant as the asset mix of each TDF for younger Participants changes to reflect the increasing age of those
Participants.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Some of the TDFs available to participants in older age-bands include
deferred annuities, and none of the deferred annuities provide a guaranteed lifetime withdrawal benefit (GLWB) or guaranteed minimum withdrawal benefit (GMWB) feature.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) If the TDFs hold "employer securities" as described in ERISA Section 407(d)(1), those employer
securities must be readily tradable on an established securities market.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) Each TDF in the series is treated in the same manner with respect to rights or features other than the mix of
assets. The fees and administrative expenses for each TDF are determined in a consistent manner, and the extent to which those fees and expenses are paid from Plan assets (rather than by the Employer) is the same.

Each Investment Fund shall be held and administered as a separate trust fund.

**8.3** **Loan Investment Fund** 

If a loan from the Plan to a Participant is approved in accordance with the provisions of Article XII, the Investment Fiduciary shall direct the establishment and maintenance of a loan Investment Fund in the Participant's name. The assets of the loan Investment Fund shall be held as a separate trust fund. A Participant's loan Investment Fund shall be invested in the note(s) reflecting the loan(s) made to the Participant in accordance with the provisions of Article XII. Notwithstanding any other provision of the Plan to the contrary, income received with respect to a Participant's loan Investment Fund shall be allocated and the loan Investment Fund shall be administered as provided in Article XII.

**8.4** **Employer Stock Investment Fund** 

If required by the Plan Sponsor as settlor of the Plan or directed by the Investment Fiduciary as permitted in the Adoption Agreement, the Trustee shall maintain an Employer stock Investment Fund. The Employer stock Investment Fund shall be held and administered as a separate common trust fund. The interest of each Participant or Beneficiary under the Plan in the Employer stock Investment Fund shall be an undivided interest. The Employer stock Investment Fund is intended to be invested primarily in equity securities issued by an Employer or a Related Employer that are "qualifying employer securities" as defined in ERISA Section 407(d)(5).

If the Adoption Agreement does not provide for Participant direction with respect to 401(k) Contributions, 401(k) Contributions may not be used to acquire Employer stock if immediately after such acquisition the aggregate fair market value of the Employer stock held with respect to the portion of the Plan attributable to 401(k) Contributions exceeds 10% of the fair market value of all assets held with respect to the portion of the Plan attributable to 401(k) Contributions.

**8.5** **Income on Trust** 

Any dividends, interest, distributions, or other income received by the Trustee with respect to any Trust Fund maintained hereunder shall be allocated by the Trustee to the Trust Fund for which the income was received, provided the Trust Fund may accept such income. If a Trust Fund is closed and may not accept such income, the income will be allocated among the Accounts of Participants who have invested in the closed Trust Fund and will be re-invested among the other Trust Funds as provided under rules prescribed by the Administrator with respect to the closed Trust Fund.

**8.6** **Accounts** 

As of the first date a contribution is made by or on behalf of an Eligible Employee there shall be established an Account in his name reflecting his interest in the Plan. Each Account shall be maintained and administered for each Participant and Beneficiary in accordance with the provisions of the Plan. The balance of each Account shall be the balance of the account after all credits and charges thereto, for and as of such date, have been made as provided herein.

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Amounts a service provider agrees to credit to the Plan as an adjustment to its compensation for Plan services shall be credited to a suspense account(s) held under the Plan. The Administrator may either (i) apply amounts held in such account(s) to pay Plan expenses or (ii) allocate such amounts among the Accounts of Participants and Beneficiaries as income, as provided in the applicable service agreement.

**8.7** **Sub-Accounts** 

A Participant's Account shall be divided into such separate, individual Sub-Accounts as are necessary or appropriate to reflect the Participant's interest in the Trust.

**ARTICLE IX** 

**LIFE INSURANCE CONTRACTS** 

**9.1** **Life Insurance Contracts** 

If provided in the Adoption Agreement, upon written instructions from the Investment Fiduciary, the Trustee shall apply a portion of the interest of a Participant in the Trust toward the purchase, from a legal reserve life insurance company, of a life insurance contract or contracts, including a term life insurance contract or contracts, on the life of such Participant; provided, however, that if any portion of a Participant's interest is used during any year to purchase such a contract, each other Participant shall be given the option to have the same proportion of his interest applied toward the purchase of such a contract for him. All such contracts shall designate the Trustee as the sole owner with exclusive power to exercise all rights, privileges, options and elections granted or permitted thereunder; provided, however, that the exercise of such power by the Trustee shall be subject to the right of the Administrator to direct the Trustee with respect thereto or to require the Trustee to obtain its approval before exercising any such power. If Participants direct investments, subject to any restrictions pertaining to a particular Investment Fund, amounts needed to purchase a life insurance contract or contracts either (1) shall be charged against each Investment Fund in the ratio that the balance of the Participant's Account invested in the Investment Fund as of the most recent Valuation Date bears to the balance of the Participant's entire Account, determined without regard to amounts held in his Qualified Nonelective, Qualified Matching, Safe Harbor Matching, and Safe Harbor Nonelective Contributions Sub-Accounts or (2) shall be charged against the Participant's interest in the Investment Funds selected by the Participant, excluding any portion of his Qualified Nonelective, Qualified Matching, Safe Harbor Matching, and Safe Harbor Nonelective Contributions Sub-Accounts, as provided in the Adoption Agreement. If Participants do not direct investment, amounts needed to purchase a life insurance contract or contracts shall be charged against the Participant's Account, excluding any portion of his Qualified Nonelective, Qualified Matching, Safe Harbor Matching, and Safe Harbor Nonelective Contributions Sub-Accounts.

**9.2** **Payment of Premiums and Disposition of Dividends** 

The Trustee, upon written instructions from the Administrator, shall pay each premium on any such contract or contracts held for a Participant and shall charge such premium payment to the Account of such Participant. The Trustee shall be under no obligation to pay any premium, however, unless there are sufficient funds available from the interest of such Participant in the Trust to make such payment. If benefits are provided under the Plan through annuity or insurance contracts without a trust, each contract shall provide that all dividends and other credits payable thereunder, if any, shall be applied in reduction of premiums, except that any postmortem or termination dividend shall be added to and become a part of the proceeds payable to the beneficiary under the contract. If benefits are provided under the Plan through a trust, each contract shall provide that all dividends and other credits payable thereunder, if any, shall be allocated to the Employer Contributions Sub-Account for the Participant on whose behalf the contract is purchased.

**9.3** **Overriding Conditions and Limitations** 

Notwithstanding any other provision of the Plan to the contrary, the provisions of this Section shall govern:

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(a) In the event of any conflict between the provisions of the Plan and the terms of any insurance contract or
contracts purchased pursuant to this Article, the provisions of the Plan shall control.

(b) At no time shall the aggregate of the premiums paid for any ordinary life or term life insurance contract or
contracts upon the life of any Participant hereunder equal or exceed the sum of his After-Tax Contributions under the Plan and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) if only ordinary life insurance contracts upon the life of such Participant are held hereunder, 50% of the
401(k) Contributions made on his behalf and the Employer Contributions allocated to him under the Plan, excluding Qualified Nonelective, Qualified Matching, Safe Harbor Matching, and Safe Harbor Nonelective Contributions; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) if only term life insurance contracts upon the life of such Participant are held hereunder, 25% of the 401(k)
Contributions made on his behalf and the Employer Contributions allocated to him under the Plan, excluding Qualified Nonelective, Qualified Matching, Safe Harbor Matching, and Safe Harbor Nonelective Contributions.

If both ordinary life and term life insurance contracts upon the life of any Participant are held hereunder, at no time shall the aggregate of one-half of the premiums paid for any ordinary life insurance contracts plus the premiums paid for any term life insurance contract equal or exceed the sum of his After-Tax Contributions under the Plan and 25% of the 401(k) Contributions made on his behalf and the Employer Contributions allocated to him under the Plan, excluding Qualified Nonelective, Qualified Matching, Safe Harbor Matching, and Safe Harbor Nonelective Contributions. In order to comply with these limitations, the Administrator shall direct the Trustee in writing to take such action with respect to any such contract or contracts held by it as the Administrator shall deem advisable, including, but not limited to, conversion to paid-up basis or surrender of such contract or contracts or any part or parts thereof.

(c) At all times each such contract upon the life of any Participant shall be held by the Trustee separate and
apart from the Trust. The value of such contract shall not be taken into account in valuing the assets of the Trust nor shall such value be considered in determining the amount of a Participant's interest in the Trust.

(d) A Participant, with such advance written notice as may be required by the Administrator, may elect to have the
purchase of insurance on his life discontinued. Any such notice shall specify the date on which such purchase is to be discontinued, but in no event shall any such notice be effective with respect to premiums which have been paid. Upon receipt of
such notice, the Administrator shall direct the Trustee in writing to surrender any contract or contracts held on the Participant's life on the date specified in the notice. The cash surrender value, if any, of any such contracts shall be
added to the Trust when received by the Trustee and shall be credited to the Participant's Account. The Participant's vested interest in the cash surrender value of any such contract shall be determined as provided in
Section 9.5(a).

**9.4** **Death Benefits** 

Upon the death of any Participant on whose life any contract is held hereunder prior to his termination of employment with his Employer and all Related Employers, the proceeds of such contract shall be paid to the Trustee for deposit in the Participant's Account, to be paid to the Participant's Beneficiary in accordance with the distribution provisions of the Plan.

**9.5** **Other Distributions; Vesting** 

(a) If a Participant's Settlement Date occurs before his Normal Retirement Date for any reason other than
death or disability, the former Participant shall have a vested interest in the cash surrender value, if any, of each contract on his life then held hereunder, which shall be (i) a fraction thereof the numerator of which shall be the aggregate
of the total premiums paid under the contract which were charged to his 401(k) Contributions Sub-Account and his After-Tax Contributions Sub-Account and the denominator of which shall be the aggregate premiums paid under the contract; plus (ii) a percentage of the remaining fraction thereof which shall be the same percentage which is
applied to determine his vested interest in the balance of his Account, as provided in Article VI.

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(b) If a Participant's Settlement Date occurs under any other circumstances, or in the event of a termination
of the Plan, the Participant shall have a fully vested interest in the cash surrender value, if any, of each contract held on his life hereunder.

(c) Subject to the "automatic annuity" provisions under Article XVI, if applicable, a Participant whose
Settlement Date has occurred shall receive distribution of his vested interest determined under this Section in the form of an insurance contract or contracts delivered to such Participant as soon as reasonably practicable, but in no event later
than the 60th day after the close of the Plan Year in which his Settlement Date occurred; provided, however, that at the election of the Participant, and upon written instructions to the Trustee from the Administrator, such interest shall be
transferred to the Trust in cash, and the amount thereof shall be credited to the Participant's Account to be distributed to or for the benefit of the former Participant and, in the event of his death, to or for the benefit of his Beneficiary.
If the Plan provides for Participant direction, either (1) the cash surrender value of the policy will be credited to the Participant's Account and invested among the Investment Funds in accordance with his currently effective election or
(2) the amount to be credited to the Participant's interest in each Investment Fund shall be in each case the cash surrender value of the policy times a fraction, the numerator of which in each case shall be the total premiums charged
against the Participant's interest in each Investment Fund and the denominator of which shall be the aggregate premiums paid under the contract, as provided in the Adoption Agreement.

(d) Any portion of the cash surrender value, if any, of any contract held on the life of a Participant hereunder
which is not vested in him, shall be forfeited by the former Participant and deposited by the Trustee in the Trust, the amount thereof to be treated in the same manner as other forfeitures, as provided in Article XIV.

(e) To implement the provisions of this Section, the Administrator shall direct the Trustee in writing to take such
action with respect to any contract or contracts held hereunder as necessary, including, but not limited to, conversion to a paid-up basis or surrender of the contract or contracts or any part or parts
thereof. In no event may any contract or contracts, or any portion of the value thereof, be retained in the Trust after a Participant's Settlement Date, or after any termination of the Plan, for the purpose of continuing life insurance
protection for such Participant.

**9.6** **Suspension of Further Purchases of Life Insurance Contracts** 

If provided in the Adoption Agreement, no further life insurance policies shall be purchased hereunder on or after the date specified in the Adoption Agreement. Unless otherwise directed by the Investment Fiduciary, policies purchased prior to that date shall be maintained in accordance with this Article. Policies that are not maintained in accordance with this Article shall be treated as having been discontinued by the Participant and shall be disposed of as provided in Section 9.3(d).

**ARTICLE X** 

**DEPOSIT AND INVESTMENT OF CONTRIBUTIONS** 

**10.1** **Future Contribution Investment Elections** 

If the Adoption Agreement provides for Participant direction of investments, each Eligible Employee shall make an investment election in the manner and form prescribed by the Administrator directing the manner in which the Sub-Accounts over which he has investment authority, as determined under the Adoption Agreement, shall be invested. If the Adoption Agreement provides that the Investment Fiduciary shall direct the investment of any or all Sub-Accounts, the Investment Fiduciary shall direct the manner in which the Sub-Accounts specified therein shall be invested.

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An Eligible Employee's investment election shall be in the form required by the Administrator (or its delegate) and shall specify the percentage of contributions made on his behalf to be allocated to one or more of the Investment Funds with the sum of such percentages equaling 100%. The investment election by a Participant shall remain in effect until his entire interest under the Plan is distributed or forfeited in accordance with the provisions of the Plan or until he records a change of investment election with the Administrator (or its delegate), in such form as the Administrator (or its delegate) shall prescribe. Unless a later date is prescribed in the Adoption Agreement, if recorded in accordance with any rules prescribed by the Administrator (or its delegate), a Participant's change of investment election shall be implemented effective as of the business day it is received by the Administrator (or its delegate) or the next following business day.

**10.2** **Deposit of Contributions** 

All contributions made on a Participant's behalf shall be deposited in the Trust and shall be invested as follows:

(a) to the extent the Participant does not have investment authority over such contributions and the Adoption
Agreement does not specify the Investment Fund in which such contributions shall be invested, the contributions shall be invested in the General Fund;

(b) to the extent the Participant does not have investment authority over such contributions and the Adoption
Agreement specifies the Investment Fund(s) in which such contributions shall be invested, the contributions shall be invested in the designated Investment Fund(s);

(c) to the extent the Participant has investment authority over such contributions, the contributions shall be
invested among the Investment Funds in accordance with the Participant's currently effective investment election; provided, however, that any contributions made to the Plan in qualifying employer securities shall be allocated to the Employer
stock Investment Fund, pending directions to the Administrator regarding their future investment; or

(d) to the extent the Participant has investment authority over such contributions, but no investment election is
recorded with the Administrator at the time contributions are to be deposited to the Participant's Account, the contributions shall be invested as provided in the Adoption Agreement.

**10.3** **Election to Transfer Between Funds** 

A Participant may elect to transfer investments over which he has investment authority from any Investment Fund to any other Investment Fund; provided, however, that if all or some Employer Contributions are required to be invested in Employer stock under the Adoption Agreement, unless otherwise specified in the Adoption Agreement, Participants may not elect to transfer investment out of or into the Employer stock Investment Fund except as required under Section 10.5. The Participant's transfer election shall specify a percentage, of the amount eligible for transfer that is to be transferred, which percentage may not exceed 100%. If permitted under rules prescribed by the Administrator, a Participant may specify a dollar amount that is to be transferred. Any transfer election must be recorded with the Administrator, in such form as the Administrator shall prescribe. Subject to any restrictions pertaining to a particular Investment Fund, unless a later date is prescribed in the Adoption Agreement, if recorded in accordance with any rules prescribed by the Administrator (or its delegate), a Participant's transfer election shall be implemented effective as of the business day it is received by the Administrator (or its delegate) or the next following business day.

Notwithstanding any other provision of this Section to the contrary, the Administrator may prescribe such rules restricting Participants' transfer elections as it deems necessary or appropriate to preclude excessive or abusive trading or market timing.

**10.4** **404(c) Protection** 

If provided in the Adoption Agreement, the Plan is intended to constitute a plan described in ERISA Section 404(c) and regulations issued thereunder. The fiduciaries of the Plan may be relieved of liability for any losses that are the direct and necessary result of investment instructions given by a Participant, his Beneficiary, or an alternate payee under a qualified domestic relations order.

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A Participant's directions to the Trustee regarding investment in and transfers to and from the Employer stock Investment Fund shall be communicated in confidence and shall not be divulged to the Employers or to any officer, director, or employee of the Employers. The Plan Sponsor shall establish procedures to provide and maintain such confidentiality and shall appoint a fiduciary with the responsibility of overseeing such procedures. An independent fiduciary shall be appointed to the extent required under Department of Labor Regulations Section 2550.404c-1(d)(2)(ii)(E)(4)(ix) to maintain such confidentiality.

**10.5** **Diversification of Investments in Employer Stock** 

The provisions of this Section shall apply to any Plan that provides for investment in Employer stock if such Employer stock is publicly traded or treated as publicly traded under Code Section 401(a)(35). Employer stock that is not publicly-traded shall be treated as publicly-traded securities if the Employer or any member of its controlled group (determined as provided in Code Section 414(b), but substituting 50% for 80%) has issued publicly-traded securities, unless neither the Employer nor its parent company has issued either (i) publicly-traded securities or (ii) a special class of stock that grants particular rights to or bears particular risks for the holder or issuer with respect to any member of the controlled group.

Subject to the effective date provisions of this Section, notwithstanding any other provision of the Plan to the contrary, a Participant whose 401(k) and/or After-Tax and/or Rollover Contributions Sub-Accounts are invested, in whole or in part, in the Employer stock Investment Fund shall be permitted to divest such investments and re-invest such Sub-Account(s) in other Investment Funds provided under the Plan. This paragraph shall also apply to an alternate payee who has an Account under the Plan and the Beneficiary of a deceased Participant.

A Participant whose Employer Contributions Sub-Account is invested, in whole or in part, in the Employer stock Investment Fund shall be permitted to divest such investment and re-invest his Employer Contributions Sub-Account in other Investment Funds provided under the Plan beginning on the day immediately preceding the third anniversary of his date of hire. This paragraph shall also apply to an alternate payee who has an Account under the Plan with respect to a Participant who meets the requirements of this paragraph and the Beneficiary of a deceased Participant.

The Plan shall offer at least three Investment Fund options (other than Employer securities) as alternatives to the Employer stock Investment Fund. Each such alternative Investment Fund shall be diversified and shall have materially different risk and return characteristics.

The Administrator shall notify each eligible Participant of his diversification rights no later than 30 days prior to the date he is first eligible to divest his investment in the Employer stock Investment Fund.

Except as otherwise specifically provided below, the Plan shall not be treated as meeting the requirements of this Section if the Plan imposes any restrictions or conditions on investment in the Employer stock Investment Fund, either directly or indirectly, that do not also apply to investment in the other Investment Funds. A prohibited restriction or condition means:

(a) conditioning a benefit on investment in the Employer stock Investment Fund; or

(b) restricting a Participant's right to divest his investment in the Employer stock Investment Fund if such
restriction does not also apply to the Participant's right to divest his investment in any other Investment Fund.

Examples of prohibited restrictions and conditions include, but are not limited to, provisions that:

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(c) permit a Participant to divest investments in the Employer stock Investment Fund on a less frequent basis than
the Participant may divest his investments in any other Investment Fund (e.g., quarterly divestment from the Employer stock Investment Fund, but daily divestment from other Investment Funds);

(d) treat a Participant who divests his investment in the Employer stock Investment Fund less favorably than a
Participant who retains such investment (e.g., the Plan provides a higher match rate for Participants who invest in the Employer stock Investment Fund); and

(e) preclude a Participant who divests his investment in the Employer stock Investment Fund from re-investing in the Employer stock Investment Fund for a specified period of time.

Notwithstanding the foregoing, the following restrictions or conditions may be imposed under the Plan:

(f) The Plan may limit the extent to which a Participant's Account may be invested in the Employer stock
Investment Fund, provided such limit applies without regard to a Participant's prior exercise of rights to divest investment in the Employer stock Investment Fund;

(g) The Plan may impose reasonable restrictions on the timing and number of investment elections a Participant may
make with respect to the Employer stock Investment Fund, provided the restrictions are designed to limit short-term trading in Employer stock;

(h) The Plan will not be considered to condition a benefit on investment in the Employer stock Investment Fund if
it imposes fees on other Investment Funds that are not imposed on the Employer stock Investment Fund;

(i) The Plan will not be considered to have impermissibly restricted diversification of investments in the Employer
stock Investment Fund if it imposes a reasonable fee for the divestment of Employer stock;

(j) The Plan may allow transfers into or out of a stable value or similar Investment Fund more frequently than it
allows transfers into or out of the Employer stock Investment Fund. A stable value of similar Investment Fund means an Investment Fund designed to preserve principal and provide a reasonable rate of return, while providing liquidity;

(k) The Plan may allow transfers out of a qualified default investment option, within the meaning of Department of
Labor Regulations Section 2550.404c-5(e), more frequently than it allows transfers out of the Employer stock Investment Fund; and

(l) The Plan may treat the Employer stock Investment Fund as a closed Investment Fund in which no future
contributions are invested and to which no other amounts may be transferred. (The Plan may provide for dividends paid on Employer stock held under the Plan to be re-invested in the Employer stock Investment
Fund without violating this requirement.).

**ARTICLE XI** 

**CREDITING AND VALUING ACCOUNTS** 

**11.1** **Crediting Accounts** 

All contributions made under the provisions of the Plan shall be credited to Accounts in the Trust Funds by the Trustee, in accordance with procedures established in writing by the Administrator, either when received or on the succeeding Valuation Date after valuation of the Trust Fund has been completed for such Valuation Date, as shall be determined by the Administrator.

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**11.2** **Valuing Accounts** 

Accounts in the Trust Funds shall be valued by the Trustee on the Valuation Date, in accordance with procedures established in writing by the Administrator, either in the manner adopted by the Trustee and approved by the Administrator or in the manner set forth in Section 11.3 as Plan valuation procedures.

**11.3** **Plan Valuation Procedures** 

With respect to the Trust Funds, the Administrator may determine that the following valuation procedures shall be applied. As of each Valuation Date hereunder, the portion of any Accounts in a Trust Fund shall be adjusted to reflect any increase or decrease in the value of the Trust Fund for the period of time occurring since the immediately preceding Valuation Date for the Trust Fund (the "valuation period") in the following manner:

(a) First, the value of the Trust Fund shall be determined by valuing all of the assets of the Trust Fund at fair
market value.

(b) Next, the net increase or decrease in the value of the Trust Fund attributable to net income and all profits
and losses, realized and unrealized, during the valuation period shall be determined on the basis of the valuation under paragraph (a) taking into account appropriate adjustments for contributions, loan payments, and transfers to and
distributions, withdrawals, loans, and transfers from such Trust Fund during the valuation period.

(c) Finally, the net increase or decrease in the value of the Trust Fund shall be allocated among Accounts in the
Trust Fund in the ratio of the balance of the portion of such Account in the Trust Fund as of the preceding Valuation Date less any distributions, withdrawals, loans, and transfers from such Account balance in the Trust Fund since the Valuation Date
to the aggregate balances of the portions of all Accounts in the Trust Fund similarly adjusted, and each Account in the Trust Fund shall be credited or charged with the amount of its allocated share. Notwithstanding the foregoing, the Administrator
may adopt such accounting procedures as it considers appropriate and equitable to establish a proportionate crediting of net increase or decrease in the value of the Trust Fund for contributions, loan payments, and transfers to and distributions,
withdrawals, loans, and transfers from such Trust Fund made by or on behalf of a Participant during the valuation period.

**11.4** **Unit Accounting Permitted** 

The Administrator may, for administrative purposes, establish unit values for one or more Investment Fund (or any portion thereof) and maintain the accounts setting forth each Participant's interest in such Investment Fund (or any portion thereof) in terms of such units, all in accordance with such rules and procedures as the Administrator shall deem to be fair, equitable, and administratively practicable. In the event that unit accounting is thus established for an Investment Fund (or any portion thereof), the value of a Participant's interest in that Investment Fund (or any portion thereof) at any time shall be an amount equal to the then value of a unit in such Investment Fund (or any portion thereof) multiplied by the number of units then credited to the Participant.

**11.5** **Finality of Determinations** 

The Trustee shall have exclusive responsibility for determining the value of each Account maintained hereunder. The Trustee's determinations thereof shall be conclusive upon all interested parties.

**11.6** **Notification** 

Within a reasonable period of time after the end of each Plan Year, the Administrator shall notify each Participant and Beneficiary of the value of his Account and Sub-Accounts as of a Valuation Date during the Plan Year.

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**ARTICLE XII** 

**LOANS** 

**12.1** **Application for Loan** 

If the Adoption Agreement provides for Plan loans, a Participant may make application to the Administrator for a loan from his Account. Loans shall not be made from the portion(s) of a Participant's Account specified in the Adoption Agreement as unavailable for loans. In addition, loans shall not be made from a Participant's Qualified Voluntary Employee Contributions Sub-Account.

Loans shall be made to Participants in accordance with written guidelines which are hereby incorporated into and made a part of the Plan. To the extent such guidelines are more restrictive than the provisions of the Plan and are not inconsistent with the provisions of Code Section 72(p) and regulations issued thereunder, the guidelines shall be controlling.

Loans shall not be made available to Highly Compensated Employees in an amount greater than the amount made available to other Employees.

**12.2** **Collateral for Loan** 

As collateral for any loan granted hereunder, the Participant shall grant to the Plan a security interest in his vested interest under the Plan; provided, however, that in no event may the security interest exceed 50% of the Participant's vested interest under the Plan determined as of the date as of which the loan is originated in accordance with Plan provisions. The portion(s) of a Participant's Account designated in the Adoption Agreement shall be excluded in determining the maximum amount of the Plan's security interest.

If provided in the Adoption Agreement, in the case of a Participant who is an active employee, the Participant also shall enter into an agreement to repay the loan by payroll withholding.

A loan shall not be granted unless the Participant consents to the charging of his Account for unpaid principal and interest amounts in the event the loan is declared to be in default. If a Participant's Account is subject to the "automatic annuity" provisions under Article XVI or the Adoption Agreement otherwise requires Spouse consent to a loan, a Participant's Spouse must consent in writing to any loan hereunder. Any Spouse consent given pursuant to this Section must be made within the 180-day period ending on the date the Plan acquires a security interest in the Participant's Account, must acknowledge the effect of the loan, and must be witnessed by a Plan representative or a notary public. Such Spouse consent shall be binding with respect to the consenting Spouse and any subsequent Spouse with respect to the loan. A new Spouse consent shall be required if the Participant's Account is used for security in any renegotiation, extension, renewal, or other revision of the loan. If the Adoption Agreement provides that a Participant's Domestic Partner is treated as a Spouse for certain Plan provisions, a Participant's Domestic Partner shall be treated as the Participant's Spouse for purposes of this paragraph.

**12.3** **Reduction of Account Upon Distribution** 

Notwithstanding any other provision of the Plan, the amount of a Participant's Account that is distributable to the Participant or his Beneficiary under Article XIII or XV shall be reduced by the portion of his vested interest that is held by the Plan as security for any loan outstanding to the Participant, provided that the reduction is used to repay the loan. If distribution is made because of the Participant's death prior to the commencement of distribution of his Account and the Participant's vested interest in his Account is payable to more than one individual as Beneficiary, then the balance of the Participant's vested interest in his Account shall be adjusted by reducing the vested account balance by the amount of the security used to repay the loan, as provided in the preceding sentence, prior to determining the amount of the benefit payable to each such individual.

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**12.4** **Requirements to Prevent a Taxable Distribution** 

Notwithstanding any other provision of the Plan to the contrary, the following terms and conditions shall apply to any loan made to a Participant under this Article:

(a) Subject to the requirements of the Servicemembers Civil Relief Act, the interest rate on any loan to a
Participant shall be a reasonable interest rate commensurate with current interest rates charged for loans made under similar circumstances by persons in the business of lending money.

(b) The amount of any loan to a Participant (when added to the outstanding balance of all other loans to the
Participant from the Plan or any other plan maintained by an Employer or a Related Employer) shall not exceed the lesser of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) $50,000, reduced by the excess, if any, of the highest outstanding balance of any other loan to the Participant
from the Plan or any other plan maintained by an Employer or a Related Employer during the preceding 12-month period over the outstanding balance of such loans on the date a loan is made hereunder; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) 50% of the vested portions of the Participant's Account and his vested interest under all other plans
maintained by an Employer or a Related Employer; provided, however, that if provided in the Adoption Agreement, the portion(s) of a Participant's Account designated in the Adoption Agreement shall be excluded in determining this limit.

Notwithstanding the foregoing, if provided in the written guidelines governing Plan loans, the Administer may permit a loan in excess of the limit in (2) above, provided that (i) the loan amount does not exceed the lesser of $10,000 or 100% of the vested portions of the Participant's Account, excluding the portion(s) of the Participant's Account designated in the Adoption Agreement, if any, and (ii) the Participant also grants to the Plan a security interest in additional collateral consisting of real, personal, or other property satisfactory to the Administrator sufficient to provide adequate security for the loan.

(c) The term of any loan to a Participant shall be no greater than 5 years, except in the case of a loan used to
acquire any dwelling unit which within a reasonable period of time is to be used (determined at the time the loan is made) as a principal residence (as defined in Code Section 121) of the Participant. Certification by a Participant shall be
conclusive evidence that the loan is used to acquire any dwelling unit which within a reasonable period of time is to be used (determined at the time the loan is made) as a principal residence (as defined in Code Section 121) of the
Participant.

(d) Substantially level amortization shall be required over the term of the loan with payments made not less
frequently than quarterly. If a loan is made from a Participant's Roth 401(k) Contributions Sub-Account and from his other Sub-Accounts under the Plan, the level
amortization requirement shall be met with respect to both his Roth 401(k) Contributions Sub-Account and his other Sub-Accounts. Notwithstanding the foregoing, if so
provided in the written guidelines applicable to Plan loans, the amortization schedule may be waived and payments suspended while a Participant is on a leave of absence from employment with an Employer or any Related Employer (for periods in which
the Participant does not perform military service as described in paragraph (e) below), provided that all of the following requirements are met:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Such leave is either without pay or at a reduced rate of pay that, after withholding for employment and income
taxes, is less than the amount required to be paid under the amortization schedule;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Payments resume after the earlier of (a) the date such leave of absence ends or (b) the 1-year anniversary of the date such leave began;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The period during which payments are suspended does not exceed one year;

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) Payments resume in an amount not less than the amount required under the original amortization schedule; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) The waiver of the amortization schedule does not extend the period of the loan beyond the maximum period
permitted under this Article.

(e) If a Participant is absent from employment with any Employer or any Related Employer for a period during which
he performs services in the uniformed services (as defined in chapter 45 of title 38 of the United States Code), whether or not such services constitute qualified military service, the suspension of payments shall not be taken into account for
purposes of applying either paragraph (c) or paragraph (d) of this Section provided that all of the following requirements are met:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Payments resume upon completion of such military service;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Payments resume in an amount not less than the amount required under the original amortization schedule and
continue in such amount until the loan is repaid in full;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Upon resumption, payments are made no less frequently than required under the original amortization schedule
and continue under such schedule until the loan is repaid in full; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) The loan is repaid in full, including interest accrued during the period of such military service, no later
than the maximum period otherwise permitted under this Article extended by the period of such military service.

(f) The loan shall be evidenced by a legally enforceable agreement that demonstrates compliance with the provisions
of this Section.

**12.5** **Administration of Loan Investment Fund** 

Upon approval of a loan to a Participant, the Administrator shall direct the Trustee to transfer an amount equal to the loan amount from the Investment Funds in which it is invested, as directed by the Administrator, to the loan Investment Fund established in the Participant's name. Any loan approved by the Administrator shall be made to the Participant out of the Participant's loan Investment Fund. All principal and interest paid by the Participant on a loan made under this Article shall be deposited to his Account and, if the Adoption Agreement provides that Participants direct the investment of contributions made to their Accounts under the Plan, shall be allocated upon receipt among the Investment Funds in accordance with the Participant's currently effective investment election. The balance of the Participant's loan Investment Fund shall be decreased by the amount of principal payments and the loan Investment Fund shall be terminated when the loan has been repaid in full.

**12.6** **Default** 

If either (1) a Participant fails to make or cause to be made, any payment required under the terms of the loan within the period prescribed in the Adoption Agreement, unless payment is not made because the Participant is on a leave of absence and the amortization schedule is waived as provided in Section 12.4(d) or (e), or (2) there is an outstanding principal balance existing on a loan after the last scheduled repayment date (extended as provided in Section 12.4(e), if applicable), the Administrator shall direct the Trustee to declare the loan to be in default, and the entire unpaid balance of such loan, together with accrued interest, shall be immediately due and payable. In any such event, if such balance and interest thereon is not then paid, the Trustee shall charge the Account of the borrower with the amount of such balance and interest no later than the date distribution of the Account is made to the Participant or his Beneficiary following the Participant's termination of employment.

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**12.7** **Deemed Distribution Under Code Section 72(p)** 

If a Participant's loan is in default as provided in Section 12.6, the Participant shall be deemed to have received a taxable distribution in the amount of the outstanding loan balance as required under Code Section 72(p), whether or not distribution may actually be made from the Plan without adversely affecting the tax qualification of the Plan; provided, however, that the taxable portion of such deemed distribution shall be reduced in accordance with the provisions of Code Section 72(e) to the extent the deemed distribution is attributable to the Participant's After-Tax Contributions.

If a Participant is deemed to have received distribution of an outstanding loan balance hereunder, no further loans may be made to such Participant from his Account unless there is a legally enforceable arrangement among the Participant, the Plan, and the Participant's employer that repayment of such loan shall be made by payroll withholding.

**12.8** **Treatment of Outstanding Balance of Loan Deemed Distributed Under Code Section 72(p)** 

With respect to any loan made on or after January 1, 2002, the balance of such loan that is deemed to have been distributed to a Participant under Section 12.7 shall cease to be an outstanding loan for purposes of Code Section 72(p) and a Participant shall not be treated as having received a taxable distribution when his Account is offset by such outstanding loan balance as provided in Section 12.6. Any interest that accrues on a loan after it is deemed to have been distributed shall not be treated as an additional loan to the Participant and shall not be included in the Participant's taxable income as a deemed distribution. Notwithstanding the foregoing, however, unless a Participant repays such loan, with interest, the amount of such loan, with interest thereon calculated as provided in the original loan note, shall continue to be considered an outstanding loan for purposes of determining the maximum permissible amount of any subsequent loan under Section 12.4(b).

If a Participant elects to make payments on a loan after it is deemed to have been distributed hereunder, such payments shall be treated as After-Tax Contributions to the Plan for purposes of determining the taxable portion of the Participant's Account, but shall not be treated as After-Tax Contributions for purposes of applying the limitations on contributions applicable under Code Sections 401(m) and 415. For purposes of in-service withdrawals loan repayments shall be treated as provided in the Adoption Agreement.

The provisions of this Section shall apply with respect to any loan made prior to January 1, 2002, except to the extent provided under the transition rules in Q&A 22(c)(2) of Treasury Regulations Section 1.72(p)-1.

**12.9** **Prior Loans** 

Notwithstanding any other provision of this Article to the contrary, any loan made under the provisions of the Plan as in effect prior to this amendment and restatement or rolled over to the Plan from another plan or made under the provisions of a prior plan before the date such plan was merged into the Plan or the date assets and liabilities from such other plan were spun off to the Plan, as applicable, shall remain outstanding until repaid in accordance with its terms or the otherwise applicable Plan provisions.

**ARTICLE XIII** 

**WITHDRAWALS WHILE EMPLOYED** 

**13.1** **Non-Hardship In-Service Withdrawals** 

If provided in the Adoption Agreement, a Participant who is employed by an Employer or a Related Employer and has satisfied any requirements applicable to non-hardship In-Service withdrawals provided in the Adoption Agreement may, subject to the limitations and conditions prescribed in this Article and the Adoption Agreement, elect to make a cash withdrawal from his vested interest in those Sub-Accounts specified in the Adoption Agreement. Notwithstanding the foregoing, if the Participant's Account is subject to the "automatic annuity" provisions of Article XVI, the withdrawal shall be made through the purchase of a Qualified Joint and Survivor Annuity, a Qualified Optional Survivor Annuity, or a Single Life Annuity, as provided in Article XVI, unless the Participant and his Spouse consent to distribution in a single sum. If so elected in the Adoption Agreement, Participant's benefit under a money purchase plan may not be distributed before the Participant attains age 62 or if earlier, the Participant separates from employment, attains Normal Retirement Age, dies, or becomes disabled or upon termination of the Plan.

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**13.2** **Withdrawal of Contributions Subject to Distribution Restrictions under Code Section 401(k) Upon Deemed Severance from Employment Due to Qualified Military Service** 

Notwithstanding any other provision of the Plan to the contrary, if provided in the Adoption Agreement, a Participant who is absent from employment because of service with the uniformed services (as described in United Stated Code, Title 38, Chapter 43) for more than 30 days shall be treated as if he had incurred a severance from employment for purposes of receiving a distribution under Code Section 401(k)(2)(B)(i)(I). A Participant who is deemed to have incurred a severance from employment hereunder may elect, subject to the limitations and conditions prescribed in the Adoption Agreement, to receive a cash withdrawal or, if the Participant's Account is subject to the "automatic annuity" provisions of Article XVI, a withdrawal through the purchase of a Qualified Joint and Survivor Annuity, a Qualified Optional Survivor Annuity, or a Single Life Annuity, as provided in Article XVI, from his vested interest in those Sub-Accounts specified in the Adoption Agreement.

If a Participant receives distribution in accordance with the provisions of this Section and would not otherwise be entitled to receive distribution under the terms of the Plan other than this Section, his 401(k) Contributions and After-Tax Contributions under the Plan and the Participant's "elective contributions" and "employee contributions", as defined in Section 7.1, under all other qualified and non-qualified deferred compensation plans maintained by an Employer or any Related Employer shall be suspended for at least 6 months after his receipt of the withdrawal. However, if the Adoption Agreement provides for "qualified reservist withdrawals" and the distribution meets the requirements of Section 13.3 below, the suspension shall not apply.

Any distribution made hereunder shall be subject to the 10% excise tax imposed on early distributions under Code Section 72(t), unless such distribution is also a "qualified reservist distribution", as described in Section 13.3 below.

**13.3** **Qualified Reservist Withdrawals of 401(k) Contributions** 

Notwithstanding any other provision of the Plan to the contrary, if provided in the Adoption Agreement, a Participant who is a member of a reserve component (as defined in Section 101 of Title 37 of the United States Code) who is ordered or called to active duty for a period in excess of 179 days, or for an indefinite period, may elect to receive a cash withdrawal or, if the Participant's Account is subject to the "automatic annuity" provisions of Article XVI, a withdrawal through the purchase of a Qualified Joint and Survivor Annuity, Qualified Optional Survivor Annuity, or a Single Life Annuity, as provided in Article XVI, of all or any portion of his Pre-Tax and/or Roth 401(k) Contributions Sub-Account, as designated in the Adoption Agreement. Any distribution made to a Participant pursuant to this Section is subject to the limitations and conditions prescribed in the Adoption Agreement and must be made during the period beginning on the date of his order or call to active duty and ending on the close of his active duty period.

Any distribution made hereunder to a Participant who is ordered or called to active duty after September 11, 2001 shall not be subject to the 10% excise tax imposed under Code Section 72(t).

**13.4** **Special In-Service Withdrawals of Other Contributions While Performing Military Service** 

If provided in the Adoption Agreement, a Participant who is employed by an Employer or a Related Employer and who is absent from employment because of service with the uniformed services (as described in United Stated Code, Title 38, Chapter 43) may elect, subject to the limitations and conditions prescribed in the Adoption Agreement, to make a cash withdrawal or, if the Participant's Account is subject to the "automatic annuity" provisions of Article XVI, a withdrawal through the purchase of a Qualified Joint and Survivor Annuity, Qualified Optional Survivor Annuity, or a Single Life Annuity, as provided in Article XVI, from his vested interest in the Sub-Accounts specified in the Adoption Agreement. If provided in the Adoption Agreement, a Participant must be absent from employment because of service with the uniformed service for the specified number of days to be eligible for a withdrawal hereunder.

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**13.5** **Overall Limitations on Non-Hardship In-Service Withdrawals** 

Non-hardship in-service withdrawals made pursuant to this Article shall be subject to the following conditions and limitations:

(a) A Participant must apply for a non-hardship in-service withdrawal such number of days prior to the date as of which it is to be effective as the Administrator may prescribe.

(b) Non-hardship in-service withdrawals may be made effective as of the date provided in the Adoption Agreement.

(c) Non-hardship in-service withdrawals are subject to any restrictions or limitations provided in the Adoption Agreement.

(d) If a Participant's Account is subject to the "automatic annuity" provisions of Article XVI,
the Participant's Spouse must consent to any non-hardship in-service withdrawal hereunder, unless distribution is made in the form of a Qualified Joint and
Survivor Annuity.

(e) If the Adoption Agreement requires Spouse consent to a withdrawal, the Participant's Spouse must consent
to any non-hardship in-service withdrawal hereunder. If the Adoption Agreement provides that a Participant's Domestic Partner is treated as a Spouse for certain
Plan provisions, a Participant's Domestic Partner shall be treated as the Participant's Spouse for purposes of this paragraph.

Notwithstanding any other provision of the Plan, and subject to the consent requirements set forth in Article XVI, 401k Contributions, ADP Safe Harbor Contributions, QMACs, QNECs, and the earnings allocable to each such contribution, can only be distributed from the Plan upon the earliest to occur of the following dates: (a) the date a Participant Terminates Employment; (b) the date a Participant dies; (c) the date a Participant suffers a Disability; (d) the date a Participant reaches age 59<sup>1</sup>⁄<sub>2</sub>, provided an in-service distribution at such age is elected in the Adoption Agreement; (e) the date a Participant qualifies for a financial hardship distribution, provided such distributions are elected in the Adoption Agreement; (f) the date a Participant qualifies for a qualified reservist withdrawal, provided such distributions are elected in the Adoption Agreement; (g) the date a Participant qualifies for an active duty severance distribution, provided such distributions are elected in the Adoption Agreement; (h) the occurrence of a federally declared disaster where resulting legislation or guidance authorizes a distribution; and (i) the date the Plan is terminated without the Employer maintaining another defined contribution plan (other than an employee stock ownership plan as defined in Code Section 4975(e)(7) or Section 409(a), a simplified employee pension plan as defined in Code Section 408(k), a SIMPLE IRA plan as defined in Code Section 408(p), a plan or contract described in Code Section 403(b) or a plan described in Code Section 457(b) or (f)) at any time during the period beginning on the date of plan termination and ending 12 months after all assets have been distributed from the Plan. Distribution under clause (i) above can only be made in a lump sum. A distribution under this Section will not prevent an Employee from accruing future benefits from Employer Contributions.

**13.6** **Hardship Withdrawals** 

If provided in the Adoption Agreement and the Plan is a profit-sharing plan or a 401(k) plan, a Participant who is employed by an Employer or a Related Employer and who is determined by the Administrator to have incurred a hardship in accordance with the provisions of this Article may elect, subject to the limitations and conditions prescribed in this Article and the Adoption Agreement, to make a cash withdrawal from his vested interest in any of the Sub-Accounts specified in the Adoption Agreement; provided, however, that a Participant may not withdraw any income credited to his Pre-Tax 401(k) Contributions Sub-Account after the later of (a) the last day of the Plan Year ending before July 1, 1989 or (b) December 31, 1988 or any income credited to his Roth 401(k) Contributions Sub-Account. If prior to the effective date of final 401(k) regulations, the Plan permitted hardship withdrawals from a Participant's Qualified Nonelective Contributions Sub-Account or Qualified Matching Contributions Sub-Account, the Participant may make a hardship withdrawal of amounts credited to such Sub-Account(s) as of the later of (i) December 31, 1988 or (ii) the last day of the Plan Year that ends prior to July 1, 1989. Notwithstanding the foregoing, if the Participant's Account is subject to the "automatic annuity" provisions of Article XVI, the withdrawal shall be made through the purchase of a Qualified Joint and Survivor Annuity, a Qualified Optional Survivor Annuity, or a Single Life Annuity as provided in Article XVI, unless the Participant and his Spouse consent to distribution in a single sum. A distribution under this Section will not prevent an Employee from accruing future benefits from Employer Contributions.

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Notwithstanding any other provision of the Plan, a Participant may not make a hardship withdrawal from his Safe Harbor Matching Contributions Sub-Account, his Prior Safe Harbor Matching Contributions Sub-Account, his Safe Harbor Nonelective Contributions Sub-Account, or his Prior Safe Harbor Nonelective Contributions Sub-Account.

**13.7** **Hardship Determination** 

The Administrator shall grant a hardship withdrawal only if it determines that the withdrawal is necessary to meet an immediate and heavy financial need of the Participant for which a hardship withdrawal is available under the Adoption Agreement. If the Adoption Agreement provides that hardship withdrawals are based on the safe harbors specified in 401(k) regulations, an immediate and heavy financial need of the Participant includes a financial need on account of:

(a) expenses previously incurred by or necessary to obtain for the Participant, the Participant's Spouse, or
any dependent of the Participant (as defined in Code Section 152, without regard to subsections (b)(1), (b)(2) and (d)(1)(B) thereof) medical care deductible under Code Section 213(d), determined without regard to whether the expenses
exceed any applicable income limit;

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

(c) payment of tuition, related educational fees, and room and board expenses for the next 12 months of
post-secondary education for the Participant, or the Participant's Spouse, child or other dependent (as defined in Code Section 152, without regard to subsections (b)(1), (b)(2) and (d)(1)(B) thereof);

(d) payments necessary to prevent the eviction of the Participant from his principal residence or foreclosure on
the mortgage on the Participant's principal residence;

(e) payment of funeral or burial expenses for the Participant's deceased parent, Spouse, child or dependent
(as defined in Code Section 152, without regard to subsection (d)(1)(B) thereof);

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

(g) if provided in the Adoption Agreement, an immediate and heavy financial need of the Participant's primary
Beneficiary under the Plan. A Participant's primary Beneficiary is any individual named as the Participant's Beneficiary under the Plan who has an unconditional right to all or a portion of the Participant's Account upon the death
of the Participant. An immediate and heavy financial need of a Participant's primary Beneficiary means a financial need on account of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) expenses previously incurred by or necessary to obtain for the primary Beneficiary medical care deductible
under Code Section 213(d), determined without regard to whether the expenses exceed any applicable income limit;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) payment of tuition, related educational fees, and room and board expenses for the next 12 months of
post-secondary education for the primary Beneficiary; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) payment of funeral or burial expenses for the primary Beneficiary

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If the Adoption Agreement provides for hardship withdrawals to be made under other non-discriminatory facts and circumstances, an immediate and heavy financial need includes any financial need described in the Adoption Agreement. If provided in the Adoption Agreement, a Participant's withdrawal of 401(k) Contributions may be limited to the safe harbors.

Certification by a Participant regarding the existence of an immediate and heavy financial need shall be conclusive evidence of the existence of the need.

**13.8** **Satisfaction of Necessity Requirement for Hardship Withdrawals** 

A withdrawal shall be deemed to be necessary to satisfy a Participant's immediate and heavy financial need only if the Participant satisfies either the IRS suspension safe harbor or the Employee certification requirements described below, whichever is provided in the Adoption Agreement.

If the Adoption Agreement provides for the IRS suspension safe harbor, all of the following requirements must be met:

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

(b) The Participant has obtained all distributions, other than hardship distributions, and all non-taxable loans currently available under all qualified and non-qualified deferred compensation plans maintained by an Employer or any Related Employer, including a cash or
deferred arrangement that is part of a cafeteria plan under Code Section 125, but excluding mandatory employee contributions under a defined benefit plan or a health or welfare plan, to the extent obtaining such distribution or loan would not
increase the hardship.

(c) The Participant's 401(k) Contributions and After-Tax Contributions and the Participant's "elective contributions" and "employee contributions", as defined in Article VII, under all other qualified and non-qualified deferred
compensation plans maintained by an Employer or any Related Employer, including a cash or deferred arrangement that is part of a cafeteria plan under Code Section 125 and any stock option, stock purchase, or similar plan, but excluding
mandatory employee contributions under a defined benefit plan or a health or welfare plan, shall be suspended for 6 months after his receipt of the withdrawal. If provided in the Adoption Agreement, the provisions of this paragraph (c) shall
apply only with respect to hardship withdrawals from a Participant's 401(k) Contributions Sub-Account.

A Participant shall not fail to be treated as an Eligible Employee for purposes of applying the limitations contained in Article VII of the Plan merely because his 401(k) Contributions are suspended in accordance with paragraph (c) above.

If the Adoption Agreement provides for Employee certification, the Participant must certify that his financial need cannot be relieved (i) through reimbursement or compensation by insurance or otherwise, (ii) by reasonable liquidation of the Participant's assets, (iii) by suspending 401(k) Contributions and After-Tax Contributions to the Plan, (iv) by other distributions under or nontaxable loans from any qualified and non-qualified deferred compensation plans maintained by an Employer or any Related Employer, including a cash or deferred arrangement that is part of a cafeteria plan under Code Section 125, but excluding mandatory employee contributions under a defined benefit plan or a health or welfare plan, or (v) by borrowing from commercial sources. The Administrator may rely on the Participant's certification.

**13.9** **Conditions and Limitations on Hardship Withdrawals** 

Hardship withdrawals made pursuant to this Article shall be subject to the following conditions and limitations:

(a) A Participant must apply for a hardship withdrawal such number of days prior to the date as of which it is to
be effective as the Administrator may prescribe.

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(b) Hardship withdrawals may be made effective as of the date provided in the Adoption Agreement.

(c) Hardship withdrawals are subject to any restrictions or limitations provided in the Adoption Agreement.

(d) If a Participant's Account is subject to the "automatic annuity" provisions of Article XVI,
the Participant's Spouse must consent to any hardship withdrawal hereunder, unless distribution is made in the form of a Qualified Joint and Survivor Annuity.

(e) If the Adoption Agreement requires Spouse consent to a withdrawal, the Participant's Spouse must consent
to any hardship withdrawal hereunder. If the Adoption Agreement provides that a Participant's Domestic Partner is treated as a Spouse for certain Plan provisions, a Participant's Domestic Partner shall be treated as the
Participant's Spouse for purposes of this paragraph.

**13.10** **Order of Withdrawal from a Participant's Sub-Accounts** 

Distribution of a withdrawal amount shall be made from a Participant's Sub-Accounts, to the extent necessary, in the order prescribed by the Administrator, which order shall be uniform with respect to all Participants and non-discriminatory. If the Sub-Account from which a Participant is receiving a withdrawal is invested in more than one Investment Fund, the withdrawal shall be charged against the Investment Funds as directed by the Administrator.

**13.11** **Permissible Withdrawals under EACA** 

If provided in the Adoption Agreement, an Eligible Employee who has had 401(k) Contributions automatically made to the Plan pursuant to the provisions of an EACA may elect to withdraw such amounts from the Plan in accordance with this Section. An Eligible Employee's permissible withdrawal election must be made in such form as the Administrator shall require and must be submitted to the Administrator, in accordance with procedures established by the Administrator, within the period provided in the Adoption Agreement. Such period may not extend beyond 90 days following the date the first automatic 401(k) Contribution is made to the Plan on the Eligible Employee's behalf pursuant to the provisions of the EACA. For purposes of this Section, the date the first automatic 401(k) Contribution is made to the Plan is the first date Compensation subject to the EACA would otherwise have been included in the Eligible Employee's income. For purposes of determining an Eligible Employee's election period, 401(k) Contributions made on the Eligible Employee's behalf under any other EACA that is required to be aggregated with the EACA shall be taken into account.

The amount to be distributed to an Eligible Employee as a permissible withdrawal hereunder shall be equal to the amount of the automatic 401(k) Contributions made on his behalf under the EACA through the effective date of the Eligible Employee's withdrawal election, adjusted for allocable gains and losses to the date of distribution. An Eligible Employee's withdrawal election shall be effective no later than the earlier of (a) the pay date for the second payroll period beginning after the date the election is made or (b) the first pay date occurring at least 30 days after the election is made.

Any withdrawal hereunder shall be made in cash in accordance with the timing and procedures applicable to any other distribution payable from the Plan. The amount of the withdrawal may be reduced by any generally applicable fees, provided that the Plan shall not charge a higher distribution fee for withdrawals in accordance with this Section than would apply to any other cash distribution.

401(k) Contributions that are withdrawn in accordance with this Section shall not be taken into account in applying the limitation on elective deferrals under Code Section 402(g) or, to the extent applicable, the ADP test described in Section 7.4. In addition, such 401(k) Contributions shall not be taken into account in determining the amount of any Matching Contributions to be allocated to the Eligible Employee under the Plan. Any Matching Contributions that have been allocated to an Eligible Employee's Account based on 401(k) Contributions that are withdrawn in accordance with this Section shall be forfeited and treated as provided in Section 7.10.

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Notwithstanding any other provision of this Section, if provided in the Adoption Agreement, if no automatic 401(k) Contributions are made on an Eligible Employee's behalf under the EACA for a full year, the Eligible Employee will be treated as if he had never had automatic 401(k) Contributions made on his behalf under the EACA and will be entitled to elect a permissible withdrawal hereunder if automatic 401(k) Contributions are subsequently made to the Plan on his behalf pursuant to the provisions of the EACA. For this purpose, automatic 401(k) Contributions made on the Eligible Employee's behalf under any other EACA that is required to be aggregated with this EACA shall be taken into account.

**ARTICLE XIV** 

**TERMINATION OF EMPLOYMENT AND SETTLEMENT DATE** 

**14.1** **Termination of Employment and Settlement Date** 

A Participant's Settlement Date shall occur on the date he terminates employment with the Employers and all Related Employers because of death, disability, retirement, or other termination of employment. Written notice of a Participant's Settlement Date shall be given by the Administrator to the Trustee.

Unless the Adoption Agreement provides for application of the same desk rule, a Participant's Settlement Date shall also occur on the date he has a severance from employment with the Employer and all Related Employers in connection with a liquidation, merger, or consolidation of the Employer.

**14.2** **Separate Accounting for Non-Vested Amounts** 

If as of a Participant's Settlement Date the Participant's vested interest in his Employer Contributions Sub-Account is less than 100%, that portion of his Employer Contributions Sub-Account that is not vested shall be accounted for separately from the vested portion and shall be disposed of as provided in the following Section. If prior to such Settlement Date the Participant received a distribution under the Plan, his vested interest in his Employer Contributions Sub-Account shall be an amount ("X") determined under the formula provided in the Adoption Agreement.

**14.3** **Disposition of Non-Vested Amounts** 

That portion of a Participant's Employer Contributions Sub-Account that is not vested upon the occurrence of his Settlement Date shall be forfeited on the date the Participant incurs 5 consecutive Breaks in Vesting Service or such earlier date provided in the Adoption Agreement. However, if the Plan is a 401(k) Plan, forfeiture before 5 consecutive Breaks in Vesting Service may only occur if the Participant's entire 401(k) Contribution Account has also been distributed.

**14.4** **Treatment of Forfeited Amounts** 

Whenever the non-vested balance of a Participant's Employer Contributions Sub-Account is forfeited during a Plan Year in accordance with the provisions of the preceding Section, the amount of such forfeiture shall be treated as provided in the Adoption Agreement. If forfeitures offset the Employers' contribution obligations and either (a) forfeitures that occurred during the prior Plan Year remain after all contribution obligations for the current Plan Year have been satisfied or (b) forfeitures remain upon termination of the Plan, and such forfeitures cannot be used to pay Plan expenses, including expenses of the termination, the excess forfeitures shall be re-allocated among Covered Employees who are employed on the allocation date in the ratio that each such Covered Employee's Compensation for the Plan Year in which the allocation is made bears to the aggregate of such Compensation for all such Covered Employees.

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**14.5** **Recrediting of Forfeited Amounts** 

A former Participant who forfeited the non-vested portion of his Employer Contributions Sub-Account in accordance with the provisions of Section 14.3 before incurring 5-consecutive Breaks in Vesting Service and who is reemployed by an Employer or a Related Employer shall have such forfeited amounts recredited to a new Account if he meets the requirements of this Section. Unless the non-vested amounts were forfeited immediately upon termination and before the Participant received distribution (or deemed distribution) of the vested portion of his Account, the forfeited amount will not be adjusted for interim gains or losses experienced by the Trust. (If the non-vested amounts were forfeited immediately upon termination and before the Participant received distribution (or deemed distribution) of the vested portion of his Account, adjustment may be required.)

Forfeited amounts will be restored to such Participant if:

(a) The Participant is reemployed by an Employer or a Related Employer before incurring 5-consecutive Breaks in Vesting Service beginning after the date he received, or is deemed to have received, distribution of his vested interest in his Account. Unless paragraph (b) below applies, the forfeited
amounts will be restored as of the Participant's reemployment date.

(b) If the Adoption Agreement provides that forfeited amounts will be restored only if the Participant repays any
distribution, forfeited amounts shall be restored following such reemployment only if the following additional requirements are met:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) the Participant resumes employment covered under the Plan before the earlier of (i) the end of the 5-year period beginning on the date he is reemployed or (ii) the date he incurs 5 consecutive Breaks in Vesting Service commencing after the date he received, or is deemed to have received, distribution of his
vested interest in his Account; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) if the Participant received actual distribution of his vested interest in his Account, he repays to the Plan
the full amount of such distribution before the earlier of (i) the end of the 5-year period beginning on the date he is reemployed or (ii) the date he incurs 5 consecutive Breaks in Vesting Service
beginning after the date he received distribution of his vested interest in his Account. If the Adoption Agreement provides that the repayment provisions only apply to distributions of Employer Contributions, the reemployed Participant shall only be
required to repay the portion of the distribution that is attributable to Employer Contributions and may not repay any portion of the distribution attributable to 401(k) Contributions, After-Tax Contributions,
or Rollover Contributions, including After-Tax Rollover Contributions, Designated Roth Rollover Contributions, and In-Plan Roth Rollover Contributions.

If the Adoption Agreement provides that a Participant may repay a distribution, a Participant who received an actual distribution and who returns to employment within the time period described in (a) above may elect to repay to the Plan the full amount of such distribution before the earlier of (i) the end of the 5-year period beginning on the date he is reemployed or (ii) the date he incurs 5 consecutive Breaks in Vesting Service beginning after the date he received, or is deemed to have received, distribution of his vested interest in his Account. If the Adoption Agreement provides that the repayment provisions only apply to distributions of Employer Contributions, the reemployed Participant may only repay the portion of the distribution that is attributable to Employer Contributions and may not repay any portion of the distribution attributable to 401(k) Contributions, After-Tax Contributions, or Rollover Contributions, including After-Tax Rollover Contributions, Designated Roth Rollover Contributions, and In-Plan Roth Rollover Contributions.

Funds needed in any Plan Year to recredit the Account of a Participant with the amounts of prior forfeitures shall come first from forfeitures that arise during such Plan Year, and then from Trust income earned in such Plan Year, to the extent that it has not yet been allocated among Participants' Accounts as provided in Article XI, with each Trust Fund being charged with the amount of such income proportionately, unless his Employer chooses to make an additional Employer Contribution, and shall finally be provided by his Employer by way of a separate Employer Contribution.

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**ARTICLE XV** 

**DISTRIBUTIONS** 

**15.1** **Distributions to Participants** 

A Participant whose Settlement Date occurs and who applies for distribution in accordance with procedures established by the Administrator, shall receive distribution of his vested interest in his Account in the form provided under Article XVI beginning as of the date provided in the Adoption Agreement.

**15.2** **Special In-Service Distributions** 

If provided in the Adoption Agreement, a Participant who continues in employment with an Employer or a Related Employer may elect to receive distribution of all or any portion of his Account in the form provided under Article XVI at any time following:

(a) his Normal Retirement Date;

(b) April 1 of the calendar year following the calendar year in which he attains age 70 1/2; and/or

(c) the date the Administrator determines he is Disabled.

**15.3** **Partial Distributions** 

If provided in the Adoption Agreement, a Participant whose Settlement Date has occurred or who is entitled to an in-service distribution in accordance with Section 15.2 may elect to receive partial distribution of any portion of his Account at any time in the form provided in Article XVI.

**15.4** **Voluntary Elective Transfers** 

Notwithstanding any other provision of the Plan to the contrary, the Administrator may prescribe uniform and non-discriminatory rules permitting Participants to make voluntary elective transfers in accordance with the provisions of this Section. If permitted by the Administrator, a Participant whose Settlement Date has not occurred and who is not otherwise eligible to receive distribution of his Account under the Plan may elect to transfer his entire Account from the Plan to another plan maintained by the Employer or a Related Employer if all of the following requirements are met:

(a) the Participant transfers from employment as a Covered Employee to other employment with an Employer or a
Related Employer that is not covered by the Plan;

(b) such other employment is covered by another profit sharing plan that includes a cash or deferred arrangement
qualified under Code Section 401(k); and

(c) the Participant makes a voluntary, fully-informed election to transfer his entire Account to such other plan.

If a Participant elects a voluntary transfer, his transferred Account shall be subject to the provisions of such other plan and benefits shall be paid at the time and in the form provided under such other plan without regard to the provisions of the Plan prior to such transfer.

**15.5** **Distributions to Beneficiaries** 

If a Participant dies prior to his Benefit Payment Date, his Beneficiary shall receive distribution of the Participant's vested interest in his Account in the form provided under Article XVI beginning as soon as reasonably practicable following the date the Beneficiary's application for distribution is filed with the Administrator. If distribution is to be made to a Participant's Spouse, it shall be made available within a reasonable period of time after the Participant's death that is no less favorable than the period of time applicable to other distributions.

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**15.6** **Code Section 401(a)(9) Requirements** 

The provisions of this Section take precedence over any inconsistent provision of the Plan; provided, however, that nothing in this Section is intended to provide a form of payment other than the form(s) provided in the Adoption Agreement.

All distributions required under this Section shall be determined and made in accordance with Code Section 401(a)(9) and the minimum distribution incidental benefits requirements of Code Section 401(a)(9)(G).

(a) <u>Distributions Prior to Participant's Death</u>. Distribution to a Participant shall commence no later
than his Required Beginning Date. Distributions required to commence under this paragraph (a) shall be made in the form provided under Article XVI, subject to the provisions of (1) and (2) below and of paragraph (d).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Unless the Participant's interest is distributed in the form of an annuity purchased from an insurance
company or in a single sum on or before his Required Beginning Date, as of the first "distribution calendar year", distributions will be made to the Participant in accordance with the provisions of paragraph (2) below over one of
the following periods:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) the life of the Participant;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) the joint lives of the Participant and a designated Beneficiary;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) a period certain not extending beyond the life expectancy of the Participant; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D) a period certain not extending beyond the joint life and last survivor expectancy of the Participant and a
designated Beneficiary.

If the Participant's interest is distributed in the form of an annuity purchased from an insurance company, distributions thereunder will be made in accordance with the requirements of Code Section 401(a)(9) and the Treasury regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) During the Participant's lifetime, the minimum amount that will be distributed for each
"distribution calendar year" is the lesser of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) the quotient obtained by dividing the "Participant's account balance" by the distribution
period in the Uniform Lifetime Table set forth in Section 1.401(a)(9)-9, Q&A-2 of the Treasury regulations, using the Participant's age as of the
Participant's birthday in the "distribution calendar year"; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) if the Participant's sole "designated beneficiary" for the "distribution calendar
year" is the Participant's Spouse, the quotient obtained by dividing the "Participant's account balance" by the number in the Joint and Last Survivor Table set forth in Section 1.401(a)(9)-9, Q&A-3 of the Treasury regulations, using the Participant's and Spouse's attained ages as of the Participant's and
Spouse's birthdays in the "distribution calendar year".

Required minimum distributions will be determined under this paragraph (2) beginning with the first "distribution calendar year" and up to and including the "distribution calendar year" that includes the Participant's date of death. Notwithstanding the foregoing, if the Adoption Agreement provides that a Participant will receive required minimum distributions only while employed, required minimum distributions to the Participant will be determined under this paragraph (2) only up to the "distribution calendar year" in which the Participant's employment terminates. The required minimum distribution for the "distribution calendar year" in which the Participant's

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employment terminates shall be made in a single sum or through purchase of an annuity that satisfies the requirements of paragraph (1) above, as permitted under Section 16.2 of the Plan, based on the provisions of the Adoption Agreement; provided, however, that if the Administrator cannot distribute the full balance of the Participant's vested interest in his Account in such form by December 31 of the "distribution calendar year" in which the Participant's employment terminates, the required minimum distribution for such "distribution calendar year" shall be determined under this paragraph (2).

(b) <u>Death of Participant After Distribution Begins</u>. If a Participant dies on or after the date distribution
begins and before receiving distribution of his full vested interest in his Account, distributions to the Participant's Beneficiary shall be made no less rapidly than distributions were made under the method of payment in effect prior to the
Participant's death and in accordance with the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Unless the full balance of the Participant's interest is distributed in the form of an annuity purchased
from an insurance company or in a single sum before December 31 of the first "distribution calendar year" after the year of the Participant's death, beginning with such "distribution calendar year", distributions
will be made in accordance with the provisions of paragraphs (2) or (3) below, as applicable. If the full balance of the Participant's interest is distributed in the form of an annuity purchased from an insurance company, distributions
thereunder will be made in accordance with the requirements of Code Section 401(a)(9) and the Treasury regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) If there is a "designated beneficiary", the minimum amount that will be distributed for each
"distribution calendar year" after the year of the Participant's death is the quotient obtained by dividing the "Participant's account balance" by the longer of the remaining "life expectancy" of the
Participant or the remaining "life expectancy" of the Participant's "designated beneficiary", determined as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) The Participant's remaining "life expectancy" is calculated using the age of the Participant
in the year of death, reduced by 1 for each subsequent year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) If the Participant's surviving Spouse is the Participant's sole "designated
beneficiary", the remaining "life expectancy" of the surviving Spouse is calculated for each "distribution calendar year" after the year of the Participant's death using the surviving Spouse's age as of the
Spouse's birthday in that year. For "distribution calendar years" after the year of the surviving Spouse's death, the remaining "life expectancy" of the surviving Spouse is calculated using the age of the
surviving Spouse as of the Spouse's birthday in the calendar year of the Spouse's death, reduced by 1 for each subsequent calendar year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) If the Participant's surviving Spouse is not the Participant's sole "designated
beneficiary", the "designated beneficiary's" remaining "life expectancy" is calculated using the age of the beneficiary in the year following the year of the Participant's death, reduced by 1 for each
subsequent year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) If there is no "designated beneficiary" as of September 30 of the year after the year of the
Participant's death, the minimum amount that will be distributed for each "distribution calendar year" after the year of the Participant's death is the quotient obtained by dividing the "Participant's account
balance" by the Participant's remaining "life expectancy" calculated using the age of the Participant in the year of death, reduced by 1 for each subsequent year.

(c) <u>Death of Participant Before Distribution Begins</u>. If a Participant dies before the date distribution
begins and before receiving distribution of his full vested interest in his Account, the Participant's entire interest will be distributed, or begin to be distributed, in a form of payment permitted under Article XVI, based on the provisions
of the Adoption Agreement, as follows:

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) If the 5-year rule applies under the Adoption Agreement, except as
provided in paragraph (5) below, and if there is a "designated beneficiary" as of September 30 of the year following the year of the Participant's death, distribution of the Participant's entire vested interest in
his Account must be completed to such "designated beneficiary" by December 31 of the calendar year containing the fifth anniversary of the Participant's death. If the Participant's surviving Spouse is the
Participant's sole "designated beneficiary" and the surviving Spouse dies after the Participant but before distribution commences to the surviving Spouse, the 5-year rule described in this
paragraph (1) shall apply as if the surviving Spouse were the Participant.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) If the life expectancy rule applies under the Adoption Agreement, except as provided in paragraph
(5) below, and subject to the special rules in paragraph (3) below regarding commencement of distribution to a Spouse who qualifies as a Participant's sole "designated beneficiary", if there is a "designated
beneficiary" as of September 30 of the year following the year of the Participant's death, distribution shall be made to the Participant's "designated beneficiary" as provided in this paragraph (2).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) Distribution must commence no later than December 31 of the calendar year following the calendar year in
which the Participant died.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) Distribution shall be made over the "designated beneficiary's" life or over a period certain
not exceeding the "designated beneficiary's" "life expectancy". For purposes of determining such period certain, a "designated beneficiary's" "life expectancy" is calculated based on his
age on his birthday in the calendar year immediately following the calendar year of the Participant's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) The minimum amount that will be distributed to the "designated beneficiary" for each
"distribution calendar year" during the "designated beneficiary's" lifetime is the quotient obtained by dividing the "Participant's account balance" by the remaining "life expectancy" of
the Participant's "designated beneficiary", determined as provided in Section 15.6(b) above.

If a Participant's surviving Spouse is his sole "designated beneficiary", and the surviving Spouse dies before the date distributions are required to begin to the surviving Spouse under Section 15.6(c)(1) or Section 15.6(c)(3), as applicable, the life expectancy rule described in this paragraph (2) shall apply as if the surviving Spouse were the Participant.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) If a Participant's Spouse is his sole "designated beneficiary" with respect to all or any
part of the Participant's Account, the surviving Spouse may elect to postpone commencement of distribution until the later of (i) December 31 of the calendar year immediately following the calendar year in which the Participant dies
or (ii) December 31 of the calendar year in which the Participant would have attained age 70 1/2.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) If there is no "designated beneficiary" as of September 30 of the year following the year of
the Participant's death, distribution of the Participant's entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the Participant's death.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) If provided in the Adoption Agreement, Participants or Beneficiaries may elect on an individual basis whether
the 5-year rule described in Section 15.6(c)(1) or the "life expectancy" rule described in Section 15.6(c)(2) applies to distributions after the death of a Participant who has a
"designated beneficiary". The election must be made no later than September 30 of the calendar year in which distribution would be required to begin under Section 15.6(c)(2). If neither the Participant nor the Beneficiary makes
an election under this Section, distributions will be made as provided in the Adoption Agreement, subject to the consent rules in Section 15.7.

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(d) <u>242(b)(2) Elections</u>. Notwithstanding any other provisions of this Section 15.6 and subject to the
automatic annuity and Qualified Preretirement Survivor Annuity requirements described in Article XVI, distribution on behalf of a Participant, including a 5% owner, may be made pursuant to a valid election under Section 242(b)(2) of the Tax
Equity and Fiscal Responsibility Act of 1982 and in accordance with all of the following requirements:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The distribution is one which would not have disqualified the Trust under Code Section 401(a)(9) as in
effect prior to amendment by the Deficit Reduction Act of 1984.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The distribution is in accordance with a method of distribution elected by the Participant whose interest in
the Trust is being distributed or, if the Participant is deceased, by a Beneficiary of such Participant.

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

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) The method of distribution elected by the Participant or the Beneficiary specifies the time at which
distribution will commence, the period over which distribution will be made, and in the case of any distribution upon the Participant's death, the Beneficiaries of the Participant listed in order of priority.

A distribution upon death shall not be made under this paragraph (d) unless the information in the election contains the required information described above with respect to the distributions to be made upon the death of the Participant. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Participant or the Beneficiary to whom such distribution is being made will be presumed to have designated the method of distribution under which the distribution is being made, if this method of distribution was specified in writing and the distribution satisfies the requirements in paragraphs (1) and (5) of this paragraph (d). If an election is revoked, any subsequent distribution will be in accordance with the other provisions of the Plan. Any changes in the election will be considered to be a revocation of the election. However, the mere substitution or addition of another Beneficiary (one not designated as a Beneficiary in the election), under the election will not be considered to be a revocation of the election, so long as such substitution or addition does not alter the period over which distributions are to be made under the election directly, or indirectly (for example, by altering the relevant measuring life).

(e) <u>Special Definitions</u>. For purposes of this Section 15.6, the following terms have the following
meanings:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) A Participant's "**designated beneficiary**" means the individual who is designated as the
Participant's Beneficiary under Article XVII of the Plan and is the designated beneficiary under Code Section 401(a)(9) and Section 1.401(a)(9)-4 of the Treasury regulations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) A "**distribution calendar year**" means a calendar year for which a minimum distribution is
required. For distributions beginning before the Participant's death, the first "distribution calendar year" is the calendar year immediately preceding the calendar year which contains the Participant's Required Beginning
Date. For distributions beginning after the Participant's death, the first "distribution calendar year" is the calendar year in which distributions are required to begin under Section 15.6(a) or (b). The required minimum
distribution for the Participant's first "distribution calendar year" will be made on or before the Participant's Required Beginning Date. The required minimum distribution for other "distribution calendar years",
including the required minimum distribution for the "distribution calendar year" in which the Participant's Required Beginning Date occurs, will be made on or before December 31 of that "distribution calendar
year".

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) A Participant's or Beneficiary's "**life expectancy**" means his life expectancy as
computed by use of the Single Life Table in Section 1.401(a)(9)-9 Q&A-1 of the Treasury regulations.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) A "**Participant's account balance**" means the Account balance as of the last Valuation
Date in the calendar year immediately preceding the "distribution calendar year" (the "valuation calendar year") increased by the amount of any contributions made and allocated or forfeitures allocated to the Account balance
as of dates in the "valuation calendar year" after the Valuation Date and decreased by distributions made in the "valuation calendar year" after the Valuation Date. The Account balance for the "valuation calendar
year" includes any amounts rolled over or transferred to the Plan either in the "valuation calendar year" or in the "distribution calendar year" if distributed or transferred in the "valuation calendar
year".

For purposes of this Section 15.6, distribution is considered to begin on the Participant's Required Beginning Date or, if distribution under an annuity irrevocably commences to the Participant before that date, the date distribution under the annuity actually commences. If a Participant's surviving Spouse is to be treated as if the Spouse were the Participant, as provided in Section 15.6(c)(2), distribution is considered to begin to such Spouse on the date distribution is required to begin to the Spouse under Section 15.6(c)(1) or Section 15.6(c)(3), as applicable, or, if distribution under an annuity irrevocably commences to the Spouse before that date, the date distribution under the annuity actually commences.

**15.7** **Cash Outs and Participant Consent** 

Notwithstanding any other provision of the Plan to the contrary, if the Adoption Agreement provides for cash-outs and a Participant's vested interest in his Account does not exceed the dollar amount specified in the Adoption Agreement, distribution of such vested interest shall be made to the Participant in a single sum payment or through a direct rollover, as described in Section 16.7, as soon as reasonably practicable following his Settlement Date. If the vested interest to be distributed to a Participant pursuant to the preceding sentence exceeds $1,000 (or, as directed by the Administrator, a specified amount of $1,000 or less), distribution of such vested interest shall be made through a direct rollover to an individual retirement account selected by the Administrator, unless the Participant affirmatively elects distribution in a single sum payment or through a direct rollover to the "eligible retirement plan" (as defined in Section 16.7(a) below) specified by the Participant. If a direct rollover is made to an individual retirement account selected by the Administrator, the Administrator shall also make an initial election as to the investment of amounts held in such individual retirement account. If a Participant has no vested interest in his Account on his Settlement Date, he shall be deemed to have received distribution of such vested interest as of his Settlement Date. Distributions made under this section will be made without the need for spousal consent.

If a Participant's vested interest in his Account exceeds the dollar amount specified in the Adoption Agreement or, if the Adoption Agreement does not provide for cash-outs, distribution shall not commence to such Participant prior to the later of (a) the date he attains age 62 or (b) his Normal Retirement Date without the Participant's written consent and, if the Participant is married and his Account is subject to the "automatic annuity" provisions of Article XVI, the written consent of his Spouse. Notwithstanding the foregoing, Spouse consent shall not be required if distribution is made through the purchase of a Qualified Joint and Survivor Annuity or Qualified Optional Survivor Annuity, the Spouse cannot be located, or Spouse consent cannot be obtained for other reasons set forth in Code Section 401(a)(11) and regulations issued thereunder.

If a Participant's Account is subject to the "automatic annuity" provisions of Article XVI, the Participant's vested interest in his Account shall be deemed to exceed the applicable dollar amount described above if the Participant's Benefit Payment Date has occurred with respect to amounts currently held in his Account and as of such Benefit Payment Date his vested interest in his Account exceeded the applicable dollar amount described above.

**15.8** **Required Commencement of Distribution** 

Notwithstanding any other provision of the Plan to the contrary, distribution of a Participant's vested interest in his Account shall commence to the Participant no later than the earlier of:

(a) unless the Participant elects a later date, 60 days after the close of the Plan Year in which occurs the latest
of (i) the earlier of the date the Participant attains age 65 or the Participant's Normal Retirement Date, (ii) the tenth anniversary of the year in which the Participant commenced participation in the Plan, or (iii) the
Participant's Settlement Date; or

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(b) his Required Beginning Date.

The failure of a Participant (and, with respect to any portion of the Participant's Account which is subject to the Qualified Joint and Survivor Annuity requirements of Code Section 401(a)(11) and Code Section 417, the Participant's Spouse) to consent to a distribution while a benefit is immediately distributable will be deemed to be an election to defer the payment (or the commencement of the payment) of any benefit sufficient to satisfy this section.

**15.9** **Reemployment of a Participant** 

If a Participant whose Settlement Date has occurred is reemployed by an Employer or a Related Employer the following shall apply, as provided in the Adoption Agreement:

(a) he shall lose his right to any distribution or further distributions from the Trust arising from his prior
Settlement Date and his interest in the Trust shall thereafter be treated in the same manner as that of any other Participant whose Settlement Date has not occurred; or

(b) he shall continue to have a right to any distribution or further distributions from the Trust arising from his
prior Settlement Date and any amounts credited to his Account with respect to employment after his prior Settlement Date shall be accounted for separately.

**15.10** **Restrictions on Alienation** 

Except as provided in Code Section 401(a)(13) (relating to qualified domestic relations orders), Code Section 401(a)(13)(C) and (D) (relating to offsets ordered or required under a criminal conviction involving the Plan, a civil judgment in connection with a violation or alleged violation of fiduciary responsibilities under ERISA, or a settlement agreement between the Participant and the Department of Labor in connection with a violation or alleged violation of fiduciary responsibilities under ERISA), Section 1.401(a)-13(b)(2) of Treasury regulations (relating to Federal tax levies and judgments), or as otherwise required by law, no benefit under the Plan at any time shall be subject in any manner to anticipation, alienation, assignment (either at law or in equity), encumbrance, garnishment, levy, execution, or other legal or equitable process; and no person shall have power in any manner to anticipate, transfer, assign (either at law or in equity), alienate or subject to attachment, garnishment, levy, execution, or other legal or equitable process, or in any way encumber his benefits under the Plan, or any part thereof, and any attempt to do so shall be void.

**15.11** **Facility of Payment** 

If the Administrator finds that any individual to whom an amount is payable hereunder is incapable of attending to his financial affairs because of any mental or physical condition, including the infirmities of advanced age, such amount may, in the discretion of the Administrator, be paid to such individual's court appointed guardian, to another person with a valid power of attorney, or to another person authorized under state law to receive the benefit. If the individual is receiving installment payments, the monthly payment for the month in which the individual dies shall, if not paid to such individual prior to his death, be paid to such individual's spouse, parent, brother, sister, or estate, or in accordance with local or state law, as the Administrator shall determine.

If an amount is payable to a minor Beneficiary, the Administrator may, in its discretion, pay the amount to a duly qualified guardian or other legal representative, to the authorized person or entity (e.g., custodian or guardian) under the applicable state Uniform Gifts to Minors Act or Uniform Transfers to Minors Act, or to a trust that has been established for the benefit of the minor.

The Trustee shall make such payment only upon receipt of written instructions to such effect from the Administrator. Any payment made in accordance with the provisions of this Section shall be charged to the Account from which any such payment would otherwise have been paid and shall be a complete discharge of any liability therefore under the Plan.

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**15.12** **Inability to Locate Payee** 

If any benefit becomes payable to any person, or to the executor or administrator of any deceased person (the "payee"), and if either (i) the payee does not satisfy the administrative requirements for distribution as of the date distribution is required to be made under the Plan or (ii) the payee does not present himself to the Administrator within a reasonable period after the Administrator mails written notice of his eligibility to receive a distribution hereunder to his last known address and makes such other diligent effort to locate the person as the Administrator determines, such as (1) sending a certified or registered letter, return receipt requested to the person's last known address, (2) checking the records of the Employer or any related plans of the Employer, (3) sending an inquiry to the designated Beneficiary of the missing Participant, or (4) using a commercial locator service, the internet, or other general search method, the Administrator may elect, in its discretion, to do any of the following:

(a) segregate the distributable amount into a separate, interest-bearing account, in which event an annual
maintenance fee (as determined from time to time by the Plan Sponsor) may be assessed against the segregated account;

(b) subject to a policy established by the Administrator, distribute the benefit at any time in any manner which is
sanctioned by the Internal Revenue Service and/or the Department of Labor, which may include (but not be limited to):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) distributing the benefit in an automatic direct rollover to an individual retirement plan designated by the
Administrator; such individual retirement plan, as defined in Code Section 7701(a)(37), may be either an individual retirement account within the meaning of Code Section 408(a) or an individual retirement annuity within the meaning of Code
Section 408(b); or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) distributing the benefit to any authorized Federal Department or agency;

(c) distribute the benefit to any person or entity who is appointed under State (or Commonwealth) law to act as a
duly authorized guardian, legal representative, conservator, or power of attorney; or

(d) treat the entire benefit as a forfeiture. Except as otherwise provided below with respect to escheat
proceedings, if the benefit is forfeited and the payee is subsequently located, the benefit will be restored and shall not be considered an "annual addition", as defined in Section 7.1(a), under Code Section 415.

If the Plan is joined as a party to any escheat proceedings involving an amount held under the Plan, the Plan may comply with the final judgment as if it were a complaint filed by the payee and may pay in accordance with the judgment. In such event, the payment shall be treated as a distribution to the legal representative of the payee and no further payment to the payee shall be due under the Plan.

**15.13** **Distribution Pursuant to Qualified Domestic Relations Orders** 

Notwithstanding any other provision of the Plan to the contrary, if a qualified domestic relations order so provides, distribution may be made to an alternate payee pursuant to a qualified domestic relations order, as defined in Code Section 414(p), regardless of whether the Participant's Settlement Date has occurred or whether the Participant is otherwise entitled to receive a distribution under the Plan.

**15.14** **Order of Distribution from a Participant's Sub-Accounts** 

Distributions under this Article shall be made from a Participant's Sub-Accounts, to the extent necessary, in the order prescribed by the Administrator, which order shall be nondiscriminatory and uniform with respect to all Participants. If the Sub-Account from which a Participant is receiving a distribution is invested in more than one Investment Fund, the distribution shall be charged against the Investment Funds as directed by the Administrator.

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**ARTICLE XVI** 

**FORM OF PAYMENT** 

**16.1 Special Definitions** 

If the Adoption Agreement provides for grandfathered annuities or annuities, or if this is a Plan subject to the requirements of Code Section 401(a)(11), for purposes of this Article, the following terms have the following meanings:

(a) The "**automatic annuity form**" means the form of annuity that will be purchased on behalf of a
Participant who has elected to receive distribution through the purchase of an annuity contract that provides for payment over his life (or whose Account includes assets transferred directly from a plan subject to Code Section 417) unless the
Participant elects another form of annuity.

(b) A "**qualified election**" means an election that is made during the qualified election period.
A "qualified election" of a form of payment other than a Qualified Joint and Survivor Annuity or designating a Beneficiary other than the Participant's Spouse to receive amounts otherwise payable as a Qualified Preretirement
Survivor Annuity must include the written consent of the Participant's Spouse, if any. A Participant's Spouse will be deemed to have given written consent to the Participant's election if the Participant establishes to the
satisfaction of a Plan representative that spousal consent cannot be obtained because the Spouse cannot be located or because of other circumstances set forth in Code Section 401(a)(11) and regulations issued thereunder. The Spouse's
written consent must acknowledge the effect of the Participant's election and must be validated by a Plan representative or a notary public. In addition, the Spouse's consent must specify the form of payment selected instead of a
Qualified Joint and Survivor Annuity, if applicable, and that such form may not be changed (except to a Qualified Joint and Survivor Annuity) without written Spouse consent and specify any non-Spouse Beneficiary designated by the Participant, if applicable, and that such Beneficiary may not be changed without written spousal consent. If permitted by the Administrator, instead of limiting consent to the specific form of payment and Beneficiary
designated by the Participant on the election, the Spouse's consent may acknowledge that the Spouse has the right to limit such consent but permit the Participant to change the form of payment selected or the designated Beneficiary without the
Spouse's further consent. Any written consent given or deemed to have been given by a Participant's Spouse hereunder shall be irrevocable and shall be effective only with respect to such Spouse and not with respect to any subsequent
Spouse.

(c) The "**qualified election period**" with respect to the "automatic annuity form"
means the 180-day period ending on the Participant's Benefit Payment Date, unless otherwise provided in the Adoption Agreement. If the Adoption Agreement provides for waiver of the Qualified
Preretirement Survivor Annuity, the "qualified election period" with respect to a Qualified Preretirement Survivor Annuity means the period beginning on the later of (i) the date his Account becomes subject to the automatic annuity
provisions of this Article or (ii) the first day of the Plan Year in which the Participant attains age 35 or, if he terminates employment prior to such date, the day he terminates employment with his Employer and all Related Employers. If
provided in the Adoption Agreement, a Participant whose employment has not terminated may make a "qualified election" designating a Beneficiary other than his Spouse prior to the Plan Year in which he attains age 35; provided, however,
that such election shall cease to be effective as of the first day of the Plan Year in which the Participant attains age 35.

**16.2** **Form of Payment** 

Subject to the automatic annuity and Qualified Preretirement Survivor Annuity requirements described in this Article, a Participant, or his Beneficiary, if the Participant has died, shall receive distribution in any of the following forms of payment, as elected by the Participant or Beneficiary and as provided in the Adoption Agreement. If provided in the Adoption Agreement, the Participant or Beneficiary may elect to receive distribution in a combination of the forms of payment offered under the Adoption Agreement.

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(a) Single Sum Payment - Distribution shall be made in a single sum payment. Except to the extent the Adoption
Agreement provides for in kind distributions, distribution shall be made in cash.

(b) Annuity - Distribution shall be made through the purchase of a single premium, nontransferable annuity contract
for such term and in such form as the Participant, or his Beneficiary, as the case may be, shall select; provided, however, that unless the Adoption Agreement provides that the Participant or his Beneficiary may select any form of annuity, a
Participant or his Beneficiary may only select among the forms of annuity provided in the Adoption Agreement. Notwithstanding any other provision of this Article, a Participant's Beneficiary may not elect to receive distribution of an annuity
payable over the joint lives of the Beneficiary and any other individual. The terms of any annuity contract purchased hereunder and distributed to a Participant or his Beneficiary shall comply with the requirements of the Plan.

(c) Installment Payments - Distribution shall be made in a series of installments over a period specified by the
Participant or his Beneficiary, if the Participant has died. Each installment shall be equal in amount except as necessary to adjust for any changes in the value of the Participant's Account, or cost of living adjustment as provided in the
Plan's administrative policy or procedure, unless otherwise specified in the Adoption Agreement. Payments hereunder must satisfy the distribution requirements described in Section 15.6. Except to the extent the Adoption Agreement provides
for in kind distributions, installment payments shall be made in cash.

(d) Pass-through Installment Payments - Distribution shall be made in a series of monthly installments equal to the
managed payments to the plan from any investment held in the participant's account that provide for managed payments. Each installment shall be in the exact amount paid to the plan by the particular investment(s) as set forth in the prospectus
for each such investment. If there is no payment to the plan by any investment held in the participant's account with respect to any particular month after distribution commences in this form, no installment will be paid to the participant for
that month. To the extent that payments hereunder do not satisfy the distribution requirements described in Section 15.6 for any plan year, an additional payment will be made in the form of a single sum payment in the amount required under
Section 15.6 for that plan year. Pass-through installment payments shall be made in cash.

Any in kind distribution of non-publicly traded securities of an Employer, Related Employer, former Employer, or former Related Employer shall be valued by a third-party appraisal.

**16.3** **Minimum Required Distributions** 

Notwithstanding any other provisions of the Plan to the contrary and subject to the automatic annuity requirements of this Article, if the Adoption Agreement provides for minimum required distributions, a Participant who satisfies the requirements provided in the Adoption Agreement or a Participant's Beneficiary may elect to receive distribution in periodic payments made not less frequently than annually, equal to the minimum amount necessary to satisfy the distribution requirements of Code Section 401(a)(9) and regulations issued thereunder. If the Adoption Agreement provides that minimum required distributions may be made with respect to Participants who commence payment April 1 of the calendar year following the year in which they attain age 70-1/2, but who have not reached their Required Beginning Date because they have not terminated employment with the Employer and all Related Employers, the minimum required distribution shall be determined as if the Participant's Benefit Payment Date were his Required Beginning Date. Minimum required distributions shall continue to the Participant as provided under the Adoption Agreement.

**16.4** **Change of Election** 

Subject to the automatic annuity requirements of this Article, a Participant or Beneficiary who has elected a form of payment may revoke or change his election at any time prior to his Benefit Payment Date by filing his election with the Administrator in the form prescribed by the Administrator. The number of revocations shall not be limited.

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**16.5** **Automatic Annuity Requirements** 

If the Plan is subject to the requirements of Code Section 401(a)(11), or the Adoption Agreement provides for annuities or grandfathered annuities and either (i) the Participant elects to receive distribution through the purchase of an annuity contract that provides for payment over his life or (ii) the Adoption Agreement provides that life annuities are the normal form of payment, distribution shall be made to a Participant through the purchase of an annuity contract that provides for payment in one of the following "automatic annuity forms", unless the Participant elects another form of payment provided under the Plan. If the Plan is a money purchase pension plan, the normal form of distribution is automatically a Qualified Joint and Survivor Annuity.

(a) The "automatic annuity form" for a Participant who has a Spouse on his Benefit Payment Date is the
Qualified Joint and Survivor Annuity designated in the Adoption Agreement.

(b) The "automatic annuity form" for a Participant who does not have a Spouse on his Benefit Payment
Date is the Single Life Annuity.

At any time during the "qualified election period," a Participant may elect an annuity other than the "automatic annuity form," including a Qualified Optional Survivor Annuity, or any other form of payment available under the Plan, or revoke or change his form of payment election. However, the Participant's election of a form of payment other than the "automatic annuity form" shall not be effective unless it is a "qualified election;" provided that Spouse consent shall not be required if the form of payment elected by the Participant is a Qualified Joint and Survivor Annuity.

**16.6** **Qualified Preretirement Survivor Annuity Requirements** 

If the Plan is subject to the requirements of Code Section 401(a)(11), or the Adoption Agreement provides for annuities or grandfathered annuities and either (i) the Participant elects to receive distribution through the purchase of an annuity contract that provides for payment over his life or (ii) the Adoption Agreement provides that life annuities are the normal form of payment, distribution of a Qualified Preretirement Survivor Annuity shall be made to the eligible Spouse of a married Participant who dies prior to his Benefit Payment Date. If elected in the Adoption Agreement, a Participant's Spouse shall not be eligible for a Qualified Preretirement Survivor Annuity unless such Spouse has been married to the Participant throughout the one-year period immediately preceding the Participant's death. The Qualified Preretirement Survivor Annuity shall be purchased with 50% or 100% of the Participant's vested Account balance, as provided in the Adoption Agreement. A Participant's Spouse may elect to receive distribution under any one of the other forms of payment available under the Adoption Agreement instead of in the Qualified Preretirement Survivor Annuity form.

If the Adoption Agreement provides that the Qualified Preretirement Survivor Annuity shall be purchased with 50% of a Participant's vested Account balance, a married Participant whose Account is subject to the requirements of this Section may designate a non-Spouse Beneficiary pursuant to Article XVII to receive distribution of the Participant's vested interest in his Account that is not payable to his Spouse as a Qualified Preretirement Survivor Annuity. A married Participant whose Account is subject to the requirements of this Section may only designate a non-Spouse Beneficiary to receive distribution of that portion of his Account otherwise payable as a Qualified Preretirement Survivor Annuity pursuant to a "qualified election".

**16.7** **Direct Rollover** 

Notwithstanding any other provision of the Plan to the contrary, in lieu of receiving distribution in a form of payment provided under this Article, a "qualified distributee" may elect in writing, in accordance with rules prescribed by the Administrator, to have a portion or all of any "eligible rollover distribution" paid directly by the Plan to the "eligible retirement plan" designated by the "qualified distributee". Any such payment by the Plan to another "eligible retirement plan" shall be a direct rollover.

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Notwithstanding the foregoing, the Administrator may provide, on a non-discriminatory and uniform basis, that a "qualified distributee" may not elect a direct rollover with respect to an "eligible rollover distribution" if the total value of such distribution is less than $200 or with respect to a portion of an "eligible rollover distribution" if the value of such portion is less than $500. In determining whether the total value of a "qualified distributee's" "eligible rollover distributions" for the year is less than $200, "eligible rollover distributions" from a Participant's Roth 401(k) Contributions Sub-Account, Designated Roth Rollover Contributions Sub-Account, and In-Plan Roth Rollover Contributions Sub-Account shall be considered separately from "eligible rollover distributions" from the Participant's other Sub-Accounts. In applying the $500 minimum on rollovers of a portion of a distribution, any "eligible rollover distribution" from a Participant's Roth 401(k) Contributions Sub-Account, Designated Roth Rollover Contributions Sub-Account, and In-Plan Roth Rollover Contributions Sub-Account shall be treated as a separate distribution from any "eligible rollover distribution" from the Participant's other Sub-Accounts (rather than as a part of such distribution), even if the distributions are made at the same time.

For purposes of this Section, the following terms have the following meanings:

(a) An "**eligible retirement plan**" with respect to the Participant, the Participant's
Spouse, or the Participant's former Spouse who is an alternate payee under a qualified domestic relations order means any of the following: (i) an individual retirement account described in Code Section 408(a), (ii) an individual
retirement annuity described in Code Section 408(b), (iii) an annuity plan described in Code Section 403(a) that accepts rollovers, (iv) a qualified plan described in Code Section 401(a), (v) an annuity contract described in Code
Section 403(b) that accepts rollovers, (vi) an eligible plan under Code Section 457(b) that is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state
and that agrees to separately account for amounts transferred into such plan from the Plan, or (vii) a Roth IRA, as described in Code Section 408A.

Notwithstanding any other provision of this Section 16.7(a), the following special rules shall apply:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) A plan described in clause (vi) above shall not constitute an "eligible retirement plan" with
respect to a distribution of After-Tax Contributions or After-Tax Rollover Contributions

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) A plan, trust, or contract described in clause (iii), (iv), or (v) above shall not constitute an
"eligible retirement plan" with respect to a distribution of After-Tax Contributions or After-Tax Rollover Contributions unless such plan or contract
separately accounts for such distribution, including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is not includible in gross income, and, in the case of a
trust described in clause (iv), is part of a defined contribution plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The portion of any "eligible rollover distribution" consisting of Roth 401(k) Contributions,
Designated Roth Rollover Contributions, or In-Plan Roth Rollover Contributions may only be rolled over to another designated Roth account established for the individual under an applicable retirement plan
described in Code Section 402A(e)(1) or to a Roth individual retirement account described in Code Section 408A.

An "**eligible retirement plan**" with respect to any other "qualified distributee" means either an individual retirement account described in Code Section 408(a) or an individual retirement annuity described in Code Section 408(b) (including any such individual retirement account or annuity designated as a Roth IRA pursuant to Code Section 408A) (an "IRA"). Such IRA must be treated as an IRA inherited from the deceased Participant by the "qualified distributee" and must be established in a manner that identifies it as such. Effective for rollovers to other plans made after December 18, 2015, an "eligible retirement plan" will include a SIMPLE IRA plan that accepts rollovers and such rollover does not include a Designated Roth account.

(b) An "**eligible rollover distribution**" means any distribution of all or any portion of the
balance of a Participant's Account; provided, however, that an eligible rollover distribution does not include the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) any distribution to the extent such distribution is required under Code Section 401(a)(9).

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) any distribution that is one of a series of substantially equal periodic payment made not less frequently than
annually for the life or life expectancy of the "qualified distributee" or the joint lives or life expectancies of the "qualified distributee" and the "qualified distributee's" designated beneficiary, or for
a specified period of ten years or more.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) any hardship withdrawal made in accordance with the provisions of Article XIII.

(c) A "**qualified distributee**" means a Participant, the Participant's surviving Spouse, the
Participant's Spouse or former Spouse who is an alternate payee under a qualified domestic relations order, as defined in Code Section 414(p), or the Participant's non-Spouse Beneficiary who
is his designated beneficiary within the meaning of Code Section 401(a)(9)(E).

**16.8** **Notice Regarding Form of Payment** 

The Administrator shall provide the Participant with a written explanation of (i) the Participant's right to defer distribution until the later of (a) his Normal Retirement Date or (b) the date he attains age 62 (or such later date as may be provided in the Plan) and the consequences of failing to defer any distribution, (ii) the Participant's right to make a direct rollover of any eligible distribution, and (iii) the forms of payment provided under the Plan, including a description of the effect upon the Participant's benefit of electing an optional form. If the Plan is subject to the requirements of Code Section 401(a)(11), or the Adoption Agreement provides for annuities or grandfathered annuities, the notice shall also include a description of (1) the terms and conditions of the "automatic annuity form", (2) the Participant's right to choose a form of payment other than the "automatic annuity form" or to revoke such choice, and (3) the rights of the Participant's Spouse. Unless otherwise provided in the Adoption Agreement, the Administrator shall provide the explanations described in this paragraph no more than 180 days and no fewer than 30 days before the Participant's Benefit Payment Date.

Unless otherwise provided in the Adoption Agreement, distribution of the Participant's Account may commence fewer than 30 days after such notice is provided to the Participant if (i) the Administrator clearly informs the Participant of his right to consider his election of a form of payment, whether to make a direct rollover, and whether to receive early distribution for a period of at least 30 days following his receipt of the notice, (ii) the Participant, after receiving the notice, affirmatively elects an early distribution with his Spouse's written consent, if necessary, and (iii), if the Participant's Account is subject to the automatic annuity provisions of this Article, (A) the Participant may revoke his election at any time prior to the later of his Benefit Payment Date or the expiration of the 7-day period beginning the day after the date the explanation is provided to him, and (B) distribution does not commence to the Participant before such revocation period ends.

In addition, if the Adoption Agreement provides for waiver of the Qualified Preretirement Survivor Annuity, the Administrator shall provide a Participant whose Account is subject to the automatic annuity provisions of this Article with a written explanation that complies with the requirements of Regulations Section 1.417(a)(3)-1 and includes an explanation of (i) the terms and conditions of the Qualified Preretirement Survivor Annuity, (ii) the Participant's right to designate a non-Spouse Beneficiary to receive distribution of that portion of his Account otherwise payable as a Qualified Preretirement Survivor Annuity or to revoke such designation, and (iii) the rights of the Participant's Spouse. The Administrator shall provide such explanation within one of the following periods, whichever ends last:

(a) the period beginning with the first day of the Plan Year in which the Participant attains age 32 and ending on
the last day of the Plan Year preceding the Plan Year in which the Participant attains age 35;

(b) the period beginning 12 calendar months before the date an individual becomes a Participant and ending 12
calendar months after such date; or

(c) unless the Plan is subject to the requirements of Code Section 401(a)(11) or the Adoption Agreement or the
Grandfathered Annuities Addendum to the Adoption Agreement provides that annuities are the normal form of payment, the period beginning 12 calendar months before the date the Participant elects to receive distribution through the purchase of an
annuity contract that provides for payment over his life and ending 12 calendar months after such date;

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provided, however, that in the case of a Participant who separates from service prior to attaining age 35, the explanation shall be provided to such Participant within the period beginning 12 calendar months before the Participant's severance from employment and ending 12 calendar months after his severance from employment.

**16.9** **Reemployment** 

If a Participant is reemployed by an Employer or a Related Employer prior to receiving distribution of the entire balance of his vested interest in his Account, the form in which any subsequent distribution of his Account shall be made will be as provided in the Adoption Agreement.

**16.10** **Elimination of Optional Form of Payment** 

If provided in the Adoption Agreement, the restatement amends the Plan to eliminate an installment and/or annuity form of payment. In order for the amendment to be effective, the Plan must provide the following:

(a) A single sum payment option that is otherwise identical to the installment and/or annuity form of payment being
eliminated. A single sum payment option is only otherwise identical if it is identical in all respects to the eliminated form of payment (or would be identical except that it provides greater rights to the Participant) except with respect to the
timing of payments after commencement.

(b) Elimination of the optional form shall be effective for distributions with a Benefit Payment Date after the
date the amendment eliminating such form is adopted.

**16.11** **Qualified Longevity Annuity Contracts (QLAC)** 

For purposes of computing minimum required distributions that must be made to a Participant or Beneficiary in each distribution calendar year in order to satisfy Code Section 401(a)(9), a Participant's Account balance does not include the value of any QLAC. The amount of the premiums paid for the QLAC under the Plan will not exceed the lesser of:

(a) An amount equal to the excess of $125,000 (as adjusted by the Commissioner) over the sum of (A) the
premiums paid before that date with respect to the contract, and (B) premiums paid on or before that date with respect to any other contract that is intended to be a QLAC and that is purchased for the Participant under the Plan, or any other
plan, annuity, or account described in Code Section 401(a), Code Section 403(b), Code Section 408, or an eligible governmental plan under Code Section 457(b); or

(b) An amount equal to the excess of (A) 25% of the Participant's Account balance (as of the last Valuation
Date preceding the date of the premium payment) under the Plan (including the value of any QLAC held under the Plan for the Participant) as of the contract date, over (B) the sum of premiums paid before that date with respect to the contract
and premiums paid on or before that date with respect to any other contract that is intended to be a QLAC and that is held or was purchased for the Participant under the Plan.

Distributions under the QLAC portion of the Participant's Account will commence not later than the first day of the month next following the Participant's 85th birthday. After distributions commence, those distributions will satisfy all applicable minimum distribution requirements from that point forward (other than the requirement that annuity payments commence on or before the Required Beginning Date). If an annuity contract fails to be a QLAC solely because a premium for the contract exceeds the above limits, the excess premium will be returned (either in cash or in the form of a contract that is not intended to be a QLAC) to the non-QLAC portion of the Participant's Account by the end of the calendar year following the calendar year in which the excess premium was originally paid.

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**ARTICLE XVII** 

**BENEFICIARIES** 

**17.1** **Designation of Beneficiary** 

If a Participant does not have a Spouse, his Beneficiary shall be the person or persons the Participant designates in accordance with rules prescribed by the Administrator. If a Participant has a Spouse, his Beneficiary shall be his Spouse, unless the Participant designates a person or persons other than his Spouse as Beneficiary with his Spouse's written consent. For purposes of this Section, a Participant shall be treated as unmarried and Spouse consent shall not be required if the Participant is not married on his Benefit Payment Date. A Participant's designation of a Beneficiary shall be subject to the Qualified Preretirement Survivor Annuity provisions of Article XVI, if applicable.

If no Beneficiary has been designated pursuant to the provisions of this Section, or if no Beneficiary survives the Participant and he has no surviving Spouse, then the Beneficiary under the Plan shall be the individual or individuals designated in the Adoption Agreement. If a Beneficiary dies after becoming entitled to receive a distribution under the Plan but before distribution is made to him in full, the estate of the deceased Beneficiary shall be the Beneficiary as to the balance of the distribution, unless the Administrator permits a Beneficiary to designate his or her own beneficiary and the Beneficiary is survived by such designated beneficiary.

If the Adoption Agreement provides that a Participant's Domestic Partner is treated as a Spouse for certain Plan provisions, a Participant's Domestic Partner shall be treated as the Participant's Spouse for purposes of this Section 17.1.

**17.2** **Spousal Consent Requirements** 

Any written Spouse consent given pursuant to this Article must acknowledge the effect of the action taken and must be validated by a Plan representative or a notary public. In addition, the Spouse's consent must specify the non-Spouse Beneficiary designated by the Participant and that such Beneficiary may not be changed without written spousal consent. If permitted by the Administrator, instead of limiting consent to the specific Beneficiary designated by the Participant on the election, the Spouse's consent may acknowledge that the Spouse has the right to limit such consent but permit the Participant to change the designated Beneficiary without the Spouse's further consent. A Participant's Spouse will be deemed to have given written consent to the Participant's designation of Beneficiary if the Participant establishes to the satisfaction of a Plan representative that such consent cannot be obtained because the Spouse cannot be located or because of other circumstances set forth in Code Section 401(a)(11) and regulations issued thereunder. Any written consent given or deemed to have been given by a Participant's Spouse hereunder shall be valid only with respect to the Spouse who signs the consent.

If the Adoption Agreement provides that a Participant's Domestic Partner is treated as a Spouse for certain Plan provisions, a Participant's Domestic Partner shall be treated as the Participant's Spouse for purposes of this Section 17.2.

**17.3** **Revocation of Beneficiary Designation Upon Divorce** 

Notwithstanding any other provision of this Article XVII to the contrary, if a Participant designates his Spouse as Beneficiary under the Plan, such designation shall automatically become null and void as of the date of any final divorce or similar decree or order unless either (i) the Participant re-designates such former Spouse as his or her Beneficiary after the date of the final decree or order or (ii) such former Spouse is designated as the Participant's Beneficiary under a qualified domestic relations order; provided, however, that such former Spouse shall be the Participant's Beneficiary under this clause (ii) only to the extent required in accordance with the qualified domestic relations order.

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Similarly, if the Adoption Agreement provides that a Participant's Domestic Partner is treated as a Spouse for certain Plan provisions, and the Participant designates his Domestic Partner as his Beneficiary under the Plan, such designation shall automatically become null and void as of the date of the dissolution of the domestic partnership unless either (i) the Participant re-designates such former Domestic Partner as his or her Beneficiary after the date of the dissolution or (ii) such former Domestic Partner is designated as the Participant's Beneficiary under a qualified domestic relations order; provided, however, that such former Domestic Partner shall be the Participant's Beneficiary under this clause (ii) only to the extent required in accordance with the qualified domestic relations order.

**ARTICLE XVIII** 

**ADMINISTRATION** 

**18.1** **Authority of the Plan Sponsor** 

The Plan Sponsor, which shall be the administrator for purposes of ERISA and the plan administrator for purposes of the Code, shall be responsible for the administration of the Plan and, in addition to the powers and authorities expressly conferred upon it in the Plan, shall have all such powers and authorities as may be necessary to carry out the provisions of the Plan, including the power and authority to interpret and construe the provisions of the Plan, to make benefit determinations, and to resolve any disputes which arise under the Plan. The Plan Sponsor may employ such attorneys, agents, and accountants as it may deem necessary or advisable to assist in carrying out its duties hereunder. The Plan Sponsor shall be a "named fiduciary" as that term is defined in ERISA Section 402(a)(2). The Plan Sponsor, by action in accordance with the requirements of its organizational authority, may:

(a) allocate any of the powers, authority, or responsibilities for the operation and administration of the Plan
(other than trustee responsibilities as defined in ERISA Section 405(c)(3)) among named fiduciaries; and

(b) designate a person or persons other than a named fiduciary to carry out any of such powers, authority, or
responsibilities;

except that no allocation by the Plan Sponsor of, or designation by the Plan Sponsor with respect to, any of such powers, authority, or responsibilities to another named fiduciary or a person other than a named fiduciary shall become effective unless such allocation or designation shall first be accepted by such named fiduciary or other person in a writing signed by it and delivered to the Plan Sponsor.

**18.2** **Discretionary Authority** 

In carrying out its duties under the Plan, including making benefit determinations, interpreting or construing the provisions of the Plan, and resolving disputes, the Plan Sponsor (or any individual to whom authority has been delegated in accordance with Section 18.1) shall have absolute discretionary authority.

Any interpretation of Plan provisions and any findings of fact, including eligibility to participate and eligibility for benefits, made by the Plan Sponsor (or any named fiduciary to whom the Plan Sponsor has allocated authority to make such interpretations and findings of fact) are final and will not be subject to "de novo" review unless shown to be arbitrary and capricious.

**18.3** **Action of the Plan Sponsor** 

Any act authorized, permitted, or required to be taken under the Plan by the Plan Sponsor and which has not been delegated in accordance with Section 18.1, may be taken by any Committee, a majority of the members of the board of directors (or similar governing body) of the Plan Sponsor, either by vote at a meeting, or in writing without a meeting, or by the employee or employees of the Plan Sponsor designated by the Committee or board of directors (or similar governing body) to carry out such acts on behalf of the Plan Sponsor. All notices, advice, directions, certifications, approvals, and instructions required or authorized to be given by the Plan Sponsor under the Plan shall be in writing and signed by either (i) any administrative Committee appointed by the Plan Sponsor, (ii) a majority of

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the members of the Plan Sponsor's board of directors (or similar governing body) or by such member or members as may be designated by an instrument in writing, signed by all the members thereof, as having authority to execute such documents on its behalf, or (iii) the Employee or Employees authorized to act for the Plan Sponsor in accordance with the provisions of this Section.

**18.4** **Claims Review Procedure** 

The requirements of the DOL Regulations, as described in this Section and in the more detailed Plan claims procedures, shall control whenever a claimant (i) files a claim for benefits under the Plan that is denied, in whole or in part or (ii) seeks a remedy under any provision of ERISA or other applicable law in connection with any issue regarding his benefit under the Plan and such claim is denied, in whole or in part.

(a) <u>Special Definitions</u>. For purposes of this Section, the following terms shall have the following
meanings:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) A "claimant" means any person who either (i) makes a claim for benefits under the Plan or
(ii) seeks a remedy under any provision of ERISA or other applicable law in connection with any error regarding his benefit under the Plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The "DOL Regulations" mean Department of Labor Regulations Section 2560.503-1.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The "Plan claims procedures" mean the procedures established by the Administrator to review claims
under the Plan, as described in the summary plan description.

References to the Administrator in this section include any other claims adjudicator acting on behalf of the Administrator.

(b) <u>Standard Claims Review</u>: The provisions of this Section 18.4(b) shall apply to any claim that is not
subject to review under the provisions of Section 18.4(c) below.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) <u>Initial Review</u>. Whenever the Administrator decides for whatever reason to deny, whether in whole or in
part, a claim for benefits filed by a claimant, the Administrator shall transmit to the claimant a written notice of its decision within 90 days of the date the claim was filed, unless the claimant voluntarily agrees to a longer review period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) <u>Extension of Initial Review Period</u>. If special circumstances require an extension, the Administrator
will notify the claimant before the end of the initial review period that additional review time is necessary. The Administrator cannot extend the review period beyond an additional 90 days unless the claimant voluntarily agrees to a longer
extension.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) <u>Denial Notice</u>. The notice denying a claimant's claim shall be written in a manner calculated to be
understood by the claimant and shall contain the information required under the DOL Regulations and the Plan claims procedures.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) <u>Appeal of Adverse Benefit Determination</u>. Within the 60-day period beginning on the date the claimant receives notice of the adverse benefit determination, the claimant or his authorized representative may appeal the determination by filing a written request with the Administrator. The request must contain
the information identified in the Plan claims procedures.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) <u>Review on Appeal</u>. If a claimant timely files an appeal in accordance with the provisions of
Section 18.4(b)(2), the Plan shall provide a full and fair review of the adverse benefit determination. Within 60 days of the date the Administrator receives the claimant's appeal (or, if special circumstances require an extension, within
120 days of that date; provided that the delay and the reasons for the delay are communicated to the claimant within the initial 60-day period), the Administrator shall render its decision on appeal to the
claimant. The notice denying a claimant's appeal shall be written in a manner calculated to be understood by the claimant and shall contain the information required under the DOL Regulations and the Plan claims procedures.

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(c) <u>Disability Claims Review</u>: The provisions of this Section 18.4(c) shall apply to any claim that
requires a determination under the Plan as to whether or not a claimant is disabled. The provisions of this Section shall not apply if the disability determination is made by a party outside the Plan for reasons other than determining eligibility
for benefits under the Plan, such as where disability under the Plan is determined based solely on whether the claimant is entitled to disability benefits under the Social Security Act or under the Employer's long-term disability plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) <u>Initial Review</u>. Whenever the Administrator decides for whatever reason to deny, whether in whole or in
part, a claim for benefits filed by a claimant, the Administrator shall transmit to the claimant a written notice of its decision within 45 days of the date the claim was filed, unless the claimant voluntarily agrees to a longer review period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) <u>Extension of Initial Review Period for Special Circumstances</u>. If special circumstances outside the
control of the Administrator require an extension, the Administrator will notify the claimant before the end of the initial review period that additional review time is necessary. Unless the Administrator requires additional information from the
Participant to process the disability claim, the review period cannot be extended beyond an additional 30 days, unless the claimant voluntarily agrees to a longer review period. If the Administrator requires additional information from the
Participant to process the disability claim, the Participant must respond within 45 days of the date the notice is provided and the review period may be extended accordingly. If special circumstances require a further extension, the Administrator
will notify the claimant before the end of the initial 30-day extension that additional review time is necessary and the date by which a final decision is expected.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) <u>Contents of Denial Notice</u>. The notice denying a claimant's claim for a disability benefit shall be
written in a manner calculated to be understood by the claimant, shall be provided in a culturally and linguistically appropriate manner, and shall contain the information required under the DOL Regulations and the Plan claims procedures.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) <u>Appeal of Adverse Benefit Determination</u>. Within the 180-day period beginning on the date the claimant receives notice of the adverse benefit determination, the claimant or his authorized representative may appeal the determination by filing a written request with the Administrator. The request must contain
the information identified in the Plan claims procedures.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) <u>Review on Appeal</u>. If a claimant timely files an appeal in accordance with the provisions of
Section 18.4(c)(2), the Plan shall provide a full and fair review of the adverse benefit determination in accordance with the Plan claims procedures. Within 45 days of the date the Administrator receives the claimant's appeal, the
reviewing fiduciary shall render its decision on appeal to the claimant. If the reviewing fiduciary decides for whatever reason to deny, whether in whole or in part, a claimant's appeal of an adverse benefit determination, the reviewing
fiduciary's decision shall be written in a manner calculated to be understood by the claimant, shall be provided in a culturally and linguistically appropriate manner, and shall contain the information required under the DOL Regulations and
the Plan claims procedures. The written decision of the reviewing fiduciary, along with all materials that the claimant presented or the Administrator or the reviewing fiduciary considered in evaluating the claim, shall comprise the record of the
final benefit claim determination.

If the Plan fails to comply with the provisions of this Section or with the Plan claims procedures, such failure shall not constitute a failure to observe the written provisions of the Plan. However, in the event of such a failure, the Plan may not assert as a defense in a later civil action that the claimant did not exhaust administrative remedies.

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**18.5** **Special Rules Applicable to Claims Related to Investment Errors** 

Any person alleging that there has been a failure or error in implementing investment directions with respect to a Participant's Account must file a claim with the Administrator on or before the earlier of (a) 60 days (or such other number of days prescribed by the Administrator) from the mailing of a trade confirmation, account statement, or any other document, from which the error can be discovered, or (b) 1 year from the date of the transaction related to the error. Any claim filed outside of such period shall be limited to the benefit that would have been determined if the claim were timely filed, and therefore any adjustments shall be calculated for such period only.

**18.6** **Exhaustion of Remedies and Limitation on Filing Civil Action** 

No civil action for benefits under the Plan shall be brought unless and until the aggrieved person has:

(a) submitted a timely claim for benefits in accordance with the provisions of the Plan;

(b) been notified by the Administrator that the claim has been denied (or such claim is deemed denied);

(c) filed a written appeal of the claim in accordance with Sections 18.4(b)(3) or 18.4(c)(3), as applicable;

(d) been notified in writing of an adverse benefit determination on appeal; and

(e) filed the civil action within 12 months of the date he receives a final adverse determination of his claim on
appeal.

Notwithstanding the foregoing, an aggrieved person who fails to engage in or exhaust the claims and review procedures established under the Plan before bringing a claim for benefits under the Plan, based on a claim of futility or any other grounds, must file such action within 12 months of the first date he or she allegedly became entitled to the benefits at issue, based on the facts or conduct he or she alleges give rise to the claim. The foregoing shall not relieve a person from engaging in and exhausting the claims and review procedures established under the Plan. A claimant who fails to file a civil action within the applicable 12-month period will lose all rights to bring a civil action thereafter.

**18.7** **Grounds for Judicial Review** 

Any civil action by an aggrieved person shall be based solely on the contentions advanced by the aggrieved person in the administrative review process and the judicial review will be limited to the Plan document and the record developed during the administrative review process.

**18.8** **Qualified Domestic Relations Orders** 

The Plan Sponsor shall establish reasonable procedures to determine the status of domestic relations orders and to administer distributions under domestic relations orders which are deemed to be qualified orders. Such procedures shall be in writing and shall comply with the provisions of Code Section 414(p) and regulations issued thereunder.

**18.9** **Correction of Erroneous Payments and Overpayments** 

If payment is made from the Plan to any individual to whom no payment should have been made or the amount paid to an individual exceeds the amount to which such individual is entitled under the Plan, the Plan has an equitable lien on the erroneous payment or the overpayment. Correction by the Employer for this failure must be done in accordance with the requirements of the Employee Plans Compliance Resolution System (EPCRS) program.

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**18.10** **Indemnification** 

In addition to whatever rights of indemnification the members of the Plan Sponsor's administrative Committee (collectively and individually), board of directors (or similar governing body) or any employee or employees of the Plan Sponsor to whom any power, authority, or responsibility is delegated pursuant to Section 18.1, may be entitled under the articles of incorporation or regulations of the Plan Sponsor, under any provision of law, or under any other agreement, the Plan Sponsor shall satisfy any liability actually and reasonably incurred by any such person or persons, including expenses, attorneys' fees, judgments, fines, and amounts paid in settlement (other than amounts paid in settlement not approved by the Plan Sponsor), in connection with any threatened, pending or completed action, suit, or proceeding which is related to the exercising or failure to exercise by such person or persons of any of the powers, authority, responsibilities, or discretion as provided under the Plan, or reasonably believed by such person or persons to be provided hereunder, and any action taken by such person or persons in connection therewith, unless the same is judicially determined to be the result of such person or persons' gross negligence or willful misconduct.

**18.11** **Prudent Man Standard of Care** 

Any fiduciary under the Plan shall discharge his duties under the Plan solely in the interests of Participants and Beneficiaries and, in accordance with the requirements of ERISA Section 404(a)(1)(B), with the care, skill, prudence, and diligence under the prevailing circumstances that a prudent man acting in a like capacity and familiar with such matters would use in conducting an enterprise of like character with like aims.

**18.12** **Actions Binding** 

Subject to the provisions of Section 18.4, any action taken by the Plan Sponsor which is authorized, permitted, or required under the Plan shall be final and binding upon the Employers, the Trustee, all persons who have or who claim an interest under the Plan, and all third parties dealing with the Employers or the Trustee.

**18.13** **Arbitration** 

If provided in the Adoption Agreement, any claim, dispute or breach arising from or related to a claim for benefits payable by this Plan shall be settled by binding arbitration administered by the American Arbitration Association under its Employee Benefit Plan Claims Arbitration Rules incorporated by reference herein. However, (1) before any arbitration can begin, the claims procedures of Section 18.4 must be fully exhausted; (2) the arbitration shall be determined solely on the documents constituting the record of the final benefit claim determination described in Section 18.4; and (3) the Participant, Beneficiary or Alternate Payee must bring any dispute in arbitration on an individual basis only, and not on a class, collective, or representative basis. The decision of the arbitrator shall be final and binding and judgment on the award may be entered in any court having jurisdiction.

**ARTICLE XIX** 

**AMENDMENT AND TERMINATION** 

**19.1** **Amendment by Plan Provider** 

Subject to the requirements and limitations set forth in subparagraphs (a), (b) and (c) below, and in Section 19.4, the Provider may amend any part of the Plan without the consent of the Plan Sponsor or any participating Employer, and without the necessity of the Plan Sponsor having to re-execute the Plan. The Provider will provide each Plan Sponsor a copy of the amended Plan (either by providing an amendment, substitute, or additional pages, or by providing a restated Plan). For purposes of amendments made by the Provider, the Plan Sponsor can override any such amendment by executing another amendment by the end of the applicable remedial amendment period that applies to such amendment.

(a) Any such amendments by the Provider will amend the plan on behalf of all adopting Employers, including those
Employers who have adopted the plan prior to this amendment, for changes in the Code, regulations, revenue rulings, other statements published by the Internal Revenue Service, including model, sample or other required good faith amendments, but only
if their adoption will not cause the Plan to be individually designed, and for corrections of prior approved plans. These amendments will be applied to all Employers who have adopted the Plan.

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(b) The Provider may amend any part of the Plan however, for purposes of reliance on an Opinion Letter, the
Provider will no longer have the authority to amend the Plan on behalf of any adopting Employer as of the date (A) the Employer amends the Plan to incorporate a type of plan not allowable in the Pre-Approved Defined Contribution Plan program, as described in section 6.03 of Revenue Procedure 2017-41, or (B) the Internal Revenue Service notifies the
Employer, in accordance with section 8.06(3) Revenue Procedure 2017-41, that the Plan is otherwise considered an individually designed plan due to the nature and extent of the amendments. For purposes of
Provider amendments, the Mass Submitter shall be recognized as the agent of the Provider. If the Provider does not adopt the amendments made by the Mass Submitter, it will no longer be identical to or a minor modifier of the Mass Submitter Plan.

(c) The Provider will maintain, or have maintained on its behalf, a record of the Employers that have adopted the
Plan and will make reasonable and diligent efforts to ensure that each adopting Employer has actually received and is aware of all Plan amendments and that each such Employer adopts new documents when necessary. Notwithstanding the foregoing, where
this Plan is provided to the Plan Sponsor by a third-party such as a law firm, an actuarial firm, an insurance company, an accounting firm, or a third-party administration firm, the responsibility to make reasonable and diligent efforts to ensure
that each adopting Employer has actually received and is aware of all Plan amendments and that each such Employer adopts new documents when necessary will be the responsibility of such third-party, and the Provider's responsibility will be
limited to making reasonable and diligent efforts to ensure that such third-party is aware of all Plan amendments. However, the Provider will have no further obligations under this subparagraph after such third-party terminates its business
relationship with the Provider, in which case the terms of Section 21.23 will apply.

**19.2** **Amendment by Mass Submitter** 

In the event that there is a change in the law applicable to the Plan, as reflected in the Code, regulations issued thereunder, revenue rulings, or other statements published by the Internal Revenue Service, the Mass Submitter may amend the Plan to comply with such changes on behalf of the Plan Sponsors who have adopted its Pre-Approved Defined Contribution Plan prior to the date that its Pre-Approved Defined Contribution Plan is amended to comply with such change. In addition, the Mass Submitter may amend the Pre-Approved Defined Contribution Plan to correct its prior approved Pre-Approved Defined Contribution Plan. For purposes of this Plan, the Mass Submitter is Document Agility, Inc.

The Mass Submitter shall maintain, or have maintained on its behalf, a record of the Plan Sponsors adopting its Pre-Approved Defined Contribution Plan. The Mass Submitter shall make reasonable and diligent efforts to ensure that a copy of any amendment adopted hereunder is provided to each Plan Sponsor at the Plan Sponsor's last known address, as shown in the record maintained in accordance with the preceding sentence. The Mass Submitter shall make reasonable and diligent efforts to ensure that each Plan Sponsor adopts new documents when necessary.

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

The Mass Submitter may not amend a Plan on behalf of a Plan Sponsor if (a) the Plan Sponsor modifies the Pre-Approved Defined Contribution Plan to incorporate a type of plan or provision that is not permitted under the Pre-Approved Defined Contribution Plan program, as described in applicable Revenue Procedures or other statements of the Internal Revenue Service, (b) the Internal Revenue Service has advised the Plan Sponsor that the Plan modifies the Pre-Approved Defined Contribution Plan in such a manner or to such an extent that the Plan must be treated as an individually-designed plan and will not receive the extended 6-year remedial amendment cycle applicable to pre-approved plans, or (c) the Plan Sponsor's Plan does not attain or retain qualified status under Code Section 401(a).

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**19.3** **Amendment by Plan Sponsor** 

Subject to the requirements and limitations set forth in Section 19.4 below, the Plan Sponsor will have the right at any time to amend the Plan in the following manner without affecting the Plan's status as a Pre-Approved Defined Contribution Plan: (1) changing any optional selections in the Adoption Agreement, including any effective date of a provision as permitted under the Plan; (2) adding additional language where authorized under the Plan, including language necessary to satisfy Code Section 415 or Code Section 416 due to the required aggregation of multiple plans; (3) changing the addendums to the Plan from time to time without having to re-execute of the Plan; (4) adopting any model, sample and/or "good faith" amendments promulgated/suggested by the IRS, for which the IRS has provided guidance that their adoption will not cause the Plan to lose reliance on the Opinion Letter and to be treated as an individually designed plan; (5) adopting any amendments that it deems necessary to resolve qualification failures under any Employee Plans Compliance Resolution System (EPCRS) promulgated by the Internal Revenue Service; (6) adopting an amendment to cure a coverage or nondiscrimination testing failure, as permitted under applicable Regulations; (7) amending administrative provisions of the Plan relating to investments, plan claim procedures, and Employer contact information provided the amended provisions are not in conflict with any other provision of the Plan and do not cause the Plan to fail to qualify under Code Section 401; (8) amending to adjust for limitations provided under Code Section 415, Code Section 402(g), Code Section 401(a)(17) and Code Section 414(q)(1)(B) to reflect annual cost-of-living increases, other than to add automatic cost-of-living adjustments to the Plan; and (9) making interim amendment or discretionary amendment that are related to a change in qualification requirements. The ability to amend the Plan as authorized under this Section applies only to the Plan Sponsor that executes the signature page of the Plan. Any amendment to the Plan by the Plan Sponsor under this section applies to any Related Employer that participates under the Plan as a participating Employer. The Plan Sponsor's amendment of the Plan from one type of defined contribution plan (e.g., a money purchase plan) into another type of defined contribution plan (e.g., a profit sharing plan) will not result in a partial termination or any other event that would require full Vesting of some or all Plan Participants. An Employer that amends the Plan for any other reason will no longer have reliance on the Opinion Letter, however, in the cases where the Employer is switching from an individually-designed plan or from one Pre-Approved Defined Contribution Plan to another, a list of Code Section 411(d)(6) protected benefits will not be considered an impermissible amendment to the Plan.

**19.4** **Limitation on Amendment** 

To the extent protected by Code Section 411(d)(6) or other applicable law, the Plan Sponsor shall make no amendment to the Plan which shall decrease the accrued benefit of any Participant or Beneficiary or eliminate an optional form of benefit, except as otherwise provided in Section 16.10 of the Plan. Moreover, no such amendment shall be made hereunder which shall permit any part of the Trust to revert to an Employer or any Related Employer or be used or be diverted to purposes other than the exclusive benefit of Participants and Beneficiaries. The Plan Sponsor shall make no retroactive amendment to the Plan unless such amendment satisfies the requirements of Code Section 401(b) and/or Regulations Section 1.401(a)(4)-11(g), as applicable.

Amendments by the Provider or Plan Sponsor may be made by (1) substituting pages with the new elections (or addendum) and executing an "Amendment By Page Substitution" and attaching it as part of the Plan; (2) executing an "Amendment By Section Replication" in which the section or sections (or addendum or addendums) to be changed are reproduced with the new elections indicated, and attaching it as part of the Plan; (3) executing a properly worded resolution, certificate of action, or meeting minutes and attaching it as part of the Plan; or (4) creating and distributing a Safe Harbor Notice to Safe Harbor Participants.

All Plan amendments must be in writing. However, no such amendment (1) can increase the responsibilities of the Trustee or the Administrator without their written consent; (2) can deprive any Participant or Beneficiary of the benefits to which he or she is entitled from the Plan; (3) can result in a decrease in the amount of any Participant's Account except as may be permitted under the terms of Code Section 412(d)(2); or (4) can, except as otherwise provided, permit any part of the Trust Fund (other than as required to pay taxes and administration expenses) to be used for or diverted to purposes other than the exclusive benefit of the Participants or their Beneficiaries, or cause or permit any portion of the Trust Fund to revert to or become the property of the Employer. In addition, no amendment to the Plan will have the effect of eliminating or restricting the ability of a Participant or other payee to receive payment of his or her Account balance or benefit entitlement from the Plan under a particular optional form of benefit provided under the Plan except to the extent permitted by law or Regulation.

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**19.5** **Termination** 

The Plan Sponsor reserves the right, by board of directors' resolution or similar action, to terminate the Plan as to all Employers at any time (the effective date of such termination being hereinafter referred to as the "termination date"). Upon any such termination of the Plan, the following actions shall be taken for the benefit of Participants and Beneficiaries:

(a) As of the termination date, each Investment Fund shall be valued and all Accounts and Sub-Accounts shall be adjusted in the manner provided in Article XI, with any unallocated contributions being allocated as of the termination date in the manner otherwise provided in the Plan. Notwithstanding any
other provision of the Plan to the contrary (including any provision of the Adoption Agreement), the Administrator may direct that unallocated forfeitures shall be used to pay expenses in connection with the termination. Any forfeitures remaining
shall be allocated among Participants in the manner otherwise provided in the Adoption Agreement or Section 14.4, as applicable. The termination date shall become a Valuation Date for purposes of Article XI. In determining the net worth of the
Trust, there shall be included as a liability such amounts as shall be necessary to pay all expenses in connection with the termination of the Trust and the liquidation and distribution of the property of the Trust, as well as other expenses,
whether or not accrued, and shall include as an asset all accrued income.

(b) All Accounts shall then be disposed of to, or for the benefit of, each Participant or Beneficiary in accordance
with the provisions of Article XV as if the termination date were his Settlement Date; provided, however, that notwithstanding the provisions of Article XV, if the Plan does not offer an annuity option and if neither his Employer nor a Related
Employer establishes or maintains another defined contribution plan (other than an employee stock ownership plan as defined in Code Section 4975(e)(7)), the Participant's written consent to the commencement of distribution shall not be
required regardless of the value of the vested portions of his Account.

(c) Notwithstanding the provisions of paragraph (b) of this Section, no distribution shall be made to a
Participant of any portion of the balance of his 401(k) Contributions Sub-Account prior to his severance from employment (other than a distribution made in accordance with Article XIII or required in
accordance with Code Section 401(a)(9)) unless (i) neither his Employer nor a Related Employer establishes or maintains another defined contribution plan (other than an employee stock ownership plan as defined in Code
Section 4975(e)(7), a tax credit employee stock ownership plan as defined in Code Section 409, a simplified employee pension plan as defined in Code Section 408(k), a SIMPLE IRA plan as defined in Code Section 408(p), a plan or
contract described in Code Section 403(b), or a plan described in Code Section 457(b) or (f)) either at the time the Plan is terminated or at any time during the period ending 12 months after distribution of all assets from the Plan;
provided, however, that this provision shall not apply if fewer than 2% of the Eligible Employees under the Plan were eligible to participate at any time in such other defined contribution plan during the 24- month period beginning 12 months before the Plan termination, and (ii) the distribution the Participant receives is a "lump sum distribution" as defined in Code Section 402(e)(4), without regard to clauses (I), (II), (III), and
(IV) of sub-paragraph (D)(i) thereof.

Notwithstanding anything to the contrary contained in the Plan, upon any such Plan termination, the vested interest of each Participant and Beneficiary in his Employer Contributions Sub-Account shall be 100%; and, if there is a partial termination of the Plan, the vested interest of each Participant and Beneficiary who is affected by the partial termination in his Employer Contributions Sub-Account shall be 100%. For purposes of the preceding sentence only, the Plan shall be deemed to terminate automatically if there shall be a complete discontinuance of contributions hereunder by all Employers.

**19.6** **Reorganization** 

The merger, consolidation, or liquidation of any Employer with or into any other Employer or a Related Employer shall not constitute a termination of the Plan as to such Employer. If the Adoption Agreement provides that distribution is only permitted upon severance from service, if an Employer disposes of substantially all of the assets used by the Employer in a trade or business or disposes of a subsidiary and in connection therewith one or more Participants terminates employment but continues in employment with the purchaser of the assets or with such

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subsidiary, no distribution from the Plan shall be made to any such Participant from his 401(k) Contributions Sub-Account prior to his severance from employment (other than a distribution made in accordance with Article XIII or required in accordance with Code Section 401(a)(9)), except that a distribution shall be permitted to be made in such a case, subject to the Participant's consent (to the extent required by law), if (i) the distribution would constitute a "lump sum distribution" as defined in Code Section 402(e)(4), without regard to clauses (I), (II), (III), or (IV) of sub-paragraph (D)(i) thereof, (ii) the Employer continues to maintain the Plan after the disposition, (iii) the purchaser does not maintain the Plan after the disposition, and (iv) the distribution is made by the end of the second calendar year after the calendar year in which the disposition occurred.

**19.7** **Withdrawal of an Employer** 

An Employer other than the Plan Sponsor may withdraw from the Plan at any time upon notice in writing to the Administrator (the effective date of such withdrawal being hereinafter referred to as the "withdrawal date"), and shall thereupon cease to be an Employer for all purposes of the Plan. An Employer shall be deemed automatically to withdraw from the Plan in the event of its complete discontinuance of contributions or, unless the Plan is a multiple employer plan pursuant to the Adoption Agreement, it ceases to be a Related Employer of the Plan Sponsor or any other Employer.

If the Plan is not a multiple employer plan, in the event of any such withdrawal of an Employer, the withdrawing Employer shall determine whether a partial termination has occurred with respect to its Employees. In the event that the withdrawing Employer determines a partial termination has occurred, the action specified in Section 19.5 shall be taken as of the withdrawal date, as on a termination of the Plan, but with respect only to Participants who are employed solely by the withdrawing Employer, and who, upon such withdrawal, are neither transferred to nor continued in employment with any other Employer or a Related Employer. The interest of any Participant employed by the withdrawing Employer who is transferred to or continues in employment with any other Employer or a Related Employer, and the interest of any Participant employed solely by an Employer or a Related Employer other than the withdrawing Employer, shall remain unaffected by such withdrawal; no adjustment to his Accounts shall be made by reason of the withdrawal; and he shall continue as a Participant hereunder subject to the remaining provisions of the Plan.

**19.8** **Effect of Failure to Qualify Under Code** 

Notwithstanding any other provision of the Plan to the contrary, if the Plan maintained by an Employer using this Pre-Approved Defined Contribution Plan fails to qualify or remain qualified under Code Section 401(a), the Plan as maintained by such Employer shall be considered an individually-designed plan.

**ARTICLE XX** 

**ADOPTION BY OTHER COMPANIES** 

**20.1** **Adoption by Other Companies** 

Those companies that have adopted the Plan with the Plan Sponsor's consent shall be Employers under the Plan. Adoption of the Plan shall be by appropriate action in accordance with the adopting entity's organizational authority. Consent of the Plan Sponsor may be evidenced by the Plan Sponsor's action, by written authorization, or by any other evidence illustrating the Plan Sponsor's intent to permit adoption of the Plan by the other company. Unless the Adoption Agreement provides that the Plan is a multiple employer plan, no entity other than a Related Employer may adopt the Plan.

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**20.2** **Effective Plan Provisions** 

An Employer who adopts the Plan shall be bound by the provisions of the Plan in effect at the time of the adoption and as subsequently in effect because of any amendment to the Plan.

**20.3** **Application of Plan Provisions in Multiple Employer Plans** 

Notwithstanding any other provision of the Plan to the contrary, if one of the Employers adopting the Plan is not a Related Employer of the Sponsor, the Plan shall be administered as a multiple employer plan in accordance with the provisions of Code Section 413(c) and the Regulations thereunder regarding the status of the Plan. Notwithstanding any other provision of the Plan to the contrary, the following special rules shall apply:

(a) The Plan Sponsor and each participating Employer shall be treated as a single Employer for the following
purposes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) crediting Eligibility and Vesting Service; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) determining whether a Participant has had a severance of employment.

(b) The requirements of Code Sections 402(g), 414(v), and 415 shall be applied to the Plan as a whole.

(c) If a Participant is a 5% owner of a participating Employer, his Required Beginning Date shall be determined
based on the rules applicable to 5% owners for all Plan purposes.

(d) Each Employer or group of Employers that is not a Related Employer of another Employer shall be treated as a
separate Employer for purposes of the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) contributions to the Plan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Highly Compensated Employee determinations;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) application of the minimum coverage requirements under Code Section 410(b);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) application of the nondiscrimination requirements under Code Section 401(a)(4);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) application of the ADP test described in Section 7.4;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) application of the ACP test described in Section 7.7;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) application of the top-heavy requirements under Article VI; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) application of such other Plan provisions as the Plan Sponsor determines to be appropriate, subject to the
provisions of Sections 20.3(a), 20.3(b) and 20.3(c) above.

(e) Withdrawal of a participating Employer from a multiple employer plan is not a Plan termination which allows
distributions to be made to Participants in the Plan. Instead, a Plan termination for distribution purposes occurs only when the entire Plan terminates. Upon withdrawal of a participating Employer, assets will be used to establish a plan as part of
a spinoff transaction within the meaning of Regulations Section 1.414(l)-1(b)(4) and once assets are transferred, may then be terminated if so desired.

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**ARTICLE XXI** 

**MISCELLANEOUS PROVISIONS** 

**21.1** **No Commitment as to Employment** 

Nothing contained herein shall be construed as a commitment or agreement upon the part of any person to continue his employment with an Employer or Related Employer, or as a commitment on the part of any Employer or Related Employer to continue the employment, compensation, or benefits of any person for any period.

**21.2** **Benefits** 

Nothing in the Plan or the Trust Agreement shall be construed to confer any right or claim upon any person, firm, or corporation other than the Employers, the Trustee, Participants, and Beneficiaries.

**21.3** **No Guarantees** 

None of the Employers, the Plan Sponsor, the Investment Fiduciary, the Administrator, or the Trustee guarantees the Trust from loss or depreciation, nor do they guarantee the payment of any amount which may become due to any person hereunder.

**21.4** **Expenses** 

Reasonable expenses of administration of the Plan, including the expenses of the Administrator and fees of the Trustee, may be paid from Plan assets as provided in the Adoption Agreement. If provided in the Adoption Agreement, forfeitures may be used to pay Plan expenses.

**21.5** **Precedent** 

Except as otherwise specifically provided, no action taken in accordance with the Plan shall be construed or relied upon as a precedent for similar action under similar circumstances.

**21.6** **Duty to Furnish Information** 

Each of the Employers, the Plan Sponsor, the Investment Fiduciary, the Administrator, and the Trustee shall furnish to any of the others any documents, reports, returns, statements, or other information that the other reasonably deems necessary to perform its duties hereunder or otherwise imposed by law.

**21.7** **Merger, Consolidation, or Transfer of Plan Assets** 

The Plan shall not be merged or consolidated with any other plan, nor shall any of its assets or liabilities be transferred to another plan, unless, immediately after such merger, consolidation, or transfer of assets or liabilities, each Participant in the Plan would receive a benefit under the Plan which is at least equal to the benefit he would have received immediately prior to such merger, consolidation, or transfer of assets or liabilities (assuming in each instance that the Plan had then terminated).

**21.8** **Condition on Employer Contributions** 

Notwithstanding anything to the contrary contained in the Plan or the Trust Agreement, any contribution of an Employer hereunder is conditioned upon the continued qualification of the Plan under Code Section 401(a), the exempt status of the Trust under Code Section 501(a), and the deductibility of the contribution under Code Section 404 and the exempt status of the Trust under Code Section 501(a). Except as otherwise provided in this Section and Section 21.9, however, in no event shall any portion of the property of the Trust ever revert to or otherwise inure to the benefit of an Employer or any Related Employer.

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**21.9** **Return of Contributions to an Employer** 

Notwithstanding any other provision of the Plan or the Trust Agreement to the contrary, in the event any contribution of an Employer made hereunder:

(a) is made under a mistake of fact, or

(b) is disallowed as a deduction under Code Section 404,

such contribution may be returned to the Employer within one year after the payment of the contribution or the disallowance of the deduction to the extent disallowed, whichever is applicable. If the contribution is returned because of a mistake of fact, the amount returned will be reduced for any losses experienced by the Trust Fund. In the event the Plan does not initially qualify under Code Section 401(a), any contribution of an Employer made hereunder may be returned to the Employer within one year of the date of denial of the initial qualification of the Plan, but only if an application for determination was made within the period of time prescribed under ERISA Section 403(c)(2)(B).

**21.10** **Validity of Plan** 

The validity of the Plan shall be determined and the Plan shall be construed and interpreted in accordance with the laws of the state or commonwealth in which the Trustee has its principal place of business or, if the Trustee is an individual or group of individuals, the state or commonwealth in which the Plan Sponsor has its principal place of business, except as preempted by applicable Federal law. The invalidity or illegality of any provision of the Plan shall not affect the legality or validity of any other part thereof.

**21.11** **Trust Agreement** 

The Plan Sponsor may enter in to one or more separate trust agreements with respect to the Plan, in which event the specific powers and duties of the Trustee will be governed by the terms of such separate trust agreement. If such separate trust agreement should for any reason fail, be found invalid or terminate prior to the termination of this Plan and the distribution of all the assets hereof or found to be in direct conflict with this Plan, the terms of this Plan will govern.

**21.12** **Parties Bound** 

The Plan shall be binding upon the Employers, all Participants and Beneficiaries hereunder, and, as the case may be, the heirs, executors, administrators, successors, and assigns of each of them.

**21.13** **Application of Certain Plan Provisions** 

For purposes of the general administrative provisions and limitations of the Plan, a Participant's Beneficiary or alternate payee under a qualified domestic relations order shall be treated as any other person entitled to receive benefits under the Plan. Upon any termination of the Plan, any such Beneficiary or alternate payee under a qualified domestic relations order who has an interest under the Plan at the time of such termination, which does not cease by reason thereof, shall be deemed to be a Participant for all purposes of the Plan. A Participant's Beneficiary, if the Participant has died, or alternate payee under a qualified domestic relations order shall be treated as a Participant for purposes of directing investments as provided in Article X.

**21.14** **Merged Plans** 

In the event another defined contribution plan (the "merged plan") is merged into and made a part of the Plan, each Employee who was eligible to participate in the "merged plan" immediately prior to the merger shall become an Eligible Employee on the date of the merger. In no event shall a Participant's vested interest in his Sub-Account attributable to amounts transferred to the Plan from the "merged plan" (his "transferee Sub-Account") on and after the merger be less than his vested interest in his account under the "merged plan" immediately prior to the merger.

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Notwithstanding any other provision of the Plan to the contrary, a Participant's service credited for eligibility and vesting purposes under the "merged plan" as of the merger, if any, shall be included as Eligibility and Vesting Service under the Plan to the extent Eligibility and Vesting Service are credited under the Plan.

**21.15** **Special Rules Applicable to Participants Absent Due to Military Service** 

Notwithstanding any other provision of the Plan to the contrary, contributions, benefits, and service credit with respect to qualified military service shall be provided in accordance with Code Section 414(u) and the regulations thereunder. The Administrator shall notify the Trustee of any Participant with respect to whom additional contributions are made because of qualified military service. Additional contributions made to the Plan pursuant to Code Section 414(u) shall be treated as 401(k) Contributions (if 401(k) Contributions are provided in the Adoption Agreement, including if provided in the Adoption Agreement to the extent designated by the Participant, Roth 401(k) Contributions), After-Tax Contributions, Matching Contributions, Nonelective Contributions, or Qualified Nonelective Contributions based on the character of the contribution they are intended to replace; provided, however, that the Plan shall not be treated as failing to meet the requirements of Code Sections 401(a)(4), 401(k)(3), 401(k)(12), 401(k)(13), 401(m), 410(b) or 416 by reason of the making of or the right to make such contribution.

For purposes of this Section, the following shall apply:

(a) If provided in the Adoption Agreement, a Participant who dies while performing qualified military service shall
be treated as having returned to employment as a Covered Employee immediately prior to his death and shall be entitled to have additional Nonelective Contributions, Qualified Nonelective Contributions, Safe Harbor Nonelective Contributions, and
Matching Contributions made to his Account. If provided in the Adoption Agreement, the amount of any Matching Contributions (including Qualified Matching Contributions and Safe Harbor Matching Contributions) to be made on the deceased
Participant's behalf for the period of such military leave shall be determined assuming that while on military leave the Participant made contributions eligible for the match equal to the Participant's average actual contributions for
(a) the 12-consecutive month period of service with his Employer immediately preceding his period of qualified military service or (b), if the Participant has fewer than 12 months of service with his
Employer prior to such military service, his actual length of continuous service with the Employer prior to such military service. All employees of the Employers and any Related Employers who die while performing qualified military service must
receive plan contributions on reasonably equivalent terms.

(b) If provided in the Adoption Agreement, a Participant who becomes disabled while performing qualified military
service and cannot therefore return to employment as a Covered Employee shall nevertheless be treated as having returned to covered employment immediately prior to his disability date and shall be entitled to have additional Nonelective
Contributions, Qualified Nonelective Contributions, and Safe Harbor Nonelective Contributions made to his Account. The amount of any Matching Contributions to be made on behalf of the disabled Participant shall be determined as provided in the
Adoption Agreement.

If provided in the Adoption Agreement, such a disabled Participant shall also be entitled to make 401(k) and/or After-Tax Contributions for his period of military leave up to the date he became disabled in an amount up to the maximum amount he would have been permitted to contribute under Code Section 414(u)(8)(c) if he had actually returned to employment immediately prior to his disability date. The Administrator shall designate the period in which the disabled Participant must make such contributions hereunder.

(c) If provided in the Adoption Agreement, a Participant who becomes disabled while performing qualified military
service shall be credited with Vesting Service for his period of military leave as if he returned to employment immediately prior to the date he became disabled and then terminated employment on his disability date.

(d) The Administrator shall determine whether a Participant is disabled on the basis of medical evidence
satisfactory to it. All Employees of the Employers and any Related Employers who become disabled while performing qualified military service must receive plan contributions and service credit on reasonably equivalent terms.

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(e) Notwithstanding any provision of the Plan to the contrary, if a Participant who is absent from employment as a
Covered Employee because of military service dies after December 31, 2006, while performing qualified military service (as defined in Code Section 414(u)), the Participant shall be treated as having returned to employment as a Covered
Employee on the day immediately preceding his death for purposes of determining the Participant's vested interest in his Account (e.g., his Vesting Service) and his Beneficiary's eligibility for death benefits under the Plan.

**21.16** **Delivery of Cash Amounts** 

To the extent the Plan requires Employers to deliver cash amounts to the Trustee, such delivery may be made through any means acceptable to the Trustee, including wire transfer.

**21.17** **Written Communications** 

Any communication among the Employers, the Plan Sponsor, the Administrator, and the Trustee that is stipulated under the Plan to be made in writing may be made in any medium that is acceptable to the receiving party and permitted under applicable law.

In interpreting the Plan and Trust, (a) names that are used in the Plan should be used consistently in any documents that are legally binding upon the Plan, but in documents that are not legally binding upon the Plan (such as, but not limited to, summary plan descriptions, summaries of material modifications, notices and election forms), names may use plain English terms; (b) words that are used in the masculine gender may be construed as though they are also used in the feminine or neuter gender, where applicable (and vice versa); (c) headings and subheadings are inserted for convenience of reference, do not constitute part of this Plan and/or Trust, and are not to be considered in its construction or interpretation; and (d) the Plan will be construed and interpreted in accordance with the Code and ERISA, but if the Plan needs to be construed and interpreted according to a State's or Commonwealth's laws (to the extent that such laws are not preempted by the provisions of the Code and ERISA), then this Plan will be construed and interpreted according to the laws of the State or Commonwealth in which the Plan Sponsor maintains its principal place of business unless otherwise elected in the Adoption Agreement; and (e) unless a separate Trust agreement otherwise provides, if the Trust needs to be construed and interpreted according to laws of a State or Commonwealth (to the extent that such laws are not preempted by the provisions of the Code and ERISA), the Trust will be construed and interpreted according to the laws of the State or Commonwealth in which the Plan Sponsor maintains its principal place of business. The provisions of this Pre-Approved Defined Contribution Plan will override any conflicting provision contained in any trust or custodial account documents used with this Plan.

**21.18** **Direct Transfer of Contributions** 

Any Employee, including an Employee who has not yet satisfied any age and/or service requirements to become an Eligible Employee under the Plan, may, with the approval of the Administrator, have Transfer Contributions made to the Plan on his behalf by causing assets to be directly transferred by the trustee of another qualified retirement plan to the Trustee of the Plan.

Amounts contributed to the Plan through a direct rollover shall not constitute Transfer Contributions.

Transfer Contributions made on behalf of an Employee shall be deposited in the Trust and credited to a Transfer Contributions Sub-Account established in the Employee's name. Such Sub-Account shall share in the allocation of earnings, losses, and expenses of the Trust Fund(s) in which it is invested, but shall not share in allocations of Employer Contributions.

In the event a Transfer Contribution is made on behalf of an Employee who has not yet satisfied the requirements to become an Eligible Employee under the Plan, such Transfer Contributions Sub-Account shall represent the Employee's sole interest in the Plan until he becomes an Eligible Employee.

------

**21.19** **Transferred Funds** 

If funds from another qualified plan are transferred or merged into the Plan, such funds shall be held and administered in accordance with any restrictions applicable to them under such other plan to the extent required by law and shall be accounted for separately to the extent necessary to accomplish the foregoing.

**21.20** **Plan Correction Procedures** 

The Plan Sponsor may adopt any correction method that it deems necessary and appropriate under the circumstances to correct any Plan failure (e.g., operational failures, documentation failures (such as a failure to timely amend), Plan qualification failures, etc.), including but not limited to correction methods available under the Internal Revenue Code of 1986 as amended including corresponding treasury regulations, and the Employee Plans Compliance Resolution System ("EPCRS") provided that such correction method is consistent with the principles stated in EPCRS.

In the event of a fiduciary breach or a prohibited transaction, correction shall be made in accordance with the requirements of ERISA and the Code.

**21.21** **Frozen Plans** 

To the extent the Plan is a frozen plan as elected in the Adoption Agreement, no Eligible Employee will become a Participant in the Plan, and no contributions/allocations will accrue to any existing Participant, on or after the freeze date.

**21.22** **Disaster Relief Policy** 

The Plan may, pursuant to a written policy established by the Plan Administrator, grant temporary disaster relief to affected Participants pursuant to any applicable statute enacted by the government of the United States, or pursuant to any applicable guidance promulgated by an authorized department or agency of the government of the United States. Such administrative policy may include, but is not limited to, provisions which, to the extent permitted by law, (a) increase the statutory limits on, delay the repayment of, and/or waive the adequate security requirement for, Participant loans; (b) permit the Plan to disregard any procedural requirements, including the consent of the Participant's spouse, if any, so long as the Administrator makes a good faith effort under the circumstances to comply with such requirements and makes a reasonable attempt to assemble any required documentation as soon as practical thereafter; and/or (c) permits the re-contribution by Participants of prior disaster distributions.

In order to make a loan or distribution (including a hardship distribution), a qualified plan must contain language authorizing such loan or distribution. For this purpose, a "qualified plan" means a plan or contract meeting the requirements of Code Sections 401(a), 403(a) or 403(b), and for purposes of hardship relief, that could, if it contained enabling language, make hardship distributions. All loans must meet the requirements of Code Section 72(p). Plans wishing to make a loan or distribution that do not contain such language must be amended no later than the date promulgated by official notice or announcement and must make a reasonable attempt to assemble any forgone documentation that would be normally required for such loans or distributions.

**21.23** **Loss of Pre-Approved Plan Status** 

Notwithstanding any provision in this Plan to the contrary, if this Plan is provided to the Plan Sponsor by a third-party (e.g., a law firm, an actuarial firm, an insurance company, an accounting firm, a third-party administration firm, etc.) rather than by the Provider directly, and (a) such third-party subsequently terminates its business relationship with the Provider for any reason, or (b) the Provider subsequently terminates its business relationship with such third-party for any reason, or (c) the Plan Sponsor subsequently terminates its business relationship with such third-party, then this Plan will no longer be considered a Pre-Approved Defined Contribution Plan, but rather will be considered an individually designed plan, and the Provider will have no further responsibilities or obligations with respect to the Plan or the Plan Sponsor.

------

**21.24** **Adoption Agreement Parameters** 

Notwithstanding any provision in the Plan or an Adoption Agreement/Participation Agreement to the contrary, an Employer cannot complete an Adoption Agreement/Participation Agreement in a manner that could violate the qualification requirements under Code Section 401(a) and the Regulations thereunder.

**21.25** **Participant Certification** 

Notwithstanding any provision in the Plan to the contrary the Administrator may rely on a certification by a Participant as conclusive evidence, and the Administrator will have no further responsibilities or obligations with respect to the Participant's certification

\* \* \*

The Adoption Agreement must contain the signature of an authorized representative of the Employer evidencing the Employer's agreement to be bound by the terms of the Basic Plan Document and the Adoption Agreement.

------

**INTERIM AMENDMENT** 

**TO THE** 

**T. ROWE PRICE RETIREMENT PLAN SERVICES, INC.** 

**PRE-APPROVED DEFINED CONTRIBUTION PLAN** 

**TO COMPLY WITH THE** 

**HARDSHIP WITHDRAWAL PROVISIONS OF THE** 

**BIPARTISAN BUDGET ACT OF 2018 AND THE 2017 TAX CUTS AND JOBS ACT** 

T. Rowe Price Retirement Plan Services, Inc., as Provider of the T. Rowe Price Retirement Plan Services, Inc. Pre-Approved Defined Contribution Plan, Basic Plan Document #15 (the "Plan"), hereby adopts this interim amendment (the "Amendment") on behalf of the Plan and all plans generated using the Plan (with respect to which the Provider retains amendment authority under the provisions of Revenue Procedure 2017-41), in good faith in order to comply with the Final Treasury Regulations issued September 23, 2019 in response to enactment of (a) sections 41113 and 41114 of the Bipartisan Budget Act of 2018, (b) sections 826 and 827 of the Pension Protection Act of 2006, (c) section 105(b)(1)(A) of the Heroes Earnings Assistance and Relief Tax Act of 2008, and (d) section 11044 of the Tax Cuts and Jobs Act of 2017. This "good faith" Amendment supersedes any conflicting provisions of the Plan, where applicable, is not part of the Plan as approved under Revenue Procedure 2017-41, and has not been reviewed by the Internal Revenue Service (IRS) for compliance with statutory and/or regulatory changes. Furthermore, pursuant to Revenue Procedure 2017-41, this Amendment does not affect reliance on the IRS Opinion Letter issued to the Plan.

Unless elected earlier (in whole or in part) by the Employer's written direction or administrative policy or procedure which is incorporated herein and considered part of this Amendment, hardship withdrawals made on or after January

1, 2020 by plans that permit such withdrawals will be administered in accordance with the following new section which has been added to Article XIII, "Withdrawals While Employed":

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**13.12** **Hardship Withdrawals on or after January 1, 2020** 

If provided in the Adoption Agreement, and unless elected earlier by written direction or revised administrative policy or procedure, a hardship withdrawal made on or after January 1, 2020, must meet the following criteria for determining a financial hardship:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) **Immediate and Heavy Financial Need.** A hardship is deemed to be on account of a Participant's
immediate and heavy financial need if the withdrawal is for the following reasons (unless such reason is excluded under an administrative policy):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) expenses incurred or necessary for medical care, described in Code Section 213(d) (determined without
regard to the limitations in Code Section 213(a)), of the Participant, the Participant's Spouse, dependents (as defined in Code Section 152 without regard to Code Section 152(b)(1), (b)(2) and (d)(1)(B)) or, if elected in the
Adoption Agreement, the primary beneficiary under the Plan;

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) the payment of tuition, related educational fees, and room and board expenses for up to the next 12 months of
post-secondary education for the Participant, the Participant's Spouse, child, dependent (as defined in Code Section 152 without regard to Code Section 152(b)(1), (b)(2) and (d)(1)(B)) or, if elected in the Adoption Agreement, for a
primary beneficiary under the Plan;

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) payments for funeral or burial expenses for the Participant's deceased parent, Spouse, child, dependent
(as defined in Code Section 152 without regard to Code Section 152(d)(1)(B)) or, if elected in the Adoption Agreement, for a deceased primary beneficiary under the Plan;

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) expenses to repair damage to the Participant's principal residence that would qualify for a casualty loss
deduction under Code Section 165 (determined without regard to Code Section 165(h)(5) and whether the loss exceeds 10% of adjusted gross income);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) expenses and losses (including loss of income) incurred by the Participant on account of a disaster declared by
the Federal Emergency Management Agency (FEMA) under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, Pub.L.100-707, provided that the Participant's principal residence or principal
place of employment at the time of the disaster was located in an area designated by FEMA for individual assistance with respect to the disaster; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) any other withdrawal which is deemed by the Commissioner of Internal Revenue to be made on account of immediate
and heavy financial need as provided in Treasury Regulations.

A "primary beneficiary under the Plan" is an individual named as a beneficiary who has an unconditional right to all or a portion of the Participant's account balance under the Plan upon the Participant's death. The Participant must certify and represent that it has an immediate and heavy financial need and agree to provide documentation of such need in a form acceptable to the Employer or Administrator that satisfies guidance issued by the Secretary of the Treasury or Internal Revenue Service which may be amended from time to time.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) **Withdrawal Must Be Necessary to Satisfy an Immediate and Heavy Financial Need.** A withdrawal will be
considered necessary to satisfy an immediate and heavy financial need only if:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) the withdrawal is not in excess of the amount of the immediate and heavy financial need (including amounts
necessary to pay any federal, state or local income taxes or penalties reasonably anticipated to result from the withdrawal); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) the Participant has obtained all other currently available distributions (including distribution of ESOP
dividends under Code Section 404(k) but not hardship withdrawals), under the Plan and all other plans of deferred compensation (whether qualified or nonqualified) maintained by the Employer. Unless otherwise elected by the Employer in the
Adoption Agreement, the requirement that any available nontaxable loan (at the time of the application) be taken is no longer required.

Hardship withdrawals made before January 1, 2020 may generally follow the conditions set by Treasury Regulations Section 1.401(k)-1(d)(3) (revised April 1, 2018) when determining the necessity of an immediate and heavy financial need. Alternatively, effective as of the first day of the first Plan Year beginning after December 31, 2018, the Plan may have elected to follow the provisions described above including eliminating the suspension of 401(k) Contributions and After-Tax Contributions as a condition of obtaining a hardship withdrawal, even if the withdrawal was made in the prior Plan Year. An Employer may also have elected to provide that a Participant who receives a hardship withdrawal in the second half of the 2018 Plan Year will be prohibited from making 401(k) Contributions and After-Tax Contributions only until January 1, 2019 (or may have elected to continue to provide that 401(k) Contributions and After-Tax Contributions will be suspended for the originally scheduled 6 months).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) **Written Representation.** The Participant must represent (in writing, by an electronic medium, or in such
other form as may be prescribed by the Commissioner) that such Participant has insufficient cash or other liquid assets reasonably available to satisfy the financial need. The Employer may rely on a Participant's substantiation of such
necessity and is not obligated to inquire into the Participant's financial condition, unless such Employer has actual knowledge to the contrary.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) **Source of Distribution.** Any hardship withdrawal under this paragraph will be made from the account or
accounts as elected in the Adoption Agreement.

------

For Plan Years beginning prior to January 1, 2019, any such withdrawal of the Participant's 401(k) Contributions, QMACs and/or QNECs, as applicable and available for withdrawal, did not include any income credited thereto unless such income was credited as of the later of December 31, 1988 or the end of the last Plan Year ending before July 1, 1989. Unless elected earlier by the Employer by written direction or in its administrative policy or procedures, effective for Plan Years beginning after December 31, 2019, the restrictions on withdrawal of income allocable to 401(k) Contributions, QNECs, QMACs, along with the restriction on the availability of any Safe Harbor Contribution, QNEC, or QMAC (as applicable) for hardship withdrawal, no longer apply. The Employer may choose to make these contributions and, unless otherwise elected in the adoption agreement, the income accrued on such contributions available for hardship distribution.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) **Time and Form of Distribution.** Any distribution under this section will occur within an administratively
reasonable time after the request is received by the Administrator, will only be made in a single payment, and will be subject to the Spousal consent requirements set forth in the Plan, if applicable.

\* \* \*

Executed this 25<sup>th</sup> day of February 2021.

---

| | |
|:---|:---|
| T. Rowe Price Retirement Plan Services, Inc. | T. Rowe Price Retirement Plan Services, Inc. |
| By: | /s/ Grace Dacey |
| Name/Title: Grace Dacey, Vice President | Name/Title: Grace Dacey, Vice President |

---

------

**AMENDMENT** 

**TO** 

**T. ROWE PRICE RETIREMENT PLAN SERVICES, INC.** 

**PRE-APPROVED DEFINED CONTRIBUTION PLAN** 

**Basic Plan Document No. 15** 

T. Rowe Price Retirement Plan Services, Inc. as the Provider of this T. Rowe Price Retirement Plan Services. Inc. Pre-Approved Defined Contribution Plan, Basic Plan Document No. 15 and the associated Adoption Agreement (the "Pre-Approved Defined Contribution Plan") hereby adopts this amendment to the Pre-Approved Defined Contribution Plan to reflect that effective September 1, 2023, the Provider will cease to sponsor the Pre-Approved Defined Contribution Plan as a minor modifier of the pre-approved plan maintained by Document Agility, Inc. as Mass Submitter and will instead sponsor the Pre-Approved Defined Contribution Plan as its own pre-approved plan. To effect such change, the Pre-Approved Defined Contribution Plan is amended in the following respects:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. No amendment is required to the Adoption Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Section 1.1 (pp) of the Basic Plan Document (previously defining "Mass Submitter") is amended to remove reference to the Mass Submitter and provide as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(pp) **[Reserved]** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Section 1.1 (xx) of the Basic Plan Document is amended to remove reference to the Mass Submitter and provide as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(xx) The term **"Opinion Letter"** means a non-transferrable written statement issued by the Internal Revenue Service (IRS) to a Provider as to the qualification in form of a plan under Code Section 401, Section 403(a) or both Section 401 and Section 4975(e)(7). Opinion Letters do not
constitute rulings or determinations as to the exempt status of related trusts or custodial accounts under Code Section 501 (a) or Title I issues administered by the Department of Labor (DOL). Plan Sponsors may generally rely on the
Plan's Opinion Letter as evidence that the Plan is qualified under Code Section 401 only to the extent provided in Revenue Procedure 2017-41 and provided such Employer has not amended the Plan other
than to choose options provided under the Plan or to make amendments as permitted. The Employer may not rely on the Opinion Letter in certain other circumstances or with respect to certain qualification requirements, which are specified in the
Opinion letter issued with respect to the Plan and in Revenue Procedure 2017-41, as may be amended.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Section 1.1(mmm) of the Basic Plan Document is amended to remove reference to the Mass Submitter and provide as follows:

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(mmm) The term **"Provider"** means any entity that (1) has an established place of business in
the United States where it is accessible during every business day, and (2) represents to the IRS in its application for an Opinion Letter that it has at least 15 employer-clients, each of which is reasonable expected to adopt the same Pre-Approved Defined Contribution Plan of the Provider. By submitting an application for Opinion Letter for a Pre-Approved Defined Contribution Plan, the Provider agrees to
comply with any requirements imposed by Revenue Procedure 2017-41, as may be amended, with the understanding that failure to comply may result in the loss of eligibility to offer such Pre-Approved Defined Contribution Plan and the revocation of the Opinion Letter that has been issued to the Provider.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. Section 19.1 of the Plan is amended to provide as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**19.1** **Amendment by Provider** 

Subject to the requirements and limitations set forth in subparagraphs (a), (b), (c), or (d) below, and in Section 19.4, the Provider may amend any part of the Plans of Plan Sponsors who have adopted its Pre-Approved Defined Contribution Plan by amending its Pre-Approved Defined Contribution Plan. The Provider's amendment shall apply to a Plan without the consent of any such Plan Sponsor or any Employer, and without the necessity of the Plan Sponsor having to re-execute the Plan or otherwise adopt the amendment, unless otherwise required by the Provider, e.g., to adopt new optional provisions. The Provider will provide each Plan Sponsor a copy of the amendment to its Pre-Approved Defined Contribution Plan or a Plan amendment, substitute or additional pages, or a restated Plan incorporating the amendment. The Plan Sponsor can override any amendment made by the Provider under this Section 19.1 by executing its own amendment by the end of the remedial amendment period that applies to such amendment.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Provider shall amend its Pre-Approved Defined Contribution Plan in
accordance with this Section 19.1 to (1) comply with changes in the Code, regulations, revenue rulings, or other statements published by the Internal Revenue Service and (2) correct the Pre-Approved Defined Contribution Plan. The Provider may make such amendments by adopting model or sample amendments or by adopting its own good-faith amendment. Any such amendments by the Provider will amend
the Plan on behalf of all adopting Employers, including those Employers who adopted the Plan prior to such amendment. Except as otherwise provided in subparagraph (c) below, unless the Plan Sponsor overrides the Provider's amendment as
described in the preceding paragraph, the Provider's amendment will be applied to all Employers who have adopted the Plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) An amendment made by the Provider in accordance with the provisions of this Section may be made effective on a
date prior to the first day of the Plan Year in which it is adopted if, in published guidance, the Internal Revenue Service either permits or requires such an amendment to be made to enable the Plan to satisfy the applicable requirements of the Code
and all requirements for the retroactive amendment are satisfied.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Provider will no longer have the authority to amend the Plan on behalf of any adopting Employer as of the
date (1) the Plan Sponsor amends the Plan to incorporate a type of plan not allowable in the Pre-Approved Defined Contribution Plan program, as described in section 6.03 of Revenue Procedure 2017-41, or (2) the Internal Revenue Service notifies the Plan Sponsor, in accordance with section 8.06(3) Revenue Procedure 2017-41, that the Plan is otherwise
considered an individually designed plan due to the nature and extent of the amendments or (3) the Plan does not attain or retain qualified status under Code Section 401 (a).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The Provider will maintain, or have maintained on its behalf, a record of the Plan Sponsors that have adopted
its Pre-Approved Defined Contribution Plan and will make reasonable and diligent efforts to ensure that each adopting Employer has actually received and is aware of all amendments adopted hereunder and that
each Plan Sponsor adopts new documents when necessary. Notwithstanding the foregoing, where this Pre-Approved Defined Contribution Plan is provided to the Plan Sponsor by a third-party such as a law firm, an
actuarial firm, an insurance company, an accounting firm, or a third-party administration firm, the responsibility to make reasonable and diligent efforts to ensure that each Employer has actually received and is aware of all amendments to the Pre-Approved Defined Contribution Plan made hereunder and that each such Employer adopts new documents when necessary will be the responsibility of such third-party, and the Provider's responsibility will be
limited to making reasonable and diligent efforts to ensure that such third-party is aware of all amendments to the Pre-Approved Defined Contribution Plan made hereunder. However, the Provider will have no
further obligations under this subparagraph after such third-party terminates its business relationship with the Provider, in which case the terms of Section 21.23 will apply.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. Section 19.2 of the Basic Plan Document (previously providing for Plan amendment by the "Mass Submitter") is amended to provide as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19.2 **[Reserved]** 

------

\*\*\*

EXECUTED AT Owings Mills, Maryland, this 30<sup>th</sup> day of August, 2023.

---

| | |
|:---|:---|
| **T. ROWE PRICE RETIREMENT PLAN SERVICES, INC.** | **T. ROWE PRICE RETIREMENT PLAN SERVICES, INC.** |
| By: | ![LOGO](g44881g28g28.jpg) |
| Title: | Vice President |

---

## Exhibit 99.2

**Exhibit 99.2** 

**BREAD FINANCIAL 401(K) PLAN** 

**ADOPTED USING** 

**T. ROWE PRICE RETIREMENT PLAN SERVICES, INC.** 

**PRE-APPROVED DEFINED CONTRIBUTION PLAN** 

**ADOPTION AGREEMENT NO. 002** 

**WITH** 

**BASIC PLAN DOCUMENT NO. 15** 

9/13/2023 10:20 AM EST

------

**TABLE OF CONTENTS** 

---

| | | |
|:---|:---|:---|
|  **SECTION 1.** | **SERVICE PROVIDER INFORMATION** | **2** |
|  **SECTION 2.** | **PLAN SPONSOR INFORMATION** | **2** |
|  **SECTION 3.** | **PARTICIPATION BY OTHER EMPLOYERS** | **2** |
|  **SECTION 4.** | **GENERAL PLAN INFORMATION** | **4** |
|  **SECTION 5.** | **PLAN ADMINISTRATOR AND INVESTMENT FIDUCIARY INFORMATION** | **5** |
|  **SECTION 6.** | **MERGERS AND SPIN-OFFS** | **5** |
|  **SECTION 7.** | **GRANDFATHERED PROVISIONS** | **5** |
|  **SECTION 8.** | **PERMITTED CONTRIBUTIONS** | **5** |
|  **SECTION 9.** | **COVERED EMPLOYEES** | **6** |
|  **SECTION 10.** | **ELIGIBILITY FOR PARTICIPATION** | **9** |
|  **SECTION 11.** | **GENERAL SERVICE CREDITING PROVISIONS** | **12** |
|  **SECTION 12.** | **RETIREMENT DATES** | **14** |
|  **SECTION 13.** | **COMPENSATION** | **14** |
|  **SECTION 14.** | **EMPLOYEE CONTRIBUTIONS** | **18** |
|  **SECTION 15.** | **EMPLOYER MATCHING CONTRIBUTIONS** | **21** |
|  **SECTION 16.** | **EMPLOYER NONELECTIVE CONTRIBUTIONS** | **25** |
|  **SECTION 17.** | **SAFE HARBOR EMPLOYER CONTRIBUTIONS** | **29** |
|  **SECTION 18.** | **EMPLOYER QUALIFIED NONELECTIVE CONTRIBUTIONS** | **31** |
|  **SECTION 19.** | **ADDITIONAL REQUIREMENTS FOR RECEIVING EMPLOYER CONTRIBUTIONS** | **31** |
|  **SECTION 20.** | **ALLOCATIONS FOR EMPLOYEES WHO DIE OR BECOME DISABLED WHILE ENGAGED IN QUALIFIED MILITARY SERVICE** | **33** |
|  **SECTION 21.** | **VESTING OF EMPLOYER CONTRIBUTIONS** | **33** |
|  **SECTION 22.** | **CONTRIBUTION LIMITATIONS** | **39** |
|  **SECTION 23.** | **INVESTMENT OF PARTICIPANT ACCOUNTS** | **40** |
|  **SECTION 24.** | **LOANS** | **41** |
|  **SECTION 25.** | **HARDSHIP WITHDRAWALS (401(K) AND PROFIT-SHARING PLANS ONLY)** | **41** |
|  **SECTION 26.** | **NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **42** |
|  **SECTION 27.** | **TIMING OF DISTRIBUTIONS** | **45** |
|  **SECTION 28.** | **FORMS OF PAYMENT** | **47** |
|  **SECTION 29.** | **MISCELLANEOUS DISTRIBUTION PROVISIONS** | **48** |
|  **SECTION 30.** | **MISCELLANEOUS** | **49** |
|  **SECTION 31.** | **PRE-APPROVED DEFINED CONTRIBUTION PLAN PROVIDER INFORMATION** | **51** |
|  **SECTION 32.** | **EXECUTION** | **51** |
|  **ADDENDUM A** | **GRANDFATHERED PROVISIONS** | **52** |
|  **ADDENDUM B** | **PLAN MERGERS** | **53** |
|  **HARDSHIP WITHDRAWALS TO COMPLY WITH THE BIPARTISAN BUDGET ACT OF 2018 AND THE 2017 TAX CUTS AND JOBS ACT INTERIM COMPLIANCE AMENDMENT** | **HARDSHIP WITHDRAWALS TO COMPLY WITH THE BIPARTISAN BUDGET ACT OF 2018 AND THE 2017 TAX CUTS AND JOBS ACT INTERIM COMPLIANCE AMENDMENT** | **54** |

---

9/13/2023 10:20 AM EST

i

------

**BREAD FINANCIAL 401(K) PLAN** 

**ADOPTED USING ADOPTION AGREEMENT NO. 002** 

**WITH THE PRE-APPROVED DEFINED CONTRIBUTION PLAN** 

**BASIC PLAN DOCUMENT NO. 15** 

---

| | | | | |
|:---|:---|:---|:---|:---|
| **SECTION 1.** | **SECTION 1.** | **SECTION 1.** | **SERVICE PROVIDER INFORMATION** | **SERVICE PROVIDER INFORMATION** |
| **1.1** | **SERVICE PROVIDER'S NAME AND ADDRESS** | **SERVICE PROVIDER'S NAME AND ADDRESS** | **SERVICE PROVIDER'S NAME AND ADDRESS** | **SERVICE PROVIDER'S NAME AND ADDRESS** |
|  | Name: | Name: |  | T. Rowe Price Retirement Plan Services, Inc. |
|  | Address: | Address: |  | P.O. Box 89000 |
|  |  |  |  | Baltimore, MD 21289 |
| **SECTION 2.** | **SECTION 2.** | **SECTION 2.** | **PLAN SPONSOR INFORMATION** | **PLAN SPONSOR INFORMATION** |
| **2.1** | **PLAN SPONSOR NAME, ADDRESS, PHONE NUMBER, AND EMPLOYER IDENTIFICATION NUMBER (EIN)** | **PLAN SPONSOR NAME, ADDRESS, PHONE NUMBER, AND EMPLOYER IDENTIFICATION NUMBER (EIN)** | **PLAN SPONSOR NAME, ADDRESS, PHONE NUMBER, AND EMPLOYER IDENTIFICATION NUMBER (EIN)** | **PLAN SPONSOR NAME, ADDRESS, PHONE NUMBER, AND EMPLOYER IDENTIFICATION NUMBER (EIN)** |
|  | Name: | Name: |  | Bread Financial Payments, Inc. |
|  | Address: | Address: |  | 3095 Loyalty Circle |
|  |  |  |  | Columbus, OH 43219 |
|  | Phone: | Phone: |  | 614-729-4000 |
|  | EIN: | EIN: |  | 13-3163498 |
| **2.2** | **PLAN SPONSOR'S FISCAL YEAR** means the 12-consecutive month period: | **PLAN SPONSOR'S FISCAL YEAR** means the 12-consecutive month period: | **PLAN SPONSOR'S FISCAL YEAR** means the 12-consecutive month period: | **PLAN SPONSOR'S FISCAL YEAR** means the 12-consecutive month period: |
|  | a. | ☒ | Beginning on January 1st *(month day, e.g., January 1st).* | Beginning on January 1st *(month day, e.g., January 1st).* |
|  | b. | ☐ | Other:<u> </u> *(must be the period used for IRS reporting purposes)* | Other:<u> </u> *(must be the period used for IRS reporting purposes)* |
| **2.3** | **TYPE OF ENTITY** | **TYPE OF ENTITY** | **TYPE OF ENTITY** | **TYPE OF ENTITY** |
|  | a. | ☒ | C-corporation *(including LLC taxed as a corporation)* | C-corporation *(including LLC taxed as a corporation)* |
|  | b. | ☐ | Partnership *(including LLP)* | Partnership *(including LLP)* |
|  | c. | ☐ | S-corporation | S-corporation |
|  | d. | ☐ | Sole proprietorship | Sole proprietorship |
|  | e. | ☐ | Tax exempt/not for profit | Tax exempt/not for profit |
|  | f. | ☐ | LLC taxed as a partnership or sole proprietorship | LLC taxed as a partnership or sole proprietorship |
|  | g. | ☐ | Professional services corporation | Professional services corporation |
|  | h. | ☐ | Professional employer organization *(employee leasing organization)* | Professional employer organization *(employee leasing organization)* |
|  | i. | ☐ | Other:<u> </u> *(must be a legal entity recognized under federal income tax laws)* | Other:<u> </u> *(must be a legal entity recognized under federal income tax laws)* |
| **SECTION 3.** | **SECTION 3.** | **SECTION 3.** | **PARTICIPATION BY OTHER EMPLOYERS** | **PARTICIPATION BY OTHER EMPLOYERS** |
| **3.1** | **PARTICIPATION BY OTHER EMPLOYERS** | **PARTICIPATION BY OTHER EMPLOYERS** | **PARTICIPATION BY OTHER EMPLOYERS** | **PARTICIPATION BY OTHER EMPLOYERS** |
|  | a. | Type of Plan | Type of Plan | Type of Plan |
|  |  | i. | ☒ | Single employer plan (only the Plan Sponsor and/or Related Employers participate in the Plan.) |
|  |  |  | A. | ☐ All Related Employers participate in the Plan unless excluded in Section 9, Covered Employees, below |
|  |  | ii. | ☐ | Multiple employer plan (Plan may be adopted by un-related employers.) |
|  | b. | Completion of separate adoption agreement or participation agreement *(must select either i. or ii.)* | Completion of separate adoption agreement or participation agreement *(must select either i. or ii.)* | Completion of separate adoption agreement or participation agreement *(must select either i. or ii.)* |
|  |  | i. | ☐ | Each Employer participating in the Plan will complete its own Adoption Agreement (complete 3.2 – 3.7 below) |
|  |  | ii. | ☐ | Only the Plan Sponsor will complete an Adoption Agreement and each participating Employer (related and/or unrelated) shall complete a participation agreement and submit it to the Plan Sponsor or its agent. *(Do not complete 3.2 – 3.7 below.)* |

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| | | |
|:---|:---|:---|
| **3.2** | **PARTICIPATING EMPLOYER NAME, ADDRESS, AND EMPLOYER IDENTIFICATION NUMBER (EIN)** | **PARTICIPATING EMPLOYER NAME, ADDRESS, AND EMPLOYER IDENTIFICATION NUMBER (EIN)** |
|  | *(Each participating Employer must complete an adoption agreement if 3.1b.i is selected above. The adoption agreement must specify the Plan features available to the participating Employer's Employees.)* | *(Each participating Employer must complete an adoption agreement if 3.1b.i is selected above. The adoption agreement must specify the Plan features available to the participating Employer's Employees.)* |
|  | Name: |  |
|  | Address: |  |
|  | Phone: |  |
|  | EIN: |  |
| **3.3** | **PARTICIPATING EMPLOYER'S FISCAL YEAR** means the 12-consecutive month period: | **PARTICIPATING EMPLOYER'S FISCAL YEAR** means the 12-consecutive month period: |
|  | a. ☐ | Beginning on *(month day, e.g., January 1st).* |
|  | b. ☐ | Other: *(must be the period used for IRS reporting purposes)* |
| **3.4** | **TYPE OF ENTITY** | **TYPE OF ENTITY** |
|  | a. ☐ | C-corporation *(including LLC taxed as a corporation)* |
|  | b. ☐ | Partnership *(including LLP)* |
|  | c. ☐ | S-corporation |
|  | d ☐ | Sole proprietorship |
|  | e. ☐ | Tax exempt / not for profit |
|  | f. ☐ | LLC taxed as a partnership or sole proprietorship |
|  | g. ☐ | Professional services corporation |
|  | h. ☐ | Other: *(must be legal entity recognized under federal income tax laws)* |
| **3.5** | **EMPLOYER/PLAN SPONSOR RELATIONSHIP** | **EMPLOYER/PLAN SPONSOR RELATIONSHIP** |
|  | *(Complete only if the Plan is a multiple employer plan.)* | *(Complete only if the Plan is a multiple employer plan.)* |
|  | a. ☐ | The Employer is related to the Plan Sponsor *(without regard to whether the relationship meets the ownership/control requirements under Code Section 414(b) or (c))* |
|  | b. ☐ | The Employer is a client organization of the Plan Sponsor |
|  | c. ☐ | The Employer is a member of an employer organization with the Plan Sponsor. Name of employer organization: |
|  | d. ☐ | Other: *(please describe relationship)* |
| **3.6** | ☐ | **PARTICIPATION DATE**: *(month/day/year)* |
|  | *(The participation date is the date a particular participating Employer adopts the Plan*. *For an un-related Employer in a multiple employer* plan, the participation date is treated as the original Plan effective date for such participating Employer.) | *(The participation date is the date a particular participating Employer adopts the Plan*. *For an un-related Employer in a multiple employer* plan, the participation date is treated as the original Plan effective date for such participating Employer.) |
| **3.7** | ☐ | **EFFECT OF EXECUTION OF ADOPTION AGREEMENT** |
|  | a. By executing this Adoption Agreement, a participating Employer agrees to be bound by the terms of the Trust Agreement executed by the Plan Sponsor. If the Plan is a multiple employer plan, the participating Employer also acknowledges that the Plan is subject to the following: (i) the rules of Code Section 413(c) and the regulations thereunder, which are hereby incorporated by reference, (ii) specific annual reporting requirements, and (iii) different procedures for obtaining determination letters from the Internal Revenue Service regarding the qualified status of the Plan. | a. By executing this Adoption Agreement, a participating Employer agrees to be bound by the terms of the Trust Agreement executed by the Plan Sponsor. If the Plan is a multiple employer plan, the participating Employer also acknowledges that the Plan is subject to the following: (i) the rules of Code Section 413(c) and the regulations thereunder, which are hereby incorporated by reference, (ii) specific annual reporting requirements, and (iii) different procedures for obtaining determination letters from the Internal Revenue Service regarding the qualified status of the Plan. |

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| | | | | |
|:---|:---|:---|:---|:---|
| **SECTION 4. GENERAL PLAN INFORMATION** | **SECTION 4. GENERAL PLAN INFORMATION** | **SECTION 4. GENERAL PLAN INFORMATION** | **SECTION 4. GENERAL PLAN INFORMATION** | **SECTION 4. GENERAL PLAN INFORMATION** |
| **4.1** | **PLAN TYPE:** *(select only one)* | **PLAN TYPE:** *(select only one)* | **PLAN TYPE:** *(select only one)* | **PLAN TYPE:** *(select only one)* |
|  | a. | ☐ | 401(k) only | 401(k) only |
|  | b. | ☒ | 401(k) and profit-sharing | 401(k) and profit-sharing |
|  | c. | ☐ | Profit-sharing only | Profit-sharing only |
|  | d. | ☐ | Money Purchase Pension Plan | Money Purchase Pension Plan |
| **4.2** | **PLAN NAME:** Bread Financial 401(k) Plan | **PLAN NAME:** Bread Financial 401(k) Plan | **PLAN NAME:** Bread Financial 401(k) Plan | **PLAN NAME:** Bread Financial 401(k) Plan |
| **4.3** | **PLAN NUMBER:** 001 | **PLAN NUMBER:** 001 | **PLAN NUMBER:** 001 | **PLAN NUMBER:** 001 |
| **4.4** | **PLAN EFFECTIVE DATES** | **PLAN EFFECTIVE DATES** | **PLAN EFFECTIVE DATES** | **PLAN EFFECTIVE DATES** |
|  | a. | ☐ | This is a new Plan effective *(month/day/year)* | This is a new Plan effective *(month/day/year)* |
|  |  |  | *(May not be earlier than the first day of the Plan Year in which the Plan is adopted)* | *(May not be earlier than the first day of the Plan Year in which the Plan is adopted)* |
|  |  | i. | ☐ | The Plan includes a cash or deferred arrangement (CODA) that is effective after the Plan effective date. The CODA effective date is *(month/day/year)* |
|  |  |  |  | *(May not be earlier than the date the Employer adopts the CODA)* |
|  | b. | ☒ | This is an amendment and restatement of a plan originally effective January 24, 1996 *(month/day/year)*. The effective date of this amendment and restatement is September 19, 2023 *(month/day/year)*. | This is an amendment and restatement of a plan originally effective January 24, 1996 *(month/day/year)*. The effective date of this amendment and restatement is September 19, 2023 *(month/day/year)*. |
|  |  |  | *(The restatement effective date shall be no earlier than the first day of the current Plan Year.)* | *(The restatement effective date shall be no earlier than the first day of the current Plan Year.)* |
|  |  | i. | ☐ | The Plan name was changed upon restatement. The prior plan name was |
|  |  | ii. | ☐ | The Plan includes a new cash or deferred arrangement (CODA) that is effective after the restatement effective date. The CODA effective date is *(month/day/year)* |
|  |  |  |  | *(May not be earlier than the date the Employer adopts the CODA)* |
| **4.5** | **VARYING EFFECTIVE DATES** | **VARYING EFFECTIVE DATES** | **VARYING EFFECTIVE DATES** | **VARYING EFFECTIVE DATES** |
|  | a. | ☐ | Special effective dates apply to Plan provisions that cannot be specified elsewhere in this Adoption Agreement (e.g., certain provisions are effective after the plan/restatement effective date). Other specified Plan provisions and their effective dates are: | Special effective dates apply to Plan provisions that cannot be specified elsewhere in this Adoption Agreement (e.g., certain provisions are effective after the plan/restatement effective date). Other specified Plan provisions and their effective dates are: |
|  |  |  | ***Note:*** *Any special effective dates specified above must comply with Code Section 401(b).* | ***Note:*** *Any special effective dates specified above must comply with Code Section 401(b).* |
| **4.6** | **FROZEN PLAN** | **FROZEN PLAN** | **FROZEN PLAN** | **FROZEN PLAN** |
|  | a. | ☐ | The Plan is frozen effective<u> </u> *(month/day/year)* | The Plan is frozen effective<u> </u> *(month/day/year)* |
|  |  |  | *(Regardless of any other Plan provisions, no further contributions shall be made by or on behalf of a Participant after the freeze effective date. If the Plan is freezing part way through a Plan Year, the Adoption Agreement will reflect the contribution provisions that were in effect prior to the freeze date.)* | *(Regardless of any other Plan provisions, no further contributions shall be made by or on behalf of a Participant after the freeze effective date. If the Plan is freezing part way through a Plan Year, the Adoption Agreement will reflect the contribution provisions that were in effect prior to the freeze date.)* |
| **4.7** | **PLAN YEAR** means: | **PLAN YEAR** means: | **PLAN YEAR** means: | **PLAN YEAR** means: |
|  | a. | The 12-consecutive-month period beginning January 1st and ending December 31st. | The 12-consecutive-month period beginning January 1st and ending December 31st. | The 12-consecutive-month period beginning January 1st and ending December 31st. |
|  |  | i. | ☐ | There has been a change in the Plan Year. |
|  |  |  | A. | Original Plan Year is the 12-consecutive-month period beginning<u> </u> and ending<u> </u> . |
|  |  |  | B. | Short Plan Year due to change beginning on<u> </u> *(month/day/year)* and ending on<u> </u> *(month/day/year)* |
|  |  | ii. | ☐ | There is a short initial Plan Year beginning on<u> </u> *(Plan's original effective date: month/day/year)* and ending on<u> </u> *(month/day/year)* |

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| | | | |
|:---|:---|:---|:---|
| **4.8** | **LIMITATION YEAR** means: | **LIMITATION YEAR** means: | **LIMITATION YEAR** means: |
|  | a. | ☒ | Plan Year |
|  | b. | ☐ | Plan Sponsor's fiscal year |
|  | c. | ☐ | Calendar year |
|  | d. | ☐ | Other specified 12-consecutive month period: |
| **SECTION 5. PLAN ADMINISTRATOR AND INVESTMENT FIDUCIARY INFORMATION** | **SECTION 5. PLAN ADMINISTRATOR AND INVESTMENT FIDUCIARY INFORMATION** | **SECTION 5. PLAN ADMINISTRATOR AND INVESTMENT FIDUCIARY INFORMATION** | **SECTION 5. PLAN ADMINISTRATOR AND INVESTMENT FIDUCIARY INFORMATION** |
| **5.1** | **PLAN ADMINISTRATOR NAME, ADDRESS, AND TELEPHONE NUMBER** | **PLAN ADMINISTRATOR NAME, ADDRESS, AND TELEPHONE NUMBER** | **PLAN ADMINISTRATOR NAME, ADDRESS, AND TELEPHONE NUMBER** |
|  | a. | ☒ | Plan Sponsor *(use Plan Sponsor's address and telephone number)* |
|  | b. | ☐ | Use name, address and telephone number below: |
|  |  |  | Name: |
|  |  |  | Address: |
|  |  |  | Phone: |
| **5.2** | **INVESTMENT FIDUCIARY NAME, ADDRESS, AND TELEPHONE NUMBER** | **INVESTMENT FIDUCIARY NAME, ADDRESS, AND TELEPHONE NUMBER** | **INVESTMENT FIDUCIARY NAME, ADDRESS, AND TELEPHONE NUMBER** |
|  | a. | ☒ | Plan Sponsor *(use Plan Sponsor's address and telephone number)* |
|  | b. | ☐ | Plan Administrator *(use Plan Administrator's address and telephone number)* |
|  | c. | ☐ | Use name, address and telephone number below: |
|  |  |  | Name: |
|  |  |  | Address: |
|  |  |  | Phone: |

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| | | | | |
|:---|:---|:---|:---|:---|
| **SECTION 6. MERGERS AND SPIN-OFFS** | **SECTION 6. MERGERS AND SPIN-OFFS** | **SECTION 6. MERGERS AND SPIN-OFFS** | **SECTION 6. MERGERS AND SPIN-OFFS** | **SECTION 6. MERGERS AND SPIN-OFFS** |
| **6.1** | **SPIN-OFF PLAN** | **SPIN-OFF PLAN** | **SPIN-OFF PLAN** | **SPIN-OFF PLAN** |
|  | a. | ☐ | The Plan is a spin-off from: *(name of other plan)* | The Plan is a spin-off from: *(name of other plan)* |
| **6.2** | **MERGER DOCUMENTATION** | **MERGER DOCUMENTATION** | **MERGER DOCUMENTATION** | **MERGER DOCUMENTATION** |
|  | a. | ☒ | Other plan(s) merged into the existing Plan *(provisions are found in ADDENDUM B)* | Other plan(s) merged into the existing Plan *(provisions are found in ADDENDUM B)* |
| **SECTION 7. GRANDFATHERED PROVISIONS** | **SECTION 7. GRANDFATHERED PROVISIONS** | **SECTION 7. GRANDFATHERED PROVISIONS** | **SECTION 7. GRANDFATHERED PROVISIONS** | **SECTION 7. GRANDFATHERED PROVISIONS** |
| **7.1** | ☒ | **GRANDFATHERED PROVISIONS**. *(provisions are found in ADDENDUM A)* | **GRANDFATHERED PROVISIONS**. *(provisions are found in ADDENDUM A)* | **GRANDFATHERED PROVISIONS**. *(provisions are found in ADDENDUM A)* |
| **SECTION 8. PERMITTED CONTRIBUTIONS** | **SECTION 8. PERMITTED CONTRIBUTIONS** | **SECTION 8. PERMITTED CONTRIBUTIONS** | **SECTION 8. PERMITTED CONTRIBUTIONS** | **SECTION 8. PERMITTED CONTRIBUTIONS** |
| **8.1** | **EMPLOYEE CONTRIBUTIONS.** The Plan includes the following Employee Contributions: *(select all that apply)* | **EMPLOYEE CONTRIBUTIONS.** The Plan includes the following Employee Contributions: *(select all that apply)* | **EMPLOYEE CONTRIBUTIONS.** The Plan includes the following Employee Contributions: *(select all that apply)* | **EMPLOYEE CONTRIBUTIONS.** The Plan includes the following Employee Contributions: *(select all that apply)* |
|  | a. | ☒ | 401(k) Contributions | 401(k) Contributions |
|  |  | i. | ☒ | Pre-Tax 401(k) Contributions |
|  |  | ii. | ☒ | Roth 401(k) Contributions |
|  | b. | ☒ | After-Tax Contributions. | After-Tax Contributions. |
|  |  | i. | ☒ | On-going After-Tax Contributions |
|  |  | ii. | ☐ | Transferred After-Tax Contributions |
|  |  | iii. | ☐ | Frozen After-Tax Contributions |
|  | c. | ☒ | Rollover Contributions. | Rollover Contributions. |

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| | | | |
|:---|:---|:---|:---|
| **8.2** | **EMPLOYER CONTRIBUTIONS**. The Plan includes the following Employer Contributions: *(select all that apply)* | **EMPLOYER CONTRIBUTIONS**. The Plan includes the following Employer Contributions: *(select all that apply)* | **EMPLOYER CONTRIBUTIONS**. The Plan includes the following Employer Contributions: *(select all that apply)* |
|  | a. | ☐ | Current Nonelective Contributions *(Profit Sharing or Money Purchase Pension Plan Contributions)* |
|  | b. | ☐ | Prior Nonelective Contributions |
|  | c. | ☒ | Current Matching Contributions |
|  | d. | ☒ | Prior Matching Contributions |
|  | e. | ☒ | QNECs |
|  | f. | ☒ | QMACs |
|  | g. | ☒ | Prior Safe Harbor Contributions |
|  | h. | ☒ | Current Safe Harbor Contributions: |
|  |  | i. | ☐ Non-QACA Safe Harbor Matching Contributions |
|  |  | ii. | ☒ Non-QACA Safe Harbor Nonelective Contributions |
|  |  | iii. | ☐ QACA Safe Harbor Matching Contributions |
|  |  | iv. | ☐ QACA Safe Harbor Nonelective Contributions |
|  | i. | ☐ | Prior Money Purchase Pension Plan Contributions |
|  | j. | ☐ | Prevailing Wage Law Contributions *(provisions are found in ADDENDUM E)* |

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**SECTION 9. COVERED EMPLOYEES** 

*(****Note****: Unless otherwise elected below, for purposes of Sections 9.1 and 9.2, Employee Contributions include 401(k) Contributions, Rollover Contributions, and After-Tax Contributions, as applicable. Unless otherwise elected below, for purposes of Sections 9.1 and 9.2, Matching Contributions include Regular, Additional Discretionary, and/or True-Up Matching Contributions and QMACs and Nonelective Contributions include Standard and Additional Discretionary Nonelective Contributions, as applicable.)* 

**9.1** **INCLUDED CLASS OF EMPLOYEES**.
Subject to any exclusions selected in 9.2 below, Covered Employees include the following:

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **All**<br> **Contributions** | **Employee** | **Matching** | **Nonelective** | **QNEC** | **Safe<br>Harbor<sup>1</sup>** |
| a. | All Employees of participating Employer | 1. ☒ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| b. | Only hourly rate Employees | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| c. | Only salaried Employees | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| d. | Only collectively-bargained Employees *(less than 50% of which are officers or executives)* | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
|  | Name of the union(s): |  |  |  |  |  |  |
| e. | Only PEO worksite Employees<sup>2</sup> | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
|  | i. Covered Employees include Employees of the Plan Sponsor | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| f. | Only the following Employees<sup>3</sup>: | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |

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| | | | |
|:---|:---|:---|:---|
| g. | ☐ | Covered Employees eligible to make After-Tax Contributions differ from Covered Employees eligible to make 401(k) Contributions | Covered Employees eligible to make After-Tax Contributions differ from Covered Employees eligible to make 401(k) Contributions |
|  | i. | Fill in letter that corresponds to Employees described above who are eligible to make After-Tax Contributions:<u> </u> | Fill in letter that corresponds to Employees described above who are eligible to make After-Tax Contributions:<u> </u> |
|  |  | A. | ☐ If d is selected above, fill in name of union:<u> </u> |
|  |  | B. | ☐ If f is selected above, fill in covered group<sup>3</sup>:<u> </u> |

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| | | | |
|:---|:---|:---|:---|
| h. | ☐ | Covered Employees for Additional Discretionary Matching Contributions differ from Covered Employees identified above as eligible for Matching Contributions | Covered Employees for Additional Discretionary Matching Contributions differ from Covered Employees identified above as eligible for Matching Contributions |
|  | i. | Fill in letter that corresponds to Employees described above who are eligible for Additional Discretionary Matching Contributions:<u> </u> | Fill in letter that corresponds to Employees described above who are eligible for Additional Discretionary Matching Contributions:<u> </u> |
|  |  | A. | ☐ If d is selected above, fill in name of union:  |
|  |  | B. | ☐ If f is selected above, fill in covered group<sup>3</sup>:<u> </u> |
| i. | ☐ | Covered Employees for True-Up Matching Contributions differ from Covered Employees identified above as eligible for Matching Contributions | Covered Employees for True-Up Matching Contributions differ from Covered Employees identified above as eligible for Matching Contributions |
|  | i. | Fill in letter that corresponds to Employees described above who are eligible for True-Up Matching Contributions:<u> </u> | Fill in letter that corresponds to Employees described above who are eligible for True-Up Matching Contributions:<u> </u> |
|  |  | A. | ☐ If d is selected above, fill in name of union:  |
|  |  | B. | ☐ If f is selected above, fill in covered group<sup>3</sup>:<u> </u> |
| j. | ☐ | Covered Employees for Additional Discretionary Nonelective Contributions differ from Covered Employees identified above as eligible for Nonelective Contributions | Covered Employees for Additional Discretionary Nonelective Contributions differ from Covered Employees identified above as eligible for Nonelective Contributions |
|  | i. | Fill in letter that corresponds to Employees described above who are eligible for Additional Discretionary Nonelective Contributions: | Fill in letter that corresponds to Employees described above who are eligible for Additional Discretionary Nonelective Contributions: |
|  |  | A. | ☐ If d is selected above, fill in name of union:  |
|  |  | B. | ☐ If f is selected above, fill in covered group<sup>3</sup>:<u> </u> |

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***<sup>1</sup> Note:*** *Covered Employees for purposes of Safe Harbor Contributions should correspond to Covered Employees for 401(k) purposes.* 

***<sup>2</sup> Note:*** *PEO worksite employees are Employees compensated by the Plan Sponsor for providing services to an Employer pursuant to a service agreement between the Plan Sponsor and the Employer, provided that (i) the Plan Sponsor and the Employer classify such Employees as PEO worksite Employees and (ii) the Employer directs, supervises and controls their work.* 

***<sup>3</sup> Note:*** *If f is selected above for any contribution source, the covered class must be definitely determinable and may not be defined to restrict the NHCEs eligible to participate in the Plan to those NHCEs with the lowest amount of Compensation and/or shortest period of service and who may represent the minimum number of such Employees necessary to satisfy coverage under Code Section 410(b). If the covered class of Employees is defined by reference to their expected hours worked, any Employee who is excluded based solely on expected hours will nevertheless become a Covered Employee on the date he first reaches age 21 and has completed at least 1,000 Hours of Service in the 12-consecutive-month period beginning on his employment date or any Plan Year beginning after that date. The covered class may not be defined in a manner that excludes Employees on the basis of attainment of a specified maximum age.* 

**9.2** **EXCLUDED CLASS OF EMPLOYEES** *(select all that apply)* 

*(****Note****: Persons classified by the Employer as independent contractors such that the Employer does not withhold income or employment taxes from their pay and who are recharacterized by the DOL, another agency, or a court as Employees of the Employer, are automatically excluded from coverage unless and until the Employer elects to extend coverage to such persons.)* 

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  |  | **All**<br> **Contributions** | **Employee** | **Matching** | **Nonelective** | **QNEC** | **Safe<br>Harbor<sup>1</sup>** |
| a. | Leased Employees | Leased Employees | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| b. | Self-Employed Individuals *(Either (1) the Employer has no Self- Employed Individuals; or (2) the Employer has Self-Employed Individuals and they are excluded from participating.)* | Self-Employed Individuals *(Either (1) the Employer has no Self- Employed Individuals; or (2) the Employer has Self-Employed Individuals and they are excluded from participating.)* | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| c. | Collectively-bargained Employees | Collectively-bargained Employees | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
|  | i. | Include bargained Employees covered by an agreement that provides for their participation. | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| d. | Non-resident aliens who do not have United States source income | Non-resident aliens who do not have United States source income | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| e. | Highly Compensated Employees *(HCEs)* | Highly Compensated Employees *(HCEs)* | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| f. | Partners | Partners | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| g. | Key employees | Key employees | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| h. | Employees who are residents of Puerto Rico | Employees who are residents of Puerto Rico | 1. ☒ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| i. | Covered Employees acquired in an asset or stock acquisition, merger or similar transaction described in Code Section 410(b)(6)(C). | Covered Employees acquired in an asset or stock acquisition, merger or similar transaction described in Code Section 410(b)(6)(C). | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
|  | i. | Exclude such Employees until the earlier of (i) the date the Employer extends coverage to them or (ii) the end of the transition period under Code Section 410(b)(6)(C)(ii) | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
|  | ii. | Exclude such Employees until the Employer extends coverage to them | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| j. | Employees at the following locations:<u> </u> | Employees at the following locations:<u> </u> | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| k. | Employees who are ***not*** employed at the following covered location(s): | Employees who are ***not*** employed at the following covered location(s): | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| l. | Other excluded Employees<sup>2</sup>: | Other excluded Employees<sup>2</sup>: | 1. ☒ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
|  | He is employed by a subsidiary or affiliated company that has not adopted the Plan. He is a United States citizen whose compensation for services is paid by a foreign affiliate of an Employer (within the meaning of Code section 406), unless the Employer has entered into an agreement described in Code section 3121 (I) with respect to the payment of Social Security taxes on behalf of the Employee that applies to any other funded plan of deferred compensation (other than a qualified plan sponsored by the Employer) with respect to the compensation paid by the foreign affiliate. | He is employed by a subsidiary or affiliated company that has not adopted the Plan. He is a United States citizen whose compensation for services is paid by a foreign affiliate of an Employer (within the meaning of Code section 406), unless the Employer has entered into an agreement described in Code section 3121 (I) with respect to the payment of Social Security taxes on behalf of the Employee that applies to any other funded plan of deferred compensation (other than a qualified plan sponsored by the Employer) with respect to the compensation paid by the foreign affiliate. |  |  |  |  |  |  |

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| | | | |
|:---|:---|:---|:---|
| m. | ☐ | Employees excluded from eligibility to make After-Tax Contributions differ from Employees excluded from eligibility to make 401(k) Contributions | Employees excluded from eligibility to make After-Tax Contributions differ from Employees excluded from eligibility to make 401(k) Contributions |
|  | i. | Fill in letter(s) corresponding to Employees described above who are not eligible to make After-Tax Contributions:<u> </u> | Fill in letter(s) corresponding to Employees described above who are not eligible to make After-Tax Contributions:<u> </u> |
|  |  | A. | ☐ If j is selected above, fill in excluded locations:  |
|  |  | B. | ☐ If k is selected above, fill in covered locations:  |
|  |  | C. | ☐ If l is selected above, fill in excluded group<sup>2</sup>:<u> </u> |
| n. | ☐ | Employees excluded from eligibility for Additional Discretionary Matching Contributions differ from Employees identified above as excluded from eligibility for Matching Contributions | Employees excluded from eligibility for Additional Discretionary Matching Contributions differ from Employees identified above as excluded from eligibility for Matching Contributions |
|  | i. | Fill in letter(s) corresponding to Employees described above who are not eligible for Additional Discretionary Matching Contributions: | Fill in letter(s) corresponding to Employees described above who are not eligible for Additional Discretionary Matching Contributions: |
|  |  | A. | ☐ If j is selected above, fill in excluded locations:  |
|  |  | B. | ☐ If k is selected above, fill in covered locations:  |
|  |  | C. | ☐ If l is selected above, fill in excluded group<sup>2</sup>:<u> </u> |
| o. | ☐ | Employees excluded from eligibility for True-Up Matching Contributions differ from Employees identified above as excluded from eligibility for Matching Contributions | Employees excluded from eligibility for True-Up Matching Contributions differ from Employees identified above as excluded from eligibility for Matching Contributions |

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| | | | |
|:---|:---|:---|:---|
|  | i. | Fill in letter(s) corresponding to Employees described above who are not eligible for True-Up Matching Contributions:<u> </u> | Fill in letter(s) corresponding to Employees described above who are not eligible for True-Up Matching Contributions:<u> </u> |
|  |  | A. | ☐ If j is selected above, fill in excluded locations:  |
|  |  | B. | ☐ If k is selected above, fill in covered locations:  |
|  |  | C. | ☐ If l is selected above, fill in excluded group<sup>2</sup>:<u> </u> |
| p. | ☐ | Employees excluded from eligibility for Additional Discretionary Nonelective Contributions differ from Employees identified above as excluded from eligibility for Nonelective Contributions | Employees excluded from eligibility for Additional Discretionary Nonelective Contributions differ from Employees identified above as excluded from eligibility for Nonelective Contributions |
|  | i. | Fill in letter(s) corresponding to Employees described above who are not eligible for Additional Discretionary Nonelective Contributions:<u> </u> | Fill in letter(s) corresponding to Employees described above who are not eligible for Additional Discretionary Nonelective Contributions:<u> </u> |
|  |  | A. | ☐ If j is selected above, fill in excluded locations:<u> </u> |
|  |  | B. | ☐ If k is selected above, fill in covered locations:<u> </u> |
|  |  | C. | ☐ If l is selected above, fill in excluded group<sup>2</sup>:<u> </u> |
|  |  |  | *(The restrictions described in the Note to l above apply if l is selected for Additional Discretionary Nonelective Contributions, e.g., the covered class may not be defined to restrict the eligible NHCEs to those with the lowest Compensation, and regardless of how the covered class is defined, the Plan will be administered in compliance with the minimum age and service requirements under Code Section 410(a).)* |

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***<sup>1</sup> Note:*** *Covered Employee exclusions for purposes of Safe Harbor Contributions should correspond to Covered Employee exclusions for 401(k) purposes, except exclusions of HCEs or exclusion of mandatorily disaggregated Employee groups (e.g., collectively bargained Employees and non-bargained Employees).* 

***<sup>2</sup> Note:*** *The covered class must be definitely determinable and may not be defined to restrict the NHCEs eligible to participate in the Plan to those NHCEs with the lowest amount of Compensation and/or shortest period of service and who may represent the minimum number of such Employees necessary to satisfy coverage under Code Section 410(b). If Employees are excluded on the basis of their expected hours worked, any Employee who is excluded based solely on expected hours will nevertheless become a Covered Employee on the date he first reaches age 21 and has completed at least 1,000 Hours of Service in the 12-consecutive-month period beginning on his employment date or any Plan Year beginning after that date. Employees may not be excluded on the basis of attainment of a specified maximum age.* 

**SECTION 10. ELIGIBILITY FOR PARTICIPATION** 

*(****Note****: Unless otherwise elected below, Employee Contributions include 401(k) Contributions, Rollover Contributions, and After-Tax* 

*Contributions, as applicable. Unless otherwise elected below, Matching Contributions include Regular, Additional Discretionary, and/or True-Up Matching Contributions and QMACs and Nonelective Contributions include Standard and Additional Discretionary Nonelective Contributions, as applicable.) If different eligibility requirements are selected for 401(k) Contributions than for Employer Contributions and the Plan becomes "top heavy", the Employer may need to make a minimum Employer Contribution on behalf of non-key Employees who have satisfied the eligibility requirements for 401(k) Contributions and who are employed on the last day of the Plan Year but who have not satisfied the eligibility requirements for Employer Contributions.* 

**10.1** **AGE AND SERVICE REQUIREMENTS** 

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **All<br>Contributions** | **Employee** | **Matching** | **Nonelective** | **QNEC** | **Safe<br>Harbor** |
| a. | Different age and/or service requirements apply for different Employee groups *(provisions are found in ADDENDUM C)* | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| b. | No age or service requirement | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| c. | Age requirement *(< 21)* | 1. ☒ 18 OR | 2. ☐<u> </u> | 3. ☐<u> </u> | 4. ☐<u> </u> | 5. ☐<u> </u> | 6. ☐<u> </u> |
| d. | *(< 21)* for Covered Employees described below and age 21 for all others Group to which specified age applies:<u> </u> | 1. ☐<u> </u> OR | 2. ☐<u> </u> | 3. ☐<u> </u> | 4. ☐<u> </u> | 5. ☐<u> </u> | 6. ☐<u> </u> |
|  | *(must be non-discriminatory, definitely determinable Employee group)* |  |  |  |  |  |  |

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| e. | 1 year of Eligibility Service | 1 year of Eligibility Service | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
|  | i. | Hours of Service | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
|  | ii. | Elapsed time | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| f. | 2 years of Eligibility Service | 2 years of Eligibility Service |  |  |  |  |  |  |
|  | *(For Profit-Sharing or Money Purchase Plans: Contributions must be 100% vested.)* | *(For Profit-Sharing or Money Purchase Plans: Contributions must be 100% vested.)* | 1. ☐ OR | 2. N/A | 3. ☐ | 4. ☐ | 5. N/A | 6. N/A |
|  | i. | Hours of Service | 1. ☐ OR | 2. N/A | 3. ☐ | 4. ☐ | 5. N/A | 6. N/A |
|  | ii. | Elapsed time | 1. ☐ OR | 2. N/A | 3. ☐ | 4. ☐ | 5. N/A | 6. N/A |
| g. | Specified number of days of service *(elapsed time)* | Specified number of days of service *(elapsed time)* |  |  |  |  |  |  |
|  | *(< 365 for 401(k) Contributions; < 730 for other contributions and if > 365 such contributions must be 100% vested)* | *(< 365 for 401(k) Contributions; < 730 for other contributions and if > 365 such contributions must be 100% vested)* | 1. ☐<u> </u> OR | 2. ☐<u> </u> | 3. ☐<u> </u> | 4. ☐<u> </u> | 5. ☐<u> </u> | 6. ☐<u> </u> |
| h. | Specified number of months of service *(elapsed time)* | Specified number of months of service *(elapsed time)* |  |  |  |  |  |  |
|  | *(< 12 for 401(k) Contributions; < 24 for other contributions and if > 12 such contributions must be 100% vested)* | *(< 12 for 401(k) Contributions; < 24 for other contributions and if > 12 such contributions must be 100% vested)* | 1. ☐<u> </u> OR | 2. ☐<u> </u> | 3. ☐<u> </u> | 4. ☐<u> </u> | 5. ☐<u> </u> | 6. ☐<u> </u> |
| i. | Earlier of (i) the end of the specified number of consecutive months of employment, provided the Employee has completed the specified number of Hours of Service or (ii) 1 year of Eligibility Service | Earlier of (i) the end of the specified number of consecutive months of employment, provided the Employee has completed the specified number of Hours of Service or (ii) 1 year of Eligibility Service | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
|  | i. | Required consecutive months of employment *(<u><</u> 12)* | 1.<u> </u> OR | 2.<u> </u> | 3.<u> </u> | 4.<u> </u> | 5.<u> </u> | 6.<u> </u> |
|  | ii. | Required Hours of Service *(<u><</u> 1,000)* | 1.<u> </u> OR | 2.<u> </u> | 3.<u> </u> | 4.<u> </u> | 5.<u> </u> | 6.<u> </u> |
|  | A year of Eligibility Service is credited using the following method | A year of Eligibility Service is credited using the following method |  |  |  |  |  |  |
|  | iii. | Hours of Service | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
|  | iv. | Elapsed time | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| j. | Employees who are regularly scheduled to work at least 1,000 hours per year must complete the specified number of months of employment, otherwise 1 year of Eligibility Service | Employees who are regularly scheduled to work at least 1,000 hours per year must complete the specified number of months of employment, otherwise 1 year of Eligibility Service | 1. ☐<u> </u> OR | 2. ☐<u> </u> | 3. ☐<u> </u> | 4. ☐<u> </u> | 5. ☐<u> </u> | 6. ☐<u> </u> |
|  | A year of Eligibility Service is credited using the following method: | A year of Eligibility Service is credited using the following method: |  |  |  |  |  |  |
|  | i. | Hours of Service | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
|  | ii. | Elapsed time | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ | 6. ☐ |
| k. | ☐ | Age and service requirements for eligibility to make After-Tax Contributions differ from eligibility requirements specified in the Table above for 401(k) Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility to make After-Tax Contributions differ from eligibility requirements specified in the Table above for 401(k) Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility to make After-Tax Contributions differ from eligibility requirements specified in the Table above for 401(k) Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility to make After-Tax Contributions differ from eligibility requirements specified in the Table above for 401(k) Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility to make After-Tax Contributions differ from eligibility requirements specified in the Table above for 401(k) Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility to make After-Tax Contributions differ from eligibility requirements specified in the Table above for 401(k) Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility to make After-Tax Contributions differ from eligibility requirements specified in the Table above for 401(k) Contributions *(provisions are found in ADDENDUM C)* |
| l. | ☐ | Age and service requirements for eligibility for Additional Discretionary Matching Contributions differ from eligibility requirements specified in the Table above for Matching Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility for Additional Discretionary Matching Contributions differ from eligibility requirements specified in the Table above for Matching Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility for Additional Discretionary Matching Contributions differ from eligibility requirements specified in the Table above for Matching Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility for Additional Discretionary Matching Contributions differ from eligibility requirements specified in the Table above for Matching Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility for Additional Discretionary Matching Contributions differ from eligibility requirements specified in the Table above for Matching Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility for Additional Discretionary Matching Contributions differ from eligibility requirements specified in the Table above for Matching Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility for Additional Discretionary Matching Contributions differ from eligibility requirements specified in the Table above for Matching Contributions *(provisions are found in ADDENDUM C)* |

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| | | | | |
|:---|:---|:---|:---|:---|
|  | m. | ☐ | Age and service requirements for eligibility to make True-Up Matching Contributions differ from eligibility requirements specified in the Table above for Matching Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility to make True-Up Matching Contributions differ from eligibility requirements specified in the Table above for Matching Contributions *(provisions are found in ADDENDUM C)* |
|  | n. | ☐ | Age and service requirements for eligibility for Additional Discretionary Nonelective Contributions differ from eligibility requirements specified in the Table above for Nonelective Contributions *(provisions are found in ADDENDUM C)* | Age and service requirements for eligibility for Additional Discretionary Nonelective Contributions differ from eligibility requirements specified in the Table above for Nonelective Contributions *(provisions are found in ADDENDUM C)* |
| **10.2** | **SPECIAL ELIGIBILITY SERVICE CREDITING PROVISIONS:** | **SPECIAL ELIGIBILITY SERVICE CREDITING PROVISIONS:** | **SPECIAL ELIGIBILITY SERVICE CREDITING PROVISIONS:** | **SPECIAL ELIGIBILITY SERVICE CREDITING PROVISIONS:** |
|  | a. | Hours of Service method *(complete if Hours of Service crediting is selected in 10.1 above)* | Hours of Service method *(complete if Hours of Service crediting is selected in 10.1 above)* | Hours of Service method *(complete if Hours of Service crediting is selected in 10.1 above)* |
|  |  | i. | Specify the number of Hours of Service that must be completed in an eligibility computation period for one year of Eligibility Service: | Specify the number of Hours of Service that must be completed in an eligibility computation period for one year of Eligibility Service: |
|  |  |  | A. | ☐ 1,000 hours |
|  |  |  | B. | ☐ Other:<u> </u> (*< 1,000)* hours |
|  |  | ii. | ☐ | The eligibility computation period switches to the Plan Year |
|  |  | iii. | ☐ | Covered Employees satisfy the Eligibility Service requirement upon completing the required number of hours without waiting until the end of the eligibility computation period |
|  | b. | ☐ | Breaks in Eligibility Service *(select all that apply)* | Breaks in Eligibility Service *(select all that apply)* |
|  |  | i. | ☐ | If a non-vested, former Employee is reemployed after 5 consecutive Breaks in Eligibility Service, his Eligibility Service earned before the break is excluded upon re-hire.<sup>1</sup> |
|  |  |  | A. | ☐ 5-year break rule applies only if an Employee terminates employment before becoming eligible. |
|  |  | ii. | ☐ | If the Plan requires more than 1 year of Eligibility Service to participate, an Employee who terminates employment and incurs a Break in Eligibility Service before meeting the service requirement loses all prior Eligibility Service. |
|  |  | iii. | If an election is made in 10.2b.i and/or 10.2b.ii above, then if an Employee incurs a Break in Eligibility Service following termination of employment, his eligibility computation period under the Hours of Service method is re-determined using his reemployment date as the first day of the initial computation period. | If an election is made in 10.2b.i and/or 10.2b.ii above, then if an Employee incurs a Break in Eligibility Service following termination of employment, his eligibility computation period under the Hours of Service method is re-determined using his reemployment date as the first day of the initial computation period. |
|  |  |  | *<sup>1</sup>* ***Note****: A break in service under the elapsed time rules means a 12-consecutive-month period beginning on an Employee's Severance Date (and anniversaries of that date) in which he does not work any hours.* | *<sup>1</sup>* ***Note****: A break in service under the elapsed time rules means a 12-consecutive-month period beginning on an Employee's Severance Date (and anniversaries of that date) in which he does not work any hours.* |

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**10.3** **ENTRY DATES** 

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **All<br>Contributions** | **Employee** | **Matching** | **Nonelective** | **Safe Harbor** |
| a. Daily | 1. ☒ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| b. First day of each calendar month | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| c. First day of each payroll period | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| d. Quarterly:<u> </u> *(month/day)* | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| e. Semi-annually:<u> </u> *(month/day)* | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| f. Annually<sup>1</sup>: *(month/day)* | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| g. Other dates<sup>1</sup>: | 1. ☐<u> </u> OR | 2. ☐<u> </u> | 3. ☐<u> </u> | 4. ☐<u> </u> | 5. ☐<u> </u> |
| h. Different Entry Dates for different Employee groups<sup>2</sup>: | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| *<sup>1</sup>* ***Note****: Entry Dates must be at least semi-annual if the age requirement is >20<sup>1</sup>⁄<sub>2</sub> or the service requirement is > 6 months, unless 10.4c. is selected.*<br> *<sup>2</sup>Different Entry Dates for different Employee groups must be described in ADDENDUM C.* | *<sup>1</sup>* ***Note****: Entry Dates must be at least semi-annual if the age requirement is >20<sup>1</sup>⁄<sub>2</sub> or the service requirement is > 6 months, unless 10.4c. is selected.*<br> *<sup>2</sup>Different Entry Dates for different Employee groups must be described in ADDENDUM C.* | *<sup>1</sup>* ***Note****: Entry Dates must be at least semi-annual if the age requirement is >20<sup>1</sup>⁄<sub>2</sub> or the service requirement is > 6 months, unless 10.4c. is selected.*<br> *<sup>2</sup>Different Entry Dates for different Employee groups must be described in ADDENDUM C.* | *<sup>1</sup>* ***Note****: Entry Dates must be at least semi-annual if the age requirement is >20<sup>1</sup>⁄<sub>2</sub> or the service requirement is > 6 months, unless 10.4c. is selected.*<br> *<sup>2</sup>Different Entry Dates for different Employee groups must be described in ADDENDUM C.* | *<sup>1</sup>* ***Note****: Entry Dates must be at least semi-annual if the age requirement is >20<sup>1</sup>⁄<sub>2</sub> or the service requirement is > 6 months, unless 10.4c. is selected.*<br> *<sup>2</sup>Different Entry Dates for different Employee groups must be described in ADDENDUM C.* | *<sup>1</sup>* ***Note****: Entry Dates must be at least semi-annual if the age requirement is >20<sup>1</sup>⁄<sub>2</sub> or the service requirement is > 6 months, unless 10.4c. is selected.*<br> *<sup>2</sup>Different Entry Dates for different Employee groups must be described in ADDENDUM C.* |

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **10.4** | **EFFECTIVE DATE OF PARTICIPATION** | **EFFECTIVE DATE OF PARTICIPATION** | **EFFECTIVE DATE OF PARTICIPATION** | **EFFECTIVE DATE OF PARTICIPATION** | **EFFECTIVE DATE OF PARTICIPATION** | **EFFECTIVE DATE OF PARTICIPATION** | **EFFECTIVE DATE OF PARTICIPATION** | **EFFECTIVE DATE OF PARTICIPATION** |
|  | **Covered Employees are eligible to participate as of the Entry Date:** | **Covered Employees are eligible to participate as of the Entry Date:** | **Covered Employees are eligible to participate as of the Entry Date:** | **All<br>Contributions** | **Employee** | **Matching** | **Nonelective** | **Safe Harbor** |
|  | a. | Coinciding with or next following satisfaction of eligibility requirements<sup>1</sup> | Coinciding with or next following satisfaction of eligibility requirements<sup>1</sup> | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  | b. | Following satisfaction of eligibility requirements<sup>1</sup> | Following satisfaction of eligibility requirements<sup>1</sup> | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  | c. | Preceding satisfaction of eligibility requirements | Preceding satisfaction of eligibility requirements | 1. N/A | 2. N/A | 3. ☐ | 4. ☐ | 5. ☐ |
|  | *<sup>1</sup>* ***Note****: These options may only be selected if (i) Entry Dates are at least semi-annual or (ii) any applicable age requirement is < 20<sup>1</sup>⁄<sub>2</sub> and any applicable service requirement is < 6 months.* | *<sup>1</sup>* ***Note****: These options may only be selected if (i) Entry Dates are at least semi-annual or (ii) any applicable age requirement is < 20<sup>1</sup>⁄<sub>2</sub> and any applicable service requirement is < 6 months.* | *<sup>1</sup>* ***Note****: These options may only be selected if (i) Entry Dates are at least semi-annual or (ii) any applicable age requirement is < 20<sup>1</sup>⁄<sub>2</sub> and any applicable service requirement is < 6 months.* | *<sup>1</sup>* ***Note****: These options may only be selected if (i) Entry Dates are at least semi-annual or (ii) any applicable age requirement is < 20<sup>1</sup>⁄<sub>2</sub> and any applicable service requirement is < 6 months.* | *<sup>1</sup>* ***Note****: These options may only be selected if (i) Entry Dates are at least semi-annual or (ii) any applicable age requirement is < 20<sup>1</sup>⁄<sub>2</sub> and any applicable service requirement is < 6 months.* | *<sup>1</sup>* ***Note****: These options may only be selected if (i) Entry Dates are at least semi-annual or (ii) any applicable age requirement is < 20<sup>1</sup>⁄<sub>2</sub> and any applicable service requirement is < 6 months.* | *<sup>1</sup>* ***Note****: These options may only be selected if (i) Entry Dates are at least semi-annual or (ii) any applicable age requirement is < 20<sup>1</sup>⁄<sub>2</sub> and any applicable service requirement is < 6 months.* | *<sup>1</sup>* ***Note****: These options may only be selected if (i) Entry Dates are at least semi-annual or (ii) any applicable age requirement is < 20<sup>1</sup>⁄<sub>2</sub> and any applicable service requirement is < 6 months.* |
| **10.5** | **SPECIAL ENTRY PROVISIONS** | **SPECIAL ENTRY PROVISIONS** | **SPECIAL ENTRY PROVISIONS** | **SPECIAL ENTRY PROVISIONS** | **SPECIAL ENTRY PROVISIONS** | **SPECIAL ENTRY PROVISIONS** | **SPECIAL ENTRY PROVISIONS** | **SPECIAL ENTRY PROVISIONS** |
|  |  |  |  | **All<br>Contributions** | **Employee** | **Matching** | **Nonelective** | **Safe Harbor** |
|  | a. | Persons employed as of<u> </u> participate immediately regardless of whether they have met the following requirements: | Persons employed as of<u> </u> participate immediately regardless of whether they have met the following requirements: |  |  |  |  |  |
|  |  | i. | Age requirement | 1. ☐ OR | 2. | 3. | 4. | 5. |
|  |  | ii. | Service requirement | 1. ☐ OR | 2. | 3. | 4. | 5. |
| **10.6** | **WAIVER OF PARTICIPATION** | **WAIVER OF PARTICIPATION** | **WAIVER OF PARTICIPATION** | **WAIVER OF PARTICIPATION** | **WAIVER OF PARTICIPATION** | **WAIVER OF PARTICIPATION** | **WAIVER OF PARTICIPATION** | **WAIVER OF PARTICIPATION** |
|  | a. | ☐ | An otherwise Eligible Employee may irrevocably waive participation in this Plan provided a written waiver meets the requirements of Section 3.6 of the BPD and is delivered to the Administrator on or before the date the Employee first becomes eligible to participate in any plan sponsored by the Employer. | An otherwise Eligible Employee may irrevocably waive participation in this Plan provided a written waiver meets the requirements of Section 3.6 of the BPD and is delivered to the Administrator on or before the date the Employee first becomes eligible to participate in any plan sponsored by the Employer. | An otherwise Eligible Employee may irrevocably waive participation in this Plan provided a written waiver meets the requirements of Section 3.6 of the BPD and is delivered to the Administrator on or before the date the Employee first becomes eligible to participate in any plan sponsored by the Employer. | An otherwise Eligible Employee may irrevocably waive participation in this Plan provided a written waiver meets the requirements of Section 3.6 of the BPD and is delivered to the Administrator on or before the date the Employee first becomes eligible to participate in any plan sponsored by the Employer. | An otherwise Eligible Employee may irrevocably waive participation in this Plan provided a written waiver meets the requirements of Section 3.6 of the BPD and is delivered to the Administrator on or before the date the Employee first becomes eligible to participate in any plan sponsored by the Employer. | An otherwise Eligible Employee may irrevocably waive participation in this Plan provided a written waiver meets the requirements of Section 3.6 of the BPD and is delivered to the Administrator on or before the date the Employee first becomes eligible to participate in any plan sponsored by the Employer. |
| **SECTION 11. GENERAL SERVICE CREDITING PROVISIONS** | **SECTION 11. GENERAL SERVICE CREDITING PROVISIONS** | **SECTION 11. GENERAL SERVICE CREDITING PROVISIONS** | **SECTION 11. GENERAL SERVICE CREDITING PROVISIONS** | **SECTION 11. GENERAL SERVICE CREDITING PROVISIONS** | **SECTION 11. GENERAL SERVICE CREDITING PROVISIONS** | **SECTION 11. GENERAL SERVICE CREDITING PROVISIONS** | **SECTION 11. GENERAL SERVICE CREDITING PROVISIONS** | **SECTION 11. GENERAL SERVICE CREDITING PROVISIONS** |
| **11.1** | **ELAPSED TIME SERVICE CREDITING** | **ELAPSED TIME SERVICE CREDITING** | **ELAPSED TIME SERVICE CREDITING** | **ELAPSED TIME SERVICE CREDITING** | **ELAPSED TIME SERVICE CREDITING** | **ELAPSED TIME SERVICE CREDITING** | **ELAPSED TIME SERVICE CREDITING** | **ELAPSED TIME SERVICE CREDITING** |
|  | a. | ☒ | Service is credited for approved leaves of up to 2 years | Service is credited for approved leaves of up to 2 years | Service is credited for approved leaves of up to 2 years | Service is credited for approved leaves of up to 2 years | Service is credited for approved leaves of up to 2 years | Service is credited for approved leaves of up to 2 years |
|  |  |  | *(Service under the elapsed time rules is only required to be credited to an Employee who is absent from employment without otherwise terminating for the first 12 months of absence.)* | *(Service under the elapsed time rules is only required to be credited to an Employee who is absent from employment without otherwise terminating for the first 12 months of absence.)* | *(Service under the elapsed time rules is only required to be credited to an Employee who is absent from employment without otherwise terminating for the first 12 months of absence.)* | *(Service under the elapsed time rules is only required to be credited to an Employee who is absent from employment without otherwise terminating for the first 12 months of absence.)* | *(Service under the elapsed time rules is only required to be credited to an Employee who is absent from employment without otherwise terminating for the first 12 months of absence.)* | *(Service under the elapsed time rules is only required to be credited to an Employee who is absent from employment without otherwise terminating for the first 12 months of absence.)* |
|  |  |  | *(This option imputes service for up to an additional 12 months of absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* | *(This option imputes service for up to an additional 12 months of absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* | *(This option imputes service for up to an additional 12 months of absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* | *(This option imputes service for up to an additional 12 months of absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* | *(This option imputes service for up to an additional 12 months of absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* | *(This option imputes service for up to an additional 12 months of absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* |
|  | b. | ☒ | Service is credited for second year of Maternity/Paternity Absence | Service is credited for second year of Maternity/Paternity Absence | Service is credited for second year of Maternity/Paternity Absence | Service is credited for second year of Maternity/Paternity Absence | Service is credited for second year of Maternity/Paternity Absence | Service is credited for second year of Maternity/Paternity Absence |
|  |  |  | *(Under elapsed time rules, an Employee on a Maternity/Paternity Absence is required to receive service credit for the first 12 months of such absence. If he is absent for more than 12 months, the second 12 months does not count as either service or a break in service.)* | *(Under elapsed time rules, an Employee on a Maternity/Paternity Absence is required to receive service credit for the first 12 months of such absence. If he is absent for more than 12 months, the second 12 months does not count as either service or a break in service.)* | *(Under elapsed time rules, an Employee on a Maternity/Paternity Absence is required to receive service credit for the first 12 months of such absence. If he is absent for more than 12 months, the second 12 months does not count as either service or a break in service.)* | *(Under elapsed time rules, an Employee on a Maternity/Paternity Absence is required to receive service credit for the first 12 months of such absence. If he is absent for more than 12 months, the second 12 months does not count as either service or a break in service.)* | *(Under elapsed time rules, an Employee on a Maternity/Paternity Absence is required to receive service credit for the first 12 months of such absence. If he is absent for more than 12 months, the second 12 months does not count as either service or a break in service.)* | *(Under elapsed time rules, an Employee on a Maternity/Paternity Absence is required to receive service credit for the first 12 months of such absence. If he is absent for more than 12 months, the second 12 months does not count as either service or a break in service.)* |
|  |  |  | *(This option imputes service for the second 12 months of Maternity/Paternity Absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* | *(This option imputes service for the second 12 months of Maternity/Paternity Absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* | *(This option imputes service for the second 12 months of Maternity/Paternity Absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* | *(This option imputes service for the second 12 months of Maternity/Paternity Absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* | *(This option imputes service for the second 12 months of Maternity/Paternity Absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* | *(This option imputes service for the second 12 months of Maternity/Paternity Absence. This imputed service may cause a discrimination issue if HCEs benefit more than NHCEs.)* |
| **11.2** | **HOURS OF SERVICE CREDITING** | **HOURS OF SERVICE CREDITING** | **HOURS OF SERVICE CREDITING** | **HOURS OF SERVICE CREDITING** | **HOURS OF SERVICE CREDITING** | **HOURS OF SERVICE CREDITING** | **HOURS OF SERVICE CREDITING** | **HOURS OF SERVICE CREDITING** |
|  | a. | Hours of Service credited during a paid absence are limited to 501 hours for any single absence, as permitted by DOL regulations. Absences due to qualified military leave are not subject to this restriction if the Employee returns to employment while his reemployment rights are protected. | Hours of Service credited during a paid absence are limited to 501 hours for any single absence, as permitted by DOL regulations. Absences due to qualified military leave are not subject to this restriction if the Employee returns to employment while his reemployment rights are protected. | Hours of Service credited during a paid absence are limited to 501 hours for any single absence, as permitted by DOL regulations. Absences due to qualified military leave are not subject to this restriction if the Employee returns to employment while his reemployment rights are protected. | Hours of Service credited during a paid absence are limited to 501 hours for any single absence, as permitted by DOL regulations. Absences due to qualified military leave are not subject to this restriction if the Employee returns to employment while his reemployment rights are protected. | Hours of Service credited during a paid absence are limited to 501 hours for any single absence, as permitted by DOL regulations. Absences due to qualified military leave are not subject to this restriction if the Employee returns to employment while his reemployment rights are protected. | Hours of Service credited during a paid absence are limited to 501 hours for any single absence, as permitted by DOL regulations. Absences due to qualified military leave are not subject to this restriction if the Employee returns to employment while his reemployment rights are protected. | Hours of Service credited during a paid absence are limited to 501 hours for any single absence, as permitted by DOL regulations. Absences due to qualified military leave are not subject to this restriction if the Employee returns to employment while his reemployment rights are protected. |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **11.3** | **SERVICE WITH OTHER EMPLOYERS** | **SERVICE WITH OTHER EMPLOYERS** | **SERVICE WITH OTHER EMPLOYERS** | **SERVICE WITH OTHER EMPLOYERS** | **SERVICE WITH OTHER EMPLOYERS** |
|  | *(The Plan already provides for the recognition of service with Employers who have adopted this Plan as well as service with Affiliated Employers and Predecessor Employers who maintained this Plan. Service with a Predecessor Employer that exceeds the 5-year safe harbor may result in discrimination in favor of HCEs.)* | *(The Plan already provides for the recognition of service with Employers who have adopted this Plan as well as service with Affiliated Employers and Predecessor Employers who maintained this Plan. Service with a Predecessor Employer that exceeds the 5-year safe harbor may result in discrimination in favor of HCEs.)* | *(The Plan already provides for the recognition of service with Employers who have adopted this Plan as well as service with Affiliated Employers and Predecessor Employers who maintained this Plan. Service with a Predecessor Employer that exceeds the 5-year safe harbor may result in discrimination in favor of HCEs.)* | *(The Plan already provides for the recognition of service with Employers who have adopted this Plan as well as service with Affiliated Employers and Predecessor Employers who maintained this Plan. Service with a Predecessor Employer that exceeds the 5-year safe harbor may result in discrimination in favor of HCEs.)* | *(The Plan already provides for the recognition of service with Employers who have adopted this Plan as well as service with Affiliated Employers and Predecessor Employers who maintained this Plan. Service with a Predecessor Employer that exceeds the 5-year safe harbor may result in discrimination in favor of HCEs.)* |
|  | a. | Service with predecessor organization will be credited: | Service with predecessor organization will be credited: | Service with predecessor organization will be credited: | Service with predecessor organization will be credited: |
|  |  | i. | ☐ | Only as required by law (when the Employer maintains plan of Predecessor Employer) *(Note: Predecessor Employers are not required to be listed in c. below)* | Only as required by law (when the Employer maintains plan of Predecessor Employer) *(Note: Predecessor Employers are not required to be listed in c. below)* |
|  |  | ii. | ☒ | Regardless of whether Employer maintains plan of predecessor and subject to the limitations set forth below | Regardless of whether Employer maintains plan of predecessor and subject to the limitations set forth below |
|  | b. | ☒ | Service with an Employer prior to its becoming part of the controlled group will be credited. The following will be credited: | Service with an Employer prior to its becoming part of the controlled group will be credited. The following will be credited: | Service with an Employer prior to its becoming part of the controlled group will be credited. The following will be credited: |
|  |  | i. | ☒ | Vesting Service | Vesting Service |
|  |  | ii. | ☒ | Eligibility Service | Eligibility Service |
|  |  | iii. | ☐ | Service for purposes of meeting any applicable contribution allocation requirements | Service for purposes of meeting any applicable contribution allocation requirements |
|  | c. | ☐ | Prior service with employers specified below is credited for the following purposes: | Prior service with employers specified below is credited for the following purposes: |  |
|  |  |  |  | **Vesting Service** | **Service for Contribution<br>Allocation Requirements** |
|  |  | i. | Employer Name:<u> </u> | 2. ☐ | 3. ☐ |
|  |  | ii. | Employer Name:<u> </u> | 2. ☐ | 3. ☐ |
|  |  | iii. | Employer Name:<u> </u> | 2. ☐ | 3. ☐ |
|  |  | iv. | Employer Name:<u> </u> | 2. ☐ | 3. ☐ |
|  |  | v. | ☐ | The following limitations apply to service credited under the Plan for employment with another employer: | The following limitations apply to service credited under the Plan for employment with another employer: |

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| | | | |
|:---|:---|:---|:---|
| A. | ☐ | Only employment with the specified employer ***prior to*** the date specified below is included. | Only employment with the specified employer ***prior to*** the date specified below is included. |
|  | 1. | Employer Name:<u> </u> | Date:<u> </u> |
|  | 2. | Employer Name:<u> </u> | Date:<u> </u> |
|  | 3. | Employer Name:<u> </u> | Date:<u> </u> |
|  | 4. | Employer Name:<u> </u> | Date:<u> </u> |
| B. | ☐ | Only employment with the specified employer ***on or after*** the date specified below is included. | Only employment with the specified employer ***on or after*** the date specified below is included. |
|  | 1. | Employer Name:<u> </u> | Date:<u> </u> |
|  | 2. | Employer Name:<u> </u> | Date:<u> </u> |
|  | 3. | Employer Name:<u> </u> | Date:<u> </u> |
|  | 4. | Employer Name:<u> </u> | Date:<u> </u> |
| C. | ☐ | Only employment with the specified employer while in the specified class is included. | Only employment with the specified employer while in the specified class is included. |
|  | 1. | Employer Name:<u> </u> | Eligible Employee Group:<u> </u> |
|  | 2. | Employer Name:<u> </u> | Eligible Employee Group:<u> </u> |
|  | 3. | Employer Name:<u> </u> | Eligible Employee Group:<u> </u> |
|  | 4. | Employer Name:<u> </u> | Eligible Employee Group:<u> </u> |
|  |  | *(The employee groups identified above must be clearly defined and must not discriminate in favor of HCEs.)* | *(The employee groups identified above must be clearly defined and must not discriminate in favor of HCEs.)* |

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|:---|:---|:---|:---|:---|
| **SECTION 12. RETIREMENT DATES** | **SECTION 12. RETIREMENT DATES** | **SECTION 12. RETIREMENT DATES** | **SECTION 12. RETIREMENT DATES** | **SECTION 12. RETIREMENT DATES** |
| **12.1** | **NORMAL RETIREMENT AGE (NRA)** means the: | **NORMAL RETIREMENT AGE (NRA)** means the: | **NORMAL RETIREMENT AGE (NRA)** means the: | **NORMAL RETIREMENT AGE (NRA)** means the: |
|  | a. | ☒ | Attainment of a specified age: 65 (< 65) | Attainment of a specified age: 65 (< 65) |
|  | b. | ☐ | Later of age<u> </u> *(< 65)* or<u> </u> *(< 5th)* anniversary of: | Later of age<u> </u> *(< 65)* or<u> </u> *(< 5th)* anniversary of: |
|  |  | i. | ☐ | The date the Participant's employment with an Employer or a Related Employer commenced |
|  |  | ii. | ☐ | The date the Participant commenced participation in the Plan |
|  |  | iii. | ☐ | The first day of the Plan Year in which the Participant commenced participation in the Plan |
|  | c. | ☐ | Separate NRA applies to a Participant's Prior Money Purchase Pension Plan Contributions *(provisions are found in ADDENDUM A)* | Separate NRA applies to a Participant's Prior Money Purchase Pension Plan Contributions *(provisions are found in ADDENDUM A)* |
|  |  | ***Note:*** *The age selected above must not be earlier than the earliest retirement age that is reasonably representative of the typical retirement age for the industry in which the Plan Participants work. Age 62 or older automatically meets this requirement however, no age less than 55 can be entered above. If an age between 55 and 62 is inserted, no reliance will be afforded on the Opinion Letter issued to the Plan that such age is reasonably representative of the typical retirement age for the industry in which the Participants work unless the Internal Revenue Service determines otherwise based on facts and circumstances.* | ***Note:*** *The age selected above must not be earlier than the earliest retirement age that is reasonably representative of the typical retirement age for the industry in which the Plan Participants work. Age 62 or older automatically meets this requirement however, no age less than 55 can be entered above. If an age between 55 and 62 is inserted, no reliance will be afforded on the Opinion Letter issued to the Plan that such age is reasonably representative of the typical retirement age for the industry in which the Participants work unless the Internal Revenue Service determines otherwise based on facts and circumstances.* | ***Note:*** *The age selected above must not be earlier than the earliest retirement age that is reasonably representative of the typical retirement age for the industry in which the Plan Participants work. Age 62 or older automatically meets this requirement however, no age less than 55 can be entered above. If an age between 55 and 62 is inserted, no reliance will be afforded on the Opinion Letter issued to the Plan that such age is reasonably representative of the typical retirement age for the industry in which the Participants work unless the Internal Revenue Service determines otherwise based on facts and circumstances.* |
| **12.2** | **NORMAL RETIREMENT DATE** means the: | **NORMAL RETIREMENT DATE** means the: | **NORMAL RETIREMENT DATE** means the: | **NORMAL RETIREMENT DATE** means the: |
|  | a. | ☒ | Participant's NRA above | Participant's NRA above |
|  | b. | ☐ | First day of the month coinciding with or next following the Participant's NRA above | First day of the month coinciding with or next following the Participant's NRA above |
|  | c. | ☐ | First day of the month next following the Participant's NRA above | First day of the month next following the Participant's NRA above |
|  | d. | ☐ | First day of the month nearest the Participant's NRA above | First day of the month nearest the Participant's NRA above |
| **12.3** | **EARLY RETIREMENT PROVISIONS** | **EARLY RETIREMENT PROVISIONS** | **EARLY RETIREMENT PROVISIONS** | **EARLY RETIREMENT PROVISIONS** |
|  | a. | ☐ | Plan includes early retirement provisions. | Plan includes early retirement provisions. |
|  |  | i. | Requirements for early retirement are: | Requirements for early retirement are: |
|  |  |  | A. | Attainment of a specified age:<u> </u> *(< 65)* |
|  |  |  | B. | Later of specified age:<u> </u> *(< 65)* or completion of:<u> </u> years of Vesting Service |
|  |  | ii. | Early Retirement Date is the: | Early Retirement Date is the: |
|  |  |  | A. | Participant's ERA above |
|  |  |  | B. | First day of the month coinciding with or next following the date the Participant satisfies the early retirement requirements above |
|  |  |  | C. | First day of the month next following the date the Participant satisfies the early retirement requirements above |
| **SECTION 13. COMPENSATION** | **SECTION 13. COMPENSATION** | **SECTION 13. COMPENSATION** | **SECTION 13. COMPENSATION** | **SECTION 13. COMPENSATION** |
| **13.1** | **DEFINITION OF CONTRIBUTION COMPENSATION<sup>1</sup>** | **DEFINITION OF CONTRIBUTION COMPENSATION<sup>1</sup>** | **DEFINITION OF CONTRIBUTION COMPENSATION<sup>1</sup>** | **DEFINITION OF CONTRIBUTION COMPENSATION<sup>1</sup>** |
|  | *(****Note:*** *References to Employee Contributions include 401(k) Contributions, After-Tax Contributions, and separate QNECs, as applicable. Matching Contributions include Regular, Additional Discretionary, QMACs, and/or True-Up Matching Contributions. Nonelective Contributions include Standard and Additional Discretionary Nonelective Contributions.)* | *(****Note:*** *References to Employee Contributions include 401(k) Contributions, After-Tax Contributions, and separate QNECs, as applicable. Matching Contributions include Regular, Additional Discretionary, QMACs, and/or True-Up Matching Contributions. Nonelective Contributions include Standard and Additional Discretionary Nonelective Contributions.)* | *(****Note:*** *References to Employee Contributions include 401(k) Contributions, After-Tax Contributions, and separate QNECs, as applicable. Matching Contributions include Regular, Additional Discretionary, QMACs, and/or True-Up Matching Contributions. Nonelective Contributions include Standard and Additional Discretionary Nonelective Contributions.)* | *(****Note:*** *References to Employee Contributions include 401(k) Contributions, After-Tax Contributions, and separate QNECs, as applicable. Matching Contributions include Regular, Additional Discretionary, QMACs, and/or True-Up Matching Contributions. Nonelective Contributions include Standard and Additional Discretionary Nonelective Contributions.)* |

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  |  | **All**<br> **Contributions** | **Employee<sup>2</sup>** | **Matching** | **Nonelective<sup>3</sup>** | **Safe**<br> **Harbor<sup>2</sup>** |
| **Safe Harbor Compensation Definition** | **Safe Harbor Compensation Definition** |  |  |  |  |  |
| a. | W-2 | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| b. | W-2 less moving expenses only | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| c. | Section 3401(a) wages for withholding purposes | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| d. | General Section 415 | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| e. | Modified Section 415 | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |

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|:---|:---|:---|:---|:---|:---|:---|
| **Non-Safe Harbor Compensation Definition** | **Non-Safe Harbor Compensation Definition** |  |  |  |  |  |
| f. | Base pay | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. N/A |
| g. | Total compensation excluding non-cash compensation | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. N/A |
| h. | Regular rate of pay | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. N/A |
| i. | Other<sup>4</sup>:<u> </u> | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. N/A |

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|:---|:---|:---|
|  | *<sup>1</sup> Unless otherwise elected, Compensation (1) includes(i) amounts paid within the severance window described in Section 13.2 below if such amounts would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation and (ii) amounts deferred or excluded from taxable compensation under Code Section 125, 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b) and (2) excludes all other post-severance payments.* | *<sup>1</sup> Unless otherwise elected, Compensation (1) includes(i) amounts paid within the severance window described in Section 13.2 below if such amounts would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation and (ii) amounts deferred or excluded from taxable compensation under Code Section 125, 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b) and (2) excludes all other post-severance payments.* |
|  | *<sup>2</sup> A safe harbor definition of Compensation must be selected for Safe Harbor Contributions and, if the Plan is a QACA, for Employee contributions. However, non-safe-harbor exclusions (other than the exclusion of amounts above a specified dollar limit) may be selected, subject to testing under Code Section 414(s).* | *<sup>2</sup> A safe harbor definition of Compensation must be selected for Safe Harbor Contributions and, if the Plan is a QACA, for Employee contributions. However, non-safe-harbor exclusions (other than the exclusion of amounts above a specified dollar limit) may be selected, subject to testing under Code Section 414(s).* |
|  | *<sup>3</sup> If the Nonelective Contribution allocation formula is intended to satisfy the requirements for a design-based safe harbor, a safe harbor definition of Compensation must be selected. However, non-safe-harbor exclusions may be selected, subject to testing under Code Section 414(s).* | *<sup>3</sup> If the Nonelective Contribution allocation formula is intended to satisfy the requirements for a design-based safe harbor, a safe harbor definition of Compensation must be selected. However, non-safe-harbor exclusions may be selected, subject to testing under Code Section 414(s).* |
|  | *<sup>4</sup> Compensation must be defined so that it is definitely determinable and does not discriminate in favor of HCEs.* | *<sup>4</sup> Compensation must be defined so that it is definitely determinable and does not discriminate in favor of HCEs.* |
| **13.2** | **ADJUSTMENTS TO CONTRIBUTION COMPENSATION – INCLUSIONS.** | **ADJUSTMENTS TO CONTRIBUTION COMPENSATION – INCLUSIONS.** |
|  | a. | Contribution Compensation inclusions, as described in Section 13.2b below: |

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|:---|:---|:---|:---|:---|:---|:---|
|  | **List # in**<br> **13.2b** | **All<br>Contributions** | **Employee** | **Matching** | **Nonelective** | **Safe Harbor** |
| i. | Deemed 125 contributions | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| ii. | Post-severance accrued leave | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| iii. | Post-severance deferred comp | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| iv. | Post-severance disability payments | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |

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| | | | | |
|:---|:---|:---|:---|:---|
| b. | Description of Compensation inclusions: | Description of Compensation inclusions: | Description of Compensation inclusions: | Description of Compensation inclusions: |
|  | i. | Deemed 125 contributions. Where group health plan does not permit cash distribution in lieu of coverage unless Participant can certify that he has other health coverage, amounts not receivable because Participant cannot make requisite certification are treated as excluded under Code Section 125. | Deemed 125 contributions. Where group health plan does not permit cash distribution in lieu of coverage unless Participant can certify that he has other health coverage, amounts not receivable because Participant cannot make requisite certification are treated as excluded under Code Section 125. | Deemed 125 contributions. Where group health plan does not permit cash distribution in lieu of coverage unless Participant can certify that he has other health coverage, amounts not receivable because Participant cannot make requisite certification are treated as excluded under Code Section 125. |
|  | ii. | Post-severance accrued leave. Includes accrued bona fide sick, vacation or other leave, but only if the Participant would have been able to use such leave if his employment had continued and such amounts would have been included in Compensation if paid prior to severance from employment.<sup>1</sup> | Post-severance accrued leave. Includes accrued bona fide sick, vacation or other leave, but only if the Participant would have been able to use such leave if his employment had continued and such amounts would have been included in Compensation if paid prior to severance from employment.<sup>1</sup> | Post-severance accrued leave. Includes accrued bona fide sick, vacation or other leave, but only if the Participant would have been able to use such leave if his employment had continued and such amounts would have been included in Compensation if paid prior to severance from employment.<sup>1</sup> |
|  | iii. | Post-severance deferred compensation. Includes amounts received by the Participant pursuant to a non-qualified, unfunded deferred compensation plan, but only if and to the extent (1) the Participant would have received such payment at the same time if he had continued in employment, (2) such amounts would have been included in Compensation if paid prior to severance from employment, and (3) the payment is includable in the Participant's gross income. 1 | Post-severance deferred compensation. Includes amounts received by the Participant pursuant to a non-qualified, unfunded deferred compensation plan, but only if and to the extent (1) the Participant would have received such payment at the same time if he had continued in employment, (2) such amounts would have been included in Compensation if paid prior to severance from employment, and (3) the payment is includable in the Participant's gross income. 1 | Post-severance deferred compensation. Includes amounts received by the Participant pursuant to a non-qualified, unfunded deferred compensation plan, but only if and to the extent (1) the Participant would have received such payment at the same time if he had continued in employment, (2) such amounts would have been included in Compensation if paid prior to severance from employment, and (3) the payment is includable in the Participant's gross income. 1 |
|  | iv. | Post-severance amounts received by a Participant who is permanently and totally Disabled | Post-severance amounts received by a Participant who is permanently and totally Disabled | Post-severance amounts received by a Participant who is permanently and totally Disabled |
|  |  | A. | ☐ | Such amounts are only included in Compensation of NHCEs |
|  |  | B. | ☐ | Such amounts are only included in Compensation for the following period:<u> </u> |
|  |  | *<sup>1</sup> To be included, such amounts must be paid no later than the end of the post-severance window, which ends the later of (i) 2<sup>1</sup>⁄<sub>2</sub> months following severance or (2) the end of the year in which severance occurs.* | *<sup>1</sup> To be included, such amounts must be paid no later than the end of the post-severance window, which ends the later of (i) 2<sup>1</sup>⁄<sub>2</sub> months following severance or (2) the end of the year in which severance occurs.* | *<sup>1</sup> To be included, such amounts must be paid no later than the end of the post-severance window, which ends the later of (i) 2<sup>1</sup>⁄<sub>2</sub> months following severance or (2) the end of the year in which severance occurs.* |

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|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **13.3** | **ADJUSTMENTS TO CONTRIBUTION COMPENSATION – EXCLUSIONS** | **ADJUSTMENTS TO CONTRIBUTION COMPENSATION – EXCLUSIONS** | **ADJUSTMENTS TO CONTRIBUTION COMPENSATION – EXCLUSIONS** | **ADJUSTMENTS TO CONTRIBUTION COMPENSATION – EXCLUSIONS** | **ADJUSTMENTS TO CONTRIBUTION COMPENSATION – EXCLUSIONS** | **ADJUSTMENTS TO CONTRIBUTION COMPENSATION – EXCLUSIONS** | **ADJUSTMENTS TO CONTRIBUTION COMPENSATION – EXCLUSIONS** | **ADJUSTMENTS TO CONTRIBUTION COMPENSATION – EXCLUSIONS** |
|  | a. | Contribution Compensation exclusions, as described in Section 13.3b below: | Contribution Compensation exclusions, as described in Section 13.3b below: | Contribution Compensation exclusions, as described in Section 13.3b below: | Contribution Compensation exclusions, as described in Section 13.3b below: | Contribution Compensation exclusions, as described in Section 13.3b below: | Contribution Compensation exclusions, as described in Section 13.3b below: | Contribution Compensation exclusions, as described in Section 13.3b below: |
|  |  |  | **List # in**<br> **13.3b** | **All<br>Contributions** | **Employee<sup>1</sup>** | **Matching** | **Nonelective<sup>2</sup>** | **Safe Harbor<sup>1</sup>** |
|  |  | i. | All elective contributions made by the participant that are not required to be included in taxable income | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | ii. | Elective contributions described in i. above, except 401(k) Contributions | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | iii. | Reimbursements, expense allowances, fringe benefits, etc. | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | iv. | Bonuses | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | v. | Overtime | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | vi. | Commissions | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | vii. | Taxable value of stock | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | viii. | Regular post-severance compensation | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | ix. | Pre-participation Compensation | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | x. | Military Differential Pay | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | xi. | Compensation exceeding specified dollar amount | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | xii. | Other amounts | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  |  | xiii. | Special exclusions for HCEs | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
|  | *<sup>1</sup> A safe harbor definition of Compensation must be selected for Safe Harbor Contributions and, if the Plan is a QACA, for Employee contributions. However, non-safe-harbor exclusions (other than the exclusion of amounts above a specified dollar limit) may be selected, subject to testing under Code Section 414(s).* | *<sup>1</sup> A safe harbor definition of Compensation must be selected for Safe Harbor Contributions and, if the Plan is a QACA, for Employee contributions. However, non-safe-harbor exclusions (other than the exclusion of amounts above a specified dollar limit) may be selected, subject to testing under Code Section 414(s).* | *<sup>1</sup> A safe harbor definition of Compensation must be selected for Safe Harbor Contributions and, if the Plan is a QACA, for Employee contributions. However, non-safe-harbor exclusions (other than the exclusion of amounts above a specified dollar limit) may be selected, subject to testing under Code Section 414(s).* | *<sup>1</sup> A safe harbor definition of Compensation must be selected for Safe Harbor Contributions and, if the Plan is a QACA, for Employee contributions. However, non-safe-harbor exclusions (other than the exclusion of amounts above a specified dollar limit) may be selected, subject to testing under Code Section 414(s).* | *<sup>1</sup> A safe harbor definition of Compensation must be selected for Safe Harbor Contributions and, if the Plan is a QACA, for Employee contributions. However, non-safe-harbor exclusions (other than the exclusion of amounts above a specified dollar limit) may be selected, subject to testing under Code Section 414(s).* | *<sup>1</sup> A safe harbor definition of Compensation must be selected for Safe Harbor Contributions and, if the Plan is a QACA, for Employee contributions. However, non-safe-harbor exclusions (other than the exclusion of amounts above a specified dollar limit) may be selected, subject to testing under Code Section 414(s).* | *<sup>1</sup> A safe harbor definition of Compensation must be selected for Safe Harbor Contributions and, if the Plan is a QACA, for Employee contributions. However, non-safe-harbor exclusions (other than the exclusion of amounts above a specified dollar limit) may be selected, subject to testing under Code Section 414(s).* | *<sup>1</sup> A safe harbor definition of Compensation must be selected for Safe Harbor Contributions and, if the Plan is a QACA, for Employee contributions. However, non-safe-harbor exclusions (other than the exclusion of amounts above a specified dollar limit) may be selected, subject to testing under Code Section 414(s).* |
|  | *<sup>2</sup> If the Nonelective Contribution allocation formula is intended to satisfy the requirements for a design-based safe harbor, a safe harbor definition of Compensation must be selected. However, non-safe-harbor exclusions (described in iv through xii in 13.3b below) may be selected, subject to testing under Code Section 414(s).* | *<sup>2</sup> If the Nonelective Contribution allocation formula is intended to satisfy the requirements for a design-based safe harbor, a safe harbor definition of Compensation must be selected. However, non-safe-harbor exclusions (described in iv through xii in 13.3b below) may be selected, subject to testing under Code Section 414(s).* | *<sup>2</sup> If the Nonelective Contribution allocation formula is intended to satisfy the requirements for a design-based safe harbor, a safe harbor definition of Compensation must be selected. However, non-safe-harbor exclusions (described in iv through xii in 13.3b below) may be selected, subject to testing under Code Section 414(s).* | *<sup>2</sup> If the Nonelective Contribution allocation formula is intended to satisfy the requirements for a design-based safe harbor, a safe harbor definition of Compensation must be selected. However, non-safe-harbor exclusions (described in iv through xii in 13.3b below) may be selected, subject to testing under Code Section 414(s).* | *<sup>2</sup> If the Nonelective Contribution allocation formula is intended to satisfy the requirements for a design-based safe harbor, a safe harbor definition of Compensation must be selected. However, non-safe-harbor exclusions (described in iv through xii in 13.3b below) may be selected, subject to testing under Code Section 414(s).* | *<sup>2</sup> If the Nonelective Contribution allocation formula is intended to satisfy the requirements for a design-based safe harbor, a safe harbor definition of Compensation must be selected. However, non-safe-harbor exclusions (described in iv through xii in 13.3b below) may be selected, subject to testing under Code Section 414(s).* | *<sup>2</sup> If the Nonelective Contribution allocation formula is intended to satisfy the requirements for a design-based safe harbor, a safe harbor definition of Compensation must be selected. However, non-safe-harbor exclusions (described in iv through xii in 13.3b below) may be selected, subject to testing under Code Section 414(s).* | *<sup>2</sup> If the Nonelective Contribution allocation formula is intended to satisfy the requirements for a design-based safe harbor, a safe harbor definition of Compensation must be selected. However, non-safe-harbor exclusions (described in iv through xii in 13.3b below) may be selected, subject to testing under Code Section 414(s).* |
|  | b. | Description of Compensation exclusions: | Description of Compensation exclusions: | Description of Compensation exclusions: | Description of Compensation exclusions: | Description of Compensation exclusions: | Description of Compensation exclusions: | Description of Compensation exclusions: |
|  |  | i. | Exclude amounts deferred or excluded from taxable compensation under Code Section 125, 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b) | Exclude amounts deferred or excluded from taxable compensation under Code Section 125, 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b) | Exclude amounts deferred or excluded from taxable compensation under Code Section 125, 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b) | Exclude amounts deferred or excluded from taxable compensation under Code Section 125, 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b) | Exclude amounts deferred or excluded from taxable compensation under Code Section 125, 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b) | Exclude amounts deferred or excluded from taxable compensation under Code Section 125, 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b) |
|  |  | ii. | Exclude amounts described in i. above, except for 401(k) Contributions | Exclude amounts described in i. above, except for 401(k) Contributions | Exclude amounts described in i. above, except for 401(k) Contributions | Exclude amounts described in i. above, except for 401(k) Contributions | Exclude amounts described in i. above, except for 401(k) Contributions | Exclude amounts described in i. above, except for 401(k) Contributions |
|  |  | iii. | Exclude reimbursements or other expense allowances, fringe benefits, moving expenses, deferred compensation, and welfare benefits. | Exclude reimbursements or other expense allowances, fringe benefits, moving expenses, deferred compensation, and welfare benefits. | Exclude reimbursements or other expense allowances, fringe benefits, moving expenses, deferred compensation, and welfare benefits. | Exclude reimbursements or other expense allowances, fringe benefits, moving expenses, deferred compensation, and welfare benefits. | Exclude reimbursements or other expense allowances, fringe benefits, moving expenses, deferred compensation, and welfare benefits. | Exclude reimbursements or other expense allowances, fringe benefits, moving expenses, deferred compensation, and welfare benefits. |
|  |  | iv. | Exclude bonuses6.2 | Exclude bonuses6.2 | Exclude bonuses6.2 | Exclude bonuses6.2 | Exclude bonuses6.2 | Exclude bonuses6.2 |
|  |  | v. | Exclude overtime | Exclude overtime | Exclude overtime | Exclude overtime | Exclude overtime | Exclude overtime |
|  |  | vi. | Exclude commissions | Exclude commissions | Exclude commissions | Exclude commissions | Exclude commissions | Exclude commissions |
|  |  | vii. | Exclude taxable value of stock: Amounts realized from the exercise of any non-qualified stock option, or where restricted stock *(or property)* held by the Participant either becomes freely transferable or is no longer subject to a substantial risk of forfeiture, and amounts realized from the sale, exchange, or other disposition of stock acquired under a qualified stock option are all excluded from Compensation. | Exclude taxable value of stock: Amounts realized from the exercise of any non-qualified stock option, or where restricted stock *(or property)* held by the Participant either becomes freely transferable or is no longer subject to a substantial risk of forfeiture, and amounts realized from the sale, exchange, or other disposition of stock acquired under a qualified stock option are all excluded from Compensation. | Exclude taxable value of stock: Amounts realized from the exercise of any non-qualified stock option, or where restricted stock *(or property)* held by the Participant either becomes freely transferable or is no longer subject to a substantial risk of forfeiture, and amounts realized from the sale, exchange, or other disposition of stock acquired under a qualified stock option are all excluded from Compensation. | Exclude taxable value of stock: Amounts realized from the exercise of any non-qualified stock option, or where restricted stock *(or property)* held by the Participant either becomes freely transferable or is no longer subject to a substantial risk of forfeiture, and amounts realized from the sale, exchange, or other disposition of stock acquired under a qualified stock option are all excluded from Compensation. | Exclude taxable value of stock: Amounts realized from the exercise of any non-qualified stock option, or where restricted stock *(or property)* held by the Participant either becomes freely transferable or is no longer subject to a substantial risk of forfeiture, and amounts realized from the sale, exchange, or other disposition of stock acquired under a qualified stock option are all excluded from Compensation. | Exclude taxable value of stock: Amounts realized from the exercise of any non-qualified stock option, or where restricted stock *(or property)* held by the Participant either becomes freely transferable or is no longer subject to a substantial risk of forfeiture, and amounts realized from the sale, exchange, or other disposition of stock acquired under a qualified stock option are all excluded from Compensation. |
|  |  | viii. | Exclude regular post-severance compensation paid within post-severance window<sup>1</sup>: Amounts that would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation that would be included in contribution Compensation if paid prior to termination. | Exclude regular post-severance compensation paid within post-severance window<sup>1</sup>: Amounts that would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation that would be included in contribution Compensation if paid prior to termination. | Exclude regular post-severance compensation paid within post-severance window<sup>1</sup>: Amounts that would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation that would be included in contribution Compensation if paid prior to termination. | Exclude regular post-severance compensation paid within post-severance window<sup>1</sup>: Amounts that would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation that would be included in contribution Compensation if paid prior to termination. | Exclude regular post-severance compensation paid within post-severance window<sup>1</sup>: Amounts that would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation that would be included in contribution Compensation if paid prior to termination. | Exclude regular post-severance compensation paid within post-severance window<sup>1</sup>: Amounts that would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation that would be included in contribution Compensation if paid prior to termination. |
|  |  | ix. | Compensation earned before meeting the participation requirements described in Section 9 and Section 10. | Compensation earned before meeting the participation requirements described in Section 9 and Section 10. | Compensation earned before meeting the participation requirements described in Section 9 and Section 10. | Compensation earned before meeting the participation requirements described in Section 9 and Section 10. | Compensation earned before meeting the participation requirements described in Section 9 and Section 10. | Compensation earned before meeting the participation requirements described in Section 9 and Section 10. |
|  |  | x. | Exclude military differential pay | Exclude military differential pay | Exclude military differential pay | Exclude military differential pay | Exclude military differential pay | Exclude military differential pay |
|  |  | xi. | Exclude Compensation in excess of: $*(* | Exclude Compensation in excess of: $*(* | Exclude Compensation in excess of: $*(* | Exclude Compensation in excess of: $*(* | Exclude Compensation in excess of: $*(* | Exclude Compensation in excess of: $*(* |

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|:---|:---|:---|:---|:---|
|  |  | xii. | Other exclusions *(contribution Compensation)<sup>2</sup>*: | Other exclusions *(contribution Compensation)<sup>2</sup>*: |
|  |  |  | sign on bonuses, disability pay, workers compensation, severance pay, service related cash awards, any amounts which constitute tax gross ups of taxable amounts, any amounts deferred under, or contributed to, a non-qualified deferred compensation plan, the CEO discretionary bonus, and referral awards. | sign on bonuses, disability pay, workers compensation, severance pay, service related cash awards, any amounts which constitute tax gross ups of taxable amounts, any amounts deferred under, or contributed to, a non-qualified deferred compensation plan, the CEO discretionary bonus, and referral awards. |
|  |  | xiii. | Special Compensation exclusions apply to HCEs only2: | Special Compensation exclusions apply to HCEs only2: |
|  |  | *<sup>1</sup> The post-severance window begins on the Participant's severance date and ends the later of (i) 2<sup>1</sup>⁄<sub>2</sub> months following severance or (2) the end of the year in which severance occurs.* | *<sup>1</sup> The post-severance window begins on the Participant's severance date and ends the later of (i) 2<sup>1</sup>⁄<sub>2</sub> months following severance or (2) the end of the year in which severance occurs.* | *<sup>1</sup> The post-severance window begins on the Participant's severance date and ends the later of (i) 2<sup>1</sup>⁄<sub>2</sub> months following severance or (2) the end of the year in which severance occurs.* |
|  |  | *<sup>2</sup> Any exclusion from Compensation must be described in such a manner that it is definitely determinable.* | *<sup>2</sup> Any exclusion from Compensation must be described in such a manner that it is definitely determinable.* | *<sup>2</sup> Any exclusion from Compensation must be described in such a manner that it is definitely determinable.* |
| **13.4** | **DEFINITION OF ADP/ACP TEST COMPENSATION AND 415 COMPENSATION** | **DEFINITION OF ADP/ACP TEST COMPENSATION AND 415 COMPENSATION** | **DEFINITION OF ADP/ACP TEST COMPENSATION AND 415 COMPENSATION** | **DEFINITION OF ADP/ACP TEST COMPENSATION AND 415 COMPENSATION** |
|  | a. | Compensation for purposes of ADP/ACP testing is any 414(s) compliant definition designated by the Administrator. | Compensation for purposes of ADP/ACP testing is any 414(s) compliant definition designated by the Administrator. | Compensation for purposes of ADP/ACP testing is any 414(s) compliant definition designated by the Administrator. |
|  | b. | "415 compensation" is: | "415 compensation" is: | "415 compensation" is: |
|  |  | *(Unless otherwise elected in 13.6 below, "415 compensation" also applies for purposes of HCE determinations and for top-heavy purposes.)* | *(Unless otherwise elected in 13.6 below, "415 compensation" also applies for purposes of HCE determinations and for top-heavy purposes.)* | *(Unless otherwise elected in 13.6 below, "415 compensation" also applies for purposes of HCE determinations and for top-heavy purposes.)* |
|  |  | i. | ☒ | W-2 |
|  |  | ii. | ☐ | W-2 less moving expenses only |
|  |  | iii. | ☐ | Section 3401(a) wages for withholding purposes |
|  |  | iv. | ☐ | General Section 415 *(all specific inclusions in 1.415(c)-2(b) and all specific exclusions in 1.415(c)-2(c))* |
|  |  | v. | ☐ | Modified Section 415 *(safe harbor definition in 1.415(c)-2(d)(2): includes only general inclusions in 1.415(c)-(b)(1) or (2) and all specific exclusions under 1.415(c)-2(c))* |
| **13.5** | **ADJUSTMENTS TO 415 COMPENSATION** | **ADJUSTMENTS TO 415 COMPENSATION** | **ADJUSTMENTS TO 415 COMPENSATION** | **ADJUSTMENTS TO 415 COMPENSATION** |
|  | a. | "415 compensation"1 <u>inclusions</u>, as described in Section 13.2 above: | "415 compensation"1 <u>inclusions</u>, as described in Section 13.2 above: | "415 compensation"1 <u>inclusions</u>, as described in Section 13.2 above: |
|  |  | i. | ☒ | Deemed 125 amounts |
|  |  | ii. | ☐ | Post-severance accrued leave |
|  |  | iii. | ☐ | Post-severance deferred compensation |
|  |  | iv. | ☐ | Post-severance disability payments |
|  |  |  | A. | Such amounts are only included in Compensation of NHCEs |
|  |  |  | B. | Such amounts are only included in Compensation for the following period:<u> </u> |
|  |  | ***<sup>1</sup>****"415 compensation" includes amounts paid within the severance window (as described in Section 13.2 above) if such amounts would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation. Except as elected above, "415 compensation" excludes all other post-severance payments.* | ***<sup>1</sup>****"415 compensation" includes amounts paid within the severance window (as described in Section 13.2 above) if such amounts would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation. Except as elected above, "415 compensation" excludes all other post-severance payments.* | ***<sup>1</sup>****"415 compensation" includes amounts paid within the severance window (as described in Section 13.2 above) if such amounts would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation. Except as elected above, "415 compensation" excludes all other post-severance payments.* |
| **13.6** | ☐ | **ALTERNATIVE 415 COMPENSATION DEFINITIONS** | **ALTERNATIVE 415 COMPENSATION DEFINITIONS** | **ALTERNATIVE 415 COMPENSATION DEFINITIONS** |
|  | a. | ☐ | A different definition of "415 compensation" applies for purposes of HCE determinations | A different definition of "415 compensation" applies for purposes of HCE determinations |
|  |  | i. | "415 compensation" means compensation as defined in<u> </u> *(fill in the number of the definition in 13.4b above that applies)* | "415 compensation" means compensation as defined in<u> </u> *(fill in the number of the definition in 13.4b above that applies)* |
|  |  | ii. | "415 compensation" includes amounts described in 13.5a above as follows:<u> </u> *(fill in the number of any applicable inclusions)* | "415 compensation" includes amounts described in 13.5a above as follows:<u> </u> *(fill in the number of any applicable inclusions)* |
|  | b. | ☐ | A different definition of "415 compensation" applies for top-heavy purposes | A different definition of "415 compensation" applies for top-heavy purposes |
|  |  | i. | "415 compensation" means compensation as defined in<u> </u> *(fill in the number of the definition in 13.4b above that applies)* | "415 compensation" means compensation as defined in<u> </u> *(fill in the number of the definition in 13.4b above that applies)* |
|  |  | ii. | "415 compensation" includes amounts described in 13.5a above as follows:<u> </u> *(fill in the number of any applicable inclusions)* | "415 compensation" includes amounts described in 13.5a above as follows:<u> </u> *(fill in the number of any applicable inclusions)* |

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| **SECTION 14.** | **SECTION 14.** | **SECTION 14.** | **EMPLOYEE CONTRIBUTIONS** | **EMPLOYEE CONTRIBUTIONS** | **EMPLOYEE CONTRIBUTIONS** |
| **14.1** | **401(K) CONTRIBUTIONS** | **401(K) CONTRIBUTIONS** | **401(K) CONTRIBUTIONS** | **401(K) CONTRIBUTIONS** | **401(K) CONTRIBUTIONS** |
|  | a. | 401(k) Contribution election limit: | 401(k) Contribution election limit: | 401(k) Contribution election limit: | 401(k) Contribution election limit: |
|  |  | i. | Limit applicable to all Eligible Employees, unless separate limit is specified for HCEs in ii below | Limit applicable to all Eligible Employees, unless separate limit is specified for HCEs in ii below | Limit applicable to all Eligible Employees, unless separate limit is specified for HCEs in ii below |
|  |  |  | A. | ☒ | Up to 85% of Compensation each payroll period *(if Catch-Up 401(k) Contributions are permitted and are aggregated with other Elective Deferrals in applying this limit, the limit must not be less than 75% of Compensation)* |
|  |  |  |  | 1. | ☒ Minimum 401(k) Contribution is 1% (< 100%) of Compensation each payroll period |
|  |  |  | B. | ☐ | No limit – Participants may contribute up to 100% of currently available Compensation each payroll period, subject to the limitations under Code Sections 402(g) and 415 |
|  |  | ii. | ☐ | Separate contribution limit for HCEs will be: | Separate contribution limit for HCEs will be: |
|  |  |  | A. | ☐ | Percentage of Compensation specified in Plan:<u> </u> % *(*< *100%)* of Compensation each payroll period |
|  |  |  | B. | ☐ | Administrator determines and communicates contribution limit at least annually based on current or prior year's participation by NHCEs |
|  |  |  |  | *(Even absent a selection above, the Plan allows contributions for HCEs to be limited or suspended during the Plan Year if the Administrator anticipates a testing failure or 402(g) violation.)* | *(Even absent a selection above, the Plan allows contributions for HCEs to be limited or suspended during the Plan Year if the Administrator anticipates a testing failure or 402(g) violation.)* |
|  |  | iii. | ☒ | Participants may make separate elections in excess of the payroll period limit as follows: *(select all that apply)* | Participants may make separate elections in excess of the payroll period limit as follows: *(select all that apply)* |
|  |  |  | *(A Participant's annual 401(k) Contributions, including those made by separate election, may not exceed the payroll period limit elected above, if any, multiplied by the number of payroll periods in the Plan Year.)* | *(A Participant's annual 401(k) Contributions, including those made by separate election, may not exceed the payroll period limit elected above, if any, multiplied by the number of payroll periods in the Plan Year.)* | *(A Participant's annual 401(k) Contributions, including those made by separate election, may not exceed the payroll period limit elected above, if any, multiplied by the number of payroll periods in the Plan Year.)* |
|  |  |  | A. | ☒ | Separate bonus election. Participants may contribute up to: 85% *(*< *100%)* of designated bonuses. *(Compensation must include bonuses.)* |
|  |  |  | B. | ☐ | Separate commissions election. Participants may contribute up to:<u> </u>% *(< 100%)* of designated commissions. *(Compensation must include commissions.)* |
|  | b. | ☒ | Participants may make Catch-Up 401(k) Contributions | Participants may make Catch-Up 401(k) Contributions | Participants may make Catch-Up 401(k) Contributions |
|  | c. | ☒ | Participants may designate 401(k) Contributions as Roth 401(k) Contributions | Participants may designate 401(k) Contributions as Roth 401(k) Contributions | Participants may designate 401(k) Contributions as Roth 401(k) Contributions |
|  | d. | ☒ | 401(k) Contributions will commence as soon as administratively practicable after election. | 401(k) Contributions will commence as soon as administratively practicable after election. | 401(k) Contributions will commence as soon as administratively practicable after election. |
|  | e. | ☐ | Automatic Contribution Arrangement ("ACA"). Eligible Participants who do not affirmatively elect against automatic contributions will have 401(k) Contributions made to the Plan in accordance with ADDENDUM D. The ACA includes: | Automatic Contribution Arrangement ("ACA"). Eligible Participants who do not affirmatively elect against automatic contributions will have 401(k) Contributions made to the Plan in accordance with ADDENDUM D. The ACA includes: | Automatic Contribution Arrangement ("ACA"). Eligible Participants who do not affirmatively elect against automatic contributions will have 401(k) Contributions made to the Plan in accordance with ADDENDUM D. The ACA includes: |
|  |  | i. | ☐ | An ACA that is not a QACA or an EACA | An ACA that is not a QACA or an EACA |
|  |  | ii. | ☐ | An ACA that is a Qualified Automatic Contribution Arrangement ("QACA"). | An ACA that is a Qualified Automatic Contribution Arrangement ("QACA"). |
|  |  | iii. | ☐ | An ACA that is an Eligible Automatic Contribution Arrangement ("EACA") but is not a QACA. | An ACA that is an Eligible Automatic Contribution Arrangement ("EACA") but is not a QACA. |
|  | f. | ☐ | Automatic Escalation. Eligible Participants who do not affirmatively elect otherwise will have their 401(k) Contributions increased automatically in accordance with ADDENDUM D. | Automatic Escalation. Eligible Participants who do not affirmatively elect otherwise will have their 401(k) Contributions increased automatically in accordance with ADDENDUM D. | Automatic Escalation. Eligible Participants who do not affirmatively elect otherwise will have their 401(k) Contributions increased automatically in accordance with ADDENDUM D. |
| **14.2** | **CURRENT AFTER-TAX CONTRIBUTIONS** | **CURRENT AFTER-TAX CONTRIBUTIONS** | **CURRENT AFTER-TAX CONTRIBUTIONS** | **CURRENT AFTER-TAX CONTRIBUTIONS** | **CURRENT AFTER-TAX CONTRIBUTIONS** |
|  | a. | Unless a different limit is specified for HCEs in ii below, all Eligible Employees may make After-Tax Contributions by payroll withholding in an amount up to 85% *(< 100%)* of Compensation each payroll period | Unless a different limit is specified for HCEs in ii below, all Eligible Employees may make After-Tax Contributions by payroll withholding in an amount up to 85% *(< 100%)* of Compensation each payroll period | Unless a different limit is specified for HCEs in ii below, all Eligible Employees may make After-Tax Contributions by payroll withholding in an amount up to 85% *(< 100%)* of Compensation each payroll period | Unless a different limit is specified for HCEs in ii below, all Eligible Employees may make After-Tax Contributions by payroll withholding in an amount up to 85% *(< 100%)* of Compensation each payroll period |
|  |  | i. | ☒ | Minimum After-Tax Contribution is 1% *(< 100%)* of Compensation each payroll period | Minimum After-Tax Contribution is 1% *(< 100%)* of Compensation each payroll period |
|  |  | ii. | ☐ | Separate contribution limit for HCEs will be: | Separate contribution limit for HCEs will be: |
|  |  |  | A. | ☐ | Percentage of Compensation specified in Plan:<u> </u>% *(< 100%)* of Compensation each payroll period |
|  |  |  | B. | ☐ | Administrator determines and communicates contribution limit at least annually based on current or prior year's participation by NHCEs |
|  |  |  |  | *(Even absent a selection above, the Plan allows contributions for HCEs to be limited or suspended during the Plan Year if the Administrator anticipates a testing failure.)* | *(Even absent a selection above, the Plan allows contributions for HCEs to be limited or suspended during the Plan Year if the Administrator anticipates a testing failure.)* |
|  | b. | ☐ | Combined After-Tax and 401(k) Contributions may not exceed<u> </u> % *(< 100%)* of Compensation | Combined After-Tax and 401(k) Contributions may not exceed<u> </u> % *(< 100%)* of Compensation | Combined After-Tax and 401(k) Contributions may not exceed<u> </u> % *(< 100%)* of Compensation |
|  | c. | After-Tax Contributions will commence as soon as administratively practicable after election. | After-Tax Contributions will commence as soon as administratively practicable after election. | After-Tax Contributions will commence as soon as administratively practicable after election. | After-Tax Contributions will commence as soon as administratively practicable after election. |
| **14.3** | **MODIFICATIONS OF EMPLOYEE CONTRIBUTION ELECTIONS** | **MODIFICATIONS OF EMPLOYEE CONTRIBUTION ELECTIONS** | **MODIFICATIONS OF EMPLOYEE CONTRIBUTION ELECTIONS** | **MODIFICATIONS OF EMPLOYEE CONTRIBUTION ELECTIONS** | **MODIFICATIONS OF EMPLOYEE CONTRIBUTION ELECTIONS** |
|  | a. | A Participant may initiate a change to the amount of his 401(k) Contributions and/or After-Tax Contributions or initiate a change to the designation of his 401(k) Contributions as Pre-Tax or Roth 401(k) Contributions as of any date or dates prescribed by the Administrator, but not less frequently than annually. | A Participant may initiate a change to the amount of his 401(k) Contributions and/or After-Tax Contributions or initiate a change to the designation of his 401(k) Contributions as Pre-Tax or Roth 401(k) Contributions as of any date or dates prescribed by the Administrator, but not less frequently than annually. | A Participant may initiate a change to the amount of his 401(k) Contributions and/or After-Tax Contributions or initiate a change to the designation of his 401(k) Contributions as Pre-Tax or Roth 401(k) Contributions as of any date or dates prescribed by the Administrator, but not less frequently than annually. | A Participant may initiate a change to the amount of his 401(k) Contributions and/or After-Tax Contributions or initiate a change to the designation of his 401(k) Contributions as Pre-Tax or Roth 401(k) Contributions as of any date or dates prescribed by the Administrator, but not less frequently than annually. |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **14.4** | **ROLLOVER CONTRIBUTIONS** | **ROLLOVER CONTRIBUTIONS** | **ROLLOVER CONTRIBUTIONS** | **ROLLOVER CONTRIBUTIONS** | **ROLLOVER CONTRIBUTIONS** |
|  | a. | Eligibility. In addition to Covered Employees who have satisfied the requirements for Plan participation, the following may make Rollover Contributions to the Plan: *(select any that apply)* | Eligibility. In addition to Covered Employees who have satisfied the requirements for Plan participation, the following may make Rollover Contributions to the Plan: *(select any that apply)* | Eligibility. In addition to Covered Employees who have satisfied the requirements for Plan participation, the following may make Rollover Contributions to the Plan: *(select any that apply)* | Eligibility. In addition to Covered Employees who have satisfied the requirements for Plan participation, the following may make Rollover Contributions to the Plan: *(select any that apply)* |
|  |  | i. | ☒ | Covered Employees who have not yet met the age and/or service requirements applicable to Employee contributions. | Covered Employees who have not yet met the age and/or service requirements applicable to Employee contributions. |
|  |  | ii. | ☐ | Subject to any election in A below, any Employee, without regard to whether he (i) is a Covered Employee or (ii) has met any age or service requirements applicable to Employee contributions | Subject to any election in A below, any Employee, without regard to whether he (i) is a Covered Employee or (ii) has met any age or service requirements applicable to Employee contributions |
|  |  |  | A. | ☐ | Excludes Employees of a Related Employer that is not a participating Employer |
|  |  | iii. | ☐ | The former Employees designated below: *(select all that apply)* | The former Employees designated below: *(select all that apply)* |
|  |  |  | A. | ☐ | Former Participants who retain an Account under the Plan |
|  |  |  | B. | ☐ | Former Employees designated by the Plan Sponsor *(e.g., former Employees with benefits under a terminating DB plan maintained by the Plan Sponsor)*: |
|  | b. | Permitted Rollover Contributions. The following types of rollovers are permitted under the Plan: | Permitted Rollover Contributions. The following types of rollovers are permitted under the Plan: | Permitted Rollover Contributions. The following types of rollovers are permitted under the Plan: | Permitted Rollover Contributions. The following types of rollovers are permitted under the Plan: |
|  |  | *(Unless specifically included below, designated Roth Contributions and After-Tax Employee Contributions will be excluded.)* | *(Unless specifically included below, designated Roth Contributions and After-Tax Employee Contributions will be excluded.)* | *(Unless specifically included below, designated Roth Contributions and After-Tax Employee Contributions will be excluded.)* | *(Unless specifically included below, designated Roth Contributions and After-Tax Employee Contributions will be excluded.)* |
|  |  | i. | ☒ | Direct rollovers (rollover is made directly to Plan from another eligible retirement plan, annuity contract or an individual retirement account) are accepted under the Plan from the following sources *(select all that apply)*: | Direct rollovers (rollover is made directly to Plan from another eligible retirement plan, annuity contract or an individual retirement account) are accepted under the Plan from the following sources *(select all that apply)*: |
|  |  |  | A. | ☒ | A qualified plan described in Code Section 401(a) or 403(a) |
|  |  |  |  | 1. | Rollover may include designated Roth contributions |
|  |  |  |  | 2. | Rollover may include after-tax employee contributions |
|  |  |  | B. | ☒ | A tax-exempt plan described in Code Section 403(b) |
|  |  |  |  | 1. | Rollover may include designated Roth contributions |
|  |  |  |  | 2. | Rollover may include after-tax employee contributions |
|  |  |  | C. | ☒ | An eligible plan under Code Section 457(b) which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state |
|  |  |  |  | 1. | Rollover may include designated Roth contributions |
|  |  |  | D. | ☒ | An individual retirement account or annuity under Code Section 408(a) or (b), excluding amounts not otherwise taxable to the individual upon distribution (i.e., After-Tax Contributions). |
|  |  |  |  | 1. | Rollovers are limited to assets of the IRA attributable to prior rollover from a qualified plan *(conduit IRA)* |
|  |  |  |  |  | The above limitation does not apply to IRAs maintained as part of a simplified employee pension under Code Section 408(k), a SIMPLE plan under Code Section 408(p), or similar employer-sponsored retirement vehicle |
|  |  | ii. | ☒ | Indirect rollovers (rollover is made by individual after receiving actual distribution from another eligible retirement plan) are accepted under the Plan from the following sources *(select all that apply)*: | Indirect rollovers (rollover is made by individual after receiving actual distribution from another eligible retirement plan) are accepted under the Plan from the following sources *(select all that apply)*: |
|  |  |  | A. | ☒ | A qualified plan described in Code Section 401(a) or 403(a) |
|  |  |  |  | 1. | Indirect rollovers may include distributions from designated Roth accounts not otherwise taxable |
|  |  |  | B. | ☒ | A tax-exempt plan described in Code Section 403(b) |
|  |  |  |  | 1. | Indirect rollovers may include distributions from designated Roth accounts not otherwise taxable |
|  |  |  | C. | ☒ | An eligible plan under Code Section 457(b) which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state |
|  |  |  |  | 1. | Indirect rollovers may include distributions from designated Roth accounts not otherwise taxable |
|  |  |  | D. | ☒ | An individual retirement account or annuity under Code Section 408(a) or (b), excluding amounts not otherwise taxable to the individual upon distribution (i.e., After-Tax Contributions) |
|  |  |  |  | 1. | Rollovers are limited to assets of the IRA attributable to prior rollover from a qualified plan *(conduit IRA)* |
|  |  |  |  |  | The above limitation does not apply to IRAs maintained as part of a simplified employee pension under Code Section 408(k), a SIMPLE plan under Code Section 408(p), or similar employer-sponsored retirement vehicle |
|  |  | iii. | ☒ | In-Plan Roth Rollover Contributions. *An In-Plan Roth rollover will not eliminate any Code Section 411(d)(6) protected benefit of distribution rights attributable to the amount being rolled over.* | In-Plan Roth Rollover Contributions. *An In-Plan Roth rollover will not eliminate any Code Section 411(d)(6) protected benefit of distribution rights attributable to the amount being rolled over.* |
|  |  |  | A. | ☒ | In-Plan Roth Rollover of Distributable Amounts. A Participant may elect to make an In-Plan Roth Rollover Contribution of any amount held in his Account *(other than amounts attributable to designated Roth contributions)* that is *(select all that apply)*: |
|  |  |  |  | 1. | Eligible for non-hardship withdrawal in accordance with the provisions of Section 26. |
|  |  |  |  |  | The limitations on withdrawals specified in Section 26 *(e.g., limit on number of withdrawals)* do not apply to a withdrawal made for purposes of In-Plan Roth Rollover Contributions. |

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| | | | | |
|:---|:---|:---|:---|:---|
|  | 2. | ☐ | Eligible for non-hardship withdrawal as provided below. The following withdrawal provisions apply solely for purposes of making In-Plan Roth Rollover Contributions. | Eligible for non-hardship withdrawal as provided below. The following withdrawal provisions apply solely for purposes of making In-Plan Roth Rollover Contributions. |
|  |  | a. | ☐ | Withdrawal is permitted at any time from the following: |
|  |  |  | i. | ☐ After-Tax Contributions |
|  |  |  | ii. | ☐ Rollover Contributions |
|  |  |  | iii. | ☐ After-Tax Rollover Contributions |
|  |  |  | iv. | ☐ QVECs |
|  |  | b. | ☐ | Withdrawal is permitted upon reaching the specified age from the following: |
|  |  |  | i. | ☐ After-Tax Contributions at age  |
|  |  |  | ii. | ☐ Rollover Contributions at age  |
|  |  |  | iii. | ☐ After-Tax Rollover Contributions at age<u> </u> |
|  |  |  | iv. | ☐ Pre-Tax 401(k) Contributions at age *(> 59*<sup>1</sup>⁄<sub>2</sub>*)*  |
|  |  |  | v. | ☐ Safe Harbor Contributions at age *(> 59*<sup>1</sup>⁄<sub>2</sub>*)*  |
|  |  |  | vi. | ☐ Prior Safe Harbor Contributions at age *(> 59*<sup>1</sup>⁄<sub>2</sub>*)*  |
|  |  |  | vii. | ☐ Nonelective Contributions at age  |
|  |  |  | viii. | ☐ Matching Contributions at age  |
|  |  |  | ix. | ☐ Prior Nonelective Contributions at age  |
|  |  |  | x. | ☐ Prior Matching Contributions at age  |
|  |  |  | xi. | ☐ Prior Money Purchase Pension Plan Contributions at age (> 62) |
|  |  |  | xii. | ☐ QNEC at age *(> 59*<sup>1</sup>⁄<sub>2</sub>*)*  |
|  |  |  | xiii. | ☐ QMAC at age *(> 59*<sup>1</sup>⁄<sub>2</sub>*)*  |
|  |  |  | xiv. | ☐ the following contribution sources:  |
|  | 3. | ☒ | Distributable to the Participant following severance from employment. | Distributable to the Participant following severance from employment. |
|  |  | a. | ☐ | A Participant who receives actual distribution from the Plan following severance may make an indirect rollover of the distributed amounts within 60 days of the distribution and it will be treated as an In-Plan Roth Rollover Contribution. |
|  | 4. | ☐ | In-Plan Roth Rollover Contributions of distributable amounts may only be made from Sub-Accounts that are 100% vested. | In-Plan Roth Rollover Contributions of distributable amounts may only be made from Sub-Accounts that are 100% vested. |
| B. | ☒ | In-Plan Roth Rollover of Non-Distributable Amounts. A Participant may elect to make an In-Plan Roth Rollover Contribution of vested amounts held in his Account that are not otherwise distributable ("non-distributable amounts") in accordance with the terms below. *(In-Plan Roth Rollover Contributions attributable to non-distributable amounts shall be loanable and lienable to the same extent as In-Plan Roth Rollover Contributions attributable to otherwise distributable amounts and will be subject to the distribution restrictions that applied prior to conversion.)* | In-Plan Roth Rollover of Non-Distributable Amounts. A Participant may elect to make an In-Plan Roth Rollover Contribution of vested amounts held in his Account that are not otherwise distributable ("non-distributable amounts") in accordance with the terms below. *(In-Plan Roth Rollover Contributions attributable to non-distributable amounts shall be loanable and lienable to the same extent as In-Plan Roth Rollover Contributions attributable to otherwise distributable amounts and will be subject to the distribution restrictions that applied prior to conversion.)* | In-Plan Roth Rollover of Non-Distributable Amounts. A Participant may elect to make an In-Plan Roth Rollover Contribution of vested amounts held in his Account that are not otherwise distributable ("non-distributable amounts") in accordance with the terms below. *(In-Plan Roth Rollover Contributions attributable to non-distributable amounts shall be loanable and lienable to the same extent as In-Plan Roth Rollover Contributions attributable to otherwise distributable amounts and will be subject to the distribution restrictions that applied prior to conversion.)* |
|  | 1. | ☒ | In-Plan Roth Rollover Contributions may be made of ***all*** non-distributable amounts | In-Plan Roth Rollover Contributions may be made of ***all*** non-distributable amounts |
|  | 2. | ☐ | In-Plan Roth Rollover Contributions may be made of ***only*** the non-distributable amounts specified below *(select all that apply)* | In-Plan Roth Rollover Contributions may be made of ***only*** the non-distributable amounts specified below *(select all that apply)* |
|  |  | a. | ☐ | After-Tax Contributions |
|  |  | b. | ☐ | Rollover Contributions |
|  |  | c. | ☐ | After-Tax Rollover Contributions |
|  |  | d. | ☐ | Pre-Tax 401(k) Contributions |
|  |  | e. | ☐ | Regular Matching Contributions |
|  |  | f. | ☐ | Additional Discretionary Matching Contributions |
|  |  | g. | ☐ | True-Up Matching Contributions |
|  |  | h. | ☐ | Prior Matching Contributions |
|  |  | i. | ☐ | Standard Nonelective Contributions |
|  |  | j. | ☐ | Additional Discretionary Nonelective Contributions |
|  |  | k. | ☐ | Prior Nonelective Contributions |
|  |  | l. | ☐ | Safe Harbor Contributions |
|  |  | m. | ☐ | Prior Safe Harbor Contributions |
|  |  | n. | ☐ | Prior Money Purchase Pension Plan Contributions |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  |  |  | o. | ☐ Prevailing Wage Law Contributions |
|  |  |  |  | p. | ☐ QNECs |
|  |  |  |  | q. | ☐ QMACs |
|  |  |  |  | r. | ☐ QVECs |
|  |  |  |  | s. | ☐ the following contribution sources:  |
|  |  |  | 3. | ☐ In-Plan Roth Rollover Contributions of non-distributable amounts may only be made from Sub-Accounts that are 100% vested | ☐ In-Plan Roth Rollover Contributions of non-distributable amounts may only be made from Sub-Accounts that are 100% vested |
|  |  | C. | ☐ Surviving Spouses and current or former Spouses who are alternate payees under a QDRO may make In-Plan Roth Rollover Contributions upon the same terms as Participants. | ☐ Surviving Spouses and current or former Spouses who are alternate payees under a QDRO may make In-Plan Roth Rollover Contributions upon the same terms as Participants. | ☐ Surviving Spouses and current or former Spouses who are alternate payees under a QDRO may make In-Plan Roth Rollover Contributions upon the same terms as Participants. |
|  |  | D. | ☐ A Participant may not make an In-Plan Roth Rollover Contribution of less than: $ | ☐ A Participant may not make an In-Plan Roth Rollover Contribution of less than: $ | ☐ A Participant may not make an In-Plan Roth Rollover Contribution of less than: $ |
|  |  |  | 1. | ☐ A Participant's simultaneous In-Plan Roth Rollover Contributions of distributable and non-distributable amounts are treated as a single In-Plan Roth Rollover Contribution for purposes of the above limitation. | ☐ A Participant's simultaneous In-Plan Roth Rollover Contributions of distributable and non-distributable amounts are treated as a single In-Plan Roth Rollover Contribution for purposes of the above limitation. |
|  |  | E. | ☐ A Participant's In-Plan Roth Rollover Contribution may not exceed: $ per rollover. | ☐ A Participant's In-Plan Roth Rollover Contribution may not exceed: $ per rollover. | ☐ A Participant's In-Plan Roth Rollover Contribution may not exceed: $ per rollover. |
|  |  |  | 1. | ☐ A Participant's simultaneous In-Plan Roth Rollover Contributions of distributable and non-distributable amounts are treated as a single In-Plan Roth Rollover Contribution for purposes of the above limitation. | ☐ A Participant's simultaneous In-Plan Roth Rollover Contributions of distributable and non-distributable amounts are treated as a single In-Plan Roth Rollover Contribution for purposes of the above limitation. |
|  |  | F. | ☐ The Plan limits the number of In-Plan Roth Rollover Contributions a Participant may make during a specified period. | ☐ The Plan limits the number of In-Plan Roth Rollover Contributions a Participant may make during a specified period. | ☐ The Plan limits the number of In-Plan Roth Rollover Contributions a Participant may make during a specified period. |
|  |  |  | 1. | Maximum number of In-Plan Roth Rollover Contributions:<u> </u> | Maximum number of In-Plan Roth Rollover Contributions:<u> </u> |
|  |  |  | 2. | Period over which the maximum is applied: | Period over which the maximum is applied: |
|  |  |  |  | a. | ☐ each calendar month |
|  |  |  |  | b. | ☐ each Plan Year |
|  |  |  |  | c. | ☐ each calendar year |
|  |  |  |  | d. | ☐ each Plan Year quarter |
|  |  |  |  | e. | ☐ each calendar quarter |
|  |  |  |  | f. | ☐ Other period:  |
|  |  |  | 3. | ☐ A Participant's simultaneous In-Plan Roth Rollover Contributions of distributable and non-distributable amounts are treated as a single In-Plan Roth Rollover Contribution for purposes of the above limitation. | ☐ A Participant's simultaneous In-Plan Roth Rollover Contributions of distributable and non-distributable amounts are treated as a single In-Plan Roth Rollover Contribution for purposes of the above limitation. |
|  |  | G. | ☐ Regardless of the selection in A. or B. above, contributions being used as collateral for an outstanding loan balance may ***not*** be rolled over | ☐ Regardless of the selection in A. or B. above, contributions being used as collateral for an outstanding loan balance may ***not*** be rolled over | ☐ Regardless of the selection in A. or B. above, contributions being used as collateral for an outstanding loan balance may ***not*** be rolled over |
|  | c. | ☒ Loans may be included as part of a Rollover Contribution, but only if a participating Employer is party to a transaction such as a merger or acquisition. | ☒ Loans may be included as part of a Rollover Contribution, but only if a participating Employer is party to a transaction such as a merger or acquisition. | ☒ Loans may be included as part of a Rollover Contribution, but only if a participating Employer is party to a transaction such as a merger or acquisition. | ☒ Loans may be included as part of a Rollover Contribution, but only if a participating Employer is party to a transaction such as a merger or acquisition. |
| **SECTION 15.** | **SECTION 15.** | **EMPLOYER MATCHING CONTRIBUTIONS** | **EMPLOYER MATCHING CONTRIBUTIONS** | **EMPLOYER MATCHING CONTRIBUTIONS** | **EMPLOYER MATCHING CONTRIBUTIONS** |
| *(If Plan is profit-sharing only, Matching Contributions will apply to current After-Tax Contributions.)* | *(If Plan is profit-sharing only, Matching Contributions will apply to current After-Tax Contributions.)* | *(If Plan is profit-sharing only, Matching Contributions will apply to current After-Tax Contributions.)* | *(If Plan is profit-sharing only, Matching Contributions will apply to current After-Tax Contributions.)* | *(If Plan is profit-sharing only, Matching Contributions will apply to current After-Tax Contributions.)* | *(If Plan is profit-sharing only, Matching Contributions will apply to current After-Tax Contributions.)* |
| **15.1** | **MATCH FORMULA** | **MATCH FORMULA** | **MATCH FORMULA** | **MATCH FORMULA** | **MATCH FORMULA** |
|  | a. | ☐ Different match formulas apply to different Employee groups who are identified by the Plan Sponsor pursuant to determinable, non-discriminatory classifications *(provisions are found in ADDENDUM F)* | ☐ Different match formulas apply to different Employee groups who are identified by the Plan Sponsor pursuant to determinable, non-discriminatory classifications *(provisions are found in ADDENDUM F)* | ☐ Different match formulas apply to different Employee groups who are identified by the Plan Sponsor pursuant to determinable, non-discriminatory classifications *(provisions are found in ADDENDUM F)* | ☐ Different match formulas apply to different Employee groups who are identified by the Plan Sponsor pursuant to determinable, non-discriminatory classifications *(provisions are found in ADDENDUM F)* |
|  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *Selection of different match provisions for different Employee groups creates benefits, rights, and features that are subject to nondiscrimination requirements under Treasury Regulations Section 1.401(a)(4)-4. If the Employee groups to whom the different benefits, rights, or features are provided cannot be disaggregated for discrimination testing purposes and the Plan may not be re-structured to treat each Employee group as a separate component plan, testing may be required to show that the different match rates satisfy nondiscrimination requirements with respect to benefits, rights and features. Each Employee group must be described in ADDENDUM F using objective criteria so that the Employee group is definitely determinable, is not subject to Employer discretion, and does not limit participation only to the NHCEs with the shortest service or least Compensation while excluding other NHCEs. If the Plan elects to provide non-uniform Matching Contributions to different Employee groups and to satisfy the ADP/ACP testing requirements using the safe harbor, the Employee groups must be able to be disaggregated for 410(b) coverage testing.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *Selection of different match provisions for different Employee groups creates benefits, rights, and features that are subject to nondiscrimination requirements under Treasury Regulations Section 1.401(a)(4)-4. If the Employee groups to whom the different benefits, rights, or features are provided cannot be disaggregated for discrimination testing purposes and the Plan may not be re-structured to treat each Employee group as a separate component plan, testing may be required to show that the different match rates satisfy nondiscrimination requirements with respect to benefits, rights and features. Each Employee group must be described in ADDENDUM F using objective criteria so that the Employee group is definitely determinable, is not subject to Employer discretion, and does not limit participation only to the NHCEs with the shortest service or least Compensation while excluding other NHCEs. If the Plan elects to provide non-uniform Matching Contributions to different Employee groups and to satisfy the ADP/ACP testing requirements using the safe harbor, the Employee groups must be able to be disaggregated for 410(b) coverage testing.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *Selection of different match provisions for different Employee groups creates benefits, rights, and features that are subject to nondiscrimination requirements under Treasury Regulations Section 1.401(a)(4)-4. If the Employee groups to whom the different benefits, rights, or features are provided cannot be disaggregated for discrimination testing purposes and the Plan may not be re-structured to treat each Employee group as a separate component plan, testing may be required to show that the different match rates satisfy nondiscrimination requirements with respect to benefits, rights and features. Each Employee group must be described in ADDENDUM F using objective criteria so that the Employee group is definitely determinable, is not subject to Employer discretion, and does not limit participation only to the NHCEs with the shortest service or least Compensation while excluding other NHCEs. If the Plan elects to provide non-uniform Matching Contributions to different Employee groups and to satisfy the ADP/ACP testing requirements using the safe harbor, the Employee groups must be able to be disaggregated for 410(b) coverage testing.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *Selection of different match provisions for different Employee groups creates benefits, rights, and features that are subject to nondiscrimination requirements under Treasury Regulations Section 1.401(a)(4)-4. If the Employee groups to whom the different benefits, rights, or features are provided cannot be disaggregated for discrimination testing purposes and the Plan may not be re-structured to treat each Employee group as a separate component plan, testing may be required to show that the different match rates satisfy nondiscrimination requirements with respect to benefits, rights and features. Each Employee group must be described in ADDENDUM F using objective criteria so that the Employee group is definitely determinable, is not subject to Employer discretion, and does not limit participation only to the NHCEs with the shortest service or least Compensation while excluding other NHCEs. If the Plan elects to provide non-uniform Matching Contributions to different Employee groups and to satisfy the ADP/ACP testing requirements using the safe harbor, the Employee groups must be able to be disaggregated for 410(b) coverage testing.* |

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| | | | | |
|:---|:---|:---|:---|:---|
| b. | ☒ | Single match formula applies to all Eligible Employees as follows: | Single match formula applies to all Eligible Employees as follows: | Single match formula applies to all Eligible Employees as follows: |
|  | i. | ☒ | Required. Matching Contribution is required in specified amount *(contributions excluded from Matching Contributions are listed in 15.4 below)*. | Required. Matching Contribution is required in specified amount *(contributions excluded from Matching Contributions are listed in 15.4 below)*. |
|  |  | A. | ☒ | Single match rate: 50% *(*< *300%)* of contributions |
|  |  | B. | ☐ | Dual match rates based on percentage of Compensation contributed: |
|  |  |  | 1. | % *(*< *300%)* match for first<u> </u>% (< 100%) of Compensation contributed and |
|  |  |  | 2. | % (< *% specified in 1 above)* match for contributions above that amount |
|  |  | C. | ☐ | Dual match rates based on dollar amount contributed: |
|  |  |  | 1. | % (< 300%) match for first $*(no more than the Code Section 402(g) limit and Code Section 414(v) limit, if applicable)* contributed and |
|  |  |  | 2. | % (< *% specified in 1 above)* match for contributions above that amount |
|  |  | D. | ☐ | Triple match rates based on percentage of Compensation contributed: |
|  |  |  | 1. | % *(*< 300%) match for first<u> </u>% *(*< *100%)* of Compensation contributed and |
|  |  |  | 2. | % *(*< *% specified in 1 above)* match for next<u> </u>% *(*< *100%)* of Compensation contributed and |
|  |  |  | 3. | % *(*< *% specified in 2 above)* match for next<u> </u>% *(*< *100%)* of Compensation contributed |
|  |  |  |  | *(If Plan is intended to satisfy ACP testing using the safe harbor, contributions matched must not exceed 6% of Compensation.)* |
|  |  | E. | ☐ | Triple match rates based on dollar amount contributed: |
|  |  |  | 1. | % *(*< *300%)* match for first $*(no more than the Code Section 402(g) limit and Code Section 414(v) limit, if applicable)* contributed and |
|  |  |  | 2. | % *(*< *% specified in 1 above)* match for next $*(no more than the Code Section 402(g) limit and Code Section 414(v) limit, if applicable)* contributed and |
|  |  |  | 3. | % <u>*(*</u>< *% specified in 2 above)* match for next $*(no more than the Code Section 402(g) limit and Code Section 414(v) limit, if applicable)* contributed |
|  |  |  | *(If Plan is intended to satisfy ACP testing using the safe harbor, contributions matched must not exceed 6% of Compensation.)* | *(If Plan is intended to satisfy ACP testing using the safe harbor, contributions matched must not exceed 6% of Compensation.)* |
|  |  | F. | ☐ | Variable match rate based on completed years of Vesting Service/participation (do not select if Plan provides for Safe Harbor Matching Contributions or is intended to satisfy ACP testing using the safe harbor. Match rates are a benefit, right, or feature subject to discrimination rules under Code Section 401(a)(4)). |
|  |  |  | 1. | Match is based on completed years of: |
|  |  |  |  | a. ☐ Vesting Service |
|  |  |  |  | b. ☐ Participation *(periods during which the Covered Employee was an Eligible Employee with respect to Matching Contributions)* |
|  |  |  | 2. | Completed years are determined as of: |
|  |  |  |  | a. ☐ First day of Contribution Period |
|  |  |  |  | b. ☐ Last day of Contribution Period |

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| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;**Years of Vesting Service/Participation** | **Applicable Match Rate**<br> *(as percentage of contributions)* |

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| | | | | |
|:---|:---|:---|:---|:---|
|  | ii. | ☐ | Discretionary Matching Contribution. | Discretionary Matching Contribution. |
|  |  | A. | ☐ | The discretionary match is contingent on Profits |
|  |  | B. | Amount of discretionary match: | Amount of discretionary match: |
|  |  |  | 1. | ☐ Is a uniform percentage of the eligible contributions made by each Eligible Employee *(different uniform match percentages may apply to eligible contributions above and below designated dollar amounts or levels of Compensation)* |
|  |  |  | 2. | ☐ May be different uniform percentages for different Employee groups of the eligible contributions made by Eligible Employees within the group *(different uniform match percentages may apply within each Employee group to eligible contributions above and below designated dollar amounts or levels of Compensation; the Employee groups to whom different percentages apply must be definitely determinable, not subject to Employer discretion, and not limited to only participation by NHCEs with the shortest service or least Compensation while excluding other NHCEs).* |
|  |  |  | 3. | ☐ Is a uniform flat dollar amount for each Eligible Employee *(not more than the annual addition limit; different uniform flat dollar amounts may apply to eligible contributions above and below designated dollar amounts or levels of Compensation)* |
|  |  |  | 4. | ☐ May be a different uniform flat dollar amount for different Employee groups *(not more than the annual addition limit; different uniform flat dollar amounts may apply within each Employee group to eligible contributions above and below designated dollar amounts or levels of Compensation; the Employee groups to whom different uniform flat dollar amounts apply must be definitely determinable, not subject to Employer discretion, and not limited to only participation by NHCEs with the shortest service or least Compensation while excluding other NHCEs).* |
|  |  |  | *If 2 or 4 is selected above, the following requirement applies:* | *If 2 or 4 is selected above, the following requirement applies:* |
|  |  |  | The Employer will provide the Plan Administrator (or Trustee, if applicable) written instructions describing (1) how the uniform percentage formula or flat dollar formula will be allocated to Participants, (2) the Contribution Period(s) to which the discretionary Matching Contribution formula applies, and (3) if applicable, a description of each business location or business classification subject to a separate uniform percentage or flat dollar amount Matching Contribution allocation formula, no later than the date on which the discretionary Matching Contribution is made to the Plan. Beginning no later than the first Plan Year following the Plan Year after the Employer initially adopts a document that includes this requirement, a summary of these instructions must be communicated to Participants no later than 60 days following the date on which the last discretionary Matching Contribution is made to the Plan for a Plan Year. | The Employer will provide the Plan Administrator (or Trustee, if applicable) written instructions describing (1) how the uniform percentage formula or flat dollar formula will be allocated to Participants, (2) the Contribution Period(s) to which the discretionary Matching Contribution formula applies, and (3) if applicable, a description of each business location or business classification subject to a separate uniform percentage or flat dollar amount Matching Contribution allocation formula, no later than the date on which the discretionary Matching Contribution is made to the Plan. Beginning no later than the first Plan Year following the Plan Year after the Employer initially adopts a document that includes this requirement, a summary of these instructions must be communicated to Participants no later than 60 days following the date on which the last discretionary Matching Contribution is made to the Plan for a Plan Year. |
|  | iii. | ☐ | As specified and negotiated in the collective bargaining agreement *(may be selected when plan covers only collectively-bargained employees) (complete ADDENDUM K with the formula and the name of the agreeing bargaining parties)* | As specified and negotiated in the collective bargaining agreement *(may be selected when plan covers only collectively-bargained employees) (complete ADDENDUM K with the formula and the name of the agreeing bargaining parties)* |
| **15.2** | **ADDITIONAL MATCHING CONTRIBUTIONS.** If elected, in addition to the Regular Matching Contribution described in 15.1 above (and in ADDENDUM F), the Employer may make other Matching Contributions to the Plan as follows. | **ADDITIONAL MATCHING CONTRIBUTIONS.** If elected, in addition to the Regular Matching Contribution described in 15.1 above (and in ADDENDUM F), the Employer may make other Matching Contributions to the Plan as follows. | **ADDITIONAL MATCHING CONTRIBUTIONS.** If elected, in addition to the Regular Matching Contribution described in 15.1 above (and in ADDENDUM F), the Employer may make other Matching Contributions to the Plan as follows. | **ADDITIONAL MATCHING CONTRIBUTIONS.** If elected, in addition to the Regular Matching Contribution described in 15.1 above (and in ADDENDUM F), the Employer may make other Matching Contributions to the Plan as follows. |
|  | a. | ☐ Additional Discretionary Matching Contributions | ☐ Additional Discretionary Matching Contributions | ☐ Additional Discretionary Matching Contributions |
|  |  | i. | ☐ The Additional Discretionary Matching Contribution is contingent on Profits | ☐ The Additional Discretionary Matching Contribution is contingent on Profits |
|  |  | ii. Additional Discretionary Matching Contribution amount: | ii. Additional Discretionary Matching Contribution amount: | ii. Additional Discretionary Matching Contribution amount: |
|  |  |  | A. | ☐ Is a uniform percentage of the eligible contributions made by each Eligible Employee *(different uniform match percentages may apply to eligible contributions above and below designated dollar amounts or levels of Compensation)* |
|  |  |  | B. | ☐ May be different percentages for different Employee groups of the eligible contributions made by Eligible Employees within the group *(different uniform match percentages may apply within each Employee group to eligible contributions above and below designated dollar amounts or levels of Compensation; the Employee groups to whom different percentages apply must be definitely determinable, not subject to Employer discretion, and not limited to only participation by NHCEs with the shortest service or least Compensation while excluding other NHCEs).* |
|  |  |  | C. | ☐ Is a uniform flat dollar amount for each Eligible Employee *(not more than the annual addition limit; different uniform flat dollar amounts may apply to eligible contributions above and below designated dollar amounts or levels of Compensation)* |
|  |  |  | D. | ☐ May be a different uniform flat dollar amount for different Employee groups *(not more than the annual addition limit; different uniform flat dollar amounts may apply within each Employee group to eligible contributions above and below designated dollar amounts or levels of Compensation; the Employee groups to whom different uniform flat dollar amounts apply must be definitely determinable, not subject to Employer discretion, and not limited to only participation by NHCEs with the shortest service or least Compensation while excluding other NHCEs).* |
|  |  |  |  | If B or D is selected above, the following requirement applies: |
|  |  |  |  | The Employer will provide the Plan Administrator (or Trustee, if applicable) written instructions describing (1) how the uniform percentage formula or flat dollar formula will be allocated to Participants, (2) the Contribution Period(s) to which |

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| | | | | |
|:---|:---|:---|:---|:---|
|  |  |  |  | the discretionary Matching Contribution formula applies, and (3) if applicable, a description of each business location or business classification subject to a separate uniform percentage or flat dollar amount Matching Contribution allocation formula, no later than the date on which the discretionary Matching Contribution is made to the Plan. Beginning no later than the first Plan Year following the Plan Year after the Employer initially adopts a document that includes this requirement, a summary of these instructions must be communicated to Participants no later than 60 days following the date on which the last discretionary Matching Contribution is made to the Plan for a Plan Year. |
|  |  |  | (If Plan is intended to satisfy ACP testing using the safe harbor, Additional Discretionary Matching Contributions may not exceed 4% of Compensation.) | (If Plan is intended to satisfy ACP testing using the safe harbor, Additional Discretionary Matching Contributions may not exceed 4% of Compensation.) |
|  | b. | ☒ | True-Up Matching Contributions. The True-Up Matching Contribution is: | True-Up Matching Contributions. The True-Up Matching Contribution is: |
|  |  | i. | ☐ | Discretionary |
|  |  | ii. | ☒ | Required |
|  | c. | ☒ | Qualified Matching Contributions. The Plan Sponsor may: | Qualified Matching Contributions. The Plan Sponsor may: |
|  |  | i. | ☒ | Recharacterize a portion of Regular, True-Up, or Additional Discretionary Matching Contributions as QMAC *(permitted only if such contributions satisfy the distribution and noforfeitability requirement otherwise applicable to QMACs prior to the recharacterization and continue to retain such restrictions).* |
|  |  | ii. | ☒ | Make separate failsafe QMAC to be allocated as a percentage (not necessarily a uniform percentage) of either (1) the 401(k) Contributions (and After-Tax Contributions, if After-Tax Contributions are matched) or (2) the Compensation of an Eligible Employee for the Plan Year, provided that the amount of any failsafe QMAC allocated to an Eligible Employee will not exceed the "QMAC limit" described in the BPD. |
| **15.3** | **MATCH FEATURES** | **MATCH FEATURES** | **MATCH FEATURES** | **MATCH FEATURES** |
|  | a. | Types of contributions matched under the Plan | Types of contributions matched under the Plan | Types of contributions matched under the Plan |
|  |  | *(If the Plan is 401(k) only or 401(k) and profit-sharing, match will automatically apply to 401(k) Contributions. The Employer may also elect to match other types of contributions.The match will be applied to an Employee's contributions on an aggregate basis. If the Plan is profit-sharing only, the Employer must designate what contributions are matched.)* | *(If the Plan is 401(k) only or 401(k) and profit-sharing, match will automatically apply to 401(k) Contributions. The Employer may also elect to match other types of contributions.The match will be applied to an Employee's contributions on an aggregate basis. If the Plan is profit-sharing only, the Employer must designate what contributions are matched.)* | *(If the Plan is 401(k) only or 401(k) and profit-sharing, match will automatically apply to 401(k) Contributions. The Employer may also elect to match other types of contributions.The match will be applied to an Employee's contributions on an aggregate basis. If the Plan is profit-sharing only, the Employer must designate what contributions are matched.)* |
|  |  | i. | ☒ | After-Tax Contributions |
|  |  | ii. | ☐ | Salary reduction contributions (including Roth contributions) made to the following 403(b) plan:<u> </u> |
|  |  | iii. | ☐ | Employee after-tax contributions made to the following 403(b) plan:<u> </u> |
|  |  | iv. | ☐ | Salary reduction contributions (including Roth contributions) made to the following 457(b) plan:<u> </u> |
|  | b. | The Contribution Period for Regular Matching Contributions is: | The Contribution Period for Regular Matching Contributions is: | The Contribution Period for Regular Matching Contributions is: |
|  |  | i. | ☐ | Because 15.1a is selected above, the Contribution Period for Regular Matching Contributions is specified in *ADDENDUM F*. |
|  |  | ii. | ☐ | Each month |
|  |  | iii. | ☐ | Each calendar quarter |
|  |  | iv. | ☐ | Each calendar year |
|  |  | v. | ☐ | Each Plan Year |
|  |  | vi. | ☒ | Each payroll period |
|  |  | vii. | ☐ | Each fiscal year of the Employer |
|  | c. | If Additional Discretionary Matching Contributions are elected, the Contribution Period for them is: | If Additional Discretionary Matching Contributions are elected, the Contribution Period for them is: | If Additional Discretionary Matching Contributions are elected, the Contribution Period for them is: |
|  |  | i. | ☐ | Each month |
|  |  | ii. | ☐ | Each calendar quarter |
|  |  | iii. | ☐ | Each calendar year |
|  |  | iv. | ☐ | Each Plan Year |
|  |  | v. | ☐ | Each payroll period |
|  |  | vi. | ☐ | Each fiscal year of the Employer |
|  | d. | If True-Up Matching Contributions are elected, the Contribution Period for them is: | If True-Up Matching Contributions are elected, the Contribution Period for them is: | If True-Up Matching Contributions are elected, the Contribution Period for them is: |
|  |  | i. | ☐ | Each month |
|  |  | ii. | ☐ | Each calendar quarter |

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| | | | | |
|:---|:---|:---|:---|:---|
|  |  | iii. | ☐ | Each semi-annual period |
|  |  | iv. | ☒ | Each Plan Year |
| **15.4** | **CONTRIBUTIONS EXCLUDED FROM MATCH** | **CONTRIBUTIONS EXCLUDED FROM MATCH** | **CONTRIBUTIONS EXCLUDED FROM MATCH** | **CONTRIBUTIONS EXCLUDED FROM MATCH** |
|  | a. | ☐ | Different exclusions apply to different Employee groups who are identified by the Plan Sponsor pursuant to determinable, non-discriminatory classifications *(provisions describing the Employee groups and the applicable exclusions are found in the ADDENDUM F)* | Different exclusions apply to different Employee groups who are identified by the Plan Sponsor pursuant to determinable, non-discriminatory classifications *(provisions describing the Employee groups and the applicable exclusions are found in the ADDENDUM F)* |
|  |  |  | *Selection of different match provisions for different Employee groups creates benefits, rights, and features that are subject to nondiscrimination requirements under Treasury Regulations Section 1.401(a)(4)-4. If the Employee groups to whom the different benefits, rights, or features are provided cannot be disaggregated for discrimination testing purposes and the Plan may not be re-structured to treat each Employee group as a separate component plan, testing may be required to show that the different match rates satisfy nondiscrimination requirements with respect to benefits, rights and features. Each Employee group must be described in ADDENDUM F using objective criteria so that the Employee group is definitely determinable, is not subject to Employer discretion, and does not limit participation only to the NHCEs with the shortest service or least Compensation while excluding other NHCEs. If the Plan elects to provide non-uniform Matching Contributions to different Employee groups and to satisfy the ADP/ACP testing requirements using the safe harbor, the Employee groups must be able to be disaggregated for 410(b) coverage testing.* | *Selection of different match provisions for different Employee groups creates benefits, rights, and features that are subject to nondiscrimination requirements under Treasury Regulations Section 1.401(a)(4)-4. If the Employee groups to whom the different benefits, rights, or features are provided cannot be disaggregated for discrimination testing purposes and the Plan may not be re-structured to treat each Employee group as a separate component plan, testing may be required to show that the different match rates satisfy nondiscrimination requirements with respect to benefits, rights and features. Each Employee group must be described in ADDENDUM F using objective criteria so that the Employee group is definitely determinable, is not subject to Employer discretion, and does not limit participation only to the NHCEs with the shortest service or least Compensation while excluding other NHCEs. If the Plan elects to provide non-uniform Matching Contributions to different Employee groups and to satisfy the ADP/ACP testing requirements using the safe harbor, the Employee groups must be able to be disaggregated for 410(b) coverage testing.* |
|  | b. | ☒ | Same exclusions apply to all Employee groups eligible for Regular Matching Contributions. Contributions excluded are: *(select all that apply)* | Same exclusions apply to all Employee groups eligible for Regular Matching Contributions. Contributions excluded are: *(select all that apply)* |
|  |  | i. | ☐ | Contributions already matched under the Safe Harbor Matching Contribution formula (if a tiered formula is selected for Regular Matching Contributions, contributions eligible for the match will be treated as starting with the first contributions that are ineligible for the safe harbor match) |
|  |  | ii. | ☐ | Contributions made before eligibility to participate in the Matching Contribution |
|  |  | iii. | ☐ | Catch-Up 401(k) Contributions |
|  |  | iv. | ☒ | Contributions that exceed the following: |
|  |  |  | A. | 6% *(< 100%)* of Compensation *(if Plan is intended to satisfy ACP testing using the safe harbor, contributions matched must not exceed 6% of Compensation)* |
|  |  |  | B. | $*(no more than the annual addition limit)* |
|  |  |  | C. | % *(< 100%)* of Compensation, provided that contributions matched cannot exceed $*(no more than the annual addition limit) (if Plan is intended to satisfy ACP testing using the safe harbor, contributions matched must not exceed 6% of Compensation)* |
|  |  |  | D. | A discretionary limitation determined by the Employer that may be a percentage of Compensation and/or a dollar amount. Discretionary limitation *(if Plan is intended to satisfy ACP testing using the safe harbor, contributions matched must not exceed 6% of Compensation)* |
|  |  | v. | ☐ | Contributions attributable to the following types of Compensation:<u> </u> |
|  |  | vi. | ☐ | Contributions withdrawn before the end of the Plan Year *(do not select if the Plan provides for Safe Harbor Matching Contributions or is intended to satisfy ACP testing using the safe harbor)* |
|  | c. | ☐ | The above exclusions also apply for purposes of additional discretionary Matching Contributions. | The above exclusions also apply for purposes of additional discretionary Matching Contributions. |
| **15.5** | **OPTIONAL LIMITATIONS ON MATCHING CONTRIBUTIONS** | **OPTIONAL LIMITATIONS ON MATCHING CONTRIBUTIONS** | **OPTIONAL LIMITATIONS ON MATCHING CONTRIBUTIONS** | **OPTIONAL LIMITATIONS ON MATCHING CONTRIBUTIONS** |
|  | a. | ☐ | The total Matching Contribution made to a Participant's Account for the Plan Year cannot exceed $*(no more than the annual addition limit)* | The total Matching Contribution made to a Participant's Account for the Plan Year cannot exceed $*(no more than the annual addition limit)* |
|  | b. | ☐ | An HCEs total Matching Contribution is limited to $*(no more than the annual addition limit)* annually. | An HCEs total Matching Contribution is limited to $*(no more than the annual addition limit)* annually. |
|  | c. | ☐ | The aggregate discretionary Matching Contributions allocated each year to an Employee eligible to receive Safe Harbor Contributions is limited to 4% of Compensation *(select only if Plan provides for discretionary Matching Contributions and satisfies ACP testing using safe harbor).* | The aggregate discretionary Matching Contributions allocated each year to an Employee eligible to receive Safe Harbor Contributions is limited to 4% of Compensation *(select only if Plan provides for discretionary Matching Contributions and satisfies ACP testing using safe harbor).* |
| **SECTION 16.** | **SECTION 16.** | **SECTION 16.** | **EMPLOYER NONELECTIVE CONTRIBUTIONS** | **EMPLOYER NONELECTIVE CONTRIBUTIONS** |
| **16.1** | **AMOUNT AND ALLOCATION OF STANDARD NONELECTIVE CONTRIBUTIONS** | **AMOUNT AND ALLOCATION OF STANDARD NONELECTIVE CONTRIBUTIONS** | **AMOUNT AND ALLOCATION OF STANDARD NONELECTIVE CONTRIBUTIONS** | **AMOUNT AND ALLOCATION OF STANDARD NONELECTIVE CONTRIBUTIONS** |
|  | a. | ☐ | Different allocation formulas apply to different Employee groups who are identified by the Plan Sponsor pursuant to determinable, non-discriminatory classifications. If elected, provisions describing the allocation formulas are found in ADDENDUM H. | Different allocation formulas apply to different Employee groups who are identified by the Plan Sponsor pursuant to determinable, non-discriminatory classifications. If elected, provisions describing the allocation formulas are found in ADDENDUM H. |

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|:---|:---|:---|:---|:---|:---|:---|
| b. | ☐ | Single allocation formula applies to all Eligible Employees as described in this section 16.1 | Single allocation formula applies to all Eligible Employees as described in this section 16.1 | Single allocation formula applies to all Eligible Employees as described in this section 16.1 | Single allocation formula applies to all Eligible Employees as described in this section 16.1 | Single allocation formula applies to all Eligible Employees as described in this section 16.1 |
|  | i. | Amount of Standard Nonelective Contribution. The amount contributed as a Standard Nonelective Contribution each Contribution Period is: | Amount of Standard Nonelective Contribution. The amount contributed as a Standard Nonelective Contribution each Contribution Period is: | Amount of Standard Nonelective Contribution. The amount contributed as a Standard Nonelective Contribution each Contribution Period is: | Amount of Standard Nonelective Contribution. The amount contributed as a Standard Nonelective Contribution each Contribution Period is: | Amount of Standard Nonelective Contribution. The amount contributed as a Standard Nonelective Contribution each Contribution Period is: |
|  |  | A. | ☐ | Required. Contribution amount is determined: | Required. Contribution amount is determined: | Required. Contribution amount is determined: |
|  |  |  | 1. | ☐ | in accordance with the specified allocation formula | in accordance with the specified allocation formula |
|  |  |  | 2. | ☐ | using a separate contribution formula as follows: | using a separate contribution formula as follows: |
|  |  |  |  |  | *(An example of this type of formula is: 2% of the Employer's profits before taxes. The contribution is then allocated among Eligible Employees in accordance with the formula specified in ii below.)* | *(An example of this type of formula is: 2% of the Employer's profits before taxes. The contribution is then allocated among Eligible Employees in accordance with the formula specified in ii below.)* |
|  |  | B. | ☐ | Discretionary. Contribution amount determined by the Employer. | Discretionary. Contribution amount determined by the Employer. | Discretionary. Contribution amount determined by the Employer. |
|  |  |  | 1. | ☐ | The discretionary Standard Nonelective Contribution is contingent on Profits | The discretionary Standard Nonelective Contribution is contingent on Profits |
|  | ii. | Allocation Formula. Standard Nonelective Contributions are allocated in accordance with the following formula | Allocation Formula. Standard Nonelective Contributions are allocated in accordance with the following formula | Allocation Formula. Standard Nonelective Contributions are allocated in accordance with the following formula | Allocation Formula. Standard Nonelective Contributions are allocated in accordance with the following formula | Allocation Formula. Standard Nonelective Contributions are allocated in accordance with the following formula |
|  |  | A. | ☐ | Ratio of Compensation allocation formula – uniform allocation rates. All Eligible Employees receive a uniform percentage of Compensation. *(This is a design-based safe harbor formula.)* | Ratio of Compensation allocation formula – uniform allocation rates. All Eligible Employees receive a uniform percentage of Compensation. *(This is a design-based safe harbor formula.)* | Ratio of Compensation allocation formula – uniform allocation rates. All Eligible Employees receive a uniform percentage of Compensation. *(This is a design-based safe harbor formula.)* |
|  |  |  | 1. | ☐ | The amount allocated to each Eligible Employee is % *(fill in if required contribution amount is uniform percentage of Compensation)* | The amount allocated to each Eligible Employee is % *(fill in if required contribution amount is uniform percentage of Compensation)* |
|  |  | B. | ☐ | Uniform dollar amount allocation formula. *(This is a design-based safe harbor formula.)* The dollar amount is: | Uniform dollar amount allocation formula. *(This is a design-based safe harbor formula.)* The dollar amount is: | Uniform dollar amount allocation formula. *(This is a design-based safe harbor formula.)* The dollar amount is: |
|  |  |  | 1. | ☐ | Discretionary and allocated as a uniform dollar amount to each Eligible Employee employed during the Contribution Period who satisfies the requirements in Section 19 | Discretionary and allocated as a uniform dollar amount to each Eligible Employee employed during the Contribution Period who satisfies the requirements in Section 19 |
|  |  |  | 2. | ☐ | $*(no more than the annual addition limit)* for the following: | $*(no more than the annual addition limit)* for the following: |
|  |  |  |  | a. | ☐ | Each hour worked by the Eligible Employee |
|  |  |  |  | b. | ☐ | Each hour for which the Eligible Employee is paid |
|  |  |  |  | c. | ☐ | Each Contribution Period |
|  |  |  |  | d. | ☐ | Other:<u> </u>*(cannot exceed 12-consecutive months)* |
|  |  |  | 3. | ☐ | The dollar amount specified for such Eligible Employee in the applicable collective bargaining agreement for the following: | The dollar amount specified for such Eligible Employee in the applicable collective bargaining agreement for the following: |
|  |  |  |  | a. | ☐ | Each hour worked by the Eligible Employee |
|  |  |  |  | b. | ☐ | Each hour for which the Eligible Employee is paid |
|  |  |  |  | c. | ☐ | Each Contribution Period |
|  |  |  |  | d. | ☐ | As specified and negotiated in the collective bargaining agreement |
|  |  |  |  | *(complete ADDENDUM K with the formula and the name of the agreeing bargaining parties)* | *(complete ADDENDUM K with the formula and the name of the agreeing bargaining parties)* | *(complete ADDENDUM K with the formula and the name of the agreeing bargaining parties)* |
|  |  | C. | ☐ | Integrated allocation formula. (This is a design-based safe harbor formula.) | Integrated allocation formula. (This is a design-based safe harbor formula.) | Integrated allocation formula. (This is a design-based safe harbor formula.) |
|  |  |  | 1. | ☐ | The integration level is: | The integration level is: |
|  |  |  |  | a. | ☐ | Social security taxable wage base |
|  |  |  |  | b. | ☐ | Percentage of social security taxable wage base: % *(< 100%)* |
|  |  |  |  | c. | ☐ | Percentage of social security taxable wage base plus specified dollar amount: % *(< 100%)* plus $*(not to exceed the social security taxable wage base dollar amount)* |
|  |  |  |  | d. | ☐ | Percentage of social security taxable wage base minus specified dollar amount: % *(< 100%)* minus $*(not to exceed the social security taxable wage base dollar amount)* |
|  |  |  |  | e. | ☐ | Specified dollar amount: $*(not to exceed the social security taxable wage base dollar amount)* |
|  |  |  | 2. | ☐ | The integration level is pro-rated for Employees who become eligible part way through the Contribution Period | The integration level is pro-rated for Employees who become eligible part way through the Contribution Period |
|  |  |  | 3. | ☐ | Percentage of Compensation allocated to each Eligible Employee is: | Percentage of Compensation allocated to each Eligible Employee is: |
|  |  |  |  | a. | ☐ | Required in the amount specified below: |
|  |  |  |  |  | i. | Percentage of full Compensation allocated to each Eligible Employee: % |
|  |  |  |  |  | ii. | Percentage of excess Compensation (Compensation exceeding the integration level selected in 16.1.c.ii.C.1 above) allocated to each Eligible Employee: % |
|  |  | *The percentage selected in 16.1.c.ii.C.3.a.ii. above may not exceed the lesser of (1) the percentage selected in 16.1.c.ii.C.3.a.i. above or (2) the applicable percentage determined from the following table:* | *The percentage selected in 16.1.c.ii.C.3.a.ii. above may not exceed the lesser of (1) the percentage selected in 16.1.c.ii.C.3.a.i. above or (2) the applicable percentage determined from the following table:* | *The percentage selected in 16.1.c.ii.C.3.a.ii. above may not exceed the lesser of (1) the percentage selected in 16.1.c.ii.C.3.a.i. above or (2) the applicable percentage determined from the following table:* | *The percentage selected in 16.1.c.ii.C.3.a.ii. above may not exceed the lesser of (1) the percentage selected in 16.1.c.ii.C.3.a.i. above or (2) the applicable percentage determined from the following table:* | *The percentage selected in 16.1.c.ii.C.3.a.ii. above may not exceed the lesser of (1) the percentage selected in 16.1.c.ii.C.3.a.i. above or (2) the applicable percentage determined from the following table:* |

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| | |
|:---|:---|
| **Integration Level as Percentage of Social Security**<br> **Taxable Wage Base** | **Applicable<br>Percentage** |
| integration level *<* 20% | 5.7% |
| 20% < integration level *<* 80% | 4.3% |
| 80% < integration level < 100% | 5.4% |
| integration level = 100% | 5.7% |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | b. | ☐ | Discretionary and allocated in the ratio of full Compensation and excess Compensation to maximize disparity (2-step method described at 6.2.a.1.A in the BPD). | Discretionary and allocated in the ratio of full Compensation and excess Compensation to maximize disparity (2-step method described at 6.2.a.1.A in the BPD). |
|  |  |  | i. | ☐ | A top-heavy allocation is always made first whether or not the Plan is top-heavy for the Plan Year (4- step method described at 6.2.a.1.B in the BPD). |
|  | 4. | Disparity Limits. If the Employer maintains integrated defined benefit or target benefit plan, the overall disparity limits will be met by: | Disparity Limits. If the Employer maintains integrated defined benefit or target benefit plan, the overall disparity limits will be met by: | Disparity Limits. If the Employer maintains integrated defined benefit or target benefit plan, the overall disparity limits will be met by: | Disparity Limits. If the Employer maintains integrated defined benefit or target benefit plan, the overall disparity limits will be met by: |
|  |  | a. | ☐ | Allocating to Eligible Employees on basis of full Compensation rather than excess Compensation | Allocating to Eligible Employees on basis of full Compensation rather than excess Compensation |
|  |  | b. | ☐ | Reducing disparity under other plans | Reducing disparity under other plans |
| D. | ☐ | Points allocation formula. *(This may satisfy the requirements for a design-based safe harbor formula provided points are awarded for years of age or service. However, the allocation rates must satisfy the requirements of Treasury Regulations Section 1.401(a)(4)-2(b)(3)(i)(B).)* | Points allocation formula. *(This may satisfy the requirements for a design-based safe harbor formula provided points are awarded for years of age or service. However, the allocation rates must satisfy the requirements of Treasury Regulations Section 1.401(a)(4)-2(b)(3)(i)(B).)* | Points allocation formula. *(This may satisfy the requirements for a design-based safe harbor formula provided points are awarded for years of age or service. However, the allocation rates must satisfy the requirements of Treasury Regulations Section 1.401(a)(4)-2(b)(3)(i)(B).)* | Points allocation formula. *(This may satisfy the requirements for a design-based safe harbor formula provided points are awarded for years of age or service. However, the allocation rates must satisfy the requirements of Treasury Regulations Section 1.401(a)(4)-2(b)(3)(i)(B).)* |
|  | 1. | Participants are credited with points as follows: | Participants are credited with points as follows: | Participants are credited with points as follows: | Participants are credited with points as follows: |
|  |  | a. | ☐ | Compensation: point(s) for each $*(< $200.00)*. | Compensation: point(s) for each $*(< $200.00)*. |
|  |  |  | i. | The following number of points are allocated for any remaining fractional amounts: | The following number of points are allocated for any remaining fractional amounts: |
|  |  |  |  | A. | No points credited |
|  |  |  |  | B. | *Credit partial points:* point(s) if remaining Compensation is $*(not to exceed the amount specified at D.1.a. above) or more* |
|  |  | b. | ☐ | Years of service: point(s) for each full year of service completed as of the end of the Contribution Period. | Years of service: point(s) for each full year of service completed as of the end of the Contribution Period. |
|  |  |  | i. | Service for which points are credited is: | Service for which points are credited is: |
|  |  |  |  | A. | Vesting Service |
|  |  |  |  | B. | Eligibility Service |
|  |  |  |  | C. | The number of years of service for which points will be credited are limited to maximum of: years |
|  |  | c. | ☐ | Years of age: point(S) for each full year of age as of the end of the Contribution Period | Years of age: point(S) for each full year of age as of the end of the Contribution Period |
| E. | ☐ | Years of service allocation formula. Dollar amount or percentage of Compensation allocated to an Eligible Employee varies based on his years of Vesting Service/participation. | Years of service allocation formula. Dollar amount or percentage of Compensation allocated to an Eligible Employee varies based on his years of Vesting Service/participation. | Years of service allocation formula. Dollar amount or percentage of Compensation allocated to an Eligible Employee varies based on his years of Vesting Service/participation. | Years of service allocation formula. Dollar amount or percentage of Compensation allocated to an Eligible Employee varies based on his years of Vesting Service/participation. |
|  | 1. | Allocation is: | Allocation is: | Allocation is: | Allocation is: |
|  |  | a. | ☐ | Dollar amount | Dollar amount |
|  |  | b. | ☐ | Percentage of Compensation | Percentage of Compensation |
|  | 2. | Allocation is based on completed years of: | Allocation is based on completed years of: | Allocation is based on completed years of: | Allocation is based on completed years of: |
|  |  | a. | ☐ | Vesting Service | Vesting Service |
|  |  | b. | ☐ | Participation *(periods during which the Covered Employee was an Eligible Employee with respect to Standard Nonelective Contributions)* | Participation *(periods during which the Covered Employee was an Eligible Employee with respect to Standard Nonelective Contributions)* |
|  | 3. | Completed years are determined as of: | Completed years are determined as of: | Completed years are determined as of: | Completed years are determined as of: |
|  |  | a. | ☐ | First day of Contribution Period | First day of Contribution Period |
|  |  | b. | ☐ | Last day of Contribution Period | Last day of Contribution Period |

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| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;**Years of Vesting Service/Participation** | **Standard Nonelective Contribution**<br> **Allocation** |

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| | | | |
|:---|:---|:---|:---|
| F. | ☐ | Cross-tested employee group allocation method – The Standard Nonelective Contribution is first allocated among designated Employee groups and is then further allocated among Eligible Employees within each group in the ratio of Compensation so that each Eligible Employee within the group has the same allocation rate as each other Eligible Employee within the Employee group. The Plan may use cross-testing under Treasury Regulations Section 1.401(a)(4)- 8 where in such event, the Plan shall satisfy the gateway requirement using the minimum allocation gateway method described in Section 6.2(b) of the BPD. *(If elected, additional provisions, including a description of the designated Employee groups, are found in ADDENDUM G.)* | Cross-tested employee group allocation method – The Standard Nonelective Contribution is first allocated among designated Employee groups and is then further allocated among Eligible Employees within each group in the ratio of Compensation so that each Eligible Employee within the group has the same allocation rate as each other Eligible Employee within the Employee group. The Plan may use cross-testing under Treasury Regulations Section 1.401(a)(4)- 8 where in such event, the Plan shall satisfy the gateway requirement using the minimum allocation gateway method described in Section 6.2(b) of the BPD. *(If elected, additional provisions, including a description of the designated Employee groups, are found in ADDENDUM G.)* |
| G. | ☐ | Cross-tested age weighted allocation method – The Standard Nonelective Contribution is allocated among all Eligible Employees such that the equivalent accrual rate for each Eligible Employee is identical. The Plan may use cross-testing under Treasury Regulations Section 1.401(a)(4)-8 where in such event, the Plan shall satisfy the gateway requirement using the minimum allocation gateway method described in Section 6.2(b) of the BPD. | Cross-tested age weighted allocation method – The Standard Nonelective Contribution is allocated among all Eligible Employees such that the equivalent accrual rate for each Eligible Employee is identical. The Plan may use cross-testing under Treasury Regulations Section 1.401(a)(4)-8 where in such event, the Plan shall satisfy the gateway requirement using the minimum allocation gateway method described in Section 6.2(b) of the BPD. |
|  |  | *(For purposes of determining equivalent accrual rates, Account balances will be normalized using standard interest and mortality table assumptions in accordance with Treasury Regulations Section 1.401(a)(4)-12.)* | *(For purposes of determining equivalent accrual rates, Account balances will be normalized using standard interest and mortality table assumptions in accordance with Treasury Regulations Section 1.401(a)(4)-12.)* |
| H. | ☐ | Age and Years of Service allocation formula. The allocation rates for each age and service point band must have regular intervals such that each band, other than the first band and the band associated with the highest sum of age and Years of Service, is the same length. The allocation rate for each band must be greater than the allocation rate for the immediately preceding band *(i.e., the band with the next lower sum of age and Years of Service)* but by no more than five (5) percentage points and the ratio of the allocation rate for any band to the rate for the immediately preceding band must not exceed 2.0 and also must not exceed the ratio of allocation rates between the two immediately preceding bands. | Age and Years of Service allocation formula. The allocation rates for each age and service point band must have regular intervals such that each band, other than the first band and the band associated with the highest sum of age and Years of Service, is the same length. The allocation rate for each band must be greater than the allocation rate for the immediately preceding band *(i.e., the band with the next lower sum of age and Years of Service)* but by no more than five (5) percentage points and the ratio of the allocation rate for any band to the rate for the immediately preceding band must not exceed 2.0 and also must not exceed the ratio of allocation rates between the two immediately preceding bands. |
|  | 1. | Allocation is: | Allocation is: |
|  |  | ☐ | Dollar amount |
|  |  | ☐ | Percentage of Compensation |
|  | 2. | Allocation is based on completed years of: | Allocation is based on completed years of: |
|  |  | ☐ | Vesting Service |
|  |  | ☐ | Participation *(periods during which the Covered Employee was an Eligible Employee with respect to Standard Nonelective Contributions)* |
|  | 3. | Completed years are determined as of: | Completed years are determined as of: |
|  |  | ☐ | First day of Contribution Period |
|  |  | ☐ | Last day of Contribution Period |

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| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;**Age and Years of Vesting Service/Participation Bands** | **Standard Nonelective Contribution**<br> **Allocation Rate** |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **16.2** | **ADDITIONAL DISCRETIONARY NONELECTIVE CONTRIBUTION** | **ADDITIONAL DISCRETIONARY NONELECTIVE CONTRIBUTION** | **ADDITIONAL DISCRETIONARY NONELECTIVE CONTRIBUTION** | **ADDITIONAL DISCRETIONARY NONELECTIVE CONTRIBUTION** | **ADDITIONAL DISCRETIONARY NONELECTIVE CONTRIBUTION** |
|  | a. | ☐ | The Employer may make an Additional Discretionary Nonelective Contribution. | The Employer may make an Additional Discretionary Nonelective Contribution. | The Employer may make an Additional Discretionary Nonelective Contribution. |
|  |  | i. | ☐ | Additional Discretionary Nonelective Contribution is contingent on Profits | Additional Discretionary Nonelective Contribution is contingent on Profits |
|  |  | ii. | Additional Discretionary Nonelective Contribution is allocated: | Additional Discretionary Nonelective Contribution is allocated: | Additional Discretionary Nonelective Contribution is allocated: |
|  |  |  | A. | ☐ | in the ratio of Compensation |
|  |  |  | B. | ☐ | in same manner as Standard Nonelective Contribution |
| **16.3** | **NONELECTIVE CONTRIBUTION FEATURES** | **NONELECTIVE CONTRIBUTION FEATURES** | **NONELECTIVE CONTRIBUTION FEATURES** | **NONELECTIVE CONTRIBUTION FEATURES** | **NONELECTIVE CONTRIBUTION FEATURES** |
|  | a. | Contribution Periods. | Contribution Periods. | Contribution Periods. | Contribution Periods. |
|  |  | i. | The Contribution Period for Standard Nonelective Contributions is: | The Contribution Period for Standard Nonelective Contributions is: | The Contribution Period for Standard Nonelective Contributions is: |
|  |  |  | A. | ☐ | Because 16.1a is selected above, the Contribution Period for Standard Nonelective Contributions is specified in ADDENDUM H. |
|  |  |  | B. | ☐ | Each month |
|  |  |  | C. | ☐ | Each calendar quarter |
|  |  |  | D. | ☐ | Each calendar year |
|  |  |  | E. | ☐ | Each Plan Year |
|  |  |  | F. | ☐ | Each payroll period |
|  |  |  | G. | ☐ | Each fiscal year of the Employer |
|  |  | ii. | If Additional Discretionary Nonelective Contributions are elected, the Contribution Period for them is: | If Additional Discretionary Nonelective Contributions are elected, the Contribution Period for them is: | If Additional Discretionary Nonelective Contributions are elected, the Contribution Period for them is: |
|  |  |  | A. | ☐ | Each month |
|  |  |  | B. | ☐ | Each calendar quarter |
|  |  |  | C. | ☐ | Each calendar year |
|  |  |  | D. | ☐ | Each Plan Year |
|  |  |  | E. | ☐ | Each payroll period |
|  |  |  | F. | ☐ | Each fiscal year of the Employer |

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| | | | | |
|:---|:---|:---|:---|:---|
| **SECTION 17. SAFE HARBOR EMPLOYER CONTRIBUTIONS** | **SECTION 17. SAFE HARBOR EMPLOYER CONTRIBUTIONS** | **SECTION 17. SAFE HARBOR EMPLOYER CONTRIBUTIONS** | **SECTION 17. SAFE HARBOR EMPLOYER CONTRIBUTIONS** | **SECTION 17. SAFE HARBOR EMPLOYER CONTRIBUTIONS** |
| **17.1** | **SAFE HARBOR NONELECTIVE FEATURES** | **SAFE HARBOR NONELECTIVE FEATURES** | **SAFE HARBOR NONELECTIVE FEATURES** | **SAFE HARBOR NONELECTIVE FEATURES** |
|  | ***Note:*** *The contribution requirements to satisfy both the QACA and non-QACA safe harbors are identical. Therefore, the provisions of this Section apply to both QACA Safe Harbor Nonelective Contributions and Non-QACA Safe Harbor Nonelective Contributions.* | ***Note:*** *The contribution requirements to satisfy both the QACA and non-QACA safe harbors are identical. Therefore, the provisions of this Section apply to both QACA Safe Harbor Nonelective Contributions and Non-QACA Safe Harbor Nonelective Contributions.* | ***Note:*** *The contribution requirements to satisfy both the QACA and non-QACA safe harbors are identical. Therefore, the provisions of this Section apply to both QACA Safe Harbor Nonelective Contributions and Non-QACA Safe Harbor Nonelective Contributions.* | ***Note:*** *The contribution requirements to satisfy both the QACA and non-QACA safe harbors are identical. Therefore, the provisions of this Section apply to both QACA Safe Harbor Nonelective Contributions and Non-QACA Safe Harbor Nonelective Contributions.* |
|  | a. | Safe Harbor Nonelective Formula. Safe Harbor Nonelective Contribution formula is: | Safe Harbor Nonelective Formula. Safe Harbor Nonelective Contribution formula is: | Safe Harbor Nonelective Formula. Safe Harbor Nonelective Contribution formula is: |
|  |  | i. | ☐ | Discretionary: The Employer may amend the Plan annually to make a Safe Harbor Nonelective Contribution of at least 3% of Compensation. |
|  |  | ii. | ☒ | Required annual contribution equal to 3% *(> 3%)* of Compensation |
|  |  | iii. | ☐ | Other plan. The Employer will make a Safe Harbor Nonelective Contribution equal to or greater than 3% of Compensation to another defined contribution plan maintained by the Employer: *(specify the name of the other plan)* |
|  |  |  |  | <br> ***Note****: In order to satisfy the Safe Harbor requirements of Code Section 401(k)(12)(C) or 401(k)(13)(D), as applicable, the other defined contribution plan must have the same plan year as this Plan and provide that each Employee group eligible to receive the Safe Harbor Nonelective Contribution under the other plan corresponds to Covered Employees for 401(k) Contribution purposes under this Plan.* |
|  | b. | Contribution Period. The Contribution Period for Safe Harbor Nonelective Contributions is the Plan Year. | Contribution Period. The Contribution Period for Safe Harbor Nonelective Contributions is the Plan Year. | Contribution Period. The Contribution Period for Safe Harbor Nonelective Contributions is the Plan Year. |

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|:---|:---|:---|:---|:---|
| **17.2** | **SAFE HARBOR MATCH FEATURES** | **SAFE HARBOR MATCH FEATURES** | **SAFE HARBOR MATCH FEATURES** | **SAFE HARBOR MATCH FEATURES** |
|  | *(The Safe Harbor Matching Contribution will always applies to both Pre-tax and Roth 401(k) Contributions. If Plan is profit-sharing only, the Safe Harbor Matching Contribution will apply to current After-Tax Contributions or other plans if elected below.)* | *(The Safe Harbor Matching Contribution will always applies to both Pre-tax and Roth 401(k) Contributions. If Plan is profit-sharing only, the Safe Harbor Matching Contribution will apply to current After-Tax Contributions or other plans if elected below.)* | *(The Safe Harbor Matching Contribution will always applies to both Pre-tax and Roth 401(k) Contributions. If Plan is profit-sharing only, the Safe Harbor Matching Contribution will apply to current After-Tax Contributions or other plans if elected below.)* | *(The Safe Harbor Matching Contribution will always applies to both Pre-tax and Roth 401(k) Contributions. If Plan is profit-sharing only, the Safe Harbor Matching Contribution will apply to current After-Tax Contributions or other plans if elected below.)* |
|  | a. | Safe Harbor Match Formula: | Safe Harbor Match Formula: | Safe Harbor Match Formula: |
|  |  | i. | ☐ | Other plan. The Employer will make a Safe Harbor Matching Contribution to another defined contribution plan maintained by the Employer: *(specify the name of the other plan)* . *(The Safe Harbor Matching Contribution provisions are described in the other plan. Do not complete ii.or iii. below.)* |
|  |  |  |  | ***Note****: In order to satisfy the Safe Harbor requirements of Code Section 401(k)(12)(B) or 401(k)(13)(D), as applicable, the other defined contribution plan must have the same plan year as this Plan and provide that each Employee group eligible to receive the Safe Harbor Matching Contribution under the other plan corresponds to Covered Employees for 401(k) Contribution purposes under this Plan.* |
|  |  | ii. | ☐ | Non-QACA. The Non-QACA Safe Harbor Matching Contribution is: |
|  |  |  | A. | Basic matching formula. The basic non-QACA matching formula provides Matching Contributions on behalf of each Eligible Employee in an amount equal to (1) 100% of the first 3% of Compensation contributed by the Employee and (2) 50% of the next 2% of Compensation contributed by the Employee. |
|  |  |  | B. | Enhanced matching formula. |
|  |  |  |  | *(Must be at least equal to the aggregate contribution at each level of basic matching formula, but no greater than 6% if ACP safe harbor desired):* |
|  |  |  |  | % match for first<u> </u>% of Compensation contributed and, if applicable, |
|  |  |  |  | % match for next<u> </u>% of Compensation contributed and, if applicable, |
|  |  |  |  | % match for next<u> </u>% of Compensation contributed |
|  |  | iii. | ☐ | QACA. The QACA Safe Harbor Matching Contribution is: |
|  |  |  | A. | Basic matching formula. The basic QACA matching formula provides Matching Contributions on behalf of each Eligible Employee in an amount equal to (1) 100% of the first 1% of Compensation contributed by the Employee and (2) 50% of the next 5% of Compensation contributed by the Employee. |
|  |  |  | B. | Enhanced matching formula. |
|  |  |  |  | *(Must be at least equal to the aggregate contribution at each level of basic matching formula, but no greater than 6% if ACP safe harbor desired):* |
|  |  |  |  | % match for first<u> </u>% of Compensation contributed and, if applicable, |
|  |  |  |  | % match for next<u> </u>% of Compensation contributed and, if applicable, |
|  |  |  |  | % match for next<u> </u>% of Compensation contributed |
|  | b. | ☐ | Safe Harbor Matching Contribution applies to After-Tax Contributions in addition to 401(k) Contributions | Safe Harbor Matching Contribution applies to After-Tax Contributions in addition to 401(k) Contributions |
|  | c. | Types of contributions matched under the safe harbor | Types of contributions matched under the safe harbor | Types of contributions matched under the safe harbor |
|  |  | *(If the Plan is 401(k) only or 401(k) and profit-sharing, the Safe Harbor Matching Contribution will automatically apply to 401(k) Contributions. The Employer may also elect to match other types of contributions.The Safe Harbor Matching Contribution will be applied to an Employee's contributions on an aggregate basis. If the Plan is profit-sharing only, the Employer must designate what contributions are matched.)* | *(If the Plan is 401(k) only or 401(k) and profit-sharing, the Safe Harbor Matching Contribution will automatically apply to 401(k) Contributions. The Employer may also elect to match other types of contributions.The Safe Harbor Matching Contribution will be applied to an Employee's contributions on an aggregate basis. If the Plan is profit-sharing only, the Employer must designate what contributions are matched.)* | *(If the Plan is 401(k) only or 401(k) and profit-sharing, the Safe Harbor Matching Contribution will automatically apply to 401(k) Contributions. The Employer may also elect to match other types of contributions.The Safe Harbor Matching Contribution will be applied to an Employee's contributions on an aggregate basis. If the Plan is profit-sharing only, the Employer must designate what contributions are matched.)* |
|  |  | i. | ☐ | After-Tax Contributions |
|  |  | ii. | ☐ | Salary reduction contributions (including Roth contributions) made to the following 403(b) plan: |
|  |  | iii. | ☐ | Employee after-tax contributions made to the following 403(b) plan: |
|  |  | iv. | ☐ | Salary reduction contributions (including Roth contributions) made to the following 457(b) plan: |
|  | d. | Contribution Period. The Contribution Period for Safe Harbor Matching Contributions is: | Contribution Period. The Contribution Period for Safe Harbor Matching Contributions is: | Contribution Period. The Contribution Period for Safe Harbor Matching Contributions is: |
|  |  | i. | ☐ | Each Plan Year |
|  |  | ii. | ☐ | Each payroll period |
|  |  | iii. | ☐ | Each month |
|  |  | iv. | ☐ | Each Plan Year quarter |

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|:---|:---|:---|:---|
|  | e. | ☐ | True-Up Safe Harbor Matching Contribution. If the Contribution Period selected above is not the Plan Year, the Employer will "true up" the Safe Harbor Matching Contribution for the Plan Year so that the total Safe Harbor Matching Contributions made for the year equals the match rate specified above based on an Eligible Employee's total eligible contributions and Compensation for the Plan Year. |
| **SECTION 18. EMPLOYER QUALIFIED NONELECTIVE CONTRIBUTIONS** | **SECTION 18. EMPLOYER QUALIFIED NONELECTIVE CONTRIBUTIONS** | **SECTION 18. EMPLOYER QUALIFIED NONELECTIVE CONTRIBUTIONS** | **SECTION 18. EMPLOYER QUALIFIED NONELECTIVE CONTRIBUTIONS** |
| **18.1** | **QNEC FEATURES** | **QNEC FEATURES** | **QNEC FEATURES** |
|  | ***Note:*** *An Employer may not use the failsafe QNEC correction method to satisfy the ADP and/or ACP test for any Plan Year in which it uses the prior year testing method to satisfy such test.* | ***Note:*** *An Employer may not use the failsafe QNEC correction method to satisfy the ADP and/or ACP test for any Plan Year in which it uses the prior year testing method to satisfy such test.* | ***Note:*** *An Employer may not use the failsafe QNEC correction method to satisfy the ADP and/or ACP test for any Plan Year in which it uses the prior year testing method to satisfy such test.* |
|  | a. | ☒ | The Employer may re-characterize a portion of Nonelective Contribution as QNEC up to the QNEC limit described in Section 6.4 of the Basic Plan Document *(permitted only if such contributions satisfy the distribution and nonforfeitability requirement otherwise applicable to QNECs prior to the recharacterization and continue to retain such restrictions)*. |
|  | b. | ☒ | The Employer may make a discretionary QNEC in an amount determined by the Employer |
|  |  | i. | The discretionary QNEC will be allocated as directed by the Employer (i) in ratio of Compensation or "test compensation", as designated by the Employer, (ii) as uniform dollar amount, or (iii) to NHCEs designated by the Employer as a percentage of their "test compensation" that does not exceed the QNEC limit described in Section 6.4 of the BPD *(QNECs allocated as a dollar amount are subject to QNEC limit described in Section 6.4 of the BPD)* |
|  |  |  | If allocation is made under (i) or (ii) only NHCEs share in discretionary QNEC |
|  | c. | Contribution Period. The Contribution Period for QNECs is: | Contribution Period. The Contribution Period for QNECs is: |
|  |  | i. | Each calendar month |
|  |  | ii. | Each calendar quarter |
|  |  | iii. | Each calendar year |
|  |  | iv. | Each Plan Year |
|  |  | v. | Each payroll period |
|  |  | vi. | Each fiscal year of the Employer |
| **18.2** | **COMPENSATION EXCLUSIONS** | **COMPENSATION EXCLUSIONS** | **COMPENSATION EXCLUSIONS** |
|  | a. | ☐ | Compensation earned by Employee prior to becoming eligible to participate will be excluded in allocating QNEC |
|  | b. | ☐ | Limit Compensation included in allocating QNEC to $<u> </u> *(< Code Section 401(a)(17) annual compensation limit).* |

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**SECTION 19. ADDITIONAL REQUIREMENTS FOR RECEIVING EMPLOYER CONTRIBUTIONS** 

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **19.1** |  | **ALLOCATION REQUIREMENTS. Select available options below:** | **ALLOCATION REQUIREMENTS. Select available options below:** | **ALLOCATION REQUIREMENTS. Select available options below:** | **ALLOCATION REQUIREMENTS. Select available options below:** | **ALLOCATION REQUIREMENTS. Select available options below:** | **ALLOCATION REQUIREMENTS. Select available options below:** | **ALLOCATION REQUIREMENTS. Select available options below:** |
|  |  |  | **Standard** | **Add'l Disc.** | **Regular** | **Add'l Disc.** | **True-Up** | **QNEC** |
|  |  |  | **Nonelective** | **Nonelective** | **Match\*** | **Match\*** | **Match\*** | **QNEC** |
|  | a. | No last day or service requirement | i. ☐ | ii. ☐ | iii. ☒ | iv. ☐ | v. ☒ | vi.☒ |
|  | b. | Last day requirement only. Must be a Covered Employee on last day of contribution period | i. ☐ | ii. ☐ | iii. ☐ | iv. ☐ | v. ☐ | vi.☐ |
|  | c. | Last day of contribution period requirement only. Employment as an Employee other than a Covered Employee satisfies requirement | i. ☐ | ii. ☐ | iii. ☐ | iv. ☐ | v. ☐ | vi.☐ |
|  | d. | Service requirement only | i. ☐ | ii. ☐ | iii. ☐ | iv. ☐ | v. ☐ | vi.☐ |
|  |  | Service requirement: *(< = 1,000)* | hours | hours | hours | hours | hours | hours |
|  | e. | Last day of contribution period and service requirement. Must be a Covered Employee on last day of contribution period | i. ☐ | ii. ☐ | iii. ☐ | iv. ☐ | v. ☐ | vi.☐ |
|  |  | Service requirement: *(< = 1,000)* | hours | hours | hours | hours | hours | hours |

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| f. | Last day of contribution period and service requirement. Employment as an Employee other than a Covered Employee satisfies requirement | Last day of contribution period and service requirement. Employment as an Employee other than a Covered Employee satisfies requirement | i. ☐ | ii. ☐ | iii. ☐ | iv. ☐ | v. ☐ | vi.☐ |
|  | Service requirement: *(< = 1,000)* | Service requirement: *(< = 1,000)* | hours | hours | hours | hours | hours | hours |
| g. | Last day of contribution period or hours requirement. Employment as an Employee other than a Covered Employee satisfies the last day requirement. The Hours of Service requirement is: | Last day of contribution period or hours requirement. Employment as an Employee other than a Covered Employee satisfies the last day requirement. The Hours of Service requirement is: | i. ☐ | ii. ☐ | iii. ☐ | iv. ☐ | v. ☐ | vi.☐ |
|  | i. | 1,000 hours | A. ☐ | B. ☐ | C. ☐ | D. ☐ | E. ☐ | F. ☐ |
|  | ii. | 501 hours**<sup>1</sup>** | A. ☐ | B. ☐ | C. ☐ | D. ☐ | E. ☐ | F. ☐ |
|  |  | ***<sup>1</sup>*** *Excludes from participation only those Employees who may be excluded from coverage testing under Code Section 410(b).* |  |  |  |  |  |  |
| h. | Different allocation requirements apply to different Employee groups *(applicable requirements appear in ADDENDUM F or ADDENDUM H)* | Different allocation requirements apply to different Employee groups *(applicable requirements appear in ADDENDUM F or ADDENDUM H)* | i. ☐ | ii. ☐ | iii. ☐ | iv. ☐ | v. ☐ | vi. N/A |
| i. | Last day requirement selected above means last day of Plan Year | Last day requirement selected above means last day of Plan Year | i. ☐ | ii. ☐ | iii. ☐ | iv. ☐ | v. ☐ | vi. ☐ |
| *\* "No last day or service requirement" must be selected if the Plan either (i) provides for Safe Harbor Matching Contributions or (ii) is intended to satisfy ACP testing using the safe harbor.* | *\* "No last day or service requirement" must be selected if the Plan either (i) provides for Safe Harbor Matching Contributions or (ii) is intended to satisfy ACP testing using the safe harbor.* | *\* "No last day or service requirement" must be selected if the Plan either (i) provides for Safe Harbor Matching Contributions or (ii) is intended to satisfy ACP testing using the safe harbor.* | *\* "No last day or service requirement" must be selected if the Plan either (i) provides for Safe Harbor Matching Contributions or (ii) is intended to satisfy ACP testing using the safe harbor.* | *\* "No last day or service requirement" must be selected if the Plan either (i) provides for Safe Harbor Matching Contributions or (ii) is intended to satisfy ACP testing using the safe harbor.* | *\* "No last day or service requirement" must be selected if the Plan either (i) provides for Safe Harbor Matching Contributions or (ii) is intended to satisfy ACP testing using the safe harbor.* | *\* "No last day or service requirement" must be selected if the Plan either (i) provides for Safe Harbor Matching Contributions or (ii) is intended to satisfy ACP testing using the safe harbor.* | *\* "No last day or service requirement" must be selected if the Plan either (i) provides for Safe Harbor Matching Contributions or (ii) is intended to satisfy ACP testing using the safe harbor.* | *\* "No last day or service requirement" must be selected if the Plan either (i) provides for Safe Harbor Matching Contributions or (ii) is intended to satisfy ACP testing using the safe harbor.* |

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**19.2 EXCEPTIONS TO ALLOCATION REQUIREMENTS. SELECT AVAILABLE OPTIONS BELOW:** 

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  |  |  | **Standard** | **Additional Disc.** | **Regular** | **Additional** | **True-Up** |  |
|  |  |  |  | **Nonelective** | **Nonelective** | **Match** | **Disc. Match** | **Match** | **QNEC** |
| a. | Last day requirement does not apply in cases of: | Last day requirement does not apply in cases of: | Last day requirement does not apply in cases of: |  |  |  |  |  |  |
|  | i. | Death | Death | A. ☐ | B. ☐ | C. ☐ | D. ☐ | E. ☐ | F. ☐ |
|  | ii. | Disability | Disability | A. ☐ | B. ☐ | C. ☐ | D. ☐ | E. ☐ | F. ☐ |
|  | iii. | Retirement | Retirement | A. ☐ | B. ☐ | C. ☐ | D. ☐ | E. ☐ | F. ☐ |
|  |  | A. | Exception applies only to normal retirement | I. ☐ | II. ☐ | III. ☐ | IV. ☐ | V. ☐ | VI. ☐ |
| b. | Service requirement does not apply in cases of: | Service requirement does not apply in cases of: | Service requirement does not apply in cases of: |  |  |  |  |  |  |
|  | i. | Death | Death | A. ☐ | B. ☐ | C. ☐ | D. ☐ | E. ☐ | F. ☐ |
|  | ii. | Disability | Disability | A. ☐ | B. ☐ | C. ☐ | D. ☐ | E. ☐ | F. ☐ |
|  | iii. | Retirement | Retirement | A. ☐ | B. ☐ | C. ☐ | D. ☐ | E. ☐ | F. ☐ |
|  |  | A. | Exception applies only to normal retirement | I. ☐ | II. ☐ | III. ☐ | IV. ☐ | V. ☐ | VI. ☐ |
| c. | Different exceptions apply to different Employee groups *(applicable exceptions appear in ADDENDUM F or ADDENDUM H)* | Different exceptions apply to different Employee groups *(applicable exceptions appear in ADDENDUM F or ADDENDUM H)* | Different exceptions apply to different Employee groups *(applicable exceptions appear in ADDENDUM F or ADDENDUM H)* | A. ☐ | B. ☐ | C. ☐ | D. ☐ | E. ☐ | F. N/A |

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| d. | Other *(i.e., reduction in force; must be nondiscriminatory in operation)*: | A. ☐ | B. ☐ | C. ☐ | D. ☐ | E. ☐ | F. ☐ |

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| | |
|:---|:---|
| **SECTION 20.** | **ALLOCATIONS FOR EMPLOYEES WHO DIE OR BECOME DISABLED WHILE ENGAGED IN QUALIFIED MILITARY SERVICE**  |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **20.1** | **DEATH WHILE IN QUALIFIED MILITARY SERVICE** | **DEATH WHILE IN QUALIFIED MILITARY SERVICE** | **DEATH WHILE IN QUALIFIED MILITARY SERVICE** | **DEATH WHILE IN QUALIFIED MILITARY SERVICE** | **DEATH WHILE IN QUALIFIED MILITARY SERVICE** |
|  | a. | ☒ | A Participant who dies while absent from employment to perform qualified military service is treated as returning to employment immediately prior to his death for purposes of determining his eligibility for and the amount of employer matching and nonelective contributions to be made to his Account for his period of military leave. | A Participant who dies while absent from employment to perform qualified military service is treated as returning to employment immediately prior to his death for purposes of determining his eligibility for and the amount of employer matching and nonelective contributions to be made to his Account for his period of military leave. | A Participant who dies while absent from employment to perform qualified military service is treated as returning to employment immediately prior to his death for purposes of determining his eligibility for and the amount of employer matching and nonelective contributions to be made to his Account for his period of military leave. |
|  |  | i. | Amount of Match. | Amount of Match. | Amount of Match. |
|  |  |  | A. | ☐ | No Matching and/or Safe Harbor Matching Contributions will be made for the Participant's period of military absence |
|  |  |  | B. | ☒ | Matching and/or Safe Harbor Matching Contributions will be made for the Participant's period of military absence as if the Participant had made contributions eligible for the match equal to the average of the Participant's contributions for (a) the 12-consecutive-month period preceding his military service or (b), if the Participant has fewer than 12 months of service prior to such military service, his actual length of continuous service with his Employer prior to such military service |
| **20.2** | **DISABILITY WHILE IN QUALIFIED MILITARY SERVICE** | **DISABILITY WHILE IN QUALIFIED MILITARY SERVICE** | **DISABILITY WHILE IN QUALIFIED MILITARY SERVICE** | **DISABILITY WHILE IN QUALIFIED MILITARY SERVICE** | **DISABILITY WHILE IN QUALIFIED MILITARY SERVICE** |
|  | a. | ☒ | A Participant absent from employment due to military service who becomes Disabled while performing qualified military service is treated as returning to employment immediately prior to his Disability Date for purposes of determining his eligibility for and the amount of employer matching and nonelective contributions to be made to his Account for his period of military leave. | A Participant absent from employment due to military service who becomes Disabled while performing qualified military service is treated as returning to employment immediately prior to his Disability Date for purposes of determining his eligibility for and the amount of employer matching and nonelective contributions to be made to his Account for his period of military leave. | A Participant absent from employment due to military service who becomes Disabled while performing qualified military service is treated as returning to employment immediately prior to his Disability Date for purposes of determining his eligibility for and the amount of employer matching and nonelective contributions to be made to his Account for his period of military leave. |
|  |  | i. | ☐ | The Disabled Participant may continue to make contributions to the Plan for his period of military leave up to the maximum amount of 401(k) and After-Tax Contributions he would have been permitted to make to the Plan if he had actually returned to employment | The Disabled Participant may continue to make contributions to the Plan for his period of military leave up to the maximum amount of 401(k) and After-Tax Contributions he would have been permitted to make to the Plan if he had actually returned to employment |
|  |  | ii. | Amount of Match. The amount of any Matching and/or Safe Harbor Matching Contributions for the Disabled Participant's military absence will be: | Amount of Match. The amount of any Matching and/or Safe Harbor Matching Contributions for the Disabled Participant's military absence will be: | Amount of Match. The amount of any Matching and/or Safe Harbor Matching Contributions for the Disabled Participant's military absence will be: |
|  |  |  | A. | ☐ | No Matching and/or Safe Harbor Matching Contributions will be made for the Participant's period of military absence |
|  |  |  | B. | ☐ | Determined based on the amount the Disabled Participant contributes in accordance with 20.2a.i. above |
|  |  |  | C. | ☒ | Determined as if the Participant had made contributions eligible for the match equal to the average of the Participant's contributions for (a) the 12-consecutive-month period preceding his military service or (b), if the Participant has fewer than 12 months of service prior to such military service, his actual length of continuous service with his Employer prior to such military service. |
|  |  |  | D. | ☐ | Determined based on the greater of (a) the amount the Disabled Participant contributes in accordance with 20.2a.i. above or (b) the average of the Participant's contributions eligible for the match for (1) the 12-consecutive-month period preceding his military service or (2), if the Participant has fewer than 12 months of service prior to such military service, his actual length of continuous service with his Employer prior to such military service. |
| **SECTION 21. VESTING OF EMPLOYER CONTRIBUTIONS** | **SECTION 21. VESTING OF EMPLOYER CONTRIBUTIONS** | **SECTION 21. VESTING OF EMPLOYER CONTRIBUTIONS** | **SECTION 21. VESTING OF EMPLOYER CONTRIBUTIONS** | **SECTION 21. VESTING OF EMPLOYER CONTRIBUTIONS** | **SECTION 21. VESTING OF EMPLOYER CONTRIBUTIONS** |
| **21.1** | **REGULAR VESTING SCHEDULE** | **REGULAR VESTING SCHEDULE** | **REGULAR VESTING SCHEDULE** | **REGULAR VESTING SCHEDULE** | **REGULAR VESTING SCHEDULE** |
|  | *(QNECs, QMACs, and non-QACA Safe Harbor Contributions are 100% vested immediately.)* | *(QNECs, QMACs, and non-QACA Safe Harbor Contributions are 100% vested immediately.)* | *(QNECs, QMACs, and non-QACA Safe Harbor Contributions are 100% vested immediately.)* | *(QNECs, QMACs, and non-QACA Safe Harbor Contributions are 100% vested immediately.)* | *(QNECs, QMACs, and non-QACA Safe Harbor Contributions are 100% vested immediately.)* |
|  | a. | ☐ | Different vesting schedules apply to different Employee groups for the following: | Different vesting schedules apply to different Employee groups for the following: | Different vesting schedules apply to different Employee groups for the following: |
|  |  | i. | ☐ | Regular Matching Contributions (provisions are found in ADDENDUM F) | Regular Matching Contributions (provisions are found in ADDENDUM F) |
|  |  | ii. | ☐ | Additional Discretionary Matching Contributions (provisions are found in ADDENDUM F) | Additional Discretionary Matching Contributions (provisions are found in ADDENDUM F) |
|  |  | iii. | ☐ | True-Up Matching Contributions (provisions are found in ADDENDUM F) | True-Up Matching Contributions (provisions are found in ADDENDUM F) |
|  |  | iv. | ☐ | Standard Nonelective Contributions (provisions are found in ADDENDUM H) | Standard Nonelective Contributions (provisions are found in ADDENDUM H) |
|  |  | v. | ☐ | Additional Discretionary Nonelective Contributions (provisions are found in ADDENDUM H) | Additional Discretionary Nonelective Contributions (provisions are found in ADDENDUM H) |

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| | | |
|:---|:---|:---|
| b. | ☒ | The vesting schedules specified below apply to ***all*** eligible Participants |
|  | Fill in the letter of the vesting schedule that applies to the respective contribution from the available schedules listed below: | Fill in the letter of the vesting schedule that applies to the respective contribution from the available schedules listed below: |
|  | i. | Regular Matching Contributions schedule: H1 |
|  | ii. | Additional Discretionary Matching Contributions schedule:<u> </u> |
|  | iii. | True-Up Matching Contributions schedule: H3 |
|  | iv. | Standard Nonelective Contributions schedule:<u> </u> |
|  | v. | Additional Discretionary Nonelective Contributions schedule:<u> </u> |
|  | vi. | Prior Matching Contributions schedule: H6 |
|  | vii. | Prior Nonelective Contributions schedule:<u> </u> |
|  | viii. | Prior Money Purchase Pension Plan Contributions schedule:<u> </u> |
|  | ix. | QACA Safe Harbor Contributions schedule:<u> </u><br> *(100% vesting must occur after no more than 2 years of Vesting Service.)* |
|  |  | The above QACA Safe Harbor schedule applies only to Employees hired on or after<u> </u> *(month/day/year)*. Employees hired before that date and have Safe Harbor Contributions are 100% vested. |
|  | x. | Prior QACA Safe Harbor Contributions schedule:<u> </u><br> *(100% vesting must occur after no more than 2 years of Vesting Service.)* |
|  |  | The above QACA Safe Harbor schedule applies only to Employees hired on or after *(month/day/year). Employees hired before that date and have Safe Harbor Contributions are 100% vested.* |

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **A**<br> **immediate** | **B**<br> **1 year cliff** | **C**<br> **2 year cliff** | **D**<br> **3 year cliff** | **E1**<br> **other cliff**<br> **schedule for**<br> **Prior Match** | **E2**<br> **other cliff**<br> **schedule for**<br> **Prior**<br> **Nonelective** | **E3**<br> **other cliff**<br> **schedule for**<br> **Prior Money**<br> **Purchase** |
|  100% | 0% before<br> 1 year | 0% before<br> 2 years | 0% before<br> 3 years | 0%<br> before<u> </u><br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; years\* | 0%<br> before<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; years\* | 0%<br> before<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; years\* |
|  | 100% after<br> 1 year | 100% after<br> 2 years | 100% after<br> 3 years | 100%<br> after<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; years | 100%<br> after<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; years | 100%<br> after<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; years |

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*\** ***Note:*** *If Prior Matching/Nonelective/Money Purchase Contributions were made before the EGTRRA/PPA effective date for the Plan, 100% cliff vesting must occur after no more than 5 years of Vesting Service. If Prior Matching/Nonelective/Money Purchase Contributions were made after the EGTRRA/PPA effective date, 100% cliff vesting must occur after no more than 3 years of Vesting Service. Generally, the EGTRRA effective date for Matching Contributions is the first Plan Year beginning on or after January 1, 2002 and the PPA effective date for Nonelective Contributions is the first Plan Year beginning on or after January 1, 2007.* 

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| | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **F**<br> **2-6 year**<br> **graded** | **F**<br> **2-6 year**<br> **graded** | **G**<br> **1-5 year**<br> **graded** | **G**<br> **1-5 year**<br> **graded** | **H1**<br> **other graded**<br> **schedule**<br> **for**<br> **Regular Match** | **H1**<br> **other graded**<br> **schedule**<br> **for**<br> **Regular Match** | **H2**<br> **other graded**<br> **schedule**<br> **for Add'l Disc.**<br> **Match** | **H2**<br> **other graded**<br> **schedule**<br> **for Add'l Disc.**<br> **Match** | **H3**<br> **other graded**<br> **schedule**<br> **for True-Up**<br> **Match** | **H3**<br> **other graded**<br> **schedule**<br> **for True-Up**<br> **Match** | **H4**<br> **other graded**<br> **schedule**<br> **for**<br> **Standard**<br> **Nonelective** | **H4**<br> **other graded**<br> **schedule**<br> **for**<br> **Standard**<br> **Nonelective** | **H5**<br> **other graded**<br> **schedule for**<br> **Add'l Disc.**<br> **Nonelective** | **H5**<br> **other graded**<br> **schedule for**<br> **Add'l Disc.**<br> **Nonelective** |
|  |  |  |  | <1 | 0% | <1 | _% | <1 | 0% | <1 | _% | <1 | _% |
|  <2 | 0% | <1 | 0% | 1 | 0% | 1 | _% | 1 | 0% | 1 | _% | 1 | _% |
| 2 | 20% | 1 | 20% | 2 | 0% | 2 | _% | 2 | 0% | 2 | _% | 2 | _% |
| 3 | 40% | 2 | 40% | 3 | 100% | 3 | _% | 3 | 100% | 3 | _% | 3 | _% |
| 4 | 60% | 3 | 60% | 4 | 100% | 4 | _% | 4 | 100% | 4 | _% | 4 | _% |
| 5 | 80% | 4 | 80% | 5 | 100% | 5 | _% | 5 | 100% | 5 | _% | 5 | _% |
|  6+ | 100% | 5+ | 100% | 6+ | 100% | 6+ | 100% | 6+ | 100% | 6+ | 100% | 6+ | 100% |

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **H6**<br> **other graded**<br> **schedule**<br> **for**<br> **Prior Match** | **H6**<br> **other graded**<br> **schedule**<br> **for**<br> **Prior Match** | **H7**<br> **other graded**<br> **schedule**<br> **for**<br> **Prior Nonelective** | **H7**<br> **other graded**<br> **schedule**<br> **for**<br> **Prior Nonelective** | **H8**<br> **other graded**<br> **schedule**<br> **for**<br> **Prior Money Purchase** | **H8**<br> **other graded**<br> **schedule**<br> **for**<br> **Prior Money Purchase** | **I**<br> **1-2 year graded**<br> **for current and**<br> **Prior QACA**<br> **Safe Harbor** | **I**<br> **1-2 year graded**<br> **for current and**<br> **Prior QACA**<br> **Safe Harbor** |
|  <1 | 0% | <1 | _% | <1 | _% |  |  |
| 1 | 20% | 1 | _% | 1 | _% |  |  |
| 2 | 40% | 2 | _% | 2 | _% |  |  |
| 3 | 60% | 3 | _% | 3 | _% |  |  |
| 4 | 80% | 4 | _% | 4 | _% |  |  |
| 5 | 100% | 5 | _% | 5 | _% | <1 | 0% |
| 6 | 100% | 6 | _% | 6 | _% | 1 | _% |
| 7 | 100% | 7 | 100% | 7 | 100% | 2+ | 100% |

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*(Any schedule completed in H1 through H5 must be at least as favorable as 2-6 year graded vesting. Any schedule completed in H6 through H8 must be at least as favorable as (i) 2-6 year graded vesting if Prior Matching/Nonelective/Money Purchase Contributions were made after the EGTRRA/PPA effective date described in the Note above and (ii) 3-7 year graded vesting if Prior Matching/Nonelective/Money Purchase Contributions were made before the EGTRRA/PPA effective date described in the Note above.)* 

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| | | | |
|:---|:---|:---|:---|
| **21.2** | **SPECIAL VESTING EVENTS** | **SPECIAL VESTING EVENTS** | **SPECIAL VESTING EVENTS** |
|  | a. ☒ | Participants are 100% vested if employed by an Employer or Related Employer upon<sup>1</sup>: *(select all that apply)* | Participants are 100% vested if employed by an Employer or Related Employer upon<sup>1</sup>: *(select all that apply)* |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☒ | Death |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☒ | Disability. |
|  |  | A. | For purposes of 100% vesting, a Participant who becomes Disabled while absent because of qualified military service is treated as having become Disabled while employed. |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.  | ☐ | Early retirement |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>1</sup>Participants employed on or after NRA are always 100% vested.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>1</sup>Participants employed on or after NRA are always 100% vested.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>1</sup>Participants employed on or after NRA are always 100% vested.* |
| **21.3** | **DETERMINATION OF VESTED INTEREST UPON DISTRIBUTION WHILE PARTIALLY VESTED** | **DETERMINATION OF VESTED INTEREST UPON DISTRIBUTION WHILE PARTIALLY VESTED** | **DETERMINATION OF VESTED INTEREST UPON DISTRIBUTION WHILE PARTIALLY VESTED** |
|  | a. If a Participant receives distribution from his Employer Contributions Sub-Account when he is only partially vested, his vested interest in the balance remaining in such Sub-Account (X) is not less than the amount determined using the formula elected below. For purposes of the formula, P is the vested percentage at the relevant time, AB is the Sub-Account balance at the relevant time, D is the amount of all prior distributions from the Participant's Employer Contributions Sub-Account, excluding amounts deemed distributed under Code Section 72(p) that have not actually been offset against the Participant's Account balance, and R, if applicable, is the ratio of the Sub-Account balance at the relevant time to the Sub-Account balance after distribution. | a. If a Participant receives distribution from his Employer Contributions Sub-Account when he is only partially vested, his vested interest in the balance remaining in such Sub-Account (X) is not less than the amount determined using the formula elected below. For purposes of the formula, P is the vested percentage at the relevant time, AB is the Sub-Account balance at the relevant time, D is the amount of all prior distributions from the Participant's Employer Contributions Sub-Account, excluding amounts deemed distributed under Code Section 72(p) that have not actually been offset against the Participant's Account balance, and R, if applicable, is the ratio of the Sub-Account balance at the relevant time to the Sub-Account balance after distribution. | a. If a Participant receives distribution from his Employer Contributions Sub-Account when he is only partially vested, his vested interest in the balance remaining in such Sub-Account (X) is not less than the amount determined using the formula elected below. For purposes of the formula, P is the vested percentage at the relevant time, AB is the Sub-Account balance at the relevant time, D is the amount of all prior distributions from the Participant's Employer Contributions Sub-Account, excluding amounts deemed distributed under Code Section 72(p) that have not actually been offset against the Participant's Account balance, and R, if applicable, is the ratio of the Sub-Account balance at the relevant time to the Sub-Account balance after distribution. |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☐ | X = P(AB + (R x D)) – (R x D) |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☒ | X = P(AB + D) – D |
| **21.4** | **SPECIAL VESTING SERVICE CREDITING PROVISIONS** | **SPECIAL VESTING SERVICE CREDITING PROVISIONS** | **SPECIAL VESTING SERVICE CREDITING PROVISIONS** |
|  | a. ☐ | Elapsed time method | Elapsed time method |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | One year of Vesting Service is credited for each full year of service and aggregate partial years treating 365 days of service as one year | One year of Vesting Service is credited for each full year of service and aggregate partial years treating 365 days of service as one year |
|  | b. ☒ | Hours of Service method | Hours of Service method |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | Hours required in a vesting computation period to be credited with one year of Vesting Service: | Hours required in a vesting computation period to be credited with one year of Vesting Service: |
|  |  | A. | 1,000 hours |
|  |  | B. | Less than 1,000 Hours of Service: 500 *(< 1,000)* |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | Vesting computation period: | Vesting computation period: |
|  |  | A. | Plan Year |
|  |  | B. | Calendar year |
|  |  | C. | Anniversaries of Employment Commencement Date |
|  | c. ☐ | A Participant who becomes Disabled while absent from employment because of qualified military service is credited with Vesting Service as if he returned to employment immediately prior to his Disability date. | A Participant who becomes Disabled while absent from employment because of qualified military service is credited with Vesting Service as if he returned to employment immediately prior to his Disability date. |
| **21.5** | **VESTING SERVICE EXCLUSIONS** | **VESTING SERVICE EXCLUSIONS** | **VESTING SERVICE EXCLUSIONS** |
|  | a. ☒ | No exclusions | No exclusions |
|  | b. ☐ | Period before Employee attains age 18 | Period before Employee attains age 18 |
|  | c. ☐ | Period before the effective date of the Plan | Period before the effective date of the Plan |
|  | d. ☐ | If a non-vested, former Employee is reemployed after 5 consecutive Breaks in Vesting Service, his Vesting Service earned ***before*** the break is excluded upon rehire | If a non-vested, former Employee is reemployed after 5 consecutive Breaks in Vesting Service, his Vesting Service earned ***before*** the break is excluded upon rehire |
|  |  | *(For this purpose, non-vested means the Employee has not made 401(k) Contributions to the Plan and does not have a vested interest in any Employer Contributions allocated to his Account. Such Employee is treated as non-vested even if he has a vested interest in After-Tax or Rollover Contributions held in his Account.)* | *(For this purpose, non-vested means the Employee has not made 401(k) Contributions to the Plan and does not have a vested interest in any Employer Contributions allocated to his Account. Such Employee is treated as non-vested even if he has a vested interest in After-Tax or Rollover Contributions held in his Account.)* |
|  | e. ☐ | If an Employee incurs a Break in Vesting Service, Vesting Service completed before the break is excluded until the Employee again completes a year of Vesting Service following the break | If an Employee incurs a Break in Vesting Service, Vesting Service completed before the break is excluded until the Employee again completes a year of Vesting Service following the break |
|  | *Vesting Service completed* ***after*** *5 consecutive Breaks in Vesting Service is not taken into account in determining a Participant's vested interest in his Account attributable to employment* ***before*** *the break* | *Vesting Service completed* ***after*** *5 consecutive Breaks in Vesting Service is not taken into account in determining a Participant's vested interest in his Account attributable to employment* ***before*** *the break* | *Vesting Service completed* ***after*** *5 consecutive Breaks in Vesting Service is not taken into account in determining a Participant's vested interest in his Account attributable to employment* ***before*** *the break* |

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| | | | | |
|:---|:---|:---|:---|:---|
| **21.6** | **FORFEITURES** | **FORFEITURES** | **FORFEITURES** |  |
|  | *(****Note:*** *Forfeitures that occur during a Plan Year must be disposed of in accordance with the provisions of this Section as of the end of the following Plan Year.)* | *(****Note:*** *Forfeitures that occur during a Plan Year must be disposed of in accordance with the provisions of this Section as of the end of the following Plan Year.)* | *(****Note:*** *Forfeitures that occur during a Plan Year must be disposed of in accordance with the provisions of this Section as of the end of the following Plan Year.)* | *(****Note:*** *Forfeitures that occur during a Plan Year must be disposed of in accordance with the provisions of this Section as of the end of the following Plan Year.)* |
|  | a. Non-vested amounts are forfeited after 5-consecutive Breaks in Vesting Service or the following, if earlier: | a. Non-vested amounts are forfeited after 5-consecutive Breaks in Vesting Service or the following, if earlier: | a. Non-vested amounts are forfeited after 5-consecutive Breaks in Vesting Service or the following, if earlier: | a. Non-vested amounts are forfeited after 5-consecutive Breaks in Vesting Service or the following, if earlier: |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☐ | Not applicable – No forfeiture before 5-consecutive Breaks in Vesting Service | Not applicable – No forfeiture before 5-consecutive Breaks in Vesting Service |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☒ | Immediately upon distribution or deemed distribution | Immediately upon distribution or deemed distribution |
|  | b. Restoration of forfeitures. Upon reemployment before 5-consecutive Breaks in Vesting Service, forfeited amounts: | b. Restoration of forfeitures. Upon reemployment before 5-consecutive Breaks in Vesting Service, forfeited amounts: | b. Restoration of forfeitures. Upon reemployment before 5-consecutive Breaks in Vesting Service, forfeited amounts: | b. Restoration of forfeitures. Upon reemployment before 5-consecutive Breaks in Vesting Service, forfeited amounts: |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☒ | Are restored only if Participant repays distribution | Are restored only if Participant repays distribution |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☐ | Are automatically restored | Are automatically restored |
|  |  | A. | ☐ | Participant may elect to repay distribution |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.  | ☐ | If a repayment provision is elected above, it applies only to distributions of Employer Contributions | If a repayment provision is elected above, it applies only to distributions of Employer Contributions |
|  | c. Forfeited amounts will: | c. Forfeited amounts will: | c. Forfeited amounts will: | c. Forfeited amounts will: |

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| | | | |
|:---|:---|:---|:---|
|  |  | **Nonelective** | **Matching** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | Offset the Employer's contribution obligation.<sup>1</sup> | 1. ☒ | 2. ☒ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | Be re-allocated among Participants<sup>2</sup> | 1. ☐ | 2. ☐ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>1</sup>If forfeitures remain after all contribution obligations are satisfied or upon termination of the Plan, and such forfeitures cannot be used to pay Plan expenses, the remainder shall be re-allocated among Participants as provided in Section 14.4 of the BPD.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>1</sup>If forfeitures remain after all contribution obligations are satisfied or upon termination of the Plan, and such forfeitures cannot be used to pay Plan expenses, the remainder shall be re-allocated among Participants as provided in Section 14.4 of the BPD.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>1</sup>If forfeitures remain after all contribution obligations are satisfied or upon termination of the Plan, and such forfeitures cannot be used to pay Plan expenses, the remainder shall be re-allocated among Participants as provided in Section 14.4 of the BPD.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>1</sup>If forfeitures remain after all contribution obligations are satisfied or upon termination of the Plan, and such forfeitures cannot be used to pay Plan expenses, the remainder shall be re-allocated among Participants as provided in Section 14.4 of the BPD.* |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>2</sup>If the Employer maintains a Safe Harbor 401(k) Plan which otherwise qualifies for exemption from the top heavy requirements, the Employer may limit the allocation of Plan forfeitures in such a manner as to avoid the inadvertent application of the top heavy requirements on account of a forfeiture allocation.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>2</sup>If the Employer maintains a Safe Harbor 401(k) Plan which otherwise qualifies for exemption from the top heavy requirements, the Employer may limit the allocation of Plan forfeitures in such a manner as to avoid the inadvertent application of the top heavy requirements on account of a forfeiture allocation.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>2</sup>If the Employer maintains a Safe Harbor 401(k) Plan which otherwise qualifies for exemption from the top heavy requirements, the Employer may limit the allocation of Plan forfeitures in such a manner as to avoid the inadvertent application of the top heavy requirements on account of a forfeiture allocation.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>2</sup>If the Employer maintains a Safe Harbor 401(k) Plan which otherwise qualifies for exemption from the top heavy requirements, the Employer may limit the allocation of Plan forfeitures in such a manner as to avoid the inadvertent application of the top heavy requirements on account of a forfeiture allocation.* |
| d. Administrator, in its discretion, may direct that forfeitures be used to pay Plan expenses. | d. Administrator, in its discretion, may direct that forfeitures be used to pay Plan expenses. | d. Administrator, in its discretion, may direct that forfeitures be used to pay Plan expenses. |  |
| e. Re-allocation of forfeitures. | e. Re-allocation of forfeitures. | e. Re-allocation of forfeitures. |  |
|  |  | **Nonelective** | **Matching** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | Participants eligible for re-allocation |  |  |
|  | A. Only Participants who have met applicable re-allocation requirements in ii below | 1. ☐ | 2. ☐ |
|  | B. Participants who are actively employed at any time during the Plan Year | 1. ☐ | 2. ☐ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | Requirements for re-allocation *(unless otherwise elected below, any last day requirement refers to the last day of the contribution period):* |  |  |
|  | A. Last day requirement only. Must be a Covered Employee | 1. ☐ | 2. ☐ |
|  | B. Last day requirement only. Employment as an Employee other than a Covered Employee satisfies requirement | 1. ☐ | 2. ☐ |

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| | | | |
|:---|:---|:---|:---|
|  | C. Service requirement only | 1. ☐ | 2. ☐ |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Hours of Service requirement *(< 1,000)*  | 1. ☐ | 2. ☐ |
|  | D. Last day and service requirement. Must be a Covered Employee on last day | 1. ☐ | 2. ☐ |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Hours of Service requirement *(< 1,000)*  | 1. ☐ | 2. ☐ |
|  | E. Last day and service requirement. Employment as an Employee other than a Covered Employee satisfies requirement | 1. ☐ | 2. ☐ |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Hours of Service requirement *(< 1,000)*  | 1. ☐ | 2. ☐ |
|  | F. Last day or hours requirement. Employment as an Employee other than a Covered Employee satisfies the last day requirement. The Hours of Service requirement is: | 1. ☐ | 2. ☐ |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 1,000 Hours | 1. ☐ | 2. ☐ |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 501 Hours | 1. ☐ | 2. ☐ |
|  | G. Last day requirement selected above means last day of the Plan Year | 1. ☐ | 2. ☐ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.  | Exceptions to Last Day Allocation Requirements. Last day requirement does not apply in cases of: |  |  |
|  | A. Death | 1. ☐ | 2. ☐ |
|  | B. Disability | 1. ☐ | 2. ☐ |
|  | C. Retirement | 1. ☐ | 2. ☐ |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Exception applies only to normal retirement | 1. ☐ | 2. ☐ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv.  | Exceptions to Service Allocation Requirements. Service requirement does not apply in cases of: |  |  |
|  | A. Death | 1. ☐ | 2. ☐ |
|  | B. Disability | 1. ☐ | 2. ☐ |
|  | C. Retirement | 1. ☐ | 2. ☐ |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Exception applies only to normal retirement | 1. ☐ | 2. ☐ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v.  | Employment Requirement for Re-Allocation |  |  |
|  | A. Re-allocate to Participants employed during the Plan Year by any Employer | 1. ☐ | 2. ☐ |
|  | B. Re-allocate only to Participants employed during the Plan Year by the Employer for whom the Participant last performed services | 1. ☐ | 2. ☐ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vi.  | Re-allocation based upon |  |  |
|  | A. Method of allocating Standard Nonelective Contribution | 1. ☐ | 2. ☐ |
|  | B. Ratio of Compensation | 1. ☐ | 2. ☐ |
|  | C. Ratio of deferral percentages | 1. ☐ | 2. ☐ |

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| | | | |
|:---|:---|:---|:---|
| **SECTION 22. CONTRIBUTION LIMITATIONS** | **SECTION 22. CONTRIBUTION LIMITATIONS** | **SECTION 22. CONTRIBUTION LIMITATIONS** | **SECTION 22. CONTRIBUTION LIMITATIONS** |
| **22.1** | **CODE SECTION 415 LIMITATIONS** | **CODE SECTION 415 LIMITATIONS** | **CODE SECTION 415 LIMITATIONS** |
|  | a. Limitations Under Other Plans. If limitations would be exceeded under multiple defined contribution plans maintained by Employer: | a. Limitations Under Other Plans. If limitations would be exceeded under multiple defined contribution plans maintained by Employer: | a. Limitations Under Other Plans. If limitations would be exceeded under multiple defined contribution plans maintained by Employer: |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☐ Reduce contributions to be made under other plans first, then reduce under this Plan | ☐ Reduce contributions to be made under other plans first, then reduce under this Plan |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☐ Reduce contributions to be made under this Plan first then under other plans | ☐ Reduce contributions to be made under this Plan first then under other plans |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.  | ☐ Other reduction method (provisions are found in ADDENDUM I) | ☐ Other reduction method (provisions are found in ADDENDUM I) |
| **22.2** | **APPLICATION OF ADP/ACP TEST** | **APPLICATION OF ADP/ACP TEST** | **APPLICATION OF ADP/ACP TEST** |
|  | a. ADP Testing Method. Nondiscrimination requirements for 401(k) Contributions will be satisfied: | a. ADP Testing Method. Nondiscrimination requirements for 401(k) Contributions will be satisfied: | a. ADP Testing Method. Nondiscrimination requirements for 401(k) Contributions will be satisfied: |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☐ N/A. | ☐ N/A. |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☐ Current year testing method *(no Safe Harbor Contributions)*  | ☐ Current year testing method *(no Safe Harbor Contributions)*  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.  | ☐ Prior year testing method. If this is the first Plan Year to provide for the CODA, prior year testing method is applied using: | ☐ Prior year testing method. If this is the first Plan Year to provide for the CODA, prior year testing method is applied using: |
|  |  | A. | N/A. This is not the first Plan Year to provide for the CODA |
|  |  | B. | 3% contribution assumption for NHCEs |
|  |  | C. | Actual deferral percentages of NHCEs for first Plan Year |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv.  | ☒ Safe harbor applies. | ☒ Safe harbor applies. |
|  |  | A. | ADP testing applies because (i) not all Employees eligible to make 401(k) Contributions are eligible for Safe Harbor Contributions (e.g., non-bargained employees receive Safe Harbor Contributions and bargained employees do not OR different age and service requirements apply for Safe Harbor Contributions than for 401(k) Contributions) or (ii) the discretionary Safe Harbor Nonelective Contribution option was selected. *(current year testing applies.)* |
|  | b. ADP Test Correction– Roth Contributions. If Roth 401(k) Contributions are permitted under the Plan, excess contributions attributable to 401(k) Contributions will be allocated and distributed as follows: | b. ADP Test Correction– Roth Contributions. If Roth 401(k) Contributions are permitted under the Plan, excess contributions attributable to 401(k) Contributions will be allocated and distributed as follows: | b. ADP Test Correction– Roth Contributions. If Roth 401(k) Contributions are permitted under the Plan, excess contributions attributable to 401(k) Contributions will be allocated and distributed as follows: |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☐ | First from Pre-Tax 401(k) Contributions, then from Roth 401(k) Contributions |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☐ | First from Roth 401(k) Contributions, then from Pre-Tax 401(k) Contributions |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.  | ☐ | Distribute in ratio that Participant's Pre-Tax and Roth 401(k) Contributions bear to Participant's total 401(k) Contributions for the Plan Year |
|  | c. ACP Testing Method. Nondiscrimination requirements for Matching/After-Tax Contributions will be satisfied: | c. ACP Testing Method. Nondiscrimination requirements for Matching/After-Tax Contributions will be satisfied: | c. ACP Testing Method. Nondiscrimination requirements for Matching/After-Tax Contributions will be satisfied: |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☐ | N/A. |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☐ | Current year testing method *(no Safe Harbor Contributions or ACP testing is not satisfied for* ***any*** *Employees using the safe harbor method)* |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.  | ☐ | Prior year testing method. If this is the first Plan Year to provide for After-Tax or Matching Contributions, prior year testing method is applied using: |
|  |  | A. | N/A. This is not the first Plan Year to provide for After-Tax or Matching Contributions. |
|  |  | B. | 3% contribution assumption for NHCEs |
|  |  | C. | Actual contribution percentages of NHCEs for first Plan Year |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv.  | ☒ | Safe harbor applies. |
|  |  | A. | Nondiscrimination testing applies because (i) Participant may make After-Tax Contributions, (ii) not all Employees eligible to receive Matching Contributions are eligible for Safe Harbor Contributions (e.g., non-bargained employees receive Safe Harbor Contributions and bargained employees do not OR different age and service requirements apply for Safe Harbor Contributions than for Matching Contributions), (iii) Matching Contributions are made on contributions in excess of 6% of Compensation *(or 10% if QACA Safe Harbor Matching Contributions are made)*, or (iv) the discretionary Safe Harbor Nonelective Contribution option was selected. *(Current year testing applies.)* |
| **22.3** | **APPLICATION OF CODE SECTION 402(g) LIMITS** *(select one)* | **APPLICATION OF CODE SECTION 402(g) LIMITS** *(select one)* | **APPLICATION OF CODE SECTION 402(g) LIMITS** *(select one)* |
|  | a. ☒ | Participants may direct the Administrator to return 401(k) Contributions that exceed the 402(g) limits when combined with contributions to plans maintained by ***un-related*** employers<br>*(If the Participant made both Roth and Pre-Tax 401(k) Contributions to the Plan, the Participant* ***must*** *direct whether and to what extent the distribution will be made from his Pre-Tax and/or Roth 401(k) Contributions; if no direction is received excess deferrals will be made first from Pre-Tax 401(k) Contributions, then from Roth 401(k) Contributions.)* | Participants may direct the Administrator to return 401(k) Contributions that exceed the 402(g) limits when combined with contributions to plans maintained by ***un-related*** employers<br>*(If the Participant made both Roth and Pre-Tax 401(k) Contributions to the Plan, the Participant* ***must*** *direct whether and to what extent the distribution will be made from his Pre-Tax and/or Roth 401(k) Contributions; if no direction is received excess deferrals will be made first from Pre-Tax 401(k) Contributions, then from Roth 401(k) Contributions.)* |

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| | | | | |
|:---|:---|:---|:---|:---|
|  | b. ☒ | If excess deferrals are made under the Plan, the excess will be allocated and distributed as follows: *(select one)* | If excess deferrals are made under the Plan, the excess will be allocated and distributed as follows: *(select one)* | If excess deferrals are made under the Plan, the excess will be allocated and distributed as follows: *(select one)* |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☐ | First from Pre-Tax 401(k) Contributions, then from Roth 401(k) Contributions | First from Pre-Tax 401(k) Contributions, then from Roth 401(k) Contributions |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☒ | First from Roth 401(k) Contributions, then from Pre-Tax 401(k) Contributions | First from Roth 401(k) Contributions, then from Pre-Tax 401(k) Contributions |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.  | ☐ | Distribute in ratio that Participant's Pre-Tax and Roth 401(k) Contributions bear to Participant's total 401(k) Contributions for the calendar year | Distribute in ratio that Participant's Pre-Tax and Roth 401(k) Contributions bear to Participant's total 401(k) Contributions for the calendar year |
| **22.4** | **DETERMINATION OF INCOME OR LOSS** | **DETERMINATION OF INCOME OR LOSS** | **DETERMINATION OF INCOME OR LOSS** | **DETERMINATION OF INCOME OR LOSS** |
|  | a. Income on contributions in excess of an applicable limit above (other than the 415 limitations) will be determined using: | a. Income on contributions in excess of an applicable limit above (other than the 415 limitations) will be determined using: | a. Income on contributions in excess of an applicable limit above (other than the 415 limitations) will be determined using: | a. Income on contributions in excess of an applicable limit above (other than the 415 limitations) will be determined using: |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☐ | The method otherwise used to allocate income or loss to Participant's Accounts under the Plan | The method otherwise used to allocate income or loss to Participant's Accounts under the Plan |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☒ | The IRS alternative method | The IRS alternative method |
| **SECTION 23. INVESTMENT OF PARTICIPANT ACCOUNTS** | **SECTION 23. INVESTMENT OF PARTICIPANT ACCOUNTS** | **SECTION 23. INVESTMENT OF PARTICIPANT ACCOUNTS** | **SECTION 23. INVESTMENT OF PARTICIPANT ACCOUNTS** | **SECTION 23. INVESTMENT OF PARTICIPANT ACCOUNTS** |
| **23.1** | **PARTICIPANT DIRECTED INVESTMENTS** | **PARTICIPANT DIRECTED INVESTMENTS** | **PARTICIPANT DIRECTED INVESTMENTS** | **PARTICIPANT DIRECTED INVESTMENTS** |
|  | a. ☒ | Participants may direct investment of a portion or all of their Accounts | Participants may direct investment of a portion or all of their Accounts | Participants may direct investment of a portion or all of their Accounts |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☒ | Plan is intended to comply with ERISA Section 404(c) | Plan is intended to comply with ERISA Section 404(c) |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | Available Investments. Except as may be elected in Section 23.3, regarding Employer stock, and Section 23.2, regarding self-directed brokerage funds, Investment Funds available for Participant-directed investment are selected by the Investment Fiduciary | Available Investments. Except as may be elected in Section 23.3, regarding Employer stock, and Section 23.2, regarding self-directed brokerage funds, Investment Funds available for Participant-directed investment are selected by the Investment Fiduciary | Available Investments. Except as may be elected in Section 23.3, regarding Employer stock, and Section 23.2, regarding self-directed brokerage funds, Investment Funds available for Participant-directed investment are selected by the Investment Fiduciary |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.  | ☐ | Investment Fiduciary directs investment of the following Sub-Accounts: | Investment Fiduciary directs investment of the following Sub-Accounts: |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv.  | Change Investment Elections. Investment changes that are timely received in good order in accordance with established procedures will be initiated as of the business day they are received by the Administrator (or its delegate) or the next following business day. | Change Investment Elections. Investment changes that are timely received in good order in accordance with established procedures will be initiated as of the business day they are received by the Administrator (or its delegate) or the next following business day. | Change Investment Elections. Investment changes that are timely received in good order in accordance with established procedures will be initiated as of the business day they are received by the Administrator (or its delegate) or the next following business day. |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v.  | Failure to Direct Investments. If Participants fail to direct investment of a portion or all of their Accounts, the Investment Fiduciary will direct investment. | Failure to Direct Investments. If Participants fail to direct investment of a portion or all of their Accounts, the Investment Fiduciary will direct investment. | Failure to Direct Investments. If Participants fail to direct investment of a portion or all of their Accounts, the Investment Fiduciary will direct investment. |
| **23.2** | **SELF-DIRECTED BROKERAGE FUND** | **SELF-DIRECTED BROKERAGE FUND** | **SELF-DIRECTED BROKERAGE FUND** | **SELF-DIRECTED BROKERAGE FUND** |
|  | a. ☒ | Plan assets may be invested through a self-directed brokerage fund | Plan assets may be invested through a self-directed brokerage fund | Plan assets may be invested through a self-directed brokerage fund |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | Establishment of self-directed brokerage Investment Fund: | Establishment of self-directed brokerage Investment Fund: | Establishment of self-directed brokerage Investment Fund: |
|  |  | A. | ☒ | is required by the Plan Sponsor, as settlor of the Plan |
|  |  | B. | ☐ | may be selected by the Investment Fiduciary |
| **23.3** | **INVESTMENT IN EMPLOYER STOCK** | **INVESTMENT IN EMPLOYER STOCK** | **INVESTMENT IN EMPLOYER STOCK** | **INVESTMENT IN EMPLOYER STOCK** |
|  | a. ☒ | Plan assets may be invested in Employer stock *(Employer stock must be publicly traded)* | Plan assets may be invested in Employer stock *(Employer stock must be publicly traded)* | Plan assets may be invested in Employer stock *(Employer stock must be publicly traded)* |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | Establishment of Employer stock Investment Fund: | Establishment of Employer stock Investment Fund: | Establishment of Employer stock Investment Fund: |
|  |  | A. | ☒ | is required by the Plan Sponsor, as settlor of the Plan |
|  |  | B. | ☐ | may be selected by the Investment Fiduciary |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☐ | All or some Employer Contributions are required to be invested in Employer stock. | All or some Employer Contributions are required to be invested in Employer stock. |
|  |  | A. | The following types of contributions are required to be invested in Employer stock: | The following types of contributions are required to be invested in Employer stock: |
|  |  |  | 1. | ☐ Standard Nonelective Contributions |
|  |  |  | 2. | ☐ Additional Discretionary Nonelective Contributions |
|  |  |  | 3. | ☐ Prior Nonelective Contributions |
|  |  |  | 4. | ☐ Non-safe harbor Matching Contributions |
|  |  |  | 5. | ☐ Prior non-safe harbor Matching Contributions |
|  |  | B. | ☐ | Participants may transfer investments out of the Employer stock fund more frequently than as required under law |
|  |  | C. | ☐ | Participants may direct investment of other contributions in Employer stock |
| **23.4** | **INVESTMENT IN LIFE INSURANCE** | **INVESTMENT IN LIFE INSURANCE** | **INVESTMENT IN LIFE INSURANCE** | **INVESTMENT IN LIFE INSURANCE** |
|  | a. Plan assets may not be invested in life insurance. | a. Plan assets may not be invested in life insurance. | a. Plan assets may not be invested in life insurance. | a. Plan assets may not be invested in life insurance. |

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| | | | |
|:---|:---|:---|:---|
| **23.5** | **TRANSFER OF INVESTMENTS** | **TRANSFER OF INVESTMENTS** | **TRANSFER OF INVESTMENTS** |
|  | a. Transfer Effective Dates. Investment transfer elections that are timely received in good order in accordance with established procedures will be initiated as of the business day they are received by the Administrator (or its delegate) or the next following business day. | a. Transfer Effective Dates. Investment transfer elections that are timely received in good order in accordance with established procedures will be initiated as of the business day they are received by the Administrator (or its delegate) or the next following business day. | a. Transfer Effective Dates. Investment transfer elections that are timely received in good order in accordance with established procedures will be initiated as of the business day they are received by the Administrator (or its delegate) or the next following business day. |
| **SECTION 24. LOANS** | **SECTION 24. LOANS** | **SECTION 24. LOANS** | **SECTION 24. LOANS** |
| **24.1** | **AVAILABILITY** | **AVAILABILITY** | **AVAILABILITY** |
|  | a. ☒ | The Plan permits Participant loans. Loans are permitted with the following restrictions, as applicable: *(select all that apply)* | The Plan permits Participant loans. Loans are permitted with the following restrictions, as applicable: *(select all that apply)* |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☒ | No restrictions on Sub-Accounts available for loans |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☐ | Loans are **not** available from following portions of Participant's Account: |
|  |  | ***Note:*** *If the Plan includes QVECs, loans may not be made from QVEC Sub-Accounts and such Sub-Accounts are not included in determining the maximum amount of a loan.* | ***Note:*** *If the Plan includes QVECs, loans may not be made from QVEC Sub-Accounts and such Sub-Accounts are not included in determining the maximum amount of a loan.* |
|  |  | A. | Roth 401(k) Contributions Sub-Account |
|  |  |  | ☐ The balance of the Roth 401(k) Contributions Sub-Account is also excluded in determining maximum permissible loan amount |
|  |  | B. | Other specified Sub-Accounts: |
|  |  |  | ☐ The balance of the other Sub-Accounts is also excluded in determining maximum permissible loan amount |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.  | ☐ | Loans are ***not*** permitted to individuals with Rollover Contributions under the Plan, but who have not met the requirements to become an Eligible Employee. |
| **24.2** | **REPAYMENT OPTIONS** | **REPAYMENT OPTIONS** | **REPAYMENT OPTIONS** |
|  | a. ☒ | Loans are repaid through payroll withholding | Loans are repaid through payroll withholding |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☒ | Participants may also make payments by other means specified in the loan agreement |
| 24.3 | **DEFAULT**. If a loan payment is missed, default occurs as provided in the written loan guidelines (but not later than the end of the calendar quarter following the quarter in which payment was due)<br>*(If a Participant makes loan payments after default, any such payments will be treated as After-Tax Contributions to the Plan for purposes of determining the Participant's taxable basis in his Account.)* | **DEFAULT**. If a loan payment is missed, default occurs as provided in the written loan guidelines (but not later than the end of the calendar quarter following the quarter in which payment was due)<br>*(If a Participant makes loan payments after default, any such payments will be treated as After-Tax Contributions to the Plan for purposes of determining the Participant's taxable basis in his Account.)* | **DEFAULT**. If a loan payment is missed, default occurs as provided in the written loan guidelines (but not later than the end of the calendar quarter following the quarter in which payment was due)<br>*(If a Participant makes loan payments after default, any such payments will be treated as After-Tax Contributions to the Plan for purposes of determining the Participant's taxable basis in his Account.)* |
| **SECTION 25. HARDSHIP WITHDRAWALS (401(K) AND PROFIT-SHARING PLANS ONLY)** | **SECTION 25. HARDSHIP WITHDRAWALS (401(K) AND PROFIT-SHARING PLANS ONLY)** | **SECTION 25. HARDSHIP WITHDRAWALS (401(K) AND PROFIT-SHARING PLANS ONLY)** | **SECTION 25. HARDSHIP WITHDRAWALS (401(K) AND PROFIT-SHARING PLANS ONLY)** |
| **25.1** | **AVAILABILITY** | **AVAILABILITY** | **AVAILABILITY** |
|  | a. ☒ | The Plan permits hardship withdrawals. The Plan permits hardship withdrawals from the following Accounts: | The Plan permits hardship withdrawals. The Plan permits hardship withdrawals from the following Accounts: |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.  | ☒ | Pre-Tax 401(k) Contributions *(excluding interest credited after the later of (a) the last day of the Plan Year ending before* July 1, 1989 or (b) December 31, 1988) |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.  | ☒ | Roth 401(k) Contributions *(excluding interest)* |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.  | ☒ | After-Tax Contributions |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv.  | ☒ | Rollover Contributions |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v.  | ☒ | Designated Roth Rollover Contributions |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vi.  | ☐ | In-Plan Roth Rollover Contributions |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vii.  | ☒ | After-Tax Rollover Contributions |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;viii.  | ☐ | Nonelective Contributions *(includes Standard and Additional Discretionary Nonelective Contributions)* |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ix.  | ☐ | Prior Nonelective Contributions |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;x.  | ☐ | Matching Contributions *(includes Regular, Additional Discretionary, and True-Up Matching Contributions) (QMACs and Safe Harbor Matching Contributions may not be withdrawn because of hardship)*<sup>1</sup> |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;xi.  | ☐ | Prior Matching Contributions *(QMACs and Safe Harbor Matching Contributions may not be withdrawn because of hardship)*<sup>1</sup> |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;xii.  | ☐ | Other: *(specify Sub-Account(s))* |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>1</sup> An exception applies for amounts credited to the Plan as of the later of (a) the last day of the Plan Year ending before July 1, 1989 or (b) December 31, 1988, if such amounts are accounted for separately and were available for hardship withdrawal under the terms of the plan in effect on that date.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>1</sup> An exception applies for amounts credited to the Plan as of the later of (a) the last day of the Plan Year ending before July 1, 1989 or (b) December 31, 1988, if such amounts are accounted for separately and were available for hardship withdrawal under the terms of the plan in effect on that date.* | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *<sup>1</sup> An exception applies for amounts credited to the Plan as of the later of (a) the last day of the Plan Year ending before July 1, 1989 or (b) December 31, 1988, if such amounts are accounted for separately and were available for hardship withdrawal under the terms of the plan in effect on that date.* |

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| | | | |
|:---|:---|:---|:---|
| **25.2** | **DETERMINATION OF IMMEDIATE AND HEAVY FINANCIAL NEED** | **DETERMINATION OF IMMEDIATE AND HEAVY FINANCIAL NEED** | **DETERMINATION OF IMMEDIATE AND HEAVY FINANCIAL NEED** |
|  | *(****Note:*** *Hardship needs under the Plan are based on the safe harbors specified in 401(k) regulations and at Section 13.8 of the BPD.)* | *(****Note:*** *Hardship needs under the Plan are based on the safe harbors specified in 401(k) regulations and at Section 13.8 of the BPD.)* | *(****Note:*** *Hardship needs under the Plan are based on the safe harbors specified in 401(k) regulations and at Section 13.8 of the BPD.)* |
|  | a. | ☐ | In addition to the IRS safe harbor needs, hardship withdrawals of contributions ***other than 401(k) Contributions*** may be made under other non-discriminatory facts and circumstances, as follows: |
|  |  |  | *(Withdrawal criteria must be definitely determinable, non-discriminatory, and objective)* |
|  | b. | ☒ | Hardship withdrawals may be made to satisfy an immediate and heavy financial need of a Participant's primary Beneficiary who is NOT the Participant's Spouse or other dependent |
|  |  |  | *(Hardship withdrawals may only be made for the following needs of the primary Beneficiary: Code Section 213(d) medical expenses, post-secondary education/tuition expenses (including room and board), and funeral and burial expenses.)* |
| **25.3** | **DETERMINATION THAT PLAN DISTRIBUTION IS NECESSARY TO MEET NEED** | **DETERMINATION THAT PLAN DISTRIBUTION IS NECESSARY TO MEET NEED** | **DETERMINATION THAT PLAN DISTRIBUTION IS NECESSARY TO MEET NEED** |
|  | a. | ☒ | Necessity for hardship withdrawal is determined using IRS suspension safe harbor as explained at Section 13.8 of the BPD |
|  | b. | ☐ | Necessity for hardship withdrawal is determined based on Employee's certification: |
|  |  |  | *(The Employee certifies the need for a hardship withdrawal as explained at Section 13.8 of the BPD. A hardship withdrawal will not be deemed necessary if the Administrator has actual knowledge that the Employee's certification is false.)* |
| **25.4** | **EFFECTIVE DATE OF HARDSHIP WITHDRAWAL** | **EFFECTIVE DATE OF HARDSHIP WITHDRAWAL** | **EFFECTIVE DATE OF HARDSHIP WITHDRAWAL** |
|  | a. | Hardship Withdrawal Effective Dates. Hardship withdrawals will be made as soon as reasonably practicable following approval. | Hardship Withdrawal Effective Dates. Hardship withdrawals will be made as soon as reasonably practicable following approval. |
| **25.5** | **OPTIONAL LIMITATIONS ON HARDSHIP WITHDRAWALS** | **OPTIONAL LIMITATIONS ON HARDSHIP WITHDRAWALS** | **OPTIONAL LIMITATIONS ON HARDSHIP WITHDRAWALS** |
|  | a. | ☐ | 100% Vesting Requirement. Hardship withdrawals may only be made from a particular Sub-Account if the Participant is 100% vested in the Sub-Account. |
|  | b. | ☒ | Minimum Hardship Withdrawal Amount. The minimum hardship withdrawal amount is: $500 *(amount must be reasonable and nondiscriminatory in operation)* |
|  |  | i. | If less, Participant may withdraw 100% of his withdrawable interest |
|  | c. | ☐ | Suspension of Further Hardship Withdrawals. The suspension period will last<u> </u> months after a hardship is issued |
|  | d. | ☒ | Limit Number of Hardship Withdrawals. The number of hardship withdrawals a Participant may receive during the year is limited to: 4 |
|  |  | i. | Unless elected below, the applicable year is the calendar year |
|  |  |  | Limit is applied using the Plan Year |
| **SECTION 26. NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **SECTION 26. NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **SECTION 26. NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **SECTION 26. NON-HARDSHIP IN-SERVICE WITHDRAWALS** |
| **26.1** | **AVAILABILITY** | **AVAILABILITY** | **AVAILABILITY** |
|  | a. | ☒ | Non-hardship in-service withdrawals are permitted under the Plan. |
| **26.2** | **SOURCES AND CONDITIONS FOR NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **SOURCES AND CONDITIONS FOR NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **SOURCES AND CONDITIONS FOR NON-HARDSHIP IN-SERVICE WITHDRAWALS** |
|  | a. | ☒ | Withdrawals at Any Time. The following amounts may be withdrawn at any time: |
|  |  | i. | In-Plan Roth Rollover Contributions, if provided under the Plan (contributions rolled over as In-Plan Roth Rollover Contributions must still be distributable under conditions no less favorable than before the rollover) |
|  |  | ii. | After-Tax Contributions |
|  |  | iii. | Rollover Contributions |
|  |  | iv. | After-Tax Rollover Contributions |
|  |  | v. | Designated Roth Rollover Contributions |

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| | | |
|:---|:---|:---|
| b. | ☒ | Withdrawals at Specified Age. The following amounts may be withdrawn only after reaching the specified age: |

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **After-Tax** | **Rollover** | **After-Tax Rollover** | **Designated Roth<br>Rollover** | **Pre-Tax 401(k)** | **Roth 401(k)** | **QNECs** |
| i. ☐<u> </u> | ii. ☐<u> </u> | iii. ☐<u> </u> | iv. ☐<u> </u> | v. ☒59 1/2<br> *(> 59*<sup>1</sup>⁄<sub>2</sub>*)*  | vi. ☒59 1/2 <br> *(> 59*<sup>1</sup>⁄<sub>2</sub>*)*  | vii. ☒59 1/2<br> *(> 59*<sup>1</sup>⁄<sub>2</sub>*)*  |
| **QMACs** | **Safe Harbor** | **Prior Safe Harbor** | **Prior Money<br>Purchase1** | **Regular Match** | **Add'l Disc. Match** | **True-Up Match** |
| viii. ☒59 1/2<br> *(> 59*<sup>1</sup>⁄<sub>2</sub>*)*  | ix. ☒59 1/2 <br> *(> 59*<sup>1</sup>⁄<sub>2</sub>*)*  | x. ☒59 1/2<br> *(> 59*<sup>1</sup>⁄<sub>2</sub>*)*  | xi. ☐<u> </u><br> (> 62) | xii. ☒59 1/2 | xiii. ☐<u> </u> | xiv. ☒59 1/2 |
| **Prior**<br> **Match** | **Std**<br> **Nonelective<sup>1</sup>** | **Add'l Disc.**<br> **Nonelective** | **Prior**<br> **Nonelective** |  |  |  |
| xv. ☒59 1/2 | xvi. ☐<u> </u> | xvii. ☐<u> </u> | xviii. ☐<u> </u> |  |  |  |

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xix. ☐ Other contributions at age<u> </u> (specify other contribution(s) and conditions in a manner that is definitely determinable and not subject to employer discretion):

*<sup>1</sup> In Money Purchase Plans, the age cannot be earlier than age 62.* 

c. ☐ Employees in a profit-sharing or 401(k) plan may withdraw Nonelective/Matching Contributions after a specified period of participation as elected in the table below:

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| | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Std**<br> **Nonelective** | **Std**<br> **Nonelective** | **Add'l Disc.**<br> **Nonelective** | **Add'l Disc.**<br> **Nonelective** | **Regular**<br> **Match** | **Regular**<br> **Match** | **Add'l**<br> **Disc.**<br> **Match** | **Add'l**<br> **Disc.**<br> **Match** | **True-Up**<br> **Match** | **True-Up**<br> **Match** | **Prior**<br> **Nonelective** | **Prior**<br> **Nonelective** | **Prior**<br> **Match** | **Prior**<br> **Match** |
| i. Withdrawal permitted after specified # months participation |  | A. ☐<u> </u> |  | B. ☐<u> </u> |  | C. ☐<u> </u> |  | D. ☐<u> </u> |  | E. ☐<u> </u> |  | F. ☐<u> </u> |  | G. ☐<u> </u> |
| ii. Withdrawal permitted after both specified # months participation & attainment of specified age |  | A. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> Age |  | B. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> Age |  | C. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | D. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | E. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | F. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | G. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |

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| | |
|:---|:---|
| d. ☐ | Employees in a profit-sharing or 401(k) plan may withdraw amounts held at least 2 years as elected in the table below:  |

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| | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Std**<br> **Nonelective** | **Std**<br> **Nonelective** | **Add'l Disc.**<br> **Nonelective** | **Add'l Disc.**<br> **Nonelective** | **Regular**<br> **Match** | **Regular**<br> **Match** | **Add'l**<br> **Disc.**<br> **Match** | **Add'l**<br> **Disc.**<br> **Match** | **True-Up**<br> **Match** | **True-Up**<br> **Match** | **Prior**<br> **Nonelective** | **Prior**<br> **Nonelective** | **Prior**<br> **Match** | **Prior**<br> **Match** |
| i. No other requirements |  | A. ☐<u> </u> |  | B. ☐<u> </u> |  | C. ☐<u> </u> |  | D. ☐<u> </u> |  | E. ☐<u> </u> |  | F. ☐<u> </u> |  | G. ☐<u> </u> |
| ii. Employee must also have specified # months of participation |  | A. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos |  | B. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos |  | C. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos |  | D. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos |  | E. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos |  | F. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos |  | G. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos |
| iii. Employee must also have attained specified age |  | A. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | B. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | C. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | D. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | E. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | F. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | G. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |
| iv. Employee must also have specified # months of participation ***and*** have attained specified age |  | A. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> Age |  | B. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> Age |  | C. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | D. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | E. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | F. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |  | G. ☐<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mos<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age |

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| | | | | |
|:---|:---|:---|:---|:---|
| **26.3** | **MILITARY SERVICE WITHDRAWALS** | **MILITARY SERVICE WITHDRAWALS** | **MILITARY SERVICE WITHDRAWALS** | **MILITARY SERVICE WITHDRAWALS** |
|  | a. | ☐ | Deemed Severance from Employment.<sup>1</sup> A Participant engaged in military service more than 30 days may make a deemed severance withdrawal from the following: | Deemed Severance from Employment.<sup>1</sup> A Participant engaged in military service more than 30 days may make a deemed severance withdrawal from the following: |
|  |  | i. | ☐ | Pre-Tax 401(k) Contributions |
|  |  | ii. | ☐ | Roth 401(k) Contributions |
|  |  | iii. | ☐ | QNECs |
|  |  | iv. | ☐ | QMACs |
|  |  | v. | ☐ | Safe Harbor Contributions |
|  |  | vi. | ☐ | Prior Safe Harbor Contributions |
|  |  |  | *<sup>1</sup>Deemed severance withdrawals are subject to the 10% tax on early distributions and the Participant must be suspended from making 401(k) and After-Tax Contributions for at least 6 months.* | *<sup>1</sup>Deemed severance withdrawals are subject to the 10% tax on early distributions and the Participant must be suspended from making 401(k) and After-Tax Contributions for at least 6 months.* |
|  | b. | ☒ | Qualified Reservist Withdrawal.<sup>2</sup> A Participant who is a member of a reserve component and is ordered or called to active duty for a period in excess of 179 days *(or for an indefinite period)* may make a qualified reservist withdrawal of the following contributions: | Qualified Reservist Withdrawal.<sup>2</sup> A Participant who is a member of a reserve component and is ordered or called to active duty for a period in excess of 179 days *(or for an indefinite period)* may make a qualified reservist withdrawal of the following contributions: |
|  |  | i. | ☒ | Pre-Tax 401(k) Contributions |
|  |  | ii. | ☒ | Roth 401(k) Contributions |
|  |  |  | *<sup>2</sup>Qualified reservist withdrawals are exempt from the 10% tax on early distributions and no contribution suspension applies.* | *<sup>2</sup>Qualified reservist withdrawals are exempt from the 10% tax on early distributions and no contribution suspension applies.* |
|  | c. | ☐ | A Participant absent from employment because of military leave for at least*<u> </u> (> 1)* days may make a withdrawal from the following: | A Participant absent from employment because of military leave for at least*<u> </u> (> 1)* days may make a withdrawal from the following: |
|  |  | i. | ☐ | After-Tax Contributions |
|  |  | ii. | ☐ | Rollover Contributions |
|  |  | iii. | ☐ | After-Tax Rollover Contributions |
|  |  | iv. | ☐ | Designated Roth Rollover Contributions |
|  |  | v. | ☐ | Nonelective Contributions<sup>1</sup> |
|  |  | vi. | ☐ | Prior Nonelective Contributions |
|  |  | vii. | ☐ | Matching Contributions<sup>2</sup> |
|  |  | viii. | ☐ | Prior Matching Contributions |
|  |  |  | *<sup>1</sup> Nonelective Contributions include Standard and Additional Discretionary Nonelective Contributions.* | *<sup>1</sup> Nonelective Contributions include Standard and Additional Discretionary Nonelective Contributions.* |
|  |  |  | *<sup>2</sup> Matching Contributions include Regular, Additional Discretionary, and True-Up Matching Contributions.* | *<sup>2</sup> Matching Contributions include Regular, Additional Discretionary, and True-Up Matching Contributions.* |
| **26.4** | **EFFECTIVE DATE OF NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **EFFECTIVE DATE OF NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **EFFECTIVE DATE OF NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **EFFECTIVE DATE OF NON-HARDSHIP IN-SERVICE WITHDRAWALS** |
|  | a. | Non-Hardship In-Service Withdrawal Effective Dates. Non-hardship in-service withdrawals will be made as soon as reasonably practicable following approval. | Non-Hardship In-Service Withdrawal Effective Dates. Non-hardship in-service withdrawals will be made as soon as reasonably practicable following approval. | Non-Hardship In-Service Withdrawal Effective Dates. Non-hardship in-service withdrawals will be made as soon as reasonably practicable following approval. |
| **26.5** | **OPTIONAL LIMITATIONS ON NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **OPTIONAL LIMITATIONS ON NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **OPTIONAL LIMITATIONS ON NON-HARDSHIP IN-SERVICE WITHDRAWALS** | **OPTIONAL LIMITATIONS ON NON-HARDSHIP IN-SERVICE WITHDRAWALS** |
|  | a. | ☐ | 100% Vesting Requirement. Non-hardship in-service withdrawals may only be made from a particular Sub-Account if the Participant is 100% vested in the Sub-Account. | 100% Vesting Requirement. Non-hardship in-service withdrawals may only be made from a particular Sub-Account if the Participant is 100% vested in the Sub-Account. |
|  | b. | ☐ | Minimum Non-Hardship In-Service Withdrawal Amount. The minimum non-hardship in-service withdrawal amount is: $*(amount must be reasonable and nondiscriminatory in operation)* | Minimum Non-Hardship In-Service Withdrawal Amount. The minimum non-hardship in-service withdrawal amount is: $*(amount must be reasonable and nondiscriminatory in operation)* |
|  |  | i. | ☐ | If less, Participant may withdraw 100% of his withdrawable interest |
|  | c. | ☐ | Suspension of Further Non-Hardship In-Service Withdrawals. The suspension period will last<u> </u> months after a non-hardship In-Service withdrawal is issued. | Suspension of Further Non-Hardship In-Service Withdrawals. The suspension period will last<u> </u> months after a non-hardship In-Service withdrawal is issued. |
|  | d. | ☐ | Single limit applies on the number of non-hardship in-service withdrawals a Participant may receive during the calendar year equal to: | Single limit applies on the number of non-hardship in-service withdrawals a Participant may receive during the calendar year equal to: |

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 <br> . e. ☐ Separate suspension periods and/or limitations apply to further non-hardship in-service withdrawals of the same type of contributions as elected in the table below:

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Suspension period is<br>specified number of<br>months** |  | **Suspension period is<br>remainder of Plan Year<br>and the next following Plan<br>Year** |  | **Limit on number of non-<br>hardship withdrawals<br>permitted during calendar<br>year** |  |
| i. After-Tax Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| ii. After-Tax Rollover Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| iii. Designated Roth Rollover Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| iv. In-Plan Roth Rollover Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| v. All Other Rollover Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| vi. Pre-Tax 401(k) Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| vii. Roth 401(k) Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| viii. QNECs | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| ix. QMACs | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| x. Safe Harbor Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| xi. Prior Safe Harbor Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| xii. Standard Nonelective Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| xiii. Additional Discretionary Nonelective Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| xiv. Prior Nonelective Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| xv. Regular Matching Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| xvi. Additional Discretionary Matching Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| xvii. True-Up Matching Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |
| xviii. Prior Matching Contributions | 1.<u> </u> | ☐ | 2. | ☐ | 3.<u> </u> | ☐ |

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| | | | |
|:---|:---|:---|:---|
| f. | The above limitations will ***not*** apply to military service withdrawals. | The above limitations will ***not*** apply to military service withdrawals. | The above limitations will ***not*** apply to military service withdrawals. |
| **SECTION 27. TIMING OF DISTRIBUTIONS** | **SECTION 27. TIMING OF DISTRIBUTIONS** | **SECTION 27. TIMING OF DISTRIBUTIONS** | **SECTION 27. TIMING OF DISTRIBUTIONS** |
| **27.1 DISTRIBUTIONS TO PARTICIPANTS FOLLOWING TERMINATION** | **27.1 DISTRIBUTIONS TO PARTICIPANTS FOLLOWING TERMINATION** | **27.1 DISTRIBUTIONS TO PARTICIPANTS FOLLOWING TERMINATION** | **27.1 DISTRIBUTIONS TO PARTICIPANTS FOLLOWING TERMINATION** |
| a. | Receipt of Distribution. Subject to the cash-out rules in 27.2 below, upon proper application for benefits, a Participant who terminates employment shall receive distribution: | Receipt of Distribution. Subject to the cash-out rules in 27.2 below, upon proper application for benefits, a Participant who terminates employment shall receive distribution: | Receipt of Distribution. Subject to the cash-out rules in 27.2 below, upon proper application for benefits, a Participant who terminates employment shall receive distribution: |
|  | i. | ☒ | As soon as reasonably practicable |
|  | ii. | ☐ | As soon as reasonably practicable following<u> </u> *(*< *5)* Breaks in Vesting Service or, if earlier, Normal Retirement Date |
|  | iii. | ☐ | As soon as reasonably practicable after the end of the Plan Year in which his employment terminates |

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| | | | | |
|:---|:---|:---|:---|:---|
|  |  | iv. | ☐ | As soon as reasonably practicable following Normal or Early Retirement Date. A Participant who satisfies the service requirement for early retirement, but terminates employment before reaching early retirement age will be entitled to receive distribution upon reaching early retirement age. |
|  | b. | Option to Postpone Distribution. A Participant who terminates employment may postpone distribution until: | Option to Postpone Distribution. A Participant who terminates employment may postpone distribution until: | Option to Postpone Distribution. A Participant who terminates employment may postpone distribution until: |
|  |  | i. | If the Participant terminates prior to Normal Retirement Date: | If the Participant terminates prior to Normal Retirement Date: |
|  |  |  | A. | Later of age 62 or Normal Retirement Date |
|  |  |  | B. | Required Beginning Date |
|  |  | ii. | If the Participant retires on or after Normal Retirement Date: | If the Participant retires on or after Normal Retirement Date: |
|  |  |  | A. | Required Beginning Date |
|  |  |  | B. | May not postpone |
|  | c. | Distribution Following Notice. Distribution notice will be provided to a Participant no more than 180 days before his Benefit Commencement Date and the Participant may waive the 30-day waiting period to receive distribution. | Distribution Following Notice. Distribution notice will be provided to a Participant no more than 180 days before his Benefit Commencement Date and the Participant may waive the 30-day waiting period to receive distribution. | Distribution Following Notice. Distribution notice will be provided to a Participant no more than 180 days before his Benefit Commencement Date and the Participant may waive the 30-day waiting period to receive distribution. |
| **27.2** | **CASH-OUTS** | **CASH-OUTS** | **CASH-OUTS** | **CASH-OUTS** |
|  | a. | ☒ | Small account balances will be cashed out upon a distribution event. | Small account balances will be cashed out upon a distribution event. |
|  |  | i. | The cash-out amount is: | The cash-out amount is: |
|  |  |  | A. | $1000 |
|  |  |  | B. | $5000 |
|  |  |  | C. | *$(< $5,000)* |
|  |  | ii. | ☐ | Rollover Contributions will be disregarded in determining whether Account will be cashed out |
|  |  |  |  | *(Regardless of the election above, a Participant's Rollover Contributions are* ***included*** *in determining whether a Participant's distribution exceeds $1,000 for purposes of the mandatory rollover rules.)* |
| **27.3** | **COMMENCEMENT OF BENEFITS WHILE EMPLOYED.** The following provisions apply: *(select all that apply)* | **COMMENCEMENT OF BENEFITS WHILE EMPLOYED.** The following provisions apply: *(select all that apply)* | **COMMENCEMENT OF BENEFITS WHILE EMPLOYED.** The following provisions apply: *(select all that apply)* | **COMMENCEMENT OF BENEFITS WHILE EMPLOYED.** The following provisions apply: *(select all that apply)* |
|  | a. | ☐ | A Participant who continues employment beyond Normal Retirement Date may elect to commence retirement benefits while employed | A Participant who continues employment beyond Normal Retirement Date may elect to commence retirement benefits while employed |
|  | b. | ☐ | A Participant who incurs a Disability and continues employment may elect to commence retirement benefits. | A Participant who incurs a Disability and continues employment may elect to commence retirement benefits. |
| **27.4** | **POST 70<sup>1</sup>⁄<sub>2</sub> DISTRIBUTIONS - REQUIRED BEGINNING DATE**. A Participant (other than a 5% owner) who continues employment beyond April 1 of the calendar year following the year he attains age 70<sup>1</sup>⁄<sub>2</sub>: | **POST 70<sup>1</sup>⁄<sub>2</sub> DISTRIBUTIONS - REQUIRED BEGINNING DATE**. A Participant (other than a 5% owner) who continues employment beyond April 1 of the calendar year following the year he attains age 70<sup>1</sup>⁄<sub>2</sub>: | **POST 70<sup>1</sup>⁄<sub>2</sub> DISTRIBUTIONS - REQUIRED BEGINNING DATE**. A Participant (other than a 5% owner) who continues employment beyond April 1 of the calendar year following the year he attains age 70<sup>1</sup>⁄<sub>2</sub>: | **POST 70<sup>1</sup>⁄<sub>2</sub> DISTRIBUTIONS - REQUIRED BEGINNING DATE**. A Participant (other than a 5% owner) who continues employment beyond April 1 of the calendar year following the year he attains age 70<sup>1</sup>⁄<sub>2</sub>: |
|  | a. | ☐ | will commence distribution by the April 1st of the calendar year following the calendar year in which the Participant reaches age 70<sup>1</sup>⁄<sub>2</sub>. | will commence distribution by the April 1st of the calendar year following the calendar year in which the Participant reaches age 70<sup>1</sup>⁄<sub>2</sub>. |
|  | b. | ☒ | will commence distribution by the April 1st of the calendar year following the later of the calendar year in which the Participant reaches age 70<sup>1</sup>⁄<sub>2</sub> or the calendar year in which the Employee retires. | will commence distribution by the April 1st of the calendar year following the later of the calendar year in which the Participant reaches age 70<sup>1</sup>⁄<sub>2</sub> or the calendar year in which the Employee retires. |
| **27.5** | **REQUIRED COMMENCEMENT OF DISTRIBUTION TO BENEFICIARIES**. Distribution to Beneficiary of Participant who dies before his Required Beginning Date will be made: | **REQUIRED COMMENCEMENT OF DISTRIBUTION TO BENEFICIARIES**. Distribution to Beneficiary of Participant who dies before his Required Beginning Date will be made: | **REQUIRED COMMENCEMENT OF DISTRIBUTION TO BENEFICIARIES**. Distribution to Beneficiary of Participant who dies before his Required Beginning Date will be made: | **REQUIRED COMMENCEMENT OF DISTRIBUTION TO BENEFICIARIES**. Distribution to Beneficiary of Participant who dies before his Required Beginning Date will be made: |
|  | a. | ☐ | In full by the end of the calendar year that contains the 5th anniversary of Participant's death | In full by the end of the calendar year that contains the 5th anniversary of Participant's death |
|  | b. | ☒ | Either (1) in full within 5 years of Participant's death or (2) in installments over the Beneficiary's life expectancy, as elected by the Participant or Beneficiary. | Either (1) in full within 5 years of Participant's death or (2) in installments over the Beneficiary's life expectancy, as elected by the Participant or Beneficiary. |
|  |  |  | A. | If no election is made, distribution will be made: |
|  |  |  |  | In full by the end of the calendar year that contains the 5th anniversary of Participant's death |
|  |  |  |  | *In installments over Beneficiary's life expectancy beginning no later than the end of the calendar year immediately following the year of the Participant's death (or, if later, by the end of the calendar year in which the Participant would have reached age 70<sup>1</sup>⁄<sub>2</sub>, if Participant's Spouse is sole Beneficiary)* |

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|:---|:---|:---|:---|:---|:---|
| **SECTION 28. FORMS OF PAYMENT** | **SECTION 28. FORMS OF PAYMENT** | **SECTION 28. FORMS OF PAYMENT** | **SECTION 28. FORMS OF PAYMENT** | **SECTION 28. FORMS OF PAYMENT** | **SECTION 28. FORMS OF PAYMENT** |
| **28.1** | **FORM OF PAYMENT TO PARTICIPANT.** Subject to the cash-out rules in 27.2 above, a Participant may receive payment in the following form(s): | **FORM OF PAYMENT TO PARTICIPANT.** Subject to the cash-out rules in 27.2 above, a Participant may receive payment in the following form(s): | **FORM OF PAYMENT TO PARTICIPANT.** Subject to the cash-out rules in 27.2 above, a Participant may receive payment in the following form(s): | **FORM OF PAYMENT TO PARTICIPANT.** Subject to the cash-out rules in 27.2 above, a Participant may receive payment in the following form(s): | **FORM OF PAYMENT TO PARTICIPANT.** Subject to the cash-out rules in 27.2 above, a Participant may receive payment in the following form(s): |
|  | a. | ☒ | Single sum | Single sum | Single sum |
|  | b. | ☐ | Annuities | Annuities | Annuities |
|  |  | i. | Normal/Optional Form of Payment. Annuities are the: | Normal/Optional Form of Payment. Annuities are the: | Normal/Optional Form of Payment. Annuities are the: |
|  |  |  | A. | ☐ | Normal form |
|  |  |  | B. | ☐ | Optional form |
|  |  | ii. | Forms of annuity. Available forms of annuity are: | Forms of annuity. Available forms of annuity are: | Forms of annuity. Available forms of annuity are: |
|  |  |  | A. | ☐ | Limited to period certain annuities *(annuities payable for a specified number of months or years, rather than over the life of the Participant)* |
|  |  |  |  | 1. | The specified payment period may be any period designated by the Participant *(not to exceed the joint life expectancies of the Participant and his Beneficiary)* |
|  |  |  |  | 2. | The Participant may only elect one of the following payment periods: *(specify available payment periods that do* not *exceed the joint life expectancies of the Participant and his Beneficiary)* |
|  |  |  | B. | ☐ | May provide for payment over the life of the Participant |
|  |  |  |  | 1. | The Participant may select any form of annuity that can be purchased by the Plan |
|  |  |  |  | 2. | The Participant may only elect among the following forms of annuity: *(specify available payment periods that do* not *exceed the joint life expectancies of the Participant and his Beneficiary)* |
|  |  |  |  | 3. | Unless the Participant elects otherwise, if payment is to be made in an annuity, it will be a life annuity or QJSA *(payment elections will be subject to the requirements of Code Section 417)* |
|  |  | iii. | Special annuity requirements. If an annuity is payable over the life of the Participant, either as the normal form or because the Participant elected such an option, the following provisions apply: | Special annuity requirements. If an annuity is payable over the life of the Participant, either as the normal form or because the Participant elected such an option, the following provisions apply: | Special annuity requirements. If an annuity is payable over the life of the Participant, either as the normal form or because the Participant elected such an option, the following provisions apply: |
|  |  |  | A. | Survivor percentage under QJSA is 50% unless a larger percentage is indicated: % *(< 100%)* | Survivor percentage under QJSA is 50% unless a larger percentage is indicated: % *(< 100%)* |
|  |  |  | B. | QPSA Provisions: *(select all that apply)* | QPSA Provisions: *(select all that apply)* |
|  |  |  |  | 1. | The QPSA is purchased with 50% of the Participant's Account (if not selected, the QPSA will be purchased with 100% of the Participant's Account) |
|  |  |  |  | 2. | To receive QPSA, the Spouse must have been married to Participant for one year preceding death |
|  |  |  |  | 3. | QPSA waiver is permitted. |
|  |  |  |  |  | Pre-35 QPSA waivers are permitted |
|  | c. | ☒ | Installment payments | Installment payments | Installment payments |
|  |  | i. | ☒ | Participants may elect to accelerate installments | Participants may elect to accelerate installments |
|  |  |  | A. | ☐ | The election to accelerate installment payments as of a specified date must be made when payments start |
|  |  | ii. | ☐ | Pass-through Installment Payments | Pass-through Installment Payments |
|  | d. | ☐ | Required minimum distributions (RMDs) *(select only if Plan does not otherwise provide for installment payments)* | Required minimum distributions (RMDs) *(select only if Plan does not otherwise provide for installment payments)* | Required minimum distributions (RMDs) *(select only if Plan does not otherwise provide for installment payments)* |
|  |  | i. | RMDs Payable. Required minimum distributions are payable after a Participant's Required Beginning Date (as defined in the BPD based on the election in Section 27.4) as follows: | RMDs Payable. Required minimum distributions are payable after a Participant's Required Beginning Date (as defined in the BPD based on the election in Section 27.4) as follows: | RMDs Payable. Required minimum distributions are payable after a Participant's Required Beginning Date (as defined in the BPD based on the election in Section 27.4) as follows: |
|  |  |  | A. | ☐ | Only while Employee continues employment after Required Beginning Date |
|  |  |  | B. | ☐ | If payments start at Participant's Required Beginning Date, whether or not Participant is still employed on that date |
|  | e. | ☐ | Eliminate Forms of Payment. The restatement eliminates the following forms of benefit: *(select all that apply)* | Eliminate Forms of Payment. The restatement eliminates the following forms of benefit: *(select all that apply)* | Eliminate Forms of Payment. The restatement eliminates the following forms of benefit: *(select all that apply)* |
|  |  | i. | ☐ | Annuity forms of payment | Annuity forms of payment |
|  |  | ii. | ☐ | Installment form of payment | Installment form of payment |
|  | f. | ☒ | A Participant may elect distribution in more than one form of payment | A Participant may elect distribution in more than one form of payment | A Participant may elect distribution in more than one form of payment |

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|:---|:---|:---|:---|
| **28.2 FORM OF PAYMENT TO BENEFICIARY.** | **28.2 FORM OF PAYMENT TO BENEFICIARY.** | **28.2 FORM OF PAYMENT TO BENEFICIARY.** | **28.2 FORM OF PAYMENT TO BENEFICIARY.** |
|  | a. | Subject to the cash-out rules in 27.2 above and the QPSA requirements, if a Participant dies before payments start, distribution to the Participant's Beneficiary will be made in the following form: | Subject to the cash-out rules in 27.2 above and the QPSA requirements, if a Participant dies before payments start, distribution to the Participant's Beneficiary will be made in the following form: |
|  |  | i. | Any of the forms of payment available to the Participant, as elected by the Beneficiary1 |
|  |  | ii. | Single sum only |
|  |  |  | **<sup>1</sup>*Note:* Legal rules limit the period over which payments may be made to a Participant's Beneficiary. For example, payment may not be made over the joint lives of the Beneficiary and another person.** |
|  | b. | ☐ | Regardless of the election in a above, if the Participant dies before his Required Beginning Date (as defined in the BPD based on the election in Section 27.4), the Beneficiary may receive RMDs |
| **28.3 IN-KIND DISTRIBUTIONS. The following distributions may be made in kind:** | **28.3 IN-KIND DISTRIBUTIONS. The following distributions may be made in kind:** | **28.3 IN-KIND DISTRIBUTIONS. The following distributions may be made in kind:** | **28.3 IN-KIND DISTRIBUTIONS. The following distributions may be made in kind:** |
|  | a. | ☐ | No in-kind distributions |
|  | b. | ☐ | Employer stock to the extent a Participant's Account is invested in such stock. *(A Participant does not otherwise have the right to demand payment of his benefit under the Plan in the form of Employer securities.)* |
|  | c. | ☐ | Only distributions from self-directed brokerage Investment Fund (as described in 23.2 above) may be made in kind |
|  | d. | ☒ | Distributions of Employer stock *(to the extent invested)* or from self-directed brokerage Investment Fund (as described in 23.2 above) may be made in kind |
| **28.4** | ☐ | **GRANDFATHERED PAYMENT OPTIONS**. Special payment forms are preserved for specified Participant groups *(Provisions are found in ADDENDUM A)* | **GRANDFATHERED PAYMENT OPTIONS**. Special payment forms are preserved for specified Participant groups *(Provisions are found in ADDENDUM A)* |
| **28.5 PARTIAL DISTRIBUTIONS** | **28.5 PARTIAL DISTRIBUTIONS** | **28.5 PARTIAL DISTRIBUTIONS** | **28.5 PARTIAL DISTRIBUTIONS** |
|  | a. | ☒ | Partial Distributions to Participants. Participant whose employment terminates or who is entitled to commence payment while employed, as provided in 27.3 above, may elect partial distribution from time to time |
|  | b. | ☒ | Partial Distributions to Beneficiaries. Subject to the rules described in 27.5 above, a Beneficiary entitled to payment may elect partial distribution from time to time |
| **SECTION 29. MISCELLANEOUS DISTRIBUTION PROVISIONS** | **SECTION 29. MISCELLANEOUS DISTRIBUTION PROVISIONS** | **SECTION 29. MISCELLANEOUS DISTRIBUTION PROVISIONS** | **SECTION 29. MISCELLANEOUS DISTRIBUTION PROVISIONS** |
| **29.1 EFFECT OF REEMPLOYMENT** | **29.1 EFFECT OF REEMPLOYMENT** | **29.1 EFFECT OF REEMPLOYMENT** | **29.1 EFFECT OF REEMPLOYMENT** |
|  | a. | Right to Distribution and Form of Payment. If a Participant is reemployed, he will lose his right to distribution attributable to his prior retirement or termination. If the Participant's Benefit Commencement Date occurred before reemployment, no further distribution will be made until his subsequent termination and his prior form of payment election is null and void. | Right to Distribution and Form of Payment. If a Participant is reemployed, he will lose his right to distribution attributable to his prior retirement or termination. If the Participant's Benefit Commencement Date occurred before reemployment, no further distribution will be made until his subsequent termination and his prior form of payment election is null and void. |
|  | b. | Annuity Requirements. If Participant elected optional life annuity, annuity requirements continue to apply to: | Annuity Requirements. If Participant elected optional life annuity, annuity requirements continue to apply to: |
|  |  | i. | Only prior Account |
|  |  | ii. | Full Account |
| **29.2 BENEFICIARIES.** If no Beneficiary has been designated or no Beneficiary survives the Participant, the default Beneficiary will be Participant's Spouse or, if none: | **29.2 BENEFICIARIES.** If no Beneficiary has been designated or no Beneficiary survives the Participant, the default Beneficiary will be Participant's Spouse or, if none: | **29.2 BENEFICIARIES.** If no Beneficiary has been designated or no Beneficiary survives the Participant, the default Beneficiary will be Participant's Spouse or, if none: | **29.2 BENEFICIARIES.** If no Beneficiary has been designated or no Beneficiary survives the Participant, the default Beneficiary will be Participant's Spouse or, if none: |
|  | a. | ☐ | Participant's estate |
|  | b. | ☐ | Participant's surviving children in equal shares or, if none, Participant's estate |
|  | c. | ☐ | Participant's issue, per stirpes, or, if none, Participant's estate |
|  | d. | ☒ | Participant's issue, per stirpes, or, if none, Participant's surviving parents in equal shares, or, if none, Participant's estate |
|  | e. | ☐ | Other: *(specify beneficiary order)* |
| **29.3 DOMESTIC PARTNER PROVISIONS** | **29.3 DOMESTIC PARTNER PROVISIONS** | **29.3 DOMESTIC PARTNER PROVISIONS** | **29.3 DOMESTIC PARTNER PROVISIONS** |
|  | a. | ☐ | If a Participant has a Domestic Partner, the Participant's Domestic Partner will be treated as the Participant's Spouse for Beneficiary and consent purposes. |

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|:---|:---|:---|:---|:---|
| **SECTION 30. MISCELLANEOUS** | **SECTION 30. MISCELLANEOUS** | **SECTION 30. MISCELLANEOUS** | **SECTION 30. MISCELLANEOUS** | **SECTION 30. MISCELLANEOUS** |
| **30.1** | **DEFINITION OF DISABILITY** | **DEFINITION OF DISABILITY** | **DEFINITION OF DISABILITY** | **DEFINITION OF DISABILITY** |
|  | *(Complete only if Plan includes a feature that is contingent upon a Participant's Disability.)* | *(Complete only if Plan includes a feature that is contingent upon a Participant's Disability.)* | *(Complete only if Plan includes a feature that is contingent upon a Participant's Disability.)* | *(Complete only if Plan includes a feature that is contingent upon a Participant's Disability.)* |
|  | a. | Participant is Disabled if he satisfies any of the criteria selected below: | Participant is Disabled if he satisfies any of the criteria selected below: | Participant is Disabled if he satisfies any of the criteria selected below: |
|  |  | i. | ☐ | Eligible for social security disability |
|  |  | ii. | ☒ | Eligible for benefits under Employer's long term disability program |
|  |  | iii. | ☐ | Determined by the Administrator on the basis of medical evidence satisfactory to it |
|  |  |  | A. | Unable to engage in any occupation for pay or profit |
|  |  |  | B. | Unable to perform usual and customary duties for Employer |
|  |  | iv. | ☐ | Other (must be definitely determinable and not subject to Employer discretion): |
| **30.2** | **DEFINITION OF HCE** | **DEFINITION OF HCE** | **DEFINITION OF HCE** | **DEFINITION OF HCE** |
|  | a. | Look back year is the: | Look back year is the: | Look back year is the: |
|  |  | i. | ☒ | 12-month period immediately preceding Plan Year |
|  |  | ii. | ☐ | Calendar year beginning within the 12-month period immediately preceding Plan Year *(may select only if Plan Year is not calendar year)* |
|  | b. | ☐ | HCEs are limited to top-paid 20% of Employees. | HCEs are limited to top-paid 20% of Employees. |
| **30.3** | **TOP-HEAVY PROVISIONS** | **TOP-HEAVY PROVISIONS** | **TOP-HEAVY PROVISIONS** | **TOP-HEAVY PROVISIONS** |
|  | a. | Applicability. Top-heavy provisions apply as follows: | Applicability. Top-heavy provisions apply as follows: | Applicability. Top-heavy provisions apply as follows: |
|  |  | i. | ☐ | Provisions do not apply because Plan covers only collectively-bargained Employees *(less than 50% of whom are owners, officers or executives)* |
|  |  | ii. | ☐ | Provisions do not apply because Plan provides only for 401(k) Contributions, Matching Contributions, and/or Safe Harbor Contributions that satisfy non-discrimination requirements using the safe harbor method |
|  | b. | ☐ | Vesting schedule for contributions does not meet the requirements of Code Section 416 | Vesting schedule for contributions does not meet the requirements of Code Section 416 |
|  |  | i. | Applicability of Top-Heavy Schedule. If the Plan becomes top-heavy, the top-heavy vesting schedule identified below will apply to such prior contributions for all future Plan Years. | Applicability of Top-Heavy Schedule. If the Plan becomes top-heavy, the top-heavy vesting schedule identified below will apply to such prior contributions for all future Plan Years. |
|  |  | ii. | Top-Heavy Vesting Schedule is: | Top-Heavy Vesting Schedule is: |
|  |  |  | A. | 3-year cliff vesting |
|  |  |  | B. | 2-6-year graded vesting |
|  |  |  | C. | Other vesting *(must be at least as favorable as 2-6-year graded vesting.)* |

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|:---|:---|
| **Years of Vesting Service** | **Vested Interest** |

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|:---|:---|:---|:---|:---|
|  | c. | ☐ | Plan Coverage. Employees are also covered under a defined benefit and/or another defined contribution plan: *(select all that apply)* | Plan Coverage. Employees are also covered under a defined benefit and/or another defined contribution plan: *(select all that apply)* |
|  |  | i. | ☐ | A defined benefit plan. If the defined benefit plan is also top-heavy, Employees will receive top-heavy benefit from: |
|  |  |  | A. | This Plan equal to 5% of "415 compensation" |
|  |  |  | B. | The defined benefit plan |
|  |  |  |  | Benefits provided under this Plan offset the minimum benefit required under the defined benefit plan |
|  |  |  | C. | Each plan without regard to the other |
|  |  |  | D. | No top-heavy benefit is required because a comparability analysis of the benefits provided under both plans proves the minimum benefit requirements are satisfied |
|  |  | ii. | ☐ | Another defined contribution plan. If the defined contribution plan is also top-heavy, Employees will receive top-heavy benefit from: |
|  |  |  | A. | This Plan |
|  |  |  |  | Benefits provided under the other plan offset the minimum benefit required under the Plan |
|  |  |  | B. | The other defined contribution plan |
|  |  |  |  | Benefits provided under the Plan offset the minimum benefit required under the other plan |
|  | d. | ☐ | If necessary for determining the present value of cumulative accrued benefits under aggregated defined benefit plans, the following factors shall be used: | If necessary for determining the present value of cumulative accrued benefits under aggregated defined benefit plans, the following factors shall be used: |
|  |  | i. | Interest rate:<u> </u> | Interest rate:<u> </u> |
|  |  | ii. | Mortality table:<u> </u> | Mortality table:<u> </u> |
|  | e. | Top-Heavy Minimum Contributions. Top-heavy minimum contributions will be made: | Top-Heavy Minimum Contributions. Top-heavy minimum contributions will be made: | Top-Heavy Minimum Contributions. Top-heavy minimum contributions will be made: |
|  |  | i. | ☒ | Only to non-key Employees |
|  |  | ii. | ☐ | To both key and non-key Employees |
|  |  | iii. | ☒ | Only for top-heavy Plan Years |
|  |  | iv. | ☐ | For all Plan Years, regardless of whether Plan is now or ever was top-heavy |
| **30.4** | **GOVERNING LAW**. The Plan shall be governed by the laws of the following state or commonwealth: DE | **GOVERNING LAW**. The Plan shall be governed by the laws of the following state or commonwealth: DE | **GOVERNING LAW**. The Plan shall be governed by the laws of the following state or commonwealth: DE | **GOVERNING LAW**. The Plan shall be governed by the laws of the following state or commonwealth: DE |
| **30.5** | **PLAN EXPENSES** | **PLAN EXPENSES** | **PLAN EXPENSES** | **PLAN EXPENSES** |
|  | a. | Administrative Expenses. Reasonable administrative expenses of the Plan will be paid from the Plan to the extent not paid by the Employer or otherwise defrayed. | Administrative Expenses. Reasonable administrative expenses of the Plan will be paid from the Plan to the extent not paid by the Employer or otherwise defrayed. | Administrative Expenses. Reasonable administrative expenses of the Plan will be paid from the Plan to the extent not paid by the Employer or otherwise defrayed. |
| **30.6** | **SUPERSEDING PLAN PROVISIONS** | **SUPERSEDING PLAN PROVISIONS** | **SUPERSEDING PLAN PROVISIONS** | **SUPERSEDING PLAN PROVISIONS** |
|  | a. | ☐ | The Plan includes special provisions that supersede any inconsistent provisions of the Adoption Agreement or BPD *(provisions are found in ADDENDUM J)*. | The Plan includes special provisions that supersede any inconsistent provisions of the Adoption Agreement or BPD *(provisions are found in ADDENDUM J)*. |
|  |  | *(If the Plan includes superseding provisions that do not meet the exceptions outlined in Section 19.3 of the BPD, the Plan Sponsor may no longer rely on the Opinion Letter issued to this Pre-Approved Defined Contribution Plan, Basic Plan Document #15. In order to have reliance, the Plan must apply for its own determination letter. However, in cases where the Employer is switching from an individually designed plan or from one Pre-Approved Defined Contribution Plan to another, the attachment of a list of "Code Section 411(d)(6) protected benefits" that must be preserved will not affect reliance on the Opinion Letter only if such individually designed or Pre-Approved Defined Contribution Plan was the subject of a prior determination, advisory, or opinion letter with respect to such benefit. If a Code Section 411(d)(6) protected benefit in the Plan or a plan being merged into this Plan is not permitted in a pre-approved defined contribution plan, as described in Section 6.03 of Revenue Procedure 2017-41, such provision must be discontinued no later than the date the Employer adopts this Pre-Approved Defined Contribution Plan or, in the case of a merger, the merger date, and shall apply only to the extent required under Code Section 411(d)(6)).* | *(If the Plan includes superseding provisions that do not meet the exceptions outlined in Section 19.3 of the BPD, the Plan Sponsor may no longer rely on the Opinion Letter issued to this Pre-Approved Defined Contribution Plan, Basic Plan Document #15. In order to have reliance, the Plan must apply for its own determination letter. However, in cases where the Employer is switching from an individually designed plan or from one Pre-Approved Defined Contribution Plan to another, the attachment of a list of "Code Section 411(d)(6) protected benefits" that must be preserved will not affect reliance on the Opinion Letter only if such individually designed or Pre-Approved Defined Contribution Plan was the subject of a prior determination, advisory, or opinion letter with respect to such benefit. If a Code Section 411(d)(6) protected benefit in the Plan or a plan being merged into this Plan is not permitted in a pre-approved defined contribution plan, as described in Section 6.03 of Revenue Procedure 2017-41, such provision must be discontinued no later than the date the Employer adopts this Pre-Approved Defined Contribution Plan or, in the case of a merger, the merger date, and shall apply only to the extent required under Code Section 411(d)(6)).* | *(If the Plan includes superseding provisions that do not meet the exceptions outlined in Section 19.3 of the BPD, the Plan Sponsor may no longer rely on the Opinion Letter issued to this Pre-Approved Defined Contribution Plan, Basic Plan Document #15. In order to have reliance, the Plan must apply for its own determination letter. However, in cases where the Employer is switching from an individually designed plan or from one Pre-Approved Defined Contribution Plan to another, the attachment of a list of "Code Section 411(d)(6) protected benefits" that must be preserved will not affect reliance on the Opinion Letter only if such individually designed or Pre-Approved Defined Contribution Plan was the subject of a prior determination, advisory, or opinion letter with respect to such benefit. If a Code Section 411(d)(6) protected benefit in the Plan or a plan being merged into this Plan is not permitted in a pre-approved defined contribution plan, as described in Section 6.03 of Revenue Procedure 2017-41, such provision must be discontinued no later than the date the Employer adopts this Pre-Approved Defined Contribution Plan or, in the case of a merger, the merger date, and shall apply only to the extent required under Code Section 411(d)(6)).* |
| **30.7** | ☐ | **PLAN PARTICIPANTS, BENEFICIARIES AND ALTERNATE PAYEES ARE SUBJECT TO THE INDIVIDUAL ARBITRATION PROVISIONS PROVIDED IN SECTION 18.13 OF THE BASIC PLAN DOCUMENT** *(Plan Sponsor may not rely on the Opinion Letter with respect to this* provision as it is subject to Title I of ERISA) | **PLAN PARTICIPANTS, BENEFICIARIES AND ALTERNATE PAYEES ARE SUBJECT TO THE INDIVIDUAL ARBITRATION PROVISIONS PROVIDED IN SECTION 18.13 OF THE BASIC PLAN DOCUMENT** *(Plan Sponsor may not rely on the Opinion Letter with respect to this* provision as it is subject to Title I of ERISA) | **PLAN PARTICIPANTS, BENEFICIARIES AND ALTERNATE PAYEES ARE SUBJECT TO THE INDIVIDUAL ARBITRATION PROVISIONS PROVIDED IN SECTION 18.13 OF THE BASIC PLAN DOCUMENT** *(Plan Sponsor may not rely on the Opinion Letter with respect to this* provision as it is subject to Title I of ERISA) |

---

9/13/2023 10:20 AM EST <br> 50

------

**SECTION 31. PRE-APPROVED DEFINED CONTRIBUTION PLAN PROVIDER INFORMATION** 

**31.1** **USE AND APPLICATION OF PRE -A PPROVED PLAN DOCUMENT** 

The adopting Employer may rely on an Opinion Letter issued by the Internal Revenue Service as evidence that the plan is qualified under Code §41 (a) only to the extent provided in Revenue Procedure 2017-41. The Employer may not rely on the Opinion Letter in certain other circumstances or with respect to certain qualification requirements that are specified in the Opinion Letter issued with respect to the plan and in Revenue Procedure 2017-41. This Adoption Agreement can be used only in conjunction with Basic Plan Document #15. The appropriateness of the adoption of this Plan and the terms of the Adoption Agreement, its qualification with the IRS. and the tax and employee benefit consequences are the responsibility of the Employer and its tax and legal advisors. Failure to properly complete and execute this Adoption Agreement may result in disqualification of the Plan In order to have reliance in such circumstances, application for a determination letter must be made to Employee Plans Determinations of the Internal Revenue Service.

Questions regarding adoption of this Plan the intended meaning of any plan provisions, or the effect of the Opinion Letter issued by the Internal Revenue Service with respect to this Basic Plan Document #15 may be addressed to the Provider or agent designated for such purpose in 31.2 below.

**31.2** **AGENT FOR PRE - APPROVED DEFINED CONTRIBUTION PLAN PROVIDER** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;T. Rowe Price Retirement Plan Services, Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;P. O. Box 89000

Baltimore, MD 21289

**31.3** **IDENTIFICATION OF PRE -A PPROVED DEFINED CONTRIBUTION PLAN PROVIDER** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;***T. Rowe Price Retirement Plan Services, Inc.***

***P.O. Box 89000, CS-1312***

***Baltimore, MD 21289***

***719-2 78-5625***

**SECTION 32. EXECUTION** 

*This Plan must he signed and dated below by all the indicated parties to he effective. Adoption of a combination profit-sharing plan (with or without a 401(k) arrangement) and money purchase pension plan must each be made on separate Adoption Agreements.* 

EXECUTED AT Plano, Texas,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;. this 14<sup>th</sup> day of September 2023.

---

| | |
|:---|:---|
| Bread Financial Payments, Inc. | Bread Financial Payments, Inc. |
| By: | Cara M Tutton |
| Title: | VP, Total Rewards |

---

9/13/2023 10:20 AM EST <br> 51

------

**ADDENDUM A** 

**GRANDFATHERED PROVISIONS** 

***Note: If a Code Section 411(d)(6) protected benefit in the Plan or a plan being merged into this Plan is not either (i) available as a provision through the Pre-Approved Defined Contribution Plan, or (ii) the subject of a prior determination, advisory, or opinion letter, the Employer cannot rely on the Pre-Approved Defined Contribution Plan Provider's Opinion Letter for qualification with respect to such benefit. If a Code Section 411(d)(6) protected benefit in the Plan or a plan being merged into this Plan is not permitted in a Pre-Approved Defined Contribution Plan, as described in Section 6.03 of Revenue Procedure 2017-41, such provision must be discontinued no later than the date the Employer adopts this Pre-Approved Defined Contribution Plan or, in the case of a merger, the merger date, and shall apply only to the extent required under Code Section 411(d)(6).***

---

| | |
|:---|:---|
| **A.1** | **GRANDFATHERED WITHDRAWAL PROVISIONS**  |

---

---

| | |
|:---|:---|
| a. ☒ | The following in-service withdrawals from a Participant's Accounts shall be available to the Participants described below who satisfy the requirements described below and are not restricted as specified below: World Financial Match is available for withdrawal for termination (installments are allowed), for age 59 1/2 , for RMDs, & for active duty; it will also be available for loan redemption & calculation. A Participant whose Account includes amounts attributable to participation in the World Financial Network Plan may, while an Employee, receive a distribution of amounts attributable to his or her employer matching and retirement contribution accounts held under that plan as of December 31, 1997 (adjusted for subsequent income, expenses, gains and losses or any other applicable charge or credit). Roth assets from World Financial source are available under the Active Duty withdrawals: 45 - Roth Conv/Trans WF Pr Match 46 Roth Conv/Trans WF Pri Retire 47 Roth Conv/Trans WF Prior Roll.  |

---

*(Withdrawal criteria must be definitely determinable, non-discriminatory, and objective)* 

---

| | |
|:---|:---|
| **A.2** | **OTHER GRANDFATHERED VESTING SCHEDULE**  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. The prior vesting schedule(s) specified below shall apply to the contributions specified below with respect to
the Participants described below: World Financial Match is 100% vested. Any matching contributions received prior to 1/1/2007 are subject to a 5 year cliff vesting schedule.

---

| | |
|:---|:---|
| **A.3** | **OTHER GRANDFATHERED PROVISIONS**  |

---

---

| | |
|:---|:---|
| a. ☒ | The following provision shall be available to the Participants described below who satisfy the requirements described below: *(see note above for potential reliance issues)* Prior service with employers specified below is credited for eligibility & service: if employed by Blispay or the Company as 2/8/19 if employed by a Signet Company on 10/22/17 and employed by the Company on 10/23/17 if employed by a Lon Company or the Company as 12/3/20 Conversant: Dotomi, Inc.; Greystripe, Inc.; Conversant Media Systems, Inc.; and SET Media, Inc. (each a "Conversant Company") Only if employed by a Conversant Company on 12/10/14 Abacus if employed by the Company as 2/1/07 if employed by Advecor as 12/31/12 AEP if employed by the Company as 3/1/03 Aspen if employed by the Company as 6/1/11 Atrana if employed by the Company as 5/14/05 Barney's if employed by the Company as 6/2/13 Big if employed by the Company as 8/15/06 Bigfoot if employed by the Company as 9/24/05 if employed by Capstone as 11/1/04 and hired by the Company on or before 11/2/04 if employed by ConneXt as 8/23/01 CPC if employed by the Company as 10/1/06 CBSI if employed by the company as 9/16/03 if employed by Dresser as 7/15/97 DoubleClick if employed by the Company as 4/3/06 if employed by Epsilon on 10/31/04 and hired by the Company on 11/1/04 or if employed by Epsilon's affiliate on 12/31/04 & hired by the Company on or before 1/1/05, but no less than 1 Year of Eligibility Service Equifax if employed by the Company as 7/1/10 or such later date provided in the Purchase Agreement Exolink if employed by the Company as 1/1/03 if employed by FMI on 12/31/01 if employed by Harmonic Systems on 8/11/98 if employed by HMI as 12/1/12 if employed by HNB on 7/19/98 iCom if employed by the Company as 2/6/06 Limited if employed by the Company in connection with an asset purchase & either on 9/15/12, or within 90 days afterwards if employed by LRI on 12/31/01 if employed by Mail Box on 9/24/01 if employed by NBCC on 11/22/96 Orcom if employed by the Company as 12/2/03 or within 30 days thereafter Specialty if employed by the Company as 9/12/03 if employed by SPS on 7/14/99 if employed by SPS (Fleetshare) on 7/14/99 & on 6/30/00 if employed by Utilipro on 2/28/01 Charming if employed by the Company as of 10/30/09, or such later date provided in the Purchase Agreement AEP, Capstone, CBSI, Epsilon, Orcom, Specialty affected Employees never become eligible to receive a Retirement Contribution  |

---

9/13/2023 10:20 AM EST <br> 52

------

**ADDENDUM B** 

**PLAN MERGERS** 

***Note: If a Code Section 411(d)(6) protected benefit in the Plan or a plan being merged into this Plan is not either (i) available as a provision through the Pre-Approved Defined Contribution Plan, or (ii) the subject of a prior determination, advisory, or Opinion Letter, the Employer cannot rely on the Pre-Approved Defined Contribution Plan Provider's Opinion Letter for qualification with respect to such benefit. If a Code Section 411(d)(6) protected benefit in the Plan or a plan being merged into this Plan is not permitted in a Pre-Approved Defined Contribution Plan, as described in Section 6.03 of Revenue Procedure 2017-41, such provision must be discontinued no later than the date the Employer adopts this Pre-Approved Defined Contribution Plan or, in the case of a merger, the merger date, and shall apply only to the extent required under Code Section 411(d)(6).***

---

| | |
|:---|:---|
| **B.1** | **PLAN MERGERS**  |

---

*(The following plans were merged into the Plan and became subject to the terms of the Plan effective as of the merger date.)* 

---

| | | |
|:---|:---|:---|
| **Name of Merged Plan** | **Merger Date** | **Merger Date** |
| (a) World Financial Network National Bank Savings and Retirement Plan |  | 1/1/1998 |

---

9/13/2023 10:20 AM EST <br> 53

------

**HARDSHIP WITHDRAWALS TO COMPLY WITH THE** 

**BIPARTISAN BUDGET ACT OF 2018 AND THE 2017 TAX CUTS AND JOBS ACT** 

**INTERIM COMPLIANCE AMENDMENT** 

The provisions of this Addendum are part of the amendment to comply with the revised rules and procedures issued with the Final Treasury Regulations on September 23, 2019 regarding hardship withdrawals from qualified Plans.

**1.** **AVAILABILITY** 

In addition to the current selections made at Section 25 of this Adoption Agreement, the Plan hereby permits hardship withdrawals from the following Accounts (including income unless otherwise excluded); *(select any. however these contributions must already be available under the Plan)*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;☒ Post-1988 income on 401(k) Contributions

☐ Non-QACA Safe Harbor Malching Contributions

☐ Non-QACA Safe Harbor Nonelective Contributions

☐ QACA Safe Harbor Malching Contributions

☐ QACA Safe Harbor Nonelective Contributions

☐ QMACs 

☐ QNECs 

☐ Prior Safe Harbor Contributions

☐ Income on all Employer Contribution sources, including those elected above, will be excluded.

**2.** **DETERMINATION OF IMMEDIATE AND HEAVY FINANCIAL NEED.** 

Hardship withdrawals shall be made based on the parameters specified in the HARDSHIP WITHDRAWAL INTERIM AMENDMENT which governs this Adoption Agreement.

**3.** **DETERMINATION THAT PLAN DISTRIBUTION IS NECESSARY TO MEET NEED.** 

The necessity for determining hardship withdrawal no longer requires suspension of a Participant's "elective contributions" (and "employee contributions" as applicable) under all plans of the Employer or a Related Company. Any coordination with this suspension for any other Plan purpose is also eliminated.

**4.** **OPTIONAL LIMITATIONS ON HARDSHIP WITHDRAWALS.** 

☐ Before a hardship withdrawal may be made, a Participant must obtain all nontaxable loans available under this Plan and all other plans maintained by the Employer.

**5.** **EFFECTIVE DATE** 

The **Bread Financial 401(k) Plan** has been amended to comply with the terms of the **HARDSHIP WITHDRAWAL INTERIM** AMENDMENT which governs this Adoption Agreement. The provisions of this Addendum are effective as of the date in Section 4.4 or Section 4.5, as applicable, of the Adoption Agreement.

---

| | |
|:---|:---|
| <u>Bread Financial Payments, Inc.</u><br> Name of Plan Sponsor |  |
| /s/ Cara M Tutton | 9/14/2023 |
| Authorized Signature | Date |
| /s/ Cara M Tutton |  |
| Printed Name of Authorized Signer |  |

---

9/13/2023 10:20 AM EST <br> 54

## Exhibit 99.3

**Exhibit 99.3** 

**FIRST AMENDMENT** 

**TO** 

**BREAD FINANCIAL 401(K) PLAN** 

Bread Financial 401(k) Plan, originally effective as of January 1, 1996, as presently maintained under an amendment and restatement made effective as of September 19, 2023, is hereby amended effective as of October 1, 2023, in the following respects:

<u>FIRST CHANGE</u>

Section 12.3 of the Adoption Agreement is amended to add Early Retirement provisions and now reads as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**12.3** **EARLY RETIREMENT PROVISIONS** 

---

| | | | | |
|:---|:---|:---|:---|:---|
| a. | ☒ | Plan includes early retirement provisions. | Plan includes early retirement provisions. | Plan includes early retirement provisions. |
|  | i. | Requirements for early retirement are: | Requirements for early retirement are: | Requirements for early retirement are: |
|  |  | A. | ☒ | Attainment of a specified age: 60 *(< 65)* |
|  |  | B. | ☐ | Later of specified age: *(< 65)* or completion of: |
|  |  | years of Vesting Service | years of Vesting Service | years of Vesting Service |
|  | ii. | Early Retirement Date is the: | Early Retirement Date is the: | Early Retirement Date is the: |
|  |  | A. | ☒ | Participant's ERA above |
|  |  | B. | ☐ | First day of the month coinciding with or next following the date the Participant satisfies the early retirement requirements above |
|  |  | C. | ☐ | First day of the month next following the date the Participant satisfies the early retirement requirements above |

---

<u>SECOND CHANGE</u> 

Section 21.2 of the Adoption Agreement is amended to add 100% vesting for Early Retirement and now reads as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**21.2** **SPECIAL VESTING EVENTS** 

---

| | | | | |
|:---|:---|:---|:---|:---|
| a. | ☒ | Participants are 100% vested if employed by an Employer or Related Employer upon<sup>1</sup>: *(select all that* apply) | Participants are 100% vested if employed by an Employer or Related Employer upon<sup>1</sup>: *(select all that* apply) | Participants are 100% vested if employed by an Employer or Related Employer upon<sup>1</sup>: *(select all that* apply) |
|  | i. | ☒ | Death | Death |
|  | ii. | ☒ | Disability. | Disability. |
|  |  | A. | ☒ | For purposes of 100% vesting, a Participant who becomes Disabled while absent because of qualified military service is treated as having become Disabled while employed. |
|  | iii. | ☒ | Early retirement | Early retirement |
|  | *<sup>1</sup>Participants employed on or after NRA are always 100% vested.* | *<sup>1</sup>Participants employed on or after NRA are always 100% vested.* | *<sup>1</sup>Participants employed on or after NRA are always 100% vested.* | *<sup>1</sup>Participants employed on or after NRA are always 100% vested.* |

---

<u>THIRD CHANGE</u> 

Section 24.1b of the Adoption Agreement is amended to add restricted sources for loan redemption and now reads as follows:

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**24.1** **AVAILABILITY** 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| a. | ☒ | The Plan permits Participant loans. Loans are permitted with the following restrictions, as applicable:<br> *(select all that apply)* | The Plan permits Participant loans. Loans are permitted with the following restrictions, as applicable:<br> *(select all that apply)* | The Plan permits Participant loans. Loans are permitted with the following restrictions, as applicable:<br> *(select all that apply)* | The Plan permits Participant loans. Loans are permitted with the following restrictions, as applicable:<br> *(select all that apply)* |
|  | i. | ☐ | No restrictions on Sub-Accounts available for loans | No restrictions on Sub-Accounts available for loans | No restrictions on Sub-Accounts available for loans |
|  | ii. | ☒ | Loans are **not** available from following portions of Participant's Account: | Loans are **not** available from following portions of Participant's Account: | Loans are **not** available from following portions of Participant's Account: |
|  |  | ***Note:*** *If the Plan includes QVECs, loans may not be made from QVEC Sub-Accounts and such Sub-Accounts are not included in determining the maximum amount of a loan.* | ***Note:*** *If the Plan includes QVECs, loans may not be made from QVEC Sub-Accounts and such Sub-Accounts are not included in determining the maximum amount of a loan.* | ***Note:*** *If the Plan includes QVECs, loans may not be made from QVEC Sub-Accounts and such Sub-Accounts are not included in determining the maximum amount of a loan.* | ***Note:*** *If the Plan includes QVECs, loans may not be made from QVEC Sub-Accounts and such Sub-Accounts are not included in determining the maximum amount of a loan.* |
|  |  | A. | ☐ | Roth 401(k) Contributions Sub-Account | Roth 401(k) Contributions Sub-Account |
|  |  |  | 1. | ☐ | The balance of the Roth 40l(k) Contributions Sub-Account is also excluded in determining maximum permissible loan amount |
|  |  | B | ☒ |  | Other specified Sub-Accounts: Non-QACA Sale Harbor Nonelective Contributions and In-Plan Roth Rollover Contributions originating from Non-QACA Safe Harbor Nonelective Contributions |
|  |  |  | 1. | ☐ | The balance of the other Sub-Accounts is also excluded in determining maximum permissible loan amount |
|  | iii. | ☐ | Loans are ***not*** permitted to individuals with Rollover Contributions under the Plan, but who have not met the requirements to become an Eligible Employee. | Loans are ***not*** permitted to individuals with Rollover Contributions under the Plan, but who have not met the requirements to become an Eligible Employee. | Loans are ***not*** permitted to individuals with Rollover Contributions under the Plan, but who have not met the requirements to become an Eligible Employee. |

---

<u>FINAL CHANGE</u> 

Section 25.5b of the Adoption Agreement is amended to remove the 100% withdrawal requirement for Hardship withdrawals if the available balance is below the Hardship withdrawal minimum and now reads as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**25.5** **OPTIONAL LIMITATIONS ON HARDSHIP WITHDRAWALS** 

---

| | | | | |
|:---|:---|:---|:---|:---|
| a. | ☐ | 100% Vesting Requirement. Hardship withdrawals may only be made from a particular Sub-Account if the Participant is 100% vested in the Sub-Account. | 100% Vesting Requirement. Hardship withdrawals may only be made from a particular Sub-Account if the Participant is 100% vested in the Sub-Account. | 100% Vesting Requirement. Hardship withdrawals may only be made from a particular Sub-Account if the Participant is 100% vested in the Sub-Account. |
| b. | ☒ | Minimum Hardship Withdrawal Amount. The minimum hardship withdrawal amount is: $500 *(amount must be reasonable and nondiscriminatory in operation)* | Minimum Hardship Withdrawal Amount. The minimum hardship withdrawal amount is: $500 *(amount must be reasonable and nondiscriminatory in operation)* | Minimum Hardship Withdrawal Amount. The minimum hardship withdrawal amount is: $500 *(amount must be reasonable and nondiscriminatory in operation)* |
|  | i. | ☐ | If less, Participant may withdraw 100% of his withdrawable interest | If less, Participant may withdraw 100% of his withdrawable interest |
| c. | ☐ | Suspension of Further Hardship Withdrawals. The suspension period will last months after a hardship is issued | Suspension of Further Hardship Withdrawals. The suspension period will last months after a hardship is issued | Suspension of Further Hardship Withdrawals. The suspension period will last months after a hardship is issued |
| d. | ☒ | Limit Number of Hardship Withdrawals. The number of hardship withdrawals a Participant may receive during the year is limited to: 4 | Limit Number of Hardship Withdrawals. The number of hardship withdrawals a Participant may receive during the year is limited to: 4 | Limit Number of Hardship Withdrawals. The number of hardship withdrawals a Participant may receive during the year is limited to: 4 |
|  | i. | Unless elected below, the applicable year is the calendar year | Unless elected below, the applicable year is the calendar year | Unless elected below, the applicable year is the calendar year |
|  |  | A. | ☐ | Limit is applied using the Plan Year |

---

\* \* \*

EXECUTED AT Plano, TX, this 11 day of October, 2023.

---

| | |
|:---|:---|
| **Bread Financial Payments, Inc.** | **Bread Financial Payments, Inc.** |
| By: | /s/ Cara M Tutton |
| Title: | VP, Total Rewards |

---

## Exhibit 99.4

**Exhibit 99.4** 

Identifying No. 871453

**AMENDMENT NO. 2 TO THE ADOPTION AGREEMENT** 

**BETWEEN** 

**BREAD FINANCIAL PAYMENTS, INC.** 

**AND** 

**PRUDENTIAL TRUST COMPANY** 

The parties hereto desire to amend the Adoption Agreement by and between **BREAD FINANCIAL PAYMENTS, INC.** (the "Applicant") as authorized fiduciary under the BREAD FINANCIAL 401(K) PLAN (the "Plan"), and **PRUDENTIAL TRUST COMPANY** (the "Trust Company") solely as trustee of the Prudential Trust Company Collective Trust, signed by Prudential Trust Company as of May 16, 2023 (as amended, the "Adoption Agreement") in the manner set forth below. This amendment is made effective this 1<sup>st</sup> day of July, 2024. Any capitalized term not otherwise defined herein shall have the meanings assigned to it in the Adoption Agreement.

WHEREAS, the parties desire to amend the Adoption Agreement to reflect the revision of the fee schedule; and

WHEREAS, the parties wish to make certain other updates to the Adoption Agreement.

NOW, THEREFORE, the Adoption Agreement is hereby amended as follows:

1. Exhibit B of the Agreement is hereby deleted in its entirety and replaced with the Exhibit B attached hereto.

2. In connection with the foregoing, the Applicant hereby waives the requirement of Section 5(i) of the
Adoption Agreement, in particular the requirement that the Trust Company provide 60 days prior notice regarding any fee schedule amendment. The Applicant hereby consents to the fee schedule amendment effective as of the Effective Date.

3. The terms and conditions of the Adoption Agreement unaffected by this amendment shall remain in full force and
effect.

*signature page follows* 

------

Identifying No. 871453

IN WITNESS WHEREOF, the parties hereto have caused this Amendment No. 2 to be executed in their names and on their behalf by and through their duly authorized officers, as of the day and year written below.

---

| | | | |
|:---|:---|:---|:---|
| **Applicant: BREAD FINANCIAL PAYMENTS, INC., as authoried fiduciary under the Bread Financial 401(k) Plan** | **Applicant: BREAD FINANCIAL PAYMENTS, INC., as authoried fiduciary under the Bread Financial 401(k) Plan** | **PRUDENTIAL TRUST COMPANY,** Trustee of Collective Trust | **PRUDENTIAL TRUST COMPANY,** Trustee of Collective Trust |
| By: | /s/ Cara M Tutton | By: | /s/ Nelson Li |
|  | Signature |  | Signature |
| Name: | Cara M Tutton | Name: | Nelson Li |
|  | Print or Type |  | Print or Type |
| Date: | 5/20/2024 | Date: | 5/22/2024 |

---

------

Identifying No. 871453

**EXHIBIT B** 

**Fee Schedule** 

---

| | |
|:---|:---|
| **Applicant:** | Bread Financial Payments, Inc. |
| **Participating Trust/Plan:** | Bread Financial 40l(k) Plan |
| **Investment Fund:** | Jennison Growth Equity Fund of the Prudential Trust Company Collective Trust (the "Fund") |
| **Unit Class:** | 13 |

---

**Investment Management Fee:** 

The investment management fee rate outlined below is available to investors of the Fund for whom WTW ("WTW") serves as an investment advisor or discretionary investment manager. The annual fee rate payable to the Trust Company on the assets invested by the Participating Trust in the Fund is as follows:

0.35% on all assets in the Fund.

On each Valuation Date, the unit value of each of the Funds that the Participating Trust is invested in shall be reduced by such Fund's Investment Management Fee ("Net Unit Value").

The Applicant agrees to promptly provide notice to the Trust Company if the Plan no longer qualifies as a WTW Plan. If the Trust Company determines that the Plan is no longer a WTW Plan (either as a result of notice from the Applicant or otherwise), the Plan will no longer be eligible for the fee stated above and the investment management fee payable by the Plan (if it remains invested in the Fund) will, as of the next effective date, be in accordance with the standard fees then in effect or as otherwise agreed by Trust Company.

The Trust Company shall provide notice of any such redemption/issuance of Units at least 60 days prior to the effective date.

## Exhibit 99.5

**Exhibit 99.5** 

**THIRD AMENDMENT** 

**TO** 

**BREAD FINANCIAL 401(K) PLAN** 

Bread Financial 401(k) Plan, originally effective as of January 24, 1996, as presently maintained under an amendment and restatement made effective as of October 1, 2023, is hereby amended effective July 1, 2025:

<u>SOLE CHANGE</u> 

Section 14.1a. of the Adoption Agreement is amended to add separate commissions election limit % and now reads as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**14.1** **401(K) CONTRIBUTIONS** 

---

| | | | | |
|:---|:---|:---|:---|:---|
| a. | 401(k) Contribution election limit: | 401(k) Contribution election limit: | 401(k) Contribution election limit: | 401(k) Contribution election limit: |
|  | i. | Limit applicable to all Eligible Employees, unless separate limit is specified for HCEs in ii below | Limit applicable to all Eligible Employees, unless separate limit is specified for HCEs in ii below | Limit applicable to all Eligible Employees, unless separate limit is specified for HCEs in ii below |
|  |  | A. | ☒ | Up to 85% of Compensation each payroll period *(if Catch-Up 401(k) Contributions are permitted and are aggregated with other Elective Deferrals in applying this limit, the limit must not be less than 75% of Compensation)* |
|  |  |  | 1. | Minimum 401(k) Contribution is 1% *(< 100%)* of Compensation each payroll period |
|  |  | B. | ☐ | No limit – Participants may contribute up to 100% of currently available Compensation each payroll period, subject to the limitations under Code Sections 402(g) and 415 |
|  | ii. | ☐ | Separate contribution limit for HCEs will be: | Separate contribution limit for HCEs will be: |
|  |  | A. | ☐ | Percentage of Compensation specified in Plan:<u> </u> % *(< 100%)* of Compensation each payroll period |
|  |  | B. | ☐ | Administrator determines and communicates contribution limit at least annually based on current or prior year's participation by NHCEs |
|  |  |  | *(Even absent a selection above, the Plan allows contributions for HCEs to be limited or suspended during the Plan Year if the Administrator anticipates a testing failure or 402(g) violation.)* | *(Even absent a selection above, the Plan allows contributions for HCEs to be limited or suspended during the Plan Year if the Administrator anticipates a testing failure or 402(g) violation.)* |
|  | iii. | ☒ | Participants may make separate elections in excess of the payroll period limit as follows: *(select all that apply)* | Participants may make separate elections in excess of the payroll period limit as follows: *(select all that apply)* |
|  |  | *(A Participant's annual 401(k) Contributions, including those made by separate election, may not exceed the payroll period limit elected above, if any, multiplied by the number of payroll periods in the Plan Year.)* | *(A Participant's annual 401(k) Contributions, including those made by separate election, may not exceed the payroll period limit elected above, if any, multiplied by the number of payroll periods in the Plan Year.)* | *(A Participant's annual 401(k) Contributions, including those made by separate election, may not exceed the payroll period limit elected above, if any, multiplied by the number of payroll periods in the Plan Year.)* |
|  |  | A. | ☒ | Separate bonus election. Participants may contribute up to: 85% *(< 100%)* of designated bonuses. (C*ompensation must include bonuses.)* |
|  |  | B. | ☒ | Separate commissions election. Participants may contribute up to: 85% *(< 100%)* of designated commissions. *(Compensation must include commissions.)* |
| b. | ☒ | Participants may make Catch-Up 401(k) Contributions | Participants may make Catch-Up 401(k) Contributions | Participants may make Catch-Up 401(k) Contributions |
| c. | ☒ | Participants may designate 401(k) Contributions as Roth 401(k) Contributions | Participants may designate 401(k) Contributions as Roth 401(k) Contributions | Participants may designate 401(k) Contributions as Roth 401(k) Contributions |
| d. | ☒ | 401(k) Contributions will commence as soon as administratively practicable after election. | 401(k) Contributions will commence as soon as administratively practicable after election. | 401(k) Contributions will commence as soon as administratively practicable after election. |
| e. | ☐ | Automatic Contribution Arrangement ("ACA"). Eligible Participants who do not affirmatively elect against automatic contributions will have 401(k) Contributions made to the Plan in accordance with attached ADDENDUM. The ACA includes: | Automatic Contribution Arrangement ("ACA"). Eligible Participants who do not affirmatively elect against automatic contributions will have 401(k) Contributions made to the Plan in accordance with attached ADDENDUM. The ACA includes: | Automatic Contribution Arrangement ("ACA"). Eligible Participants who do not affirmatively elect against automatic contributions will have 401(k) Contributions made to the Plan in accordance with attached ADDENDUM. The ACA includes: |
|  | i. | ☐ | An ACA that is not a QACA or an EACA | An ACA that is not a QACA or an EACA |
|  | ii. | ☐ | An ACA that is a Qualified Automatic Contribution Arrangement ("QACA"). | An ACA that is a Qualified Automatic Contribution Arrangement ("QACA"). |
|  | iii. | ☐ | An ACA that is an Eligible Automatic Contribution Arrangement ("EACA") but is not a QACA. | An ACA that is an Eligible Automatic Contribution Arrangement ("EACA") but is not a QACA. |
| f. | ☐ | Automatic Escalation. Eligible Participants who do not affirmatively elect otherwise will have their 401(k) Contributions increased automatically in accordance with attached ADDENDUM. | Automatic Escalation. Eligible Participants who do not affirmatively elect otherwise will have their 401(k) Contributions increased automatically in accordance with attached ADDENDUM. | Automatic Escalation. Eligible Participants who do not affirmatively elect otherwise will have their 401(k) Contributions increased automatically in accordance with attached ADDENDUM. |

---

------

\* \* \*

EXECUTED AT Collin County, Texas this 17<sup>th</sup> day of June, 2025.

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| | |
|:---|:---|
| **Bread Financial Payments, Inc.** | **Bread Financial Payments, Inc.** |
| By: | /s/ Cara M Tutton |
| Title: | VP, Total Rewards |

---

## Exhibit 99.6

**Exhibit 99.6** 

**FOURTH AMENDMENT** 

**TO** 

**BREAD FINANCIAL 401(K) PLAN** 

Bread Financial 401(k) Plan, originally effective as of January 24, 1996, as presently maintained under an amendment and restatement made effective as of October 1, 2023, is hereby amended effective January 1, 2026:

<u>SOLE CHANGE</u> 

Section 13.3b.xii of the Adoption Agreement is amended to exclude paid parental leave under other exclusions and now reads as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**13.3** **ADJUSTMENTS TO CONTRIBUTION COMPENSATION – EXCLUSIONS** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Contribution Compensation exclusions, as described in Section 13.3b below:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **List # in**<br> **13.3b** | **All**<br> **Contributions** | **Employee<sup>1</sup>** | **Matching** | **Nonelective<sup>2</sup>** | **Safe** <br> **Harbor<sup>1</sup>** |
| i. | All elective contributions made by the participant that are not required to be included in taxable income | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| ii. | Elective contributions described in i. above, except 401(k) Contributions | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| iii. | Reimbursements, expense allowances, fringe benefits, etc. | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| iv. | Bonuses | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| v. | Overtime | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| vi. | Commissions | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| vii. | Taxable value of stock | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| viii. | Regular post-severance compensation | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| ix. | Pre-participation Compensation | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| x. | Military Differential Pay | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| xi. | Compensation exceeding specified dollar amount | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| xii. | Other amounts | 1. ☒OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |
| xiii. Special exclusions for HCEs | xiii. Special exclusions for HCEs | 1. ☐ OR | 2. ☐ | 3. ☐ | 4. ☐ | 5. ☐ |

---

*<sup>1</sup>* *A safe harbor definition of Compensation must be selected for Safe Harbor Contributions and, if the Plan is a QACA, for Employee contributions. However, non-safe-harbor exclusions (other than the exclusion of amounts above a specified dollar limit) may be selected, subject to testing under Code Section 414(s).* 

*<sup>2</sup>* *If the Nonelective Contribution allocation formula is intended to satisfy the requirements for a design-based safe harbor, a safe harbor definition of Compensation must be selected. However, non-safe-harbor exclusions (described in iv through xii in 13.3b below) may be selected, subject to testing under Code Section 414(s).* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Description of Compensation exclusions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Exclude amounts deferred or excluded from taxable compensation under Code Section 125, 132(f)(4),
402(e)(3), 402(h)(1)(B), 402(k), or 457(b)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. Exclude amounts described in i. above, except for 401(k) Contributions

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Exclude reimbursements or other expense allowances, fringe benefits, moving expenses, deferred compensation,
and welfare benefits.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. Exclude bonuses

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v. Exclude overtime

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vi. Exclude commissions

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vii. Exclude taxable value of stock: Amounts realized from the exercise of any non-qualified stock option, or where restricted stock *(or property)* held by the Participant either becomes freely transferable or is no longer subject to a substantial risk of forfeiture, and amounts
realized from the sale, exchange, or other disposition of stock acquired under a qualified stock option are all excluded from Compensation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;viii. Exclude regular post-severance compensation paid within post-severance window<sup>1</sup>: Amounts that would have been paid to the Participant in the course of employment and are regular compensation for services by the Participant or commissions, bonuses or other similar compensation
that would be included in contribution Compensation if paid prior to termination.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ix. Compensation earned before meeting the participation requirements described in Section 9 and
Section 10.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;x. Exclude military differential pay

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;xi. Exclude Compensation in excess of: $*(*401(a)(17) annual compensation limit)** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;xii. Other exclusions *(contribution Compensation)<sup>2</sup>*:

sign on bonuses, disability pay, paid parental leave, workers compensation, severance pay, service-related cash awards, any amounts which constitute tax gross ups of taxable amounts, any amounts deferred under, or contributed to, a non-qualified deferred compensation plan, the CEO discretionary bonus, and referral awards

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;xiii. Special Compensation exclusions apply to HCEs only<sup>2</sup>:

*<sup>1</sup>* *The post-severance window begins on the Participant's severance date and ends the later of (i) 2<sup>1</sup>⁄<sub>2</sub> months following severance or (2) the end of the year in which severance occurs.* 

*<sup>2</sup>* *Any exclusion from Compensation must be described in such a manner that it is definitely determinable.* 

\* \* \*

EXECUTED AT Collin County, Texas, this 25th day of August, 2025.

---

| | |
|:---|:---|
| **Bread Financial Payments, Inc.** | **Bread Financial Payments, Inc.** |
| By: | /s/ Deanna Allison |
| Title: | Director, Benefits & Well-Being |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**BREAD FINANCIAL HOLDINGS, INC.**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Security Type**  | **Security Class Title**  | **Fee Calculation Rule**  | **Amount Registered**  | **Proposed Maximum Offering Price Per Unit**  | **Maximum Aggregate Offering Price**  | **Fee Rate**  | **Amount of Registration Fee**  |
| 1 | Equity | Common Stock | Other | 1097822 | $85.26 | $93600303.72 | 0.0001381 | $12926.20 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $93600303.72  |  | $12926.20  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $12926.20  |

---

 **Offering Note** <br>

<sup>1</sup> (1) Consists of up to: (i) 1,000,000 additional shares of Common Stock that may be allocated to plan participants under Bread Financial 401(k) Plan, as amended (the "401(k) Plan"); and (ii) 97,822 shares of Common Stock that remained available for allocation to plan participants under the Alliance Data Systems 401(k) and Retirement Savings Plan (as succeeded by the 401(k) Plan) as of March 31, 2026 (subject to adjustment for any subsequent allocations). (2) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also covers any additional shares of Common Stock that may become issuable under the 401(k) Plan as a result of stock splits, stock dividends or similar transactions. (3) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and Rule 457(h) of the Securities Act. The proposed maximum offering price per share is estimated to be $85.26, based on the average of the high sales price (i.e., $86.42) and the low sales price (i.e., $84.09) for the Common Stock on the New York Stock Exchange on May 19, 2026.

---

| |
|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

---