Document:

EX-4.2

 Exhibit 4.2 
 AccuDraft, Inc. 
 401(k) Non-Standardized Prototype Adoption Agreement
#002 
 For Use With Basic Plan #01 
  

							
	 Section 1.
	  	General Plan Information	  	 	2	  
			
	 Section 2.
	  	Service Definitions for Eligibility, Vesting and Allocations	  	 	3	  
			
	 Section 3.
	  	Eligibility Requirements	  	 	5	  
			
	 Section 4.
	  	Elective Deferrals	  	 	12	  
			
	 Section 5.
	  	Safe Harbor Contributions	  	 	13	  
			
	 Section 6.
	  	Non-Safe Harbor Matching Contributions	  	 	14	  
			
	 Section 7.
	  	Non-Safe Harbor Non-Elective Contributions	  	 	16	  
			
	 Section 8.
	  	Rollovers and Employee Contributions	  	 	18	  
			
	 Section 9.
	  	Prevailing Wage Contributions	  	 	19	  
			
	 Section 10.
	  	Vesting Requirements	  	 	19	  
			
	 Section 11.
	  	Compensation Definitions	  	 	22	  
			
	 Section 12.
	  	Allocation of Forfeitures	  	 	27	  
			
	 Section 13.
	  	Allocation of Earnings and Losses	  	 	31	  
			
	 Section 14.
	  	Normal and Early Retirement Age	  	 	31	  
			
	 Section 15.
	  	Distribution Provisions	  	 	31	  
			
	 Section 16.
	  	Loans, Insurance and Directed Investments	  	 	35	  
			
	 Section 17.
	  	Top Heavy Allocations	  	 	35	  
			
	 Section 18.
	  	Testing Elections	  	 	36	  
			
	 Section 19.
	  	401(k) SIMPLE Provisions	  	 	36	  
			
	 Section 20.
	  	Miscellaneous Provisions	  	 	37	  
			
	 Section 21.
	  	Signature Provision	  	 	38	  

  

					
	 Prototype 401(k) Non-Std.
	  	Page 1 of 38	  	IRS Serial No: M390508a

 Section 1. General Plan Information 

 

	 	1.1	Plan Name Western Digital Corporation 401(k) Plan 

 Plan #                 
  

	 	1.2	Sponsoring Employer Western Digital Corporation 

 Address 20511 Lake Forest Drive 
 City Lake Forest State CA
ZIP Code 92630-7741 
 Telephone # (949) 672-7000 Tax ID # 95-2647125 Trust ID # 52-1481931

  

	 	1.3	Fiscal Year.  ̈ A 12-consecutive month period
beginning                                       
                          and
ending                     

  

	 	 ̈	Except for a short Fiscal Year
beginning                                       
                              

 

	 	x	A 52-53 week year  ̈ beginning x ending See 1 in Addendum

  

	 	1.4	Type of Business Entity. (check one) 

  

	 	x	C-Corporation 

  

	 	x	S-Corporation 

  

	 	 ̈	Partnership 

  

	 	 ̈	Sole Proprietorship 

  

	 	 ̈	Tax Exempt Organization 

  

	 	 ̈	Limited Liability Company (LLC) 

  

	 	 ̈	Limited Liability Partnership (LLP) 

  

	 	 ̈	Other (must be a legal entity recognized under Federal income tax laws) 

 

	 	1.5	Adopting Employers. Check here  ̈ if there are additional adopting employers and complete the “Adopting
Employer Addendum.” 

  

	 	1.6	Plan Administrator Western Digital Corporation 

 Address 20511 Lake Forest Drive 
 City Lake Forest State
CA ZIP Code 92630-7741 
 Telephone # (949) 672-7000 Fax
#                             

 

	 	1.7	Trustees. The Trustees of the Plan are as selected below. (The use of a trust agreement other than one which has been approved by the Internal Revenue Service
for use with this Plan will remove the Plan from M&P status and render it individually designed.) 

  

	 	 ̈	Individual Trustees
                                      
                                        
                                 

                    
                     ________________    ________________        _________________

Address                    
                                         
                                         
                                        

City                     
                                         
       State                         ZIP
Code                         
  

	 	x	Corporate Trustee T. Rowe Price Trust Company 

 Address 100 East Pratt Street 
 City Baltimore State MD ZIP Code
21202 
  

  

					
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	  	Page 2 of 38	  	IRS Serial No: M390508a

	 	 ̈	Discretionary Trustee. The corporate Trustee has full discretion in investing the assets of the Plan except as otherwise instructed by the Administrator, by the
Employer, by an Investment Manager, by another Named Fiduciary <  ̈ or by a Participant in accordance with Section 16.3 of the Adoption Agreement with regard to Participant directed investments
>. 

  

	 	x	Directed Trustee. The corporate Trustee is only permitted to invest the assets of the Plan as directed by the Administrator, by the Employer, by an Investment
Manager, by another Named Fiduciary < x or by a Participant in accordance with Section 16.3 of the Adoption Agreement with regard to Participant directed investments >.

  

	 	1.8	Effective Dates 

  

	 	 ̈	This is a new plan effective                     .

  

	 	x	This is an amended plan effective Jan 1, 2010 with an original effective date of Oct 1, 1984. 

 

	 	 ̈	This is a frozen plan which was frozen . The Plan remains frozen and is being amended and restated effective
                    . The original effective date of the Plan
is                    . 

  

	 	1.9	Plan Year. A 12-consecutive month period beginning Jan 1 and ending Dec 31. 

 

	 	x	Except for a short Plan Year beginning Jul 1, 2009. 

  

	 	1.10	Anniversary Date. The Anniversary Date of the Plan is Dec 31. 

 

	 	1.11	Permitted Contributions. The contributions checked below are currently permitted under the terms of the Plan. (check all that apply)

  

	 	x	Pre-Tax Elective Deferrals (see Section 4 of the Adoption Agreement on page 12) 

 

	 	 ̈	Roth Elective Deferrals (see Section 4 of the Adoption Agreement on page 12) 

 

	 	 ̈	ADP Safe Harbor Contributions (see Section 5 of the Adoption Agreement on page 13) 

 

	 	 ̈	ACP Safe Harbor Contributions (see Section 5 of the Adoption Agreement on page 13) 

 

	 	x	Non-Safe Harbor Matching Contributions (see Section 6 of the Adoption Agreement on page 14) 

 

	 	x	Non-Safe Harbor Non-Elective Contributions (see Section 7 of the Adoption Agreement on page 16) 

 

	 	x	Qualified Matching Contributions (see Sections 3.7 of the Basic Plan) 

 

	 	x	Qualified Non-Elective Contributions (see Sections 3.8 of the Basic Plan) 

 

	 	x	Rollover Contributions (see Section 8 of the Adoption Agreement on page 17) 

 

	 	x	Voluntary Employee Contributions (see Section 8 of the Adoption Agreement on page 18) 

 

	 	 ̈	Deemed IRA Contributions (see Section 8 of the Adoption Agreement on page 18) 

 

	 	 ̈	Prevailing Wage Contributions (see Section 9 of the Adoption Agreement on page 18) 

Section 2. Service Definitions for Eligibility, Vesting and Allocations 

 

	 	2.1	Method of Determining Service. An Employee’s Years of Service/Periods of Service (“Service”) is determined as follows: 

 

	 	(a)   x  	Counting of Hours Method Only. A Participant’s Service for all purposes is determined by the Counting of Hours Method, and a Year of Service for eligibility
and Vesting is determined as selected in (1) and (2) below. 

  

	 	(1)	Eligibility to Participate. A Year of Service for eligibility purposes is 1,000 (max. 1,000) Hours of Service and a Break in Service for
eligibility purposes is 500 (max. 500) Hours of Service. 

  

	 	(2)	Vesting. A Year of Service for Vesting purposes is 1,000 (max. 1,000) Hours of Service and a Break in Service for Vesting purposes is
500 (max. 500) Hours of Service. 

  

	 	(b)    ̈ 	Elapsed Time Method Only. A Participant’s Service for all purposes is determined by the Elapsed Time Method. 

 

	 	(c)    ̈ 	A Mixture of Methods. A Participant’s Service for each purpose is determined by the method selected below. 

 

	 	(1)	For Eligibility Purposes: (check one) 

  

	 	 ̈	Elapsed Time Method 

  

	 	 ̈	Counting of Hours Method. A Year of Service for eligibility purposes is
                     (max. 1,000) Hours of Service and a Break in Service for eligibility purposes
is                     (max. 500) Hours of Service. 

  

					
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	  	Page 3 of 38	  	IRS Serial No: M390508a

	 	(2)	For Vesting Purposes: (check one) 

  

	 	 ̈	Elapsed Time Method 

  

	 	 ̈	Counting of Hours Method. A Year of Service for vesting purposes is
                    (max. 1,000) Hours of Service and a Break in Service for vesting purposes
is                     (max. 500) Hours of Service. 

 

	 	(3)	For benefit accrual and allocation purposes: (check one) 

  

	 	 ̈	Elapsed Time Method 

  

	 	 ̈	Counting of Hours Method. 

  

	 	2.2	Predecessor Service. x Service with the following entity or entities will be credited as selected in (a), (b),
(c), (d) and (e) below: (this section need only be completed if the Employer does not maintain the plan of the predecessor employer) 

 Adaptive Data Systems, Inc., Faraday Electronics, Inc., Paradise Systems, Inc., Verticom, Inc., Atasi, Tandon Corporation, ViaNetix, Inc., Senvid, Inc., Komag, Inc.; Silicon Systems, Inc.

  

	 	(a)   x  	Elective Deferrals, QMACs and QNECs. Service with an entity listed above will be given for eligibility purposes under Section 3.2(a) of the Adoption
Agreement. 

  

	 	(b)    ̈  	ADP Safe Harbor Contributions. Service with an entity listed above will be given for eligibility purposes under Section 3.2(b) of the Adoption Agreement.

  

	 	(c)    ̈  	ACP Safe Harbor Matching Contributions. Service with an entity listed above will be credited for: (check all that apply) 

 

	 	 ̈	Eligibility purposes under Section 3.2(c) of the Adoption Agreement 

  

	 	 ̈	Vesting purposes under Section 10.3 of the Adoption Agreement 

  

	 	(d)   x  	Non-Safe Harbor Matching Contributions. Service with an entity listed above will be credited for: (check all that apply) 

	 	x	Eligibility purposes under Section 3.2(d) of the Adoption Agreement 

  

	 	x	Vesting purposes under Section 10.4 of the Adoption Agreement 

  

	 	(e)   x  	Non-Safe Harbor Non-Elective Contributions. Service with an entity listed above will be credited for: (check all that apply) 

	 	x	Eligibility purposes under Section 3.2(e) of the Adoption Agreement 

  

	 	x	Vesting purposes under Section 10.5 of the Adoption Agreement 

  

	 	2.3	Re-Hired Employees. The Service of an Eligible Employee who Terminates Employment and is rehired after incurring a Break in Service will be credited in
accordance with the provisions selected below. 

  

	 	(a)    ̈  	One Year Holdout Rule. The One Year Holdout Rule will be applied to rehired Eligible Employees. 

 

	 	(b)   x  	Rule of Parity. The Rule of Parity will be applied to non-Vested rehired Eligible Employees. 

 

	 	2.4	Computation Periods. If eligibility and/or Vesting are determined by the Counting of Hours Method, the following will apply: 

 

	 	(a)   x  	The eligibility computation period will: (check one) 

  

	 	 ̈	Be based on an Employee’s 12-month employment year 

  

	 	x	Switch to the Plan Year after an Employee’s initial 12-month employment year 

 

	 	(b)   x  	The Vesting computation period will be: (check one) 

  

	 	x	The Plan Year 

  

	 	 ̈	Based on an Employee’s 12-month employment year 

  

	 	(c)   x  	An Employee will be deemed to have been credited with a Year of Service for eligibility purposes: (check one) 

 

	 	x	At the end of the eligibility computation period in which he or she is credited with the required Hours of Service 

 

	 	 ̈	At the time he or she is actually credited with the required Hours of Service 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 4 of 38	  	IRS Serial No: M390508a

 Section 3. Eligibility Requirements 

 

	 	3.1	Eligible Employees. All Employees are Eligible Employees < x except for the class or classes of Employees (as
defined in Section 2.1 of the Basic Plan) below who are excluded from participating for the purpose selected >: (check all that apply) 

  

	 	(a)   x  	Ineligible Classes for Elective Deferrals, QMACs and QNECs. 

 

	 	x	Union Employees 

  

	 	x	Non-Resident Alien Employees 

  

	 	 ̈	“Merger and Acquisition” Employees (but only during the statutory exclusion period) 

 

	 	 ̈	 Highly Compensated Employees 1 

  

	 	x	 Leased Employees (not otherwise excluded by statute) 1 

  

	 	 ̈	 Employees of an Affiliated Employer that does not adopt this Plan 1 

  

	 	 ̈	 Key Employees <  ̈ but only those who are also Highly Compensated Employees > 1
 

  

	 	 ̈	 Employees who are paid primarily by salary 1 

  

	 	 ̈	 Employees who are paid primarily by the hour 1 

  

	 	 ̈	 Employees who are paid primarily by commissions 1 

  

	 	x	 Other (cannot be age or service related) 1 Any person who is an “employee” within the meaning of Code Section 401(c)(3). Any person who is recorded
on the books and records of an Employer as an independent contractor, summer intern, consultant, or temporary employee; a worker provided by a third party temporary staffing agency; or any person with respect to whom a written agreement governing
the relationship between such person and an Employer provides in substance that such person shall not be an eligible Employee hereunder. Any person who is not treated by an Employer as a common law employee without regard to the characterization or
recharacterization of such individual’s status by any court or government agency. 

  

	1	 Even if checked, these employees are still included in determining if the Plan satisfies the
requirements of Code §410(b). 

  

	 	(b)    ̈  	Ineligible Classes for ADP Safe Harbor Contributions. Any ineligible classes checked in (a) above are also ineligible for ADP Safe Harbor
Contributions. In addition, the classes checked below are ineligible for ADP Safe Harbor Contributions. 

  

	 	 ̈	Union Employees (if not already checked in (a) above) 

  

	 	 ̈	 Key Employees who are also Highly Compensated Employees (if not already checked in (a) above) 1
 

  

	 	 ̈	 Highly Compensated Employees (if not already checked in (a) above) 1 

  

	 	 ̈	 Other (cannot be age or service related) 1  

                      
                                         
                                         
                                         
                                         
                                         
                  

                      
                                         
                                         
                                         
                                         
                                         
                  

                      
                                         
                                         
                                         
                                         
                                         
                  

                      
                                         
                                         
                                         
                                         
                                         
                  
  

	1	 Even if checked, these employees are still included in determining if the Plan satisfies the
requirements of Code §410(b). 

  

	 	(c)    ̈  	Ineligible Classes for ADP Safe Harbor Contributions. Any ineligible classes checked in (a) above are also ineligible for ACP Safe Harbor
Contributions. In addition, the classes checked below are ineligible for ACP Safe Harbor Contributions. 

  

	 	 ̈	Union Employees (if not already checked in (a) above) 

  

	 	 ̈	 Key Employees who are also Highly Compensated Employees (if not already checked in (a) above) 1
 

  

	 	 ̈	 Highly Compensated Employees (if not already checked in (a) above) 1 

  

	 	 ̈	 Other (cannot be age or service related) 1  

                      
                                         
                                         
                                         
                                         
                                         
                  

                      
                                         
                                         
                                         
                                         
                                         
                  

                      
                                         
                                         
                                         
                                         
                                         
                  

                      
                                         
                                         
                                         
                                         
                                         
                  
  

	1	 Even if checked, these employees are still included in determining if the Plan satisfies the
requirements of Code §410(b). 

  

					
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	  	Page 5 of 38	  	IRS Serial No: M390508a

         (d)   x  Ineligible Classes for Non-Safe Harbor Matching Contributions. 
  

	 	x	Union Employees 

  

	 	x	Non-Resident Alien Employees 

  

	 	 ̈	“Merger and Acquisition” Employees (but only during the statutory exclusion period) 

 

	 	 ̈	 Highly Compensated Employees 1 

  

	 	x	 Leased Employees (not otherwise excluded by statute) 1 

  

	 	 ̈	 Employees of an Affiliated Employer that does not adopt this Plan 1 

  

	 	 ̈	 Key Employees <  ̈ but only those who are also Highly Compensated Employees > 1
 

  

	 	 ̈	 Employees who are paid primarily by salary 1 

  

	 	 ̈	 Employees who are paid primarily by the hour 1 

  

	 	 ̈	 Employees who are paid primarily by commissions 1 

  

	 	x	 Other (cannot be age or service related) 1 Any person who is an “employee” within the meaning of Code Section 401(c)(3). Any person who
is recorded on the books and records of an Employer as an independent contractor, summer intern, consultant, or temporary employee; a worker provided by a third party temporary staffing agency; or any person with respect to whom a written agreement
governing the relationship between such person and an Employer provides in substance that such person shall not be an eligible Employee hereunder. Any person who is not treated by an Employer as a common law employee without regard to the
characterization or recharacterization of such individual’s status by any court or government agency. 

  

	1	 Even if checked, these employees are still included in determining if the Plan satisfies the
requirements of Code §410(b). 

         (e)   x   Ineligible Classes for Non-Safe Harbor Matching Contributions. 
  

	 	x	Union Employees 

  

	 	x	Non-Resident Alien Employees 

  

	 	 ̈	“Merger and Acquisition” Employees (but only during the statutory exclusion period) 

 

	 	 ̈	 Highly Compensated Employees 1 

  

	 	x	 Leased Employees (not otherwise excluded by statute) 1 

  

	 	 ̈	 Employees of an Affiliated Employer that does not adopt this Plan 1 

  

	 	 ̈	 Key Employees <  ̈ but only those who are also Highly Compensated Employees > 1
 

  

	 	 ̈	 Employees who are paid primarily by salary 1 

  

	 	 ̈	 Employees who are paid primarily by the hour 1 

  

	 	 ̈	 Employees who are paid primarily by commissions 1 

  

	 	x	 Other (cannot be age or service related) 1 Any person who is an “employee” within the meaning of Code Section 401(c)(3). Any person who
is recorded on the books and records of an Employer as an independent contractor, summer intern, consultant, or temporary employee; a worker provided by a third party temporary staffing agency; or any person with respect to whom a written agreement
governing the relationship between such person and an Employer provides in substance that such person shall not be an eligible Employee hereunder. Any person who is not treated by an Employer as a common law employee without regard to the
characterization or recharacterization of such individual’s status by any court or government agency. 

  

	1	 Even if checked, these employees are still included in determining if the Plan satisfies the
requirements of Code §410(b). 

  

	 	3.2	Minimum Age and Service Requirements. An Eligible Employee (see Section 3.1 above) will be eligible to enter the Plan as a Participant for the
selected purpose on the applicable Entry Date upon satisfying the following age and/or service requirements: 

  

	 	(a)   x  	Requirements for Elective Deferrals, QMACs and QNECs:  

 

	 	(1)	Age Requirement 0 (max. 21 – enter zero if none) 

  

	 	(2)	Service Requirement (check one) 

	 	x	A) None 

  

	 	 ̈	B) 1-Year Period of Service 

  

	 	 ̈	C)             -month Period of Service (max. 12) 

 

	 	 ̈	D)             -week Period of Service (max. 52) 

  

					
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	  	Page 6 of 38	  	IRS Serial No: M390508a

	 	 ̈	E)             -day Period of Service (max. 365) 

 

	 	 ̈	F) 1 Year of Service 

  

	 	 ̈	G) 1 Year of Service, or if earlier,              (max. 11) consecutive calendar months of
employment 

  ̈ in which the Employee is credited with at least
             Hours of Service per month 
  

	 	 ̈	H) 1 Year of Service, or if earlier,              (max. 51) consecutive weeks of employment

  ̈ in which the Employee is credited with at least
             Hours of Service per week 
  

	 	 ̈	I) 1 Year of Service, or if earlier,              (max. 364) consecutive days of employment

  ̈ in which the Employee is credited with at least
             Hours of Service per day 
  

	 	(b)   ̈	Requirements for ADP Safe Harbor Contributions: 

  

	 	(1)	Age Requirement              (max. 21 – enter zero if none)

  

	 	(2)	Service Requirement (check one) 

  

	 	 ̈	A)   None 

  

	 	 ̈	B)   1-Year Period of Service 

  

	 	 ̈	C)             -month Period of Service (max. 12) 

 

	 	 ̈	D)             -week Period of Service (max. 52) 

 

	 	 ̈	E)             -day Period of Service (max. 365) 

 

	 	 ̈	F) 1 Year of Service 

  

	 	 ̈	G) 1 Year of Service, or if earlier,              (max. 11) consecutive calendar months of
employment 

  ̈ in which the Employee is credited with at least
             Hours of Service per month 
  

	 	 ̈	H) 1 Year of Service, or if earlier,              (max. 51) consecutive weeks of employment

  ̈ in which the Employee is credited with at least
             Hours of Service per week 
  

	 	 ̈	I) 1 Year of Service, or if earlier,              (max. 364) consecutive days of employment

  ̈ in which the Employee is credited with at least
             Hours of Service per day 
  

	 	(c)   ̈	Requirements for ACP Safe Harbor Contributions: 

  

	 	(1)	Age Requirement              (max. 21 – enter zero if none)

  

	 	(2)	Service Requirement (check one) 

  

	 	 ̈	A) None 

  

	 	 ̈	B) 1-Year Period of Service 

  

	 	 ̈	C)             -month Period of Service (max. 12) 

 

	 	 ̈	D)             -week Period of Service (max. 52) 

 

	 	 ̈	E)             -day Period of Service (max. 365) 

 

	 	 ̈	F) 1 Year of Service 

  

	 	 ̈	G) 1 Year of Service, or if earlier,              (max. 11) consecutive calendar months of
employment 

  ̈ in which the Employee is credited with at least
             Hours of Service per month 
  

	 	 ̈	H) 1 Year of Service, or if earlier,              (max. 51) consecutive weeks of employment

  ̈ in which the Employee is credited with at least
             Hours of Service per week 
  

	 	 ̈	I) 1 Year of Service, or if earlier,              (max. 364) consecutive days of employment

  ̈ in which the Employee is credited with at least
             Hours of Service per day 
  

	 	(d)  x 	Requirements for Non-Safe Harbor Matching Contributions: 

 

	 	(1)	Age Requirement 0 (max. 21 – enter zero if none) 

 

	 	(2)	Service Requirement (check one) 

  

	 	x	A) None 

  

	 	 ̈	B)             -Year Period of Service (max. 2, but Vesting must be 100% if more than 1 year is
used) 

  

	 	 ̈	C)             -month Period of Service (max. 24, but Vesting must be 100% if more than 12 months
are used) 

  

	 	 ̈	D)             -week Period of Service (max. 104, but Vesting must be 100% if more than 52 weeks
are used) 

  

	 	 ̈	E)             -day Period of Service (max. 730, but Vesting must be 100% if more than 365 days
are used) 

  

					
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	 	 ̈	F)              Year(s) of Service (max. 2, but Vesting must be 100% if more than 1 year is
used) 

  

	 	 ̈	G) 1 Year of Service, or if earlier,              (max. 11) consecutive calendar months of
employment 

  ̈ in which the Employee is credited with at least
             Hours of Service per month 
  

	 	 ̈	H) 1 Year of Service, or if earlier,              (max. 51) consecutive weeks of employment

  ̈ in which the Employee is credited with at least
             Hours of Service per week 
  

	 	 ̈	I) 1 Year of Service, or if earlier,              (max. 364) consecutive days of employment

  ̈ in which the Employee is credited with at least
             Hours of Service per day 
  

	 	(e)  x 	Requirements for Non-Safe Harbor Non-Elective Contributions: 

 

	 	(1)	Age Requirement 0 (max. 21 – enter zero if none) 

 

	 	(2)	Service Requirement (check one) 

  

	 	x	A) None 

  

	 	 ̈	B)         -month Period of Service (max. 2, but Vesting must be 100% if more than 1 year is used)

  

	 	 ̈	C)         -Year Period of Service (max. 24, but Vesting must be 100% if more than 12 months is used)

  

	 	 ̈	D)         -week Period of Service (max. 104, but Vesting must be 100% if more than 52 weeks are used)

  

	 	 ̈	E)         -day Period of Service (max. 730, but Vesting must be 100% if more than 365 days are used)

  

	 	 ̈	F)          Year(s) of Service (max. 2, but Vesting must be 100% if more than 1year is used)

  

	 	 ̈	G) 1 Year of Service, or if earlier,              (max. 11) consecutive calendar months of
employment 

  ̈ in which the Employee is credited with at least
             Hours of Service per month 
  

	 	 ̈	H) 1 Year of Service, or if earlier,              (max. 51) consecutive weeks of employment

  ̈ in which the Employee is credited with at least
             Hours of Service per week 
  

	 	 ̈	I) 1 Year of Service, or if earlier,              (max. 364) consecutive days of employment

  ̈ in which the Employee is credited with at least
             Hours of Service per day 
  

	3.3	Entry Dates. An Eligible Employee who has satisfied the applicable age and service requirements selected in Section 3.2 will enter the Plan as a Participant
for the applicable purpose on the Entry Date (as defined in Section 2.2 of the Basic Plan) selected below. 

  

	 	(a)  x 	Entry Date for Elective Deferrals, QMACs and QNECs: (check one) 

 

	 	    	Note: If Section 3.2(a)(2)(G), (H) or (I) is checked, an Eligible Employee who is entering the Plan as a Participant after satisfying the 1 Year of
Service component of such service requirement will enter the Plan as a Participant on the earlier of (1) the first day of the Plan Year that occurs after the date he or she satisfies the 1 Year of Service requirement (and any applicable age
requirement) or (2) the date that occurs six months after the date he or she satisfies the 1 Year of Service requirement (and any applicable age requirement). The Entry Date or Entry Dates selected below will only apply to an Eligible Employee
who is entering the Plan as a Participant after satisfying the months, days or weeks component of such service requirement (and any applicable age requirement). 

 

	 	 ̈	 The first day of the Plan Year coincident with or following the date the requirements are satisfied.1
 

  

	 	 ̈	 The last day of the Plan Year coincident with or following the date the requirements are satisfied.1
 

  

	 	 ̈	The first day of the month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	The first day of the payroll period coincident with or following the date the requirements are satisfied. 

 

	 	x	The same day the requirements are satisfied. 

  

	 	 ̈	 The first day of the
1st or 7th month coincident with or following the date the requirements are
satisfied. 

  

	 	 ̈	 The last day of the
6th or 12th month coincident with or following the date the requirements are
satisfied. 

  

	 	 ̈	 The first day of the
1st, 4th, 7th or 10th month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	 The last day of the
3rd, 6th, 9th or 12th month coincident with or following the date the requirements are satisfied. 

 

	1 	 This option cannot be
checked if the age requirement in 3.2(a)(1) is 21 and/or if one of the following service requirements is checked: 3.2(a)(2)(B); 3.2(a)(2)(C) and the number of months is more than 6; 3.2(a)(2)(D) and the number of weeks is more than 26; 3.2(a)(2)(E)
and the number of days is more than 182; or 3.2(a)(2)(F). 

  

					
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	 	(b)   ̈  	Entry Date for ADP Safe Harbor Contributions: (check one) 

 

	 	    	Note: If Section 3.2(b)(2)(G), (H) or (I) is checked, an Eligible Employee who is entering the Plan as a Participant after satisfying the 1 Year
of Service component of such service requirement will enter the Plan as a Participant on the earlier of (1) the first day of the Plan Year that occurs after the date he or she satisfies the 1 Year of Service requirement (and any applicable age
requirement) or (2) the date that occurs six months after the date he or she satisfies the 1 Year of Service requirement (and any applicable age requirement). The Entry Date or Entry Dates selected below will only apply to an Eligible Employee
who is entering the Plan as a Participant after satisfying the months, days or weeks component of such service requirement (and any applicable age requirement). 

 

	 	 ̈	Retroactive to the first day of the Plan Year in which the requirements are satisfied. 

 

	 	 ̈	 The first day of the Plan Year coincident with or following the date the requirements are satisfied.1
 

  

	 	 ̈	The first day of the Plan Year nearest the date the requirements are satisfied. 

 

	 	 ̈	 The last day of the Plan Year coincident with or following the date the requirements are satisfied.1
 

  

	 	 ̈	The last day of the Plan Year nearest the date the requirements are satisfied. 

 

	 	 ̈	The first day of the month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	The first day of the payroll period coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	The same day the requirements are satisfied. 

  

	 	 ̈	 The first day of the
1st or 7th month coincident with or following the date the requirements are
satisfied. 

  

	 	 ̈	 The last day of the
6th or 12th month coincident with or following the date the requirements are
satisfied. 

  

	 	 ̈	 The first day of the
1st, 4th, 7th or 10th month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	 The last day of the
3rd, 6th, 9th or 12th month coincident with or following the date the requirements are satisfied. 

 

	1	 This option cannot be checked if the age requirement in 3.2(b)(1) is 21 and/or if one of the
following service requirements is checked: 3.2(b)(2)(B); 3.2(b)(2)(C) and the number of months is more than 6; 3.2(b)(2)(D) and the number of weeks is more than 26; 3.2(b)(2)(E) and the number of days is more than 182; or 3.2(b)(2)(F).

  

	 	(c)   ̈  	Entry Date for ACP Safe Harbor Contributions: (check one) 

 

	 	    	Note: If Section 3.2(c)(2)(G), (H) or (I) is checked, an Eligible Employee who is entering the Plan as a Participant after satisfying the 1 Year of
Service component of such service requirement will enter the Plan as a Participant on the earlier of (1) the first day of the Plan Year that occurs after the date he or she satisfies the 1 Year of Service requirement (and any applicable age
requirement) or (2) the date that occurs six months after the date he or she satisfies the 1 Year of Service requirement (and any applicable age requirement). The Entry Date or Entry Dates selected below will only apply to an Eligible Employee
who is entering the Plan as a Participant after satisfying the months, days or weeks component of such service requirement (and any applicable age requirement). 

 

	 	 ̈	Retroactive to the first day of the Plan Year in which the requirements are satisfied. 

 

	 	 ̈	 The first day of the Plan Year coincident with or following the date the requirements are satisfied.1
 

  

	 	 ̈	The first day of the Plan Year nearest the date the requirements are satisfied. 

 

	 	 ̈	 The last day of the Plan Year coincident with or following the date the requirements are satisfied.1
 

  

	 	 ̈	The last day of the Plan Year nearest the date the requirements are satisfied. 

 

	 	 ̈	The first day of the month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	The first day of the payroll period coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	The same day the requirements are satisfied. 

  

	 	 ̈	 The first day of the
1st or 7th month coincident with or following the date the requirements are
satisfied. 

  

	 	 ̈	 The last day of the
6th or 12th month coincident with or following the date the requirements are
satisfied. 

  

	 	 ̈	 The first day of the
1st, 4th, 7th or 10th month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	 The last day of the
3rd, 6th, 9th or 12th month coincident with or following the date the requirements are satisfied. 

 

	1 	 This option cannot be checked if the age requirement in 3.2(c)(1) is 21 and/or if one of the
following service requirements is checked: 3.2(c)(2)(B); 3.2(a)(2)(C) and the number of months is more than 6; 3.2(c)(2)(D) and the number of weeks is more than 26; 3.2(c)(2)(E) and the number of days is more than 182; or 3.2(c)(2)(F). 

  

					
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	 	(d)  x  	Entry Date for Non-Safe Harbor Matching Contributions: (check one) 

 

	 	    	Note: If Section 3.2(d)(2)(G), (H) or (I) is checked, an Eligible Employee who is entering the Plan as a Participant after satisfying the 1 Year
of Service component of such service requirement will enter the Plan as a Participant on the earlier of (1) the first day of the Plan Year that occurs after the date he or she satisfies the 1 Year of Service requirement (and any applicable age
requirement) or (2) the date that occurs six months after the date he or she satisfies the 1 Year of Service requirement (and any applicable age requirement). The Entry Date or Entry Dates selected below will only apply to an Eligible Employee
who is entering the Plan as a Participant after satisfying the months, days or weeks component of such service requirement (and any applicable age requirement). 

 

	 	 ̈	Retroactive to the first day of the Plan Year in which the requirements are satisfied. 

 

	 	 ̈	 The first day of the Plan Year coincident with or following the date the requirements are satisfied.1
 

  

	 	 ̈	The first day of the Plan Year nearest the date the requirements are satisfied. 

 

	 	 ̈	 The last day of the Plan Year coincident with or following the date the requirements are satisfied.1
 

  

	 	 ̈	The last day of the Plan Year nearest the date the requirements are satisfied. 

 

	 	 ̈	The first day of the month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	The first day of the payroll period coincident with or following the date the requirements are satisfied. 

 

	 	x	The same day the requirements are satisfied. 

  

	 	 ̈	The first day of the 1st or 7th month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	The last day of the 6th or 12th month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	The first day of the 1st, 4th, 7th or 10th month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	The last day of the 3rd, 6th, 9th or 12th month coincident with or following the date the requirements are satisfied. 

 

	1 	 This option cannot be checked if the age requirement in 3.2(d)(1) is 21 and/or if one of the
following service requirements is checked: 3.2(d)(2)(B); 3.2(a)(2)(C) and the number of months is more than 6; 3.2(d)(2)(D) and the number of weeks is more than 26; 3.2(d)(2)(E) and the number of days is more than 182; or 3.2(d)(2)(F). 

  

	 	(e)  x  	Entry Date for Non-Safe Harbor Non-Elective Contributions: (check one) 

 

	 	    	Note: If Section 3.2(e)(2)(G), (H) or (I) is checked, an Eligible Employee who is entering the Plan as a Participant after satisfying the 1 Year
of Service component of such service requirement will enter the Plan as a Participant on the earlier of (1) the first day of the Plan Year that occurs after the date he or she satisfies the 1 Year of Service requirement (and any applicable age
requirement) or (2) the date that occurs six months after the date he or she satisfies the 1 Year of Service requirement (and any applicable age requirement). The Entry Date or Entry Dates selected below will only apply to an Eligible Employee
who is entering the Plan as a Participant after satisfying the months, days or weeks component of such service requirement (and any applicable age requirement). 

 

	 	 ̈	Retroactive to the first day of the Plan Year in which the requirements are satisfied. 

 

	 	 ̈	 The first day of the Plan Year coincident with or following the date the requirements are satisfied.1
 

  

	 	 ̈	The first day of the Plan Year nearest the date the requirements are satisfied. 

 

	 	 ̈	 The last day of the Plan Year coincident with or following the date the requirements are satisfied.1
 

  

	 	 ̈	The last day of the Plan Year nearest the date the requirements are satisfied. 

 

	 	 ̈	The first day of the month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	The first day of the payroll period coincident with or following the date the requirements are satisfied. 

 

	 	x	The same day the requirements are satisfied. 

  

	 	 ̈	 The first day of the
1st or 7th month coincident with or following the date the requirements are
satisfied. 

  

	 	 ̈	 The last day of the
6th or 12th month coincident with or following the date the requirements are
satisfied. 

  

	 	 ̈	 The first day of the
1st, 4th, 7th or 10th month coincident with or following the date the requirements are satisfied. 

 

	 	 ̈	 The last day of the
3rd, 6th, 9th or 12th month coincident with or following the date the requirements are satisfied. 

 

	1
	 This option cannot be
checked if the age requirement in 3.2(e)(1) is 21 and/or if one of the following service requirements is checked: 3.2(e)(2)(B); 3.2(a)(2)(C) and the number of months is more than 6; 3.2(e)(2)(D) and the number of weeks is more than 26; 3.2(e)(2)(E)
and the number of days is more than 182; or 3.2(e)(2)(F). 

  

					
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	3.4	 ̈   Waiver of Age and Service Requirements. The eligibility requirements in
Section 3.2 are waived as selected below. 

  

	 	(a)	 ̈  Waiver of Requirements for Elective Deferrals, QMACs and QNECs:

  

	 	(1)	The date of the waiver is: (check one) 

  ̈ The date this Adoption Agreement is signed by the Sponsoring Employer 

 ̈ The following date
                     
  

	 	(2)	The eligibility requirements being waived are: (check all that apply) 

 ̈ The age requirement 

 ̈ The service requirement 

 

	 	(3)	The waiver applies to all Eligible Employees who are employed by the Employer on the date selected in (1) above <
 ̈ and who are expected to be credited with at least              Hours of Service per month >, and each affected Eligible Employee will
enter the Plan as a Participant for the purpose of this paragraph as of such date. 

  

	 	(b)	 ̈  Waiver of Requirements for ADP Safe Harbor Contributions:

  

	 	(1)	The date of the waiver is: (check one) 

  ̈ The date this Adoption Agreement is signed by the Sponsoring Employer 

 ̈ The following date
                     
  

	 	(2)	The eligibility requirements being waived are: (check all that apply) 

 ̈ The age requirement 

 ̈ The service requirement 

 

	 	(3)	The waiver applies to all Eligible Employees who are employed by the Employer on the date selected in (1) above <
 ̈ and who are expected to be credited with at least              Hours of Service per month >, and each affected Eligible Employee will
enter the Plan as a Participant for the purpose of this paragraph as of such date. 

  

	 	(c)	 ̈  Waiver of Requirements for ACP Safe Harbor Contributions:

  

	 	(1)	The date of the waiver is: (check one) 

  ̈ The date this Adoption Agreement is signed by the Sponsoring Employer 

 ̈ The following date
                     
  

	 	(2)	The eligibility requirements being waived are: (check all that apply) 

 ̈ The age requirement 

 ̈ The service requirement 

 

	 	(3)	The waiver applies to all Eligible Employees who are employed by the Employer on the date selected in (1) above <
 ̈ and who are expected to be credited with at least              Hours of Service per month >, and each affected Eligible Employee will
enter the Plan as a Participant for the purpose of this paragraph as of such date. 

  

	 	(d)	 ̈  Waiver of Requirements for Non-Safe Harbor Matching Contributions:

  

	 	(1)	The date of the waiver is: (check one) 

  ̈ The date this Adoption Agreement is signed by the Sponsoring Employer 

 ̈ The following date
                     
  

	 	(2)	The eligibility requirements being waived are: (check all that apply) 

 ̈ The age requirement 

 ̈ The service requirement 

 

	 	(3)	The waiver applies to all Eligible Employees who are employed by the Employer on the date selected in (1) above <
 ̈ and who are expected to be credited with at least              Hours of Service per month >, and each affected Eligible Employee will
enter the Plan as a Participant for the purpose of this paragraph as of such date. 

  

					
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	 	(e)   ̈	Waiver of Requirements for Non-Safe Harbor Non-Elective Contributions: 

 

	 	(1)	The date of the waiver is: (check one) 

  ̈ The date this Adoption Agreement is signed by the Sponsoring Employer 

 ̈ The following date
                     
  

	 	(2)	The eligibility requirements being waived are: (check all that apply) 

 ̈ The age requirement 

 ̈ The service requirement 

 

	 	(3)	The waiver applies to all Eligible Employees who are employed by the Employer on the date selected in (1) above <
 ̈ and who are expected to be credited with at least              Hours of Service per month>, and each affected Eligible Employee will
enter the Plan as a Participant for the purpose of this paragraph as of such date. 

 Section 4. Elective Deferrals

  

	4.1	Elective Deferral Percentage. A Participant can make Elective Deferrals <  ̈ beginning
             (must be on or after the date this Adoption Agreement is signed by the Sponsoring Employer) > in accordance with the provisions selected below.

  

	 	(a)	Minimum and Maximum Percentage. The minimum permitted Elective Deferral percentage is 0% (enter zero if there 0 is no minimum %) of Compensation
and the maximum permitted Elective Deferral percentage is 30% (max. 100%) of 30 Compensation. Any other Elective Deferral provisions will be set forth in an administrative policy regarding Elective Deferrals as promulgated by the
Administrator from time to time. Such administrative policy may include, but is not limited to, setting the maximum Elective Deferral percentage for Participants who are Highly Compensated Employees (if such percentage is less than the maximum
percentage set forth above) and describing a program of automatic increases to a Participants’ Elective Deferral percentage as elected by the Administrator and/or the Participant. 

 

	 	(b)	Salary Reduction Agreements. A Participant can change his or her Salary Reduction Agreement: (check one) 

x   At any time 

 ̈   Annually on the date established by the Administrator

  ̈   Semi-annually on the date established by the
Administrator 
  ̈   Quarterly on the date established
by the Administrator 
  ̈   Monthly on the day
established by the Administrator 
  ̈   On the date or
dates as established by the Administrator 
  

	 	(c)  x	Automatic Enrollment. Automatic enrollment is permitted. The terms of the automatic enrollment, including but not limited to the percentage, automatic increases
to that percentage, the proportion that is considered a Pre-Tax Elective Deferral and/or a Roth Elective Deferral, and the Participants to whom it applies, will be set forth in an administrative policy regarding Elective Deferrals as promulgated
from time to time by the Administrator. 

  

	4.2  x	Catch-Up Contributions. Catch-Up Contributions are permitted in accordance with Section 3.2(e) of the Basic Plan. 

 

	4.3   ̈	Roth Elective Deferrals. A Participant may designate all or a portion or his or her Elective Deferrals as Roth Elective Deferrals in accordance with
Section 3.2(c) of the Basic Plan. 

  

					
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 Section 5.  ̈ Safe Harbor Contributions

  

	5.1   ̈	“Mandatory” ADP Safe Harbor Non-Elective Contributions. Subject to Section 3.20 of the Basic Plan, the Employer will make an ADP Safe Harbor
Non-Elective Contribution for each Safe Harbor Participant in an amount equal to 3% (or such higher percentage as may be elected by the Employer by resolution) of Compensation, except as may be indicated below. 

 

	 	 ̈	The ADP Safe Harbor Non-Elective Contribution will be used to offset the allocation that would otherwise be made to the Participant under Section 7 of the Adoption
Agreement. If Section 7.2(d) of the Adoption Agreement is checked, this offset applies only to the second step of the Two-Step Formula or the fourth step of the Four-Step Formula, as applicable. 

 

	 	 ̈	This contribution will be made to the following defined contribution plan in lieu of this Plan: 

                      
                                         
                                         
                                         
                                         
                                         
                  

                      
                                         
                                         
                                         
                                         
                                         
                  
  

	5.2   ̈	“Contingent” ADP Safe Harbor Non-Elective Contributions. Subject to Section 3.20 of the Basic Plan, the Employer may make an ADP Safe Harbor
Non-Elective Contribution for each Safe Harbor Participant in an amount equal to 3% (or such higher percentage as may be elected by the Employer by resolution) of Compensation, except as may be indicated below. 

 

	 	 ̈	The ADP Safe Harbor Non-Elective Contribution will be used to offset the allocation that would otherwise be made to the Participant under Section 7 of the Adoption
Agreement. If Section 7.2(d) of the Adoption Agreement is checked, this offset applies only to the second step of the Two-Step Formula or the fourth step of the Four-Step Formula, as applicable. 

 

	 	 ̈	This contribution will be made to the following defined contribution plan in lieu of this Plan: 

                      
                                         
                                         
                                         
                                         
                                         
                  

                      
                                         
                                         
                                         
                                         
                                         
                  
  

	5.3   ̈	ADP Safe Harbor Basic Matching Contributions. The Employer will make a Matching Contribution for each Safe Harbor Participant equal to the sum of (1) 100%
of the Participant’s Elective Deferrals that do not exceed 3% of Compensation for the Allocation Period, plus (2) 50% of the Participant’s Elective Deferrals that exceed 3% of Compensation for the Allocation Period but do not exceed
5% percent of Compensation for the Allocation Period. 

  

	5.4   ̈	ADP Safe Harbor Enhanced Matching Contributions. The Employer will make a Matching Contribution for each Safe Harbor Participant equal to the sum of
(1) 100% of the Participant’s Elective Deferrals that do not exceed             % of Compensation for the Allocation Period, plus
(2)             % of the Participant’s Elective Deferrals that exceed             % of Compensation but do not exceed
            % of Compensation for the Allocation Period. (Note: In the blank in (1) and the second blank in (2), insert a number that is 3 but not greater than 6. The first and last
blanks in (2) must be completed so that, at any rate of elective deferrals, the Matching Montribution is at least equal to the Matching Contribution receivable if the Employer were making ADP Safe Harbor Basic Matching Contributions, but the
rate of match cannot increase as deferrals increase.) 

 Note: You can only select Sections
5.5, 5.6 and/or 5.7 below if you also selected Section 5.1, 5.2, 5.3 or 5.4 above. 
  

	5.5   ̈	ACP Safe Harbor Discretionary Non-Tiered Matching Contributions. The Employer’s ACP Safe Harbor Discretionary
Non-Tiered Matching Contribution is totally discretionary, but when made will be a percentage determined by the Employer of a Safe Harbor Participant’s Elective Deferrals that do not exceed 4% of his or
her Compensation for the Allocation Period. (Note: Any ACP Safe Harbor Discretionary Non-Tiered Matching Contribution that exceeds 4% of a Participant’s Compensation is considered a Non-Safe Harbor Matching Contribution and is subject to the
ACP Test.) 

  

	5.6   ̈	ACP Safe Harbor Mandatory Non-Tiered Matching Contributions. The Employer must make an ACP Safe Harbor Mandatory
Non-Tiered Matching Contribution equal to             % of a Safe Harbor Participant’s Elective Deferrals which do not exceed
            % (max. 6) of a Safe Harbor Participant’s Compensation for the Allocation Period. 

 

	5.7   ̈	ACP Safe Harbor Mandatory Tiered Matching Contributions. The Employer must make an ACP Safe Harbor Mandatory Tiered Matching Contribution for each Safe Harbor
Participant equal to the amount determined below, provided the ratio of Matching Contributions for a Safe Harbor Participant to his or her Elective Deferrals and Employee Contributions does not increase as the amount of his or her Elective Deferrals
and Employee Contributions increases. In no event can Elective Deferrals that exceed 6% of Compensation for the Allocation Period be matched. (Note: The blanks must be completed so that, at any rate of Elective Deferrals, the rate of Matching
Contributions cannot increase as Elective Deferrals increase.) 

  

					
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  ̈ 1st tier
            % of Elective Deferrals that do not exceed
            % of Compensation 
  ̈ 2nd tier             % of Elective Deferrals that exceed
            % but not             % of Compensation 

 ̈ 3rd tier
            % of Elective Deferrals that exceed             % but
not             % of Compensation 
  ̈ 4th tier             % of Elective Deferrals that exceed
            % but not             % of Compensation 
 Section 6. x Non-Safe Harbor Matching Contributions 
  

	6.1	Determination of Amount. Non-Safe Harbor Matching Contributions are permitted <  ̈ beginning
             (must be after the later of the Plan’s original effective date or the restatement date) >, subject to the provisions selected below. 

 

	 	(a)   ̈	Totally Discretionary Formula (Non-Tiered). Subject to the requirements set forth in Section 3.4(f) of the Basic Plan, the Employer’s Non-Safe Harbor
Matching Contribution for any Allocation Period is totally discretionary. 

  

	 	(b)   ̈	Discretionary Formula (Tiered or Non-Tiered) With Fixed Maximum. Subject to the requirements set forth in Section 3.4(f) of the Basic Plan, the Employer may
make a Non-Safe Harbor Matching Contribution for any Allocation Period equal to a discretionary percentage of each Benefiting Participant’s Elective Deferrals, not to exceed the following amount for any Allocation Period on behalf of any
Benefiting Participant: 

  

	 	 ̈	            % (max. 100%) of a Benefiting Participant’s Elective Deferrals

  

	 	 ̈	            % of a Benefiting Participant’s Compensation (this % cannot exceed the minimum deferral
% in 4.4(a)) 

  

	 	 ̈	$            for a Benefiting Participant 

 

	 	 ̈	The lesser of             % of a Benefiting Participant’s Compensation or
$             

  

	 	 ̈	            % (max. 100%) of a Participant Elective Deferrals that do not exceed
            % of his or her Compensation 

  

	 	(c)  x	Mandatory Non-Tiered Formula. The Employer must make a Non-Safe Harbor Matching Contribution equal to 50% (max. 100%) of each Benefiting
Participant’s Elective Deferrals x not to exceed the following for an Allocation Period: 

  

	 	x	Elective Deferrals in excess of 5% of each Benefiting Participant’s Compensation* 

 

	 	 ̈	$             for each Benefiting Participant 

 

	 	 ̈	The lesser of Elective Deferrals in excess of             % of each Benefiting Participant’s
Compensation or $             

  

	*	Additional requirements see Match Addendum 

  

	 	(d)   ̈	Mandatory Tiered Formula. The Employer must make a Non-Safe Harbor Matching Contribution for each Benefiting Participant equal to the amount determined by the
tiered formula below. (check each tier that applies, but note that the rate of Non-Safe Harbor Matching Contributions cannot increase as Elective Deferrals increase) 

   ̈ 1st tier
            % of Elective Deferrals that do not exceed             % of Compensation 

   ̈ 2nd tier
            % of Elective Deferrals that exceed             % but
not             % of Compensation 
    ̈ 3rd tier             % of Elective Deferrals that exceed
            % but not             % of Compensation 

   ̈ 4th tier
            % of Elective Deferrals that exceed             % but
not             % of Compensation 
    ̈ 5th tier             % of Elective Deferrals that exceed
            % but not             % of Compensation 

   ̈ 6th tier
            % of Elective Deferrals that exceed             % but
not             % of Compensation 
    ̈ 7th tier             % of Elective Deferrals that exceed
            % but not             % of Compensation 

   ̈ 8th tier
            % of Elective Deferrals that exceed             % but
not             % of Compensation 
    ̈ 9th tier             % of Elective Deferrals that exceed
            % but not             % of Compensation 

   ̈ 10th tier
            % of Elective Deferrals that exceed             % but
not             % of Compensation 
  

	 	(e)   ̈	Mandatory Years/Periods of Service Formula. The Employer must make a Non-Safe Harbor Matching Contribution for each Benefiting Participant equal to the Matching
percentage indicated below of each Benefiting Participant’s Elective Deferrals based on the Benefiting Participant’s <  ̈ 1-Year Periods of Service > <  ̈ Years of Service, and a Year of Service for purposes of this Section is a Plan Year in which a Participant is credited with             
(max.1,000) Hours of Service >, subject to any limitations indicated below. (check each tier that applies) 

  

					
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	Years/Periods
Service	  	of	  	 Matching
 %
	 	 	 
		  	to	  	 	             	% 	 	<  ̈ up to $            > <  ̈ up to             % of Compensation >
		  	to	  	 	             	% 	 	<  ̈ up to $            > <  ̈ up to             % of Compensation >
		  	to	  	 	             	% 	 	<  ̈ up to $            > <  ̈ up to             % of Compensation >
		  	to	  	 	             	% 	 	<  ̈ up to $            > <  ̈ up to             % of Compensation >
		  	to	  	 	             	% 	 	<  ̈ up to $            > <  ̈ up to             % of Compensation >

  

	6.2	Benefiting Participants. Any Employee who has entered the Plan as a Participant for Non-Safe Harbor Matching Contribution purposes and makes an Elective Deferral
in an Allocation Period <  ̈ and who is an NHCE for that Allocation Period > will be a Benefiting Participant under this Section for an Allocation Period based on the conditions below < x provided the Participant is still an Eligible Employee under Section 3.1(d) on the last day of the Allocation Period (or earlier Termination of Employment)>. 

 

	 	(a)	Participants who are still Employees on the last day of the Allocation Period (check one) 

x Will always be Benefiting Participants regardless of Service 

 ̈ Must be credited with
             (max. 1,000) Hours of Service in the Allocation Period 
  ̈ Must be credited with a              (max. 6) month Period of Service in the Allocation
Period 
  ̈ Must be credited with
             (max. 6) consecutive calendar months of employment in the Allocation Period 
  ̈ Must be credited with              (max. 182) consecutive days of employment in the
Allocation Period 
  

	 	(b)	Participants who Terminate Employment before the last day of the Allocation Period because of retirement on or after Normal Retirement Age <  ̈ or Early Retirement Age> (check one) 

  ̈ Will not be Benefiting Participants for that Allocation Period 

x Will always be Benefiting Participants regardless of Service 

 ̈ Must be credited with
             (max. 1,000) Hours of Service in the Allocation Period 
  ̈ Must be credited with a              (max. 6) month Period of Service in the Allocation
Period 
  ̈ Must be credited with
             (max. 6) consecutive calendar months of employment in the Allocation Period 
  ̈ Must be credited with              (max. 182) consecutive days of employment in the
Allocation Period 
  

	 	(c)	Participants who Terminate Employment before the last day of the Allocation Period because of their Disability (check one)

  ̈ Will not be Benefiting Participants for
that Allocation Period 
 x Will always be Benefiting
Participants regardless of Service 
  ̈ Must be credited with
             (max. 1,000) Hours of Service in the Allocation Period 
  ̈ Must be credited with a              (max. 6) month Period of Service in the Allocation
Period 
  ̈ Must be credited with
             (max. 6) consecutive calendar months of employment in the Allocation Period 
  ̈ Must be credited with              (max. 182) consecutive days of employment in the
Allocation Period 
  

	 	(d)	Participants who Terminate Employment before the last day of the Allocation Period because of their death (check one)

  ̈ Will not be Benefiting Participants for
that Allocation Period 
 x Will always be Benefiting
Participants regardless of Service 
  ̈ Must be credited with
             (max. 1,000) Hours of Service in the Allocation Period 
  ̈ Must be credited with a              (max. 6) month Period of Service in the Allocation
Period 
  ̈ Must be credited with
             (max. 6) consecutive calendar months of employment in the Allocation Period 
  ̈ Must be credited with              (max. 182) consecutive days of employment in the
Allocation Period 
  

	 	(e)	Participants who Terminate Employment before the last day of the Allocation Period for any other reason (check one)

  ̈ Will not be Benefiting Participants for
that Allocation Period 
 x Will always be Benefiting
Participants regardless of Service 
  ̈ Must be credited with
             (max. 1,000) Hours of Service in the Allocation Period 
  ̈ Must be credited with a              (max. 6) month Period of Service in the Allocation
Period 
  ̈ Must be credited with
             (max. 6) consecutive calendar months of employment in the Allocation Period 
  ̈ Must be credited with              (max. 182) consecutive days of employment in the
Allocation Period 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 15 of 38	  	IRS Serial No: M390508a

	6.3   ̈	Catch-Up Contributions. Catch-Up Contributions will be matched under the formula selected in Section 6.1 <
 ̈ but any limitations selected in such formula will be ignored >. 

  

	6.4   ̈	Voluntary Employee Contributions. Voluntary Employee Contributions will be matched under the formula selected in Section 6.1 <  ̈ but any limitations selected in such formula will be ignored >. 

  

	6.5   ̈	Additional Non-Safe Harbor Matching Contributions. An Employer may make additional Non-Safe Harbor Matching Contributions as selected in the “Additional
Non-Safe Harbor Matching Contribution Addendum” attached hereto. 

 Section 7.
x Non-Safe Harbor Non-Elective Contributions 
  

	7.1	Determination of Amount. Non-Safe Harbor Non-Elective Contributions are permitted <  ̈ beginning
             (must be after the later of the Plan’s original effective date or the restatement date) >, and the amount made by the Employer for any Allocation Period will be
determined by the formula below. (check one) 

x Totally discretionary on the part of the Employer 

 ̈ Equal to at least
            % of the Compensation of all Benefiting Participants 
  ̈ Equal to at least $             

 ̈ As required by the following collective bargaining agreement 

 ̈ Other (describe how the amount is determined) 

 

	7.2	Allocation Method. Non-Safe Harbor Non-Elective Contributions made to the Plan will be allocated in the manner selected below. 

 

	 	(a)  x	Pro-rata based on the Compensation for the Allocation Period of all Benefiting Participants. 

 

	 	(b)   ̈	Per capita (same dollar amount) for the Allocation Period to all Benefiting Participants. 

 

	 	(c)   ̈	Pro-rata based on the allocation points of all Benefiting Participants. Each Participant’s allocation points for each Allocation Period will be the sum of
the points selected below. (check all that apply, but 1) or 2) must be checked) 

  ̈ 1)              points for each year of a Participant’s age 

 ̈ 2)
             points for each of a Participant’s credited Years/Periods of Service <  ̈ to a maximum of
             years > 
  ̈ 3)             points per each $             (max. $200) of a
Participant’s Compensation paid in the Allocation Period 
  

	 	(d)   ̈	Using permitted disparity in <  ̈ a 2-step allocation only > <
 ̈ a 4-step allocation only > <  ̈ a 2-step allocation in non-Top Heavy Plan Years and a 4-step allocation in
Top Heavy Plan Years >, in accordance with Section 3.5(a)(4) of the Basic Plan, based on the integration percentage and the integration level selected below. 

 

			
	Integration %	  	Integration Level
	  ̈ 5.7%
	  	 ̈ The Taxable Wage Base
		
		  	 ̈              % of the Taxable Wage Base (must be 20% or
less of the Taxable Wage Base)
		
		  	 ̈ $            (amount must be 20% or less of the Taxable Wage
Base)
		
	  ̈ 5.4%
	  	 ̈ 80% of the Taxable Wage Base rounded up <  ̈ $1 > <  ̈ $100 > <  ̈ $1,000 >
		
		  	 ̈             % of the Taxable Wage Base (must be more than 80% but
less than 100%)
		
		  	 ̈ $              (amount must be more than 80% but less than 100%
of the Taxable Wage Base)
		
	  ̈ 4.3%
	  	 ̈ 20% of the Taxable Wage Base rounded up <  ̈ $1 > <  ̈ $100 > <  ̈ $1,000 >
		
		  	 ̈              % of the Taxable Wage Base (must be more than 20%
but not more than 80%)
		
		  	 ̈ $             (amount must be more than 20% but not more than 80%
of the Taxable Wage Base)

  

					
	 Prototype 401(k) Non-Std.
	  	Page 16 of 38	  	IRS Serial No: M390508a

	 	(e)   ̈	Using the Participant Group Allocation method as set forth in the “Allocation Group Addendum” attached hereto. 

 

	 	(f)   ̈	Using the Age-Weighted Allocation method determined with the assumptions indicated below. 

Pre-Retirement Interest:             %
                                         
   Pre-Retirement Mortality:                     

Post-Retirement Interest:             %
                                         
  Post-Retirement Mortality:                     
  

	7.3	Benefiting Participants. An Employee who is a Participant for Non-Safe Harbor Non-Elective Contribution purposes will be a Benefiting Participant under this
Section for an Allocation Period based on the conditions below < x provided the Participant is still an Eligible Employee under Section 3.1(e) on the last day of the Allocation Period (or
earlier Termination of Employment) >. 

  

	 	(a)	Participants who are still Employees on the last day of the Allocation Period (check one) 

 

	 	x	Will always be Benefiting Participants regardless of Service 

  

	 	 ̈	Must be credited with              (max. 1,000) Hours of Service in the Allocation Period

  

	 	 ̈	Must be credited with a              (max. 6) month Period of Service in the Allocation Period

  

	 	 ̈	Must be credited with              (max. 6) consecutive calendar months of employment in the
Allocation Period 

  

	 	 ̈	Must be credited with              (max. 182) consecutive days of employment in the Allocation Period

  

	 	(b)	Participants who Terminate Employment before the last day of the Allocation Period because of retirement on or after Normal Retirement Age <  ̈ or Early Retirement Age > (check one) 

  

	 	x	Will not be Benefiting Participants for that Allocation Period 

  

	 	 ̈	Will always be Benefiting Participants regardless of Service 

  

	 	 ̈	Must be credited with              (max. 1,000) Hours of Service in the Allocation Period

  

	 	 ̈	Must be credited with a              (max. 6) month Period of Service in the Allocation Period

  

	 	 ̈	Must be credited with              (max. 6) consecutive calendar months of employment in the
Allocation Period 

  

	 	 ̈	Must be credited with              (max. 182) consecutive days of employment in the Allocation Period

  

	 	(c)	Participants who Terminate Employment before the last day of the Allocation Period because of their Disability (check one)

  
  

	 	x	Will not be Benefiting Participants for that Allocation Period 

  

	 	 ̈	Will always be Benefiting Participants regardless of Service 

  

	 	 ̈	Must be credited with              (max. 1,000) Hours of Service in the Allocation Period

  

	 	 ̈	Must be credited with a              (max. 6) month Period of Service in the Allocation Period

  

	 	 ̈	Must be credited with              (max. 6) consecutive calendar months of employment in the
Allocation Period 

  

	 	 ̈	Must be credited with              (max. 182) consecutive days of employment in the Allocation Period

  

	 	(d)	Participants who Terminate Employment before the last day of the Allocation Period because of their death (check one)

  

	 	x	Will not be Benefiting Participants for that Allocation Period 

  

	 	 ̈	Will always be Benefiting Participants regardless of Service 

  

	 	 ̈	Must be credited with              (max. 1,000) Hours of Service in the Allocation Period

  

	 	 ̈	Must be credited with a              (max. 6) month Period of Service in the Allocation Period

  

	 	 ̈	Must be credited with              (max. 6) consecutive calendar months of employment in the
Allocation Period 

  

	 	 ̈	Must be credited with              (max. 182) consecutive days of employment in the Allocation Period

  

	 	(e)	Participants who Terminate Employment before the last day of the Allocation Period for any other reason (check one)

  

	 	x	Will not be Benefiting Participants for that Allocation Period 

  

	 	 ̈	Will always be Benefiting Participants regardless of Service 

  

	 	 ̈	Must be credited with              (max. 1,000) Hours of Service in the Allocation Period

  

	 	 ̈	Must be credited with a              (max. 6) month Period of Service in the Allocation Period

  

	 	 ̈	Must be credited with              (max. 6) consecutive calendar months of employment in the
Allocation Period 

  

	 	 ̈	Must be credited with              (max. 182) consecutive days of employment in the Allocation Period

  

	7.4   ̈	Additional Non-Safe Harbor Non-Elective Contributions. An Employer may make additional Non-Safe Harbor Non-Elective Contributions as selected in the
“Additional Non-Safe Harbor Non-Elective Contribution Addendum” attached hereto 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 17 of 38	  	IRS Serial No: M390508a

 Section 8. x Rollovers and Employee
Contributions 
  

	8.1  x	Rollover Contributions. Rollover Contributions are permitted <  ̈ beginning
             (must be after the later of the Plan’s original effective date or the restatement date) >, subject to the provisions selected below.

  

	 	(a)	Rollover Contributions can be made to the Plan by: (check one) 

 

	 	 ̈	Any Employee (including those who are not Eligible Employees) 

  

	 	x	Any Eligible Employee (whether a Participant or not) 

  

	 	 ̈	Any Eligible Employee who has become a Participant for Elective Deferral purposes 

 

	 	 ̈	Any Eligible Employee who has become a Participant for Non-Safe Harbor Matching Contribution purposes 

 

	 	 ̈	Any Eligible Employee who has become a Participant for Non-Safe Harbor Non-Elective Contribution purposes 

 

	 	(b)	Rollover Contributions will be accepted from the following types of plans: (check any that apply) 

 

	 	x	Code §401(a) plans (qualified retirement plans) 

  

	 	 ̈	Code §403(a) plans (qualified annuity plans) 

  

	 	x	Code §403(b) plans (annuities purchased by a Code §501(c)(3) organization and certain educational institutions) 

 

	 	 ̈	Code §408(a) plans (individual retirement accounts) 

  

	 	 ̈	Code §408(b) plans (individual retirement annuities) 

  

	 	x	Code §457(b) plans (governmental only) 

  

	 	(c)	Rollover Contributions can also include the following: (check all that apply) 

 

	 	 ̈	Roth Elective Deferrals (Note: Can be checked only if this Plan also permits Roth Elective Deferrals) 

 

	 	 ̈	Voluntary Employee Contributions 

  

	 	 ̈	Mandatory Employee Contributions 

  

	 	 ̈	Participant loans 

  

	 	 ̈	In kind distributions (other than Participant loans) 

  

	 	(d)	Rollover Contributions can be withdrawn from the Plan: (check one) 

 

	 	 ̈	At any time 

  

	 	 ̈	Annually on a date set by the Administrator 

  

	 	 ̈	Semi-annually on dates set by the Administrator 

  

	 	 ̈	Quarterly on dates set by the Administrator 

  

	 	 ̈	Monthly on dates set by the Administrator 

  

	 	x	Only upon Termination of Employment and only at the time selected in Section 15.5(f) of the Adoption Agreement 

 

	 	(e)	Rollover Contributions which are withdrawn from the Plan <  ̈ can > <
x cannot > be redeposited in the Plan. 

  

	8.2  x	Voluntary Employee Contributions. Voluntary Employee Contributions are permitted <  ̈ beginning
                    (must be after the later of the Plan’s original effective date or the restatement date) >, subject to the
provisions selected below. 

  

	 	(a)	Voluntary Employee Contributions can be made to the Plan by: (check one) 

 

	 	x	Any Eligible Employee who has become a Participant for Elective Deferral purposes 

 

	 	 ̈	Any Eligible Employee who has become a Participant for Non-Safe Harbor Matching Contribution purposes 

 

	 	 ̈	Any Eligible Employee who has become a Participant for Non-Safe Harbor Non-Elective Contribution purposes 

 

	 	(b)	Minimum and Maximum Contribution. The minimum permitted Voluntary Employee Contribution is 1% (enter zero if no minimum) of Compensation and the
maximum permitted contribution is 10% (max. 100) of Compensation. Voluntary Employee Contributions can be made <  ̈ annually > <  ̈
monthly > < x each payroll period >. 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 18 of 38	  	IRS Serial No: M390508a

	 	(c)	Voluntary Employee Contributions can be withdrawn from the Plan: (check one) 

 

	 	x	At any time 

  

	 	 ̈	Annually on a date set by the Administrator 

  

	 	 ̈	Semi-annually on dates set by the Administrator 

  

	 	 ̈	Quarterly on dates set by the Administrator 

  

	 	 ̈	Monthly on dates set by the Administrator 

  

	 	 ̈	Only upon Termination of Employment and only at the time selected in Section 15.5(f) of the Adoption Agreement 

 

	8.3   ̈ 	Deemed IRAs. Deemed Individual Retirement Accounts are permitted <  ̈ beginning
                     (must be after the later of the Plan’s original effective date or the restatement date) >, subject to the
provisions selected below. (check one) 

  

	 	 ̈	Any Eligible Employee who has become a Participant for Elective Deferral purposes 

 

	 	 ̈	Any Eligible Employee who has become a Participant for Non-Safe Harbor Matching Contribution purposes 

 

	 	 ̈	Any Eligible Employee who has become a Participant for Non-Safe Harbor Non-Elective Contribution purposes 

Section 9.  ̈ Prevailing Wage Contributions 

 

	9.1	Prevailing Wage Contributions. Subject to Section 3.6 of the Basic Plan, the Employer will make contributions to the Plan for the Prevailing Wage Service of
each Participant <  ̈ who is an NHCE >. The Administrator may promulgate additional rules and procedures regarding Prevailing Wage Contributions in an administrative policy regarding Prevailing
Wage Contributions. 

  

	9.2	Vesting. Prevailing Wage contributions are 100% Vested at all times unless they are “annualized” pursuant to Department of Labor Regulations, in which
case they will be Vested in accordance with the schedule selected in Section 10.6 of the Adoption Agreement. Notwithstanding the foregoing, to the extent a Prevailing Wage contribution is used to offset an Employer contribution that is required
to be 100% Vested at all times, such Prevailing Wage contribution will also be 100% Vested at all times. 

 Section 10.
Vesting Requirements 
  

	10.1	Full and Immediate Vesting Upon Retirement, Death or Disability. A Participant’s Vested Interest in his or her Participant’s Account will be 100% upon
reaching Normal Retirement Age and upon the occurrence of the following: (check all that apply) 

  

	 	 ̈	Reaching Early Retirement Age 

  

	 	x	Death prior to Termination of Employment 

  

	 	x	Disability prior to Termination of Employment 

  

	10.2	Elective Deferrals, QMACs, QNECs and ADP Safe Harbor Contributions. A Participant’s Vested Interest in all Elective Deferrals, QMACS, QNECs and ADP Safe
Harbor Contributions allocated to him or her will be 100% at all times. 

  

	10.3  ̈ ACP	Safe Harbor Matching Contributions. A Participant’s Vested Interest in his or her ACP Safe Harbor Matching Contribution Account will be determined by the
provisions selected below. 

  

	 	(a)	The Vesting schedule for ACP Safe Harbor Matching Contributions in a non-Top Heavy Plan Year is: (check one) 

 

	 	 ̈	100% full and immediate 

  

	 	 ̈	The schedule set forth below 

 1
Year/Period of Service                      % 
 2 Years/Periods of Service                    % (must be at least 20% unless 100% Vesting occurs
after 3 years) 
 3 Years/Periods of
Service                    % (must be at least 40%) 
 4 Years/Periods of Service                    % (must be at least 60%) 

5 Years/Periods of
Service                    % (must be at least 80%) 
 6 Years/Periods of Service                    % (must be 100%) 

 

	 	(b)	The Vesting schedule for ACP Safe Harbor Matching Contributions in a Top Heavy Plan Year is: (check one) 

 

	 	 ̈	100% full and immediate 

  

	 	 ̈	The schedule set forth below 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 19 of 38	  	IRS Serial No: M390508a

 
			
	 1 Year/Period of Service
	  	            %
	 2 Years/Periods of Service
	  	            % (must be at least 20% unless 100% Vesting occurs after 3 years)
	 3 Years/Periods of Service
	  	            % (must be at least 40%)
	 4 Years/Periods of Service
	  	            % (must be at least 60%)
	 5 Years/Periods of Service
	  	            % (must be at least 80%)
	 6 Years/Periods of Service
	  	            % (must be 100%)

  

	 	(c)	Vesting Schedule for Pre-EGTRRA Contributions. Notwithstanding paragraphs (a) and (b) above, a Participant’s Vested Interest in ACP Safe Harbor
Contributions which were made to the Plan prior to January 1, 2001 will be determined in accordance with the Vesting schedule in effect when such contributions were made to the Plan. 

 

	 	(d)	Service Excluded for Vesting. All Service with the Employer is counted in determining a Participant’s Vested Interest in the ACP Safe Harbor Matching
Contribution Account except the following: (check all that apply) 

  ̈ Service before age 18 

 ̈ Service before the Employer maintained this Plan or a predecessor plan

  ̈ Service during a period for which the Employee made no
mandatory contributions to the Plan 
  

	10.4  x	Non-Safe Harbor Matching Contributions. A Participant’s Vested Interest in his or her Non-Safe Harbor Matching Contribution Account will be determined by
the provisions below selected below. 

  

	 	(a)	The Vesting schedule for Non-Safe Harbor Matching Contributions in a non-Top Heavy Plan Year is: (check one) 

 ̈ 100% full and immediate 

x The schedule set forth below 

 

			
	 1 Year/Period of Service
	  	20%
	 2 Years/Periods of Service
	  	40% (must be at least 20% unless 100% Vesting occurs after 3 years)
	 3 Years/Periods of Service
	  	60% (must be at least 40%)
	 4 Years/Periods of Service
	  	80% (must be at least 60%)
	 5 Years/Periods of Service
	  	100% (must be at least 80%)
	 6 Years/Periods of Service
	  	100% (must be 100%)

  

	 	(b)	The Vesting schedule for Non-Safe Harbor Matching Contributions in a Top Heavy Plan Year is: (check one) 

 ̈ 100% full and immediate 

x The schedule set forth below 

 

			
	 1 Year/Period of Service
	  	20%
	 2 Years/Periods of Service
	  	40% (must be at least 20% unless 100% Vesting occurs after 3 years)
	 3 Years/Periods of Service
	  	60% (must be at least 40%)
	 4 Years/Periods of Service
	  	80% (must be at least 60%)
	 5 Years/Periods of Service
	  	100% (must be at least 80%)
	 6 Years Periods of Service
	  	100% (must be 100%)

  

	 	(c)   ̈	Vesting Schedule for Pre-EGTRRA Contributions. Notwithstanding paragraphs (a) and (b) above, a Participant’s Vested Interest in Non-Safe Harbor
Matching Contributions which were made to the Plan prior to January 1, 2001 will be determined in accordance with the Vesting schedule in effect when such contributions were made to the Plan. 

 

	 	(d)   ̈	Service Excluded for Vesting. All Service with the Employer is counted in determining a Participant’s Vested Interest in the Non-Safe Harbor Matching
Contribution Account except the following: (check all that apply) 

  ̈ Service before age 18 

 ̈ Service before the Employer maintained this Plan or a predecessor plan

  ̈ Service during a period for which the Employee made no
mandatory contributions to the Plan 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 20 of 38	  	IRS Serial No: M390508a

	10.5  x	X Non-Safe Harbor Non-Elective Contributions. A Participant’s Vested Interest in all Non-Safe Harbor Non-Elective Contributions allocated to him or her will
be determined by the provisions selected below. 

  

	 	(a)	The Vesting schedule for Non-Safe Harbor Non-Elective Contributions in a non-Top Heavy Plan Year is: (check one) 

x 100% full and immediate 

 ̈ 7 Year Graded 

 ̈ 5 Year Cliff 

 ̈ The schedule set forth below 

 

			
	 1 Year/Period of Service
	  	            %
	 2 Years/Periods of Service
	  	            % (must be at least 20% unless 100% Vesting occurs after 3 years)
	 3 Years/Periods of Service
	  	            % (must be at least 40%)
	 4 Years/Periods of Service
	  	            % (must be at least 60%)
	 5 Years/Periods of Service
	  	            % (must be at least 80%)
	 6 Years/Periods of Service
	  	            % (must be 100%)

  

	 	(b)	The Vesting schedule for Non-Safe Harbor Non-Elective Contributions in a Top Heavy Plan Year is: (check one) 

x 100% full and immediate 

 ̈ The schedule set forth below 

 

			
	 1 Year/Period of Service
	  	            %
	 2 Years/Periods of Service
	  	            % (must be at least 20% unless 100% Vesting occurs after 3 years)
	 3 Years/Periods of Service
	  	            % (must be at least 40%)
	 4 Years/Periods of Service
	  	            % (must be at least 60%)
	 5 Years/Periods of Service
	  	            % (must be at least 80%)
	 6 Years/Periods of Service
	  	            % (must be 100%)

  

	 	(c)   ̈	Service Excluded for Vesting. All Service with the Employer is counted in determining a Participant’s Vested Interest in the Non-Safe Harbor Non-Elective
Contribution Account except the following: (check all that apply) 

  ̈ Years of Service before age 18 

 ̈ Years of Service before the Employer maintained this Plan or a
predecessor plan 
  ̈ Years of Service during a period for which
the Employee made no mandatory contributions to the Plan 
  

	10.6   ̈	Prevailing Wage Contributions. Except as otherwise provided in Section 9.2 of the Adoption Agreement, a Participant’s Vested Interest in all Prevailing
Wage contributions allocated to him or her will be determined by the provisions below. 

  

	 	(a)	The Vesting schedule for Prevailing Wage Contributions in a non-Top Heavy Plan Year is: (check one) 

 ̈ 100% full and immediate 

 ̈ 7 Year Graded 

 ̈ 5 Year Cliff 

 ̈ The schedule set forth below 

 

			
	 1 Year/Period of Service
	  	            %
	 2 Years/Periods of Service
	  	            % (must be at least 20% unless 100% Vesting occurs after 3 years)
	 3 Years/Periods of Service
	  	            % (must be at least 40%)
	 4 Years/Periods of Service
	  	            % (must be at least 60%)
	 5 Years/Periods of Service
	  	            % (must be at least 80%)
	 6 Years/Periods of Service
	  	            % (must be 100%)

  

					
	 Prototype 401(k) Non-Std.
	  	Page 21 of 38	  	IRS Serial No: M390508a

	 	(b)	The Vesting schedule for Prevailing Wage Contributions in a Top Heavy Plan Year is: (check one) 

 

	 	 ̈	100% full and immediate 

  

	 	 ̈	The schedule set forth below 

  

			
	1 Year/Period of Service	  	            %
	2 Years/Periods of Service	  	            % (must be at least 20% unless 100% Vesting occurs 
after 3 years)
	3 Years/Periods of Service	  	            % (must be at least 40%)
	4 Years/Periods of Service	  	            % (must be at least 60%)
	5 Years/Periods of Service	  	            % (must be at least 80%)
	6 Years/Periods of Service	  	            % (must be 100%)

  

	 	(c)   ̈	Service Excluded for Vesting: All Service with the Employer is counted in determining a Participant’s Vested Interest in the Prevailing Wage Contribution
Account except the following: (check all that apply) 

  

	 	 ̈	Years of Service before age 18 

  

	 	 ̈	Years of Service before the Employer maintained this Plan or a predecessor plan 

 

	 	 ̈	Years of Service during a period for which the Employee made no mandatory contributions to the Plan 

Section 11. Compensation Definitions 
  

	11.1  x   	Elective Deferrals. A Participant’s Compensation for Elective Deferral purposes will be determined as selected below. 

 

	 	(a)	Compensation is defined as: (check one) 

  

	 	x	Form W-2 Compensation 

  

	 	 ̈	Code §3401 Compensation 

  

	 	 ̈	Safe Harbor Code §415 Compensation 

  

	 	(b)	Elective contributions under Code §125, §132(f)(4), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one)

  

	 	x	Be included as Compensation 

  

	 	 ̈	Not be included as Compensation 

  

	 	(c)	The Compensation measuring period is the: (check one) 

  

	 	x	Plan Year 

  

	 	 ̈	Fiscal Year ending on or within the Plan Year 

  

	 	 ̈	Calendar year ending on or within the Plan Year 

  

	 	(d)  x   	The following categories of remuneration will not be counted as Compensation: (check all that apply) 

 

	 	x	1) Compensation received prior to becoming a Participant 

  

	 	x	2) Compensation received while an ineligible Employee under Section 3.1(a) of the Adoption Agreement 

 

	 	x	3) All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.) 

 

	 	 ̈	 4) Post-Severance Compensation1 

 

	 	 ̈	 5) Deemed 125 Compensation1 

 

	 	 ̈	 6)
Bonuses1 

  

	 	 ̈	 7)
Overtime1 

  

	 	 ̈	 8)
Commissions1 

  

	 	x	 9) Other (describe)1 See 2 in Addendum 

  

	1 
	 If checked, the
Plan’s definition of compensation may fail to satisfy the safe harbor requirements unless such compensation is excluded only with respect to Highly Compensated Employees under paragraph (e) below. 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 22 of 38	  	IRS Serial No: M390508a

	 	(e)   ̈	The amounts excluded under (d)(4) – (9) will only be excluded with respect to: (check all that apply) 

 

	 	 ̈	Highly Compensated Employees 

  

	 	 ̈	Other (cannot be a class that only includes NHCEs) 

  

	11.2   ̈	ADP Safe Harbor Contributions. A Participant’s Compensation for purposes of any ADP Safe Harbor Contributions contributed under Section 5 of the
Adoption Agreement will be determined as selected below. 

  

	 	(a)	Compensation is defined as: (check one) 

  

	 	 ̈	Form W-2 Compensation 

  

	 	 ̈	Code §3401 Compensation 

  

	 	 ̈	Safe Harbor Code §415 Compensation 

  

	 	(b)	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one)

  

	 	 ̈	Be included as Compensation 

  

	 	 ̈	Not be included as Compensation 

  

	 	(c)	The Compensation measuring period is the: (check one) 

  

	 	 ̈	Plan Year 

  

	 	 ̈	Fiscal Year ending on or within the Plan Year 

  

	 	 ̈	Calendar year ending on or within the Plan Year 

  

	 	(d)   ̈ 	The following categories of remuneration will not be counted as Compensation: (check all that apply) 

 

	 	 ̈	1) Compensation received prior to becoming a Participant 

  

	 	 ̈	2) Compensation received while an ineligible Employee under Section 3.1(a) and (b) of the Adoption Agreement 

 

	 	 ̈	3) All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.) 

 

	 	 ̈	 4) Post-Severance Compensation1 

 

	 	 ̈	 5) Deemed 125 Compensation1 

 

	 	 ̈	 6)
Bonuses1 

  

	 	 ̈	 7)
Overtime1 

  

	 	 ̈	 8)
Commissions1 

  

	 	 ̈	 9) Other (describe)1         
            

  

	1 	 If checked, the Plan’s
definition of compensation may fail to satisfy the safe harbor requirements unless such compensation is excluded only with respect to Highly Compensated Employees under paragraph (e) below. 

 

	 	(e)	The amounts excluded under (d)(4) – (9) will only be excluded with respect to: (check all that apply) 

 

	 	 ̈	Highly Compensated Employees 

  

	 	 ̈	Other (cannot be a class that only includes NHCEs)
                     

  

	11.3   ̈	ACP Safe Harbor Contributions. A Participant’s Compensation for purposes of any ACP Safe Harbor Contributions contributed under Section 5 of the
Adoption Agreement will be determined as selected below. 

  

	 	(a)	Compensation is defined as: (check one) 

  

	 	 ̈	Form W-2 Compensation 

  

	 	 ̈	Code §3401 Compensation 

  

	 	 ̈	Safe Harbor Code §415 Compensation 

  

	 	(b)	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one)

  

	 	 ̈	Be included as Compensation 

  

	 	 ̈	Not be included as Compensation 

  

					
	 Prototype 401(k) Non-Std.
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	 	(c)	The Compensation measuring period is the: (check one) 

 

	 	    	 ̈ Plan Year 

  

	 	    	 ̈ Fiscal Year ending on or within the Plan Year 

 

	 	    	 ̈ Calendar year ending on or within the Plan Year 

 

	 	(d) 	 ̈ The following categories of remuneration will not be counted as Compensation: (check
all that apply) 

  

	 	 ̈	1) Compensation received prior to becoming a Participant 

  

	 	 ̈	2) Compensation received while an ineligible Employee under Section 3.1(a) and (c) of the Adoption Agreement 

 

	 	 ̈	3) All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.) 

 

	 	 ̈	 4) Post-Severance Compensation1 

 

	 	 ̈	 5) Deemed 125 Compensation1 

  

	 	 ̈	 6)
Bonuses1 

 

	 	 ̈	 7)
Overtime1 

 

	 	 ̈	 8)
Commissions1 

 

	 	 ̈	 9) Other (describe)1
                     

  

	1 	 If checked, the Plan’s definition of compensation may fail to satisfy the safe harbor
requirements unless such compensation is excluded only with respect to Highly Compensated Employees under paragraph (e) below. 

  

	 	(e) 	 ̈ The amounts excluded under (d)(4) – (9) will only be excluded with respect to: (check all that
apply) 

  

	 	 ̈	Highly Compensated Employees 

  

	 	 ̈	Other (cannot be a class that only includes
NHCEs)                     

  

	11.4 x	Non-Safe Harbor Matching Contributions. A Participant’s Compensation for purposes of Non-Safe Harbor Matching Contributions contributed under Section 6
of the Adoption Agreement will be determined as selected below. 

  

	 	(a)	Compensation is defined as: (check one) 

  

	 	x	Form W-2 Compensation 

  

	 	 ̈	Code §3401 Compensation 

  

	 	 ̈	Safe Harbor Code §415 Compensation 

  

	 	(b)	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check
one) 

  

	 	x	Be included as Compensation 

  

	 	 ̈	Not be included as Compensation 

  

	 	(c)	The Compensation measuring period is the: (check one) 

 

	 	x	Plan Year 

  

	 	 ̈	Fiscal Year ending on or within the Plan Year 

  

	 	 ̈	Calendar year ending on or within the Plan Year 

  

	 	(d) 	x The following categories of remuneration will not be counted as Compensation: (check
all that apply) 

  

	 	x	1) Compensation received prior to becoming a Participant for Non-Safe Harbor Matching Contributions 

 

	 	x	2) Compensation received while an ineligible Employee under Section 3.1(d) of the Adoption Agreement 

 

	 	x	3) All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.) 

 

	 	 ̈	 4) Post-Severance Compensation1 

  

	 	 ̈	 5) Deemed 125 Compensation1 

  

	 	 ̈	 6)
Bonuses1 

 

	 	 ̈	 7)
Overtime1 

  

					
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	 	 ̈	 8)
Commissions1 

 

	 	x	 9) Other (describe)1 See 3 in Addendum  

 

	1	 If checked, the Plan’s definition of compensation may fail to satisfy the safe harbor requirements unless such compensation is excluded only with respect to Highly Compensated Employees under
paragraph (e) below. 

  

	 	(e)	The amounts excluded under (d)(4) – (9) will only be excluded with respect to: (check all that apply)

  

	 	    	 ̈ Highly Compensated Employees 

 

	 	    	 ̈ Other (cannot be a class that only includes NHCEs)
                     

  

	11.5 x	Non-Safe Harbor Non-Elective Contributions. A Participant’s Compensation for purposes of Non-Safe Harbor Non-Elective Contributions contributed under
Section 7 of the Adoption Agreement will be determined as selected below. 

  

	 	(a)	Compensation is defined as: (check one) 

 

	 	    	x Form W-2 Compensation 

  

	 	    	 ̈ Code §3401 Compensation 

 

	 	    	 ̈ Safe Harbor Code §415 Compensation 

 

	 	(b)	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check
one) 

  

	 	    	x Be included as Compensation 

 

	 	    	 ̈ Not be included as Compensation 

 

	 	(c)	The Compensation measuring period is the: (check one) 

 

	 	    	x Plan Year 

  

	 	    	 ̈ Fiscal Year ending on or within the Plan Year 

 

	 	    	 ̈ Calendar year ending on or within the Plan Year 

 

	 	(d) 	x The following categories of remuneration will not be counted as Compensation: (check
all that apply) 

  

	 	x 	1) Compensation received prior to becoming a Participant for Non-Safe Harbor Non-Elective Contributions 

 

	 	x 	2) Compensation received while an ineligible Employee under Section 3.1(e) of the Adoption Agreement 

 

	 	x 	3) All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.) 

 

	 	 ̈ 	 4) Post-Severance Compensation1 

  

	 	 ̈	  5) Deemed 125 Compensation1 

  

	 	 ̈	  6)
Bonuses1 

 

	 	 ̈	  7)
Overtime1 

 

	 	 ̈	  8)
Commissions1 

 

	 	x	  9) Other (describe)1 See 4 in Addendum 

 

	1	 If checked, the Plan’s definition of compensation may fail to satisfy the safe harbor requirements unless such compensation is excluded only with respect to Highly Compensated Employees under
paragraph (e) below. 

  

	 	(e) 	 ̈ The amounts excluded under (d)(4) – (9) will only be excluded with respect to:
(check all that apply) 

  

	 	 ̈	Highly Compensated Employees 

  

	 	 ̈	Other (cannot be a class that only includes
NHCEs)                     

  

	 	(f)        ̈ 	Imputed Compensation During Periods of Disability. Subject to Section 1.39(c) and Section 1.41(g) of the Basic Plan, a Participant’s Compensation
will be imputed during periods of total disability (as defined in Code §22(e)(3)) in determining or allocating Non-Safe Harbor Non-Elective Contributions. Any such imputation will be limited to the number of Plan Years (and Limitation Years)
specified in an administrative policy, and the number of such Plan Years and Limitations Years can be different for affected Participants who are HCEs and those who are NHCEs. 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 25 of 38	  	IRS Serial No: M390508a

	11.6 x	Voluntary Employee Contributions. A Participant’s Compensation for purposes of any Voluntary Employee Contributions contributed under Section 8.2 of
the Adoption Agreement will be determined as selected below. 

  

	 	(a)	Compensation is defined as: (check one) 

 

	 	    	x Form W-2 Compensation 

  

	 	    	 ̈ Code §3401 Compensation 

 

	 	    	 ̈ Safe Harbor Code §415 Compensation 

 

	 	(b)	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check
one) 

  

	 	    	x Be included as Compensation 

 

	 	    	 ̈ Not be included as Compensation 

 

	 	(c)	The Compensation measuring period is the: (check one) 

 

	 	    	x Plan Year 

  

	 	    	 ̈ Fiscal Year ending on or within the Plan Year 

 

	 	    	 ̈ Calendar year ending on or within the Plan Year 

 

	 	(d) 	x The following categories of remuneration will not be counted as Compensation: (check
all that apply) 

  

	 	x 	1) Compensation received prior to becoming a Participant 

  

	 	x 	2) Compensation received while an ineligible Employee under Section 3.1(a) of the Adoption Agreement 

 

	 	x 	3) All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.) 

 

	 	 ̈ 	 4) Post-Severance Compensation1 

  

	 	 ̈ 	 5) Deemed 125 Compensation1 

  

	 	 ̈ 	 6)
Bonuses1 

 

	 	 ̈ 	 7)
Overtime1 

 

	 	 ̈ 	 8)
Commissions1 

 

	 	x 	 9) Other (describe)1 See 5 in Addendum 

 

	1	 If checked, the Plan’s definition of compensation may fail to satisfy the safe harbor requirements unless such compensation is excluded only with respect to Highly Compensated Employees under
paragraph (e) below. 

  

	 	(e) 	 ̈ The amounts excluded under (d)(4) – (9) will only be excluded with respect to:
(check all that apply) 

  

	 	    	 ̈ Highly Compensated Employees 

 

	 	    	 ̈ Other (cannot be a class that only includes NHCEs)
                     

  

	11.7     	Code §415(c)(3) Compensation for Top Heavy Allocation Purposes and Key Employee Determinations. An Employee’s Code §415(c)(3) Compensation used to
determine any Top Heavy Minimum Allocations and whether an Employee is also a Key Employee is based on the selection below. 

  

	 	 ̈	Form W-2 Compensation 

  

	 	x	Code §3401 Compensation 

  

	 	 ̈	Safe Harbor Code §415 Compensation 

  

	 	 ̈	Statutory Code §415 Compensation 

  

	11.8     	Code §415(c)(3) Compensation for Code §415 Limitation Determinations. An Employee’s Code §415(c)(3) Compensation used to determine the
Employee’s Annual Addition limitation under Article 6 of the Basic Plan is based on the selection below. 

  

	 	 ̈	Form W-2 Compensation 

  

	 	x	Code §3401 Compensation 

  

	 	 ̈	Safe Harbor Code §415 Compensation 

  

	 	 ̈	Statutory Code §415 Compensation 

  

	11.9     	Code §415(c)(3) Compensation for Highly Compensated Employee Determinations and Other Statutory Purposes. An Employee’s Code §415(c)(3)
Compensation used to determine whether the Employee is also a Highly Compensated Employee, and for other statutory purposes that do not appear elsewhere in this Adoption Agreement, is based on the selection below. 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 26 of 38	  	IRS Serial No: M390508a

	 	 ̈	Form W-2 Compensation 

  

	 	x	Code §3401 Compensation 

  

	 	 ̈	Safe Harbor Code §415 Compensation 

  

	 	 ̈	Statutory Code §415 Compensation 

Section 12. x Allocation of Forfeitures 

 

	12.1     	Time When Forfeitures Occur. Forfeitures of any kind will occur: (check one) 

 

	 	x	When a Terminated Participant’s entire Vested Account has been distributed (or after 5 consecutive Breaks in Service, if earlier) 

 

	 	 ̈	After a Terminated Participant incurs 5 consecutive Breaks in Service 

  

	12.2       ̈ 	ACP Safe Harbor Matching Contributions. Forfeitures of ACP Safe Harbor Matching Contributions which are not used to pay administrative expenses as permitted
under Section 3.13(b) of the Basic Plan will be allocated (or used) as follows: 

  

	 	(a)	Forfeitures attributable to ACP Safe Harbor Matching Contributions will be: (check one) 

 

	 	    	 ̈ 1) Used to reduce Employer contributions as described in Section 3.13(b)(2) of the Basic Plan

  

	 	    	 ̈ 2) Added to Employer contributions as described in Section 3.13(b)(2) of the Basic Plan

  

	 	    	 ̈ 3) Allocated to Benefiting Participants pro-rata based on his or her Compensation for the Plan Year

  

	 	(b)       ̈ 	Participants Eligible to Be Benefiting Participants. The following are eligible to be Benefiting Participants for an Allocation Period with respect to
Forfeitures allocated under paragraph (a)(3) above: 

  

	 	    	 ̈ Those who are Participants for Elective Deferral purposes (whether they defer or not) 

 

	 	    	 ̈ Those who are Participants for Non-Safe Harbor Matching Contribution purposes 

 

	 	    	 ̈ Those who are Participants for Non-Safe Harbor Non-Elective Contribution purposes 

 

	 	(c)        ̈ 	Benefiting Participants. Any Participant selected in paragraph (b) <  ̈ who is a NHCE for the Allocation
Period > will be a Benefiting Participant for purposes of the allocations under paragraph (a)(3) above if the Participant also satisfies the requirements selected below for the Allocation Period. 

 

	 	(1)	Participants who are still Employees on the last day of the Allocation Period 

 

	 	    	 ̈ Will always be Benefiting Participants regardless of Service 

 

	 	    	 ̈ Must be credited with              (max. 1,000)
Hours of Service in the Allocation Period 

  

	 	    	 ̈ Must be credited with a              (max. 6) month
Period of Service in the Allocation Period 

  

	 	    	 ̈ Must be credited with          (max. 6) consecutive calendar months of
employment in the Allocation Period 

  

	 	    	 ̈ Must be credited with             (max. 182)
consecutive days of employment in the Allocation Period 

  

	 	(2)	Participants who Terminate Employment before the last day of the Allocation Period because of retirement on or after Normal Retirement Age <  ̈ or Early Retirement Age > 

  

	 	    	 ̈ Will not be Benefiting Participants for that Allocation Period 

 

	 	    	 ̈ Will always be Benefiting Participants regardless of service 

 

	 	    	 ̈ Must be credited with              (max. 1,000)
Hours of Service in the Allocation Period 

  

	 	    	 ̈ Must be credited with a              (max. 6) month
Period of Service in the Allocation Period 

  

	 	    	 ̈ Must be credited with              (max. 6)
consecutive calendar months of employment in the Allocation Period 

  

	 	    	 ̈ Must be credited with              (max. 182)
consecutive days of employment in the Allocation Period 

  

	 	(3)	Participants who Terminate Employment before the last day of the Allocation Period because of Disability 

 

	 	    	 ̈ Will not be Benefiting Participants for that Allocation Period 

	 	    	 ̈ Will always be Benefiting Participants regardless of service 

 

	 	    	 ̈ Must be credited with              (max. 1,000)
Hours of Service in the Allocation Period 

  

	 	    	 ̈ Must be credited with a              (max. 6) month
Period of Service in the Allocation Period 

  

	 	    	 ̈ Must be credited with             (max. 6)
consecutive calendar months of employment in the Allocation Period 

  

	 	    	 ̈ Must be credited with              (max. 182)
consecutive days of employment in the Allocation Period 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 27 of 38	  	IRS Serial No: M390508a

    (4)   Participants who Terminate Employment before
the last day of the Allocation Period 
            because of
death 

           ̈   Will not
be Benefiting Participants for that Allocation Period 
            ̈   Will always be Benefiting Participants regardless of service 

           ̈   Must be
credited with              (max. 1,000) Hours of Service in the Allocation Period 
            ̈   Must be credited with a
             (max. 6) month Period of Service in the Allocation Period 
            ̈   Must be credited with
             (max. 6) consecutive calendar months of employment in the 
                  Allocation Period 
            ̈   Must be credited with
             (max. 182) consecutive days of employment in the 
                  Allocation Period 
    (5)   Participants who Terminate Employment before the last day of the Allocation Period for 

           any other reason 

           ̈   Will not
be Benefiting Participants for that Allocation Period 
            ̈   Will always be Benefiting Participants regardless of service 

           ̈   Must be
credited with              (max. 1,000) Hours of Service in the Allocation Period 
            ̈   Must be credited with a
             (max. 6) month Period of Service in the Allocation Period 
            ̈   Must be credited with
             (max. 6) consecutive calendar months of employment in the 
                  Allocation Period 
            ̈   Must be credited with
             (max. 182) consecutive days of employment in the 
                  Allocation Period 
  

	 	12.3  x  	Non-Safe Harbor Matching Contributions. Forfeitures of Non-Safe Harbor Matching Contributions which are not used to pay administrative expenses as permitted
under Section 3.13(b) of the Basic Plan will be allocated (or used) as follows: 

  

	 	  (a)	Forfeitures attributable to Non-Safe Harbor Matching Contributions will be: (check one) 

 

	 	x	1) Used to reduce Employer contributions as described in Section 3.13(b)(2) of the Basic Plan 

 

	 	 ̈	2) Added to Employer contributions as described in Section 3.13(b)(2) of the Basic Plan 

 

	 	 ̈	3) Allocated to Benefiting Participants in the manner selected in paragraphs (b), (c) and (d) below 

  (b)      ̈    
   Method of Allocation. Forfeitures allocated under (a)(3) will be allocated to each Benefiting 

                      
Participant as follows: 
    ̈   Pro-rata based on his or her
Compensation for the Plan Year 
    ̈   Pro-rata based on
his or her Elective Deferrals for the Plan Year 
    ̈  
Pro-rata based on his or her Non-Safe Harbor Matching Contributions for the Plan Year 
    ̈   Pro-rata based on his or her Non-Safe Harbor Matching Contribution Account balance 
   (c)      ̈       Participants Eligible to Be Benefiting
Participants. The following are eligible to be Benefiting 

                      
Participants for an Allocation Period with respect to Forfeitures allocated under paragraph (a)(3) 

                      
above: 
    ̈   Those who are Participants for Elective
Deferral purposes 
    ̈   Those who are Participants for
Non-Safe Harbor Matching Contribution purposes 
    ̈  
Those who are Participants for Non-Safe Harbor Non-Elective Contribution purposes 

  (d)      ̈    
   Benefiting Participants. Any Participant selected in paragraph (c) <  ̈ who is a NHCE for the 
                       Allocation Period > will be a Benefiting Participant for purposes of
the allocations under paragraph 

                      
(a)(3) above if the Participant satisfies <  ̈ the applicable requirements in Section 6.2 > <  ̈ the 

                      
requirements set forth below >. 
    (1)   Participants who are still Employees on the last
day of the Allocation Period 
            ̈   Will always be Benefiting Participants regardless of Service 

           ̈   Must be
credited with              (max. 1,000) Hours of Service in the Allocation Period 
            ̈   Must be credited with a
             (max. 6) month Period of Service in the Allocation Period 
            ̈   Must be credited with
             (max. 6) consecutive calendar months of employment in the 
                  Allocation Period 
            ̈   Must be credited with
             (max. 182) consecutive days of employment in the 
                  Allocation Period 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 28 of 38	  	IRS Serial No: M390508a

    (2)   Participants who Terminate Employment before
the last day of the Allocation Period 
            because of
retirement on or after Normal Retirement Age <  ̈ or Early Retirement 
            Age > 
            ̈   Will not be Benefiting Participants for that Allocation Period 

           ̈   Will always be
Benefiting Participants regardless of service 
            ̈   Must be credited with              (max. 1,000) Hours of Service in the Allocation Period 

           ̈   Must be
credited with a              (max. 6) month Period of Service in the Allocation Period 
            ̈   Must be credited with
             (max. 6) consecutive calendar months of employment in the 
                  Allocation Period 
            ̈   Must be credited with
             (max. 182) consecutive days of employment in the 
                  Allocation Period 
    (3)   Participants who Terminate Employment before the last day of the Allocation Period 
            because of Disability 
            ̈   Will not be Benefiting Participants for that Allocation Period 

           ̈   Will always be
Benefiting Participants regardless of service 
            ̈   Must be credited with              (max. 1,000) Hours of Service in the Allocation Period 

           ̈   Must be
credited with a              (max. 6) month Period of Service in the Allocation Period 
            ̈   Must be credited with
             (max. 6) consecutive calendar months of employment in the 
                  Allocation Period 
            ̈   Must be credited with
             (max. 182) consecutive days of employment in the 
                  Allocation Period 
    (4)   Participants who Terminate Employment before the last day of the Allocation Period 
            because of death 
            ̈   Will not be Benefiting Participants for that Allocation Period 

           ̈   Will always be
Benefiting Participants regardless of service 
            ̈   Must be credited with              (max. 1,000) Hours of Service in the Allocation Period 

           ̈   Must be
credited with a              (max. 6) month Period of Service in the Allocation Period 
            ̈   Must be credited with
             (max. 6) consecutive calendar months of employment in the 
                  Allocation Period 
            ̈ Must be credited with             
(max. 182) consecutive days of employment in the 

                 Allocation Period 

   (5)   Participants who Terminate Employment before the last day of the Allocation Period
for 
            any other reason 

           ̈   Will not
be Benefiting Participants for that Allocation Period 
            ̈   Will always be Benefiting Participants regardless of service 

           ̈   Must be
credited with              (max. 1,000) Hours of Service in the Allocation Period 
            ̈   Must be credited with a
             (max. 6) month Period of Service in the Allocation Period 
            ̈   Must be credited with
             (max. 6) consecutive calendar months of employment in the 
                  Allocation Period 
            ̈   Must be credited with
             (max. 182) consecutive days of employment in the 
                  Allocation Period 
  

	 	12.4  x  	Non-Safe Harbor Non-Elective Contributions. Forfeitures of Non-Safe Harbor Non-Elective Contributions which are not used to pay administrative expenses as
permitted under Section 3.12(b) of the Basic Plan will be allocated (or used) as follows: (check one) 

  

	 	  (a)	Forfeitures attributable to Non-Safe Harbor Non-Elective Contributions will be: (check one) 

 

	 	 ̈	1) Used to reduce Employer contributions as described in Section 3.13(b)(2) of the Basic Plan 

 

	 	 ̈	2) Added to Employer contributions as described in Section 3.13(b)(2) of the Basic Plan 

 

	 	x	3) Allocated to Benefiting Participants in the manner selected in paragraphs (b), (c) and (d) below 

  (b)     x    
   Method of Allocation. Forfeitures allocated under (a)(3) will be allocated to each Benefiting 

                       
Participant as follows: 
    x   Pro-rata based on his
or her Compensation for the Plan Year 
     ̈  
Pro-rata based on his or her Elective Deferrals for the Plan Year 

    ̈   Pro-rata based on his or her Non-Safe Harbor Matching
Contributions for the Plan Year 
     ̈   Pro-rata
based on his or her Non-Safe Harbor Matching Contribution Account balance 

  

					
	 Prototype 401(k) Non-Std.
	  	Page 29 of 38	  	IRS Serial No: M390508a

	 	(c)  x  	Participants Eligible to Be Benefiting Participants. The following are eligible to be Benefiting Participants for an Allocation Period with respect to
Forfeitures allocated under paragraph (a)(3) above: 

  

	 	 ̈	Those who are Participants for Elective Deferral purposes 

  

	 	 ̈	Those who are Participants for Non-Safe Harbor Matching Contribution purposes 

 

	 	x	Those who are Participants for Non-Safe Harbor Non-Elective Contribution purposes 

 

	 	(d)  x  	Benefiting Participants. Any Participant selected in paragraph (c)  ̈ who is a NHCE for the Allocation Period
> will be a Benefiting Participant for purposes of the allocations under paragraph (a)(3) above if the Participant satisfies < x the applicable requirements in Section 7.3 > <  ̈ the requirements set forth below >. 

  

	 	(1)	Participants who are still Employees on the last day of the Allocation Period 

 

	 	 ̈	Will always be Benefiting Participants regardless of Service 

  

	 	 ̈	Must be credited with              (max. 1,000) Hours of Service in the Allocation Period

  

	 	 ̈	Must be credited with a              (max. 6) month Period of Service in the Allocation Period

  

	 	 ̈	Must be credited with              (max. 6) consecutive calendar months of employment in the
Allocation Period 

  

	 	 ̈	Must be credited with              (max. 182) consecutive days of employment in the Allocation Period

  

	 	(2)	Participants who Terminate Employment before the last day of the Allocation Period because of retirement on or after Normal Retirement Age <  ̈ or Early Retirement Age > 

  

	 	 ̈	Will not be Benefiting Participants for that Allocation Period 

  

	 	 ̈	Will always be Benefiting Participants regardless of service 

  

	 	 ̈	Must be credited with              (max. 1,000) Hours of Service in the Allocation Period

  

	 	 ̈	Must be credited with a              (max. 6) month Period of Service in the Allocation Period

  

	 	 ̈	Must be credited with              (max. 6) consecutive calendar months of employment in the
Allocation Period 

  

	 	 ̈	Must be credited with              (max. 182) consecutive days of employment in the Allocation Period

  

	 	(3)	Participants who Terminate Employment before the last day of the Allocation Period because of Disability 

 

	 	 ̈	Will not be Benefiting Participants for that Allocation Period 

  

	 	 ̈	Will always be Benefiting Participants regardless of service 

  

	 	 ̈	Must be credited with              (max. 1,000) Hours of Service in the Allocation Period

  

	 	 ̈	Must be credited with a              (max. 6) month Period of Service in the Allocation Period

  

	 	 ̈	Must be credited with              (max. 6) consecutive calendar months of employment in the
Allocation Period 

  

	 	 ̈	Must be credited with              (max. 182) consecutive days of employment in the Allocation Period

  

	 	(4)	Participants who Terminate Employment before the last day of the Allocation Period because of death 

 

	 	 ̈	Will not be Benefiting Participants for that Allocation Period 

  

	 	 ̈	Will always be Benefiting Participants regardless of service 

  

	 	 ̈	Must be credited with              (max. 1,000) Hours of Service in the Allocation Period

  

	 	 ̈	Must be credited with a              (max. 6) month Period of Service in the Allocation Period

  

	 	 ̈	Must be credited with              (max. 6) consecutive calendar months of employment in the
Allocation Period 

  

	 	 ̈	Must be credited with              (max. 182) consecutive days of employment in the Allocation Period

  

	 	(5)	Participants who Terminate Employment before the last day of the Allocation Period for any other reason 

 

	 	 ̈	Will not be Benefiting Participants for that Allocation Period 

  

	 	 ̈	Will always be Benefiting Participants regardless of service 

  

	 	 ̈	Must be credited with              (max. 1,000) Hours of Service in the Allocation Period

  

	 	 ̈	Must be credited with a              (max. 6) month Period of Service in the Allocation Period

  

	 	 ̈	Must be credited with              (max. 6) consecutive calendar months of employment in the
Allocation Period 

  

	 	 ̈	Must be credited with              (max. 182) consecutive days of employment in the Allocation Period

  

					
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 Section 13. Allocation of Earnings and Losses 

 

	13.1	Allocation Method. Investment earnings and losses will be allocated to each Participant’s Account in a non-discriminatory manner in accordance with the
terms of Section 3.12 of the Basic Plan. 

 Section 14. Normal and Early Retirement Age 

 

	14.1	Normal Retirement Age. The Plan’s Normal Retirement Age is Age 65 (max. 65) 

 

	 	 ̈	Or the              (max. 5th) anniversary of becoming a Participant in the Plan, if later

  

	 	 ̈	 Or the date the Participant is credited with at least              Years/Periods of
Service, if later, but in no event later than the later of Age 65 or the 5th anniversary of becoming a Participant in the Plan 

  

	14.2	Normal Retirement Date. The Plan’s Normal Retirement date is as selected below. (check one) 

 

	 	 ̈	The Anniversary Date following the date a Participant reaches Normal Retirement Age 

 

	 	 ̈	The Anniversary Date nearest the date a Participant reaches Normal Retirement Age 

 

	 	 ̈	The first day of the month following the date a Participant reaches Normal Retirement Age 

 

	 	 ̈	The first day of the month nearest the date a Participant reaches Normal Retirement Age 

 

	 	x	The same date a Participant reaches Normal Retirement Age 

  

	14.3   ̈  	Early Retirement Age. Early Retirement is permitted, and the Plan’s Early Retirement Age is Age
             (max. 64) 

  

	 	 ̈	Or if later, the date the Participant is credited with at least              Years/Periods of Service

  

	 	 ̈	Provided the Participant is also credited with at least              Years/Periods of Service

  

	14.4   ̈  	Early Retirement Date. The Early Retirement Date is as selected below. (check one) 

 

	 	 ̈	Any Anniversary Date after a Participant reaches Early Retirement Age 

  

	 	 ̈	The first day of any month after a Participant reaches Early Retirement Age 

 

	 	 ̈	Any date after a Participant reaches Early Retirement Age 

 Section 15. Distribution Provisions 
  

	15.1	Normal Form of Distribution for Distributions Other Than Death Benefits. The benefit payable to a Participant who Terminates Employment with the Employer for
reasons other than death will be distributed in the manner selected below. 

  

	 	(a)  x	Lump Sum Payment <  ̈ and the Optional Forms of Distribution are: (check all that apply) >

  

	 	 ̈	Installment payments 

  

	 	 ̈	Partial payments as requested from time to time by the Participant 

  

	 	 ̈	Any form of annuity which can be purchased from an insurance company (subject to the QJSA rules) 

 

	 	(b)   ̈	Installment Payments <  ̈ and the Optional Forms of Distribution are: (check all that apply) >

  

	 	 ̈	A lump sum payment 

  

	 	 ̈	Partial payments as requested from time to time by the Participant 

  

	 	 ̈	Any form of annuity which can be purchased from an insurance company (subject to the QJSA rules) 

 

	 	(c)   ̈	Qualified Joint and Survivor Annuity <  ̈ and the Optional Forms of Distribution are:
 (check all that
apply) > 

  

	 	 ̈	A lump sum payment 

  

	 	 ̈	Installment payments 

  

	 	 ̈	Partial payments as requested from time to time by the Participant 

  

	 	 ̈	Any form of annuity which can be purchased from an insurance company 

  

					
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	15.2	Distribution of Benefits Because of Retirement. With respect to a Participant who Terminates Employment because of retirement or on or after his or her Normal
(or Early) Retirement Date, distribution will be made in a form permitted under Section 15.1 and will occur within an administratively reasonable time after the Participant’s Normal (or Early) Retirement Date. 

 

	15.3	Distribution of Benefits Because of Disability. With respect to a Participant who Terminates Employment because of his or her Disability, distribution will be
made in a form permitted under Section 15.1 and in accordance with the provisions selected below. 

  

	 	(a)	Time of Distribution. Distribution of a Disability Benefit will be made: (check one) 

 

	 	x	Within an administratively reasonable time after Termination of Employment 

 

	 	 ̈	In accordance with the distribution requirements in Section 15.5 below 

 

	 	(b)	Definition of Disability. A Participant will be considered to have suffered a Disability for Plan purposes if the Participant suffers a mental or physical
impairment while still an Employee which: (check all that apply) 

  

	 	x	In the opinion of a physician acceptable to the Administrator, totally and permanently prevents the Participant from engaging in any occupation for pay or profit.

  

	 	 ̈	In the opinion of a physician acceptable to the Administrator, totally and permanently prevents the Participant from performing customary and usual duties for the
Employer 

  

	 	 ̈	In the opinion of the Social Security Administration, qualifies the Participant for disability benefits under the Social Security Act in effect on the date the
Participant suffers the mental or physical impairment. 

  

	 	x	In the opinion of the insurance company, qualifies the Participant for benefits under an Employer-sponsored long-term disability plan which is administered by an
independent third party. 

  

	 	(c)   ̈  	Exceptions. Notwithstanding (b) above, a Participant will not be considered to have suffered a Disability for purposes of the Plan if the mental or physical
impairment is the result of: (check all that apply) 

  

	 	 ̈	The illegal use of drugs or intoxicants 

  

	 	 ̈	An intentionally self-inflicted injury or sickness 

  

	 	 ̈	An injury suffered as a result of an unlawful or criminal act by the Participant 

 

	15.4	Distribution of Benefits Upon Death. With respect to any portion of a deceased Participant’s Vested Aggregate Account which is subject to the QJSA
requirements, any death benefit payable therefrom to such deceased Participant’s surviving Spouse will be distributed as a Qualified Pre-Retirement Survivor Annuity unless the QPSA has been waived by the
Participant in accordance with Section 5.8 of the Basic Plan (or has been waived by the surivivng Spouse if elected in paragraph (c) below). With respect to any death benefit payable to a non-Spouse Beneficiary, any death benefit payable
to a surviving Spouse where the QPSA has been waived, or any death benefit payble from a portion of a deceased Participant’s Vested Aggregate Account which is not subject to the QJSA requirements, any such death benefit will be distributed in
the form of distribution selected in paragraph (a) below. 

  

	 	(a)	Form of distribution (other than a required QPSA). A Beneficiary can elect to have a death benefit (other than a QPSA) to which he or she is entitled distributed
in the following manner: (check all that apply) 

  

	 	x	In a lump sum payment 

  

	 	 ̈	In installment payments (if elected by the Beneficiary) 

  

	 	 ̈	In partial payments as requested from time to time by the Beneficiary 

  

	 	 ̈	Any form of annuity which can be purchased from an insurance company (subject to the QPSA rules) 

 

	 	(b)	Value of QPSA. With respect to any portion of a deceased Participant’s Vested Aggregate Account which is subject to the QJSA requirements, the value of a
QPSA is: 

  

	 	 ̈	50% of the deceased Participant’s Vested Aggregate Account 

  

	 	 ̈	100% of the deceased Participant’s Vested Aggregate Account 

  

	 	(c)	Spousal Waiver of QPSA. With respect to any portion of a deceased Participant’s Vested Aggregate Account which is subject to the QJSA requirements, if a
Participant did not waive the QPSA prior to death, the deceased Participant’s surviving Spouse is <  ̈ not > permitted to waive the QPSA after the Participant’s death.

  

	15.5	Distribution of Benefits for Reasons Other than Retirement, Death or Disability. With respect to a Participant who Terminates Employment for reasons other than
retirement, death or Disability, distribution will be made in a form permitted under Section 15.1 and will occur within an administratively reasonable time after the date selected below. 

  

					
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	 	(a)  x  	Distribution of Elective Deferrals will occur within a reasonable time after: 

 

	 	 ̈	The Participant has a 1-year Break in Service 

  

	 	 ̈	The Participant has              (max. 5) consecutive 1-year Breaks in Service

  

	 	 ̈	The end of the Plan Year in which the Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment, but not more than              days after Termination of Employment

  

	 	 ̈	The Participant Terminates Employment, but not earlier than              days after Termination of
Employment 

  

	 	 ̈	The next Valuation Date of the Plan 

  

	 	x	The Participant requests payment 

  

	 	 ̈	The date the Participant reaches his or her Normal (or Early) Retirement Age under the Plan 

 

	 	(b)   ̈  	Distribution of ADP Safe Harbor Contributions will occur within a reasonable time after: 

 

	 	 ̈	The Participant has a 1-year Break in Service 

  

	 	 ̈	The Participant has              (max. 5) consecutive 1-year Breaks in Service

  

	 	 ̈	The end of the Plan Year in which the Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment, but not more than              days after Termination of Employment

  

	 	 ̈	The Participant Terminates Employment, but not earlier than              days after Termination of
Employment 

  

	 	 ̈	The next Valuation Date of the Plan 

  

	 	 ̈	The Participant requests payment 

  

	 	 ̈	The date the Participant reaches his or her Normal (or Early) Retirement Age under the Plan 

 

	 	(c)   ̈  	Distribution of ACP Safe Harbor Contributions will occur within a reasonable time after: 

 

	 	 ̈	The Participant has a 1-year Break in Service 

  

	 	 ̈	The Participant has             (max. 5) consecutive 1-year Breaks in Service

  

	 	 ̈	The end of the Plan Year in which the Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment, but not more than             days after Termination of Employment

  

	 	 ̈	The Participant Terminates Employment, but not earlier than             days after Termination of Employment

  

	 	 ̈	The next Valuation Date of the Plan 

  

	 	 ̈	The Participant requests payment 

  

	 	 ̈	The date the Participant reaches his or her Normal (or Early) Retirement Age under the Plan 

 

	 	(d)  x  	Distribution of Non-Safe Harbor Matching Contributions will occur within a reasonable time after: 

 

	 	 ̈	The Participant has a 1-year Break in Service 

  

	 	 ̈	The Participant has             (max. 5) consecutive 1-year Breaks in Service

  

	 	 ̈	The end of the Plan Year in which the Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment, but not more than             days after Termination of Employment

  

	 	 ̈	The Participant Terminates Employment, but not earlier than             days after Termination of Employment

  

	 	 ̈	The next Valuation Date of the Plan 

  

	 	x	The Participant requests payment 

  

	 	 ̈	The date the Participant reaches his or her Normal (or Early) Retirement Age under the Plan 

 

	 	(e)  x  	Distribution of Non-Safe Harbor Non-Elective Contributions will occur within a reasonable time after: 

 

	 	 ̈	The Participant has a 1-year Break in Service 

  

	 	 ̈	The Participant has             (max. 5) consecutive 1-year Breaks in Service

  

	 	 ̈	The end of the Plan Year in which the Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment, but not more than             days after Termination of Employment

  

	 	 ̈	The Participant Terminates Employment, but not earlier than             days after Termination of Employment

  

					
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	 	 ̈	The next Valuation Date of the Plan 

  

	 	x	The Participant requests payment 

  

	 	 ̈	The date the Participant reaches his or her Normal (or Early) Retirement Age under the Plan 

 

	 	(f)  x  	Distribution of Employee Contributions will occur within a reasonable time after: 

 

	 	 ̈	The Participant has a 1-year Break in Service 

  

	 	 ̈	The Participant has              (max. 5) consecutive 1-year Breaks in Service

  

	 	 ̈	The end of the Plan Year in which the Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment 

  

	 	 ̈	The Participant Terminates Employment, but not more than              days after Termination of Employment

  

	 	 ̈	The Participant Terminates Employment, but not earlier than              days after Termination of
Employment 

  

	 	 ̈	The next Valuation Date of the Plan 

  

	 	x	The Participant requests payment 

  

	 	 ̈	The date the Participant reaches his or her Normal (or Early) Retirement Age under the Plan 

 

	15.6  x 	Mandatory Cash-Outs. Subject to Section 5.5 of the Basic Plan, the Administrator will distribute a Vested Aggregate Account without the consent of any
Participant who Terminates Employment based on the threshold selected below. 

  

	 	x	$5,000 < x including > <  ̈ excluding > Rollover
Contributions 

  

	 	 ̈	$1,000 including Rollover Contributions 

  

	 	 ̈	$             (must be less than $5,000 but more than $1,000) including Rollover Contributions

  

	 	 ̈	$             (must be less than $1,000) including Rollover Contributions 

 

	15.7   ̈ 	In-Service Distributions. Distributions may be made to a Participant <  ̈ who is a NHCE > while he or she is
still employed by the Employer as selected below. 

  

	 	(a)   ̈ 	Distributions to Participants Still Employed After Normal Retirement Age. Subject to Section 4.2 of the Basic Plan, a Participant who has reached Normal
Retirement Age but has not Terminated Employment with the Employer can withdraw all or any portion of his or her Vested Aggregate Account balance. 

  

	 	(b)   ̈ 	Distributions to Participants Still Employed Before Normal Retirement Age. Subject to Section 5.17 of the Basic Plan, a Participant who has not reached
Normal Retirement Age and has not Terminated Employment with the Employer can withdraw all or any portion of his or her Vested Interest in the account or accounts selected below. 

 

	 	(1)	 Elective Deferral, QMAC/QNEC Accounts and ADP Safe Harbor Contribution Accounts. A Participant who has reached Age
             (at least 59 1/2) can withdraw all or a portion of his or her: (check all that apply) 

  

	 	 ̈	Elective Deferral Account 

  

	 	 ̈	Qualified Matching Contribution Account 

  

	 	 ̈	Qualified Non-Elective Contribution Account 

  

	 	 ̈	ADP Safe Harbor Contribution Account 

  

	 	(2)	Non-Safe Harbor Matching Contribution Accounts, Non-Safe Harbor Non-Elective Contribution Accounts and ACP Safe Harbor Contribution Accounts. A Participant who
has satisfied the conditions selected in subparagraph (3) below can withdraw all or a portion of his or her: (check all that apply) 

 

	 	 ̈	Vested Non-Safe Harbor Matching Contribution Account 

  

	 	 ̈	Vested Non-Safe Harbor Non-Elective Contribution Account 

  

	 	 ̈	Vested ACP Safe Harbor Contribution Account 

  

	 	(3)	Conditions for Withdrawals Under Subparagraph (2). A Participant must satisfy the conditions selected below in order to make a withdrawal as selected in
subparagraph (2) above. (check all that apply) 

  

					
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	 	 ̈	The Participant must have a 100% Vested Interest in the account 

  

	 	 ̈	The Participant must have reached Age              

 

	 	 ̈	The Participant must have been a Participant for at least 5 years 

  

	 	 ̈	The amount being distributed must have accumulated in the account for at least 2 years 

 

	 	 ̈	Other                      

 

	15.8  x 	Financial Hardship Distributions. A Participant < x who is still an Employee > can take a hardship
distribution from the Plan, subject to Section 5.16 of the Basic Plan and subject to the terms and conditions set forth in an administrative policy regarding financial hardship distributions. 

 

	15.9	Definition of Spouse. For purposes of the Plan, a Spouse is the person to whom a Participant is legally married <
 ̈ throughout the one year period ending on the earlier of the Annuity Starting Date or the date of the Participant’s death >. 

 

	15.10	QDRO Distributions. Benefits payable pursuant to a Qualified Domestic Relations Order are distributable as selected below. 

 

	 	 ̈	Such benefits cannot be distributed until the affected Participant has reached the Earliest Retirement Age 

 

	 	x	Such benefits can be distributed at any time (even if the affected Participant has not yet reached the Earliest Retirement Age) 

 

	15.11	Required Minimum Distributions. In applying the required minimum distribution requirements set forth in Section 5.9 of the Basic Plan, the following
provisions will apply: 

  

	 	(a)	Required Beginning Date. The Required Beginning Date for Participants who are not 5% owners is: (check one) 

 

	 	 ̈ (1)	
April 1st of the calendar year following the calendar year in which the Employee reaches Age
70 1/2 

  

	 	x (2)	
April 1st of the calendar year following the later of the calendar year in which the Employee reaches Age 70 1/2 or the calendar year in which the Employee retires

  

	 	(b)	 Required Distributions After Death. If a Participant dies before distributions are required to begin and there is a Designated Beneficiary,
Section 5.9 of the Basic Plan requires that a Participant’s entire interest be distributed to the Designated Beneficiary by December 31st of the calendar year containing the 5th anniversary of the Participant’s death <  ̈ but the Participant
or Designated Beneficiary may elect the Life Expectancy method as described in Section 5.9 of the Basic Plan >. 

  

	 	(c)	Effective Date. The required minimum distribution rules apply to distributions made on or after January 1, 2003 <
 ̈ and also to distributions made on or after              (must be on or after January 1, 2002) >. 

Section 16. x Loans, Insurance and Directed Investments 

 

	16.1  x 	Loans to Participants. Subject to Section 7.1 of the Basic Plan and a written procedure established by the Employer, loans can be made to Participants from
the Plan <  ̈ beginning             (must be after the later of the Plan’s original effective date or the restatement date)
>. 

  

	16.2   ̈ 	Purchase of Insurance. Subject to Section 7.2 of the Basic Plan, insurance Policies can be purchased on the life of a Participant at the direction of the
following: (check all that apply) 

  

	 	 ̈	The Administrator 

  

	 	 ̈	The Participant 

  

	16.3  x 	Directed Investment Accounts. Subject to Section 7.4 of the Basic Plan and a written procedure established by the Employer, Participants can direct the
investment of one or more of the their accounts maintained by the Plan <  ̈ beginning             (must be after the later of the
Plan’s original effective date or the restatement date) >. 

 Section 17. Top Heavy Allocations

  

	17.1	Who Receives the Allocation. Subject to Section 3.14 of the Basic Plan, a Top Heavy Allocation will be made in each Top Heavy Plan Year to each Participant
who is employed on the last day of the Plan Year < x and is a Non-Key Employee >. 

  

	17.2	Top Heavy Ratio. In determining the Top Heavy Ratio, the interest and mortality factors set forth in Section 1.184(d) of the Basic Plan will be used <  ̈ except as selected below (check all that apply)>. 

  

					
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	 	 ̈	            % interest will used prior to reaching Normal Retirement Age. 

 

	 	 ̈	            % interest will used after reaching Normal Retirement Age. 

 

	 	 ̈	The                      mortality table will be used after reaching
Normal Retirement Age. 

  

	17.3	Participation in Multiple Plans. An eligible Participant as described in Section 17.1 above who participates in this Plan and in one or more defined benefit
plans or in one or more other defined contribution Plans that are part of a Top Heavy Required Aggregation Group will receive the minimum Top Heavy benefit in the manner described in Section 3.14 of the Basic Plan. 

Section 18. Testing Elections 
  

	18.1	ADP Testing. The ADP Test will be determined as selected below. (check one) 

 

	 	 ̈	Current year testing 

  

	 	x	Prior year testing 

  

	 	 ̈	Prior year testing for the first Plan Year and current year testing thereafter, subject to Section 1.7 of the Basic Plan 

 

	18.2	ACP Testing. The ACP Test (if applicable) will be determined as selected below. (check one) 

 

	 	 ̈	Current year testing 

  

	 	x	Prior year testing 

  

	 	 ̈	Prior year testing for the first Plan Year and current year testing thereafter, subject to Section 1.7 of the Basic Plan 

 

	18.3	Hypothetical Entry Date for Otherwise Excludable Participants. For any Plan Year in which a determination of Otherwise Excludable Participants must be made, the
Hypothetical Entry Date related to any determination of an Otherwise Excludable Participant for purposes that include, but are not limited to, the ACP Test and/or the application of the general nondiscrimination test under Code §401(a)(4)
(including determining the amount of, and which Participants are subject to, the Minimum Aggregate Allocation Gateway or Minimum Allocation Gateway requirement) is: (check one) 

 

	 	 ̈	The date that the Employee satisfies the maximum statutory age and service requirements under Code §410(a)(1)(A) 

 

	 	x	The Employee’s maximum statutory entry date under Code §410(a)(4) after the Employee satisfies the maximum statutory age and service requirements under Code
§410(a)(1)(A) 

  

	 	 ̈	The Employee’s Entry Date(s) under Section 3.3 for the component of the Plan for which the determination relates 

 

	18.4	 ̈ Calendar Year Election. The calendar year election is being made for the purpose of determining
who is a HCE. 

  

	18.5	 ̈ Top Paid Group Election. The top paid group election is being made for the purpose of determining
who is a HCE. 

 Section 19. 401(k) SIMPLE Provisions 

 

	19.1	 ̈ Election of SIMPLE Provisions. The Sponsoring Employer elects to have the 401(k) SIMPLE
Provisions described in Section 3.16 of the Basic Plan apply, and the Employer will make the contribution selected in (a) or (b) below. 

  

	 	(a)	 ̈    Matching Contributions. The Employer will make a Matching Contribution equal to
each “eligible 

 employee’s” Elective Deferral up to a limit of <  ̈ 3%> <  ̈             % > of compensation determined 

without regard to Code §401(a)(17). If the percentage is less than 3%, the restrictions in Section 3.16(f) of the Basic Plan
apply. 
  

	 	(b)	 ̈    Non-Elective Contributions. The Employer will make a Non-Elective Contribution
equal to 2% of the 

 compensation of each “eligibile employee” who makes at least
$                     (max. $5,000) of Compensation for the year.  

  

					
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	19.2	 ̈ Revocation of SIMPLE Provisions. The Sponsoring Employer revokes the 401(k) SIMPLE Provisions
previously elected, effective as of January 1 next following the date this Section 19.2 is signed and dated below by the Sponsoring Employer. 

  

											
						
	 	 	By	 	  	 	(on behalf of Employer)	  	Dated	 	  
		 		 		 		  		 	

 Section 20. Miscellaneous Provisions 

 

	20.1	Limitation Year. In applying the limitations under Code §415, the Limitation Year will be: 

 

	 	x	Plan Year 

  

	 	 ̈	The Fiscal Year ending on or within the Plan Year 

  

	 	 ̈	The calendar year ending on or within the Plan Year 

  

	20.2	Failsafe Allocations.  ̈ For any Plan Year in which the Plan fails to satisfy the average benefit
percentage test of Code §410(b)(2) or the average benefits test of Regulation §1.401(a)(4), in accordance with Section 3.15 of the Basic Plan to the extent necessary to insure that the Plan satisfies one of the tests set forth in Code
§410(b)(1)(A) (in which the Plan initially fails to benefit at least 70% of Non-Highly Compensated Employees) or Code §410(b)(1)(B) (in which the Plan initially fails to benefit a percentage of Non-Highly Compensated Employees that is at
least 70% of the percentage of Highly Compensated Employees who benefit under the Plan), an additional Employer contribution may be made and allocated for certain Participants who are not Benefiting Participants for that Plan Year pursuant to the
rankings below. 

  

	 	(a)	Participants eligible for the failsafe allocation will first be ranked by their (check one) 

 

	 	 ̈	Hours of Service (or months of Service if Elapsed Time) beginning with the <  ̈ highest > <  ̈ lowest > number 

  

	 	 ̈	Compensation beginning with the <  ̈ highest > <  ̈ lowest >
amount 

  

	 	(b)	 ̈ Before an allocation is made, the Participants in (a) will be further ranked (check
one) 

  

	 	 ̈	Beginning with those who are employed on the last day of Plan Year 

  

	 	 ̈	Beginning with those who are credited with at least 1,000 hours of service (6 months of service if elapsed time) 

 

	20.3	Multiple Defined Contribution Plans. If a Participant (a) is or was covered under two or more current or terminated plans sponsored by the same Employer (or
Employers in the same controlled or affiliated service group); or (b) is covered under either a welfare benefit fund as defined in Code §419(e), or an individual medical account as defined in Code §415(l)(2) under which amounts are
treated as Annual Additions with respect to any Participant in this Plan, Annual Additions will be adjusted as follows: 

  

	 	 ̈	As set forth in Article 6 of the Basic Plan so the Annual Additions under this Plan will be reduced first 

 

	 	 ̈	As set forth in the Annual Addition Adjustment Addendum. 

  

	20.4	 ̈ Protected Benefits. The benefits set forth in the “Protected Benefits Addendum” are
also permitted. 

  

	20.5	 ̈ Domestic Partners. A Participant’s Domestic Partner is treated as a Spouse under the terms
of Plan. 

  

	20.6	Prototype Sponsor Information. The Prototype Sponsor certifies that it will inform the Sponsoring Employer of any amendments to the Plan or of the Prototype
Sponsor’s discontinuance or abandonment of the Plan. For more information about the Plan, a Sponsoring Employer may contact the Prototype Sponsor (or its authorized representative) at the following address: 

  Prototype Sponsor Accudraft, Inc. 
   Address 1420 Celebration Boulevard, 2nd Floor 

  City Celebration State FL ZIP Code 34747 Phone (407) 774-8321 

  

					
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	20.7	Reliance. The adopting Employer may rely on an opinion letter issued by the Internal Revenue Service as evidence that the plan is qualified under Code §401
only to the extent provided in Revenue Procedure 2005-16. 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 2005-16. In order to have reliance in such circumstances or with respect to such qualification requirements, application for a determination letter must be made to Employee Plans Determinations of the
Internal Revenue Service. This Adoption Agreement may be used only in conjunction with Basic Plan #01. 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 this Adoption Agreement may result in disqualification of the Plan. 

Section 21. Signature Provision 
  

	21.1	Signature of the Sponsoring Employer 

  

							
	 By
	  	 	  	Date	  	 
	 Print Name
	  	Title	  	 

  

	21.2	Witnesses to the Sponsoring Employer’s Signature (optional unless required by State or Commonwealth law) 

 

							
	 Signature
	 	 	  	Date:	  	 
	 Print Name
	  		  	

  

							
	 Signature
	 	 	  	Date:	  	 
	 Print Name
	  		  	

  

							
	 Signature
	 	 	  	Date:	  	 
	 Print Name
	  		  	

  

	21.3	Acknowledgement of the Sponsoring Employer’s Signature (optional unless required by State or Commonwealth law) 

 

					
	 State of
	 	 	 	
			
	 County Of
	 	 	 	

  

	    	On the          day of
                     20            , before me, the undersigned, a Notary Public in and
for said State, personally appeared                     , personally known to me or proved to me on the basis of satisfactory evidence to be the
individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his/her capacity, and that by his/her signature on the instrument, the individual, or the person upon behalf of which the individual
acted, executed the instrument. 

  

					
	Notary Public	 	 	 	
			
	Commision Expires	 	 	 	

  

					
	 Prototype 401(k) Non-Std.
	  	Page 38 of 38	  	IRS Serial No: M390508a

 POST-EGTRRA “GOOD FAITH” AMENDMENT 

ELECTION FORM 
 Plan
Name Western Digital Corporation 401(k) Plan 
 All references to the “Amendment” are to the Post-EGTRRA
“Good Faith” Amendment. This Amendment is a “good faith” amendment, is not part of the pre-approved EGTRRA document, and has not been reviewed by the IRS for compliance with various post-EGTRRA statutory and Regulatory changes.
However, pursuant to the provisions of Revenue Procedure 2007-44, this Amendment does not affect the status of reliance upon the Plan. 

Section 1. Post-EGTRRA Provisions Effective 2006 And Earlier 
  

	1.1   ̈  	Revised Definition of Financial Hardship. Section 1.5 of the Amendment regarding hardship distributions to a Participant’s Primary Beneficiary is
adopted effective                     . 

  

	1.2   ̈  	Distributions to a Qualified Reservist. Section 1.6 of the Amendment regarding distributions to a Qualified Reservist is adopted
effective            . 

  

	1.3   ̈  	Hurricane Provisions. Section 1.7 of the Amendment regarding distributions made from the Plan on account of Hurricanes Katrina, Rita, or Wilma is adopted,
subject to the following elections: (check any that apply) 

  

	 	 ̈	The special financial hardship distribution provision in Section 1.7(c) of the Amendment applies 

 

	 	 ̈	The Participant loan provision in Section 1.7(d) of the Amendment applies 

 

	 	 ̈	The re-contribution of Qualified Hurricane Distributions provision in Section 1.7(e) of the Amendment applies 

 

	 	 ̈	The re-contribution of Qualified Distributions provision in Section 1.7(f) of the Amendment applies 

 

	1.4   ̈  	Revocation of Prior Amendment On Account Of Heinz. Section 1.8 of the Amendment regarding the revocation of an Original Amendment on account of the Heinz
decision is adopted effective            . The Original Amendment is hereby revoked retroactively with respect to: (check one) 

 

	 	 ̈	All accrued benefits, which are allocations that were accrued as of the Applicable Amendment Date and allocations that were accrued after the Applicable Amendment Date.

  

	 	 ̈	Only accrued benefits as of the Applicable Amendment Date, which are allocations that were accrued as of the Applicable Amendment Date. Allocations accrued after the
Applicable Amendment Date will continue to be subject to the restrictions on the form or timing of distributions as set forth in the Original Amendment. 

  

	1.5   ̈  	Exclusion of 403(b) Participants. Section 1.9 of the Amendment regarding the exclusion from the Plan of certain Employees who participate in a 403(b) plan
sponsored by the tax-exempt Employer is adopted. 

 Section 2. Post-EGTRRA Provisions Effective 2007 

 

	2.1	Code §415 Limitations under the Final §415 Regulations. 

 

	 	(a)	Code §415(c)(3) Compensation for Top Heavy Allocation Purposes and Key Employee Determinations. Pursuant to Section 2.5(c)(2) of the Amendment, an
Employee’s Code §415(c)(3) Compensation which is used to determine any Top Heavy Minimum Allocations and whether an Employee is also a Key Employee is: (check one) 

 

	 	 ̈	Form W-2 Compensation 

  

	 	x	Code §3401 Compensation 

  

	 	 ̈	Safe Harbor Code §415 Compensation 

  

	 	 ̈	Statutory Code §415 Compensation 

  

					
	 Post-EGTRRA Election Form
	  	Page 1	  	July 2008

	 	(b)	Code §415(c)(3) Compensation for Code §415 Limitation Determinations. Pursuant to Section 2.5(c)(2) of the Amendment, an Employee’s Code
§415(c)(3) Compensation used to determine the Employee’s Annual Addition limitation under Article 6 of the Basic Plan is based on the selection below. 

 

	 	 ̈	Form W-2 Compensation 

  

	 	x	Code §3401 Compensation 

  

	 	 ̈	Safe Harbor Code §415 Compensation 

  

	 	 ̈	Statutory Code §415 Compensation 

  

	 	(c)	Code §415(c)(3) Compensation for Highly Compensated Employee Determinations and Other Statutory Purposes. Pursuant to Section 2.5(c)(2) of the
Amendment, an Employee’s Code §415(c)(3) Compensation used to determine whether the Employee is also a Highly Compensated Employee, and for other statutory purposes that do not appear elsewhere in this Adoption Agreement, is based on the
selection below. 

  

	 	 ̈	Form W-2 Compensation 

  

	 	x	Code §3401 Compensation 

  

	 	 ̈	Safe Harbor Code §415 Compensation 

  

	 	 ̈	Statutory Code §415 Compensation 

  

	 	(d)   ̈  	Compensation Earned in Limitation Year but Paid in Next Limitation Year. Section 2.5(c)(2)(E) of the Amendment defines Code §415(c)(3) Compensation for
a Limitation Year to include any amounts earned during that Limitation Year but not paid until the next Limitation Year. 

  

	 	(e)	Post-Severance Compensation. For all Plan purposes, Section 2.5(c)(6) of the Amendment defines Post-Severance Compensation as including regular pay after
Termination of Employment during the timeframe permitted by the Regulations, plus any/all of the items selected below: (check all that apply) 

  

	 	 ̈	Leave cash-outs and deferred compensation under Section 2.5(c)(6)(B) of the Amendment 

 

	 	 ̈	Imputed compensation when the Participant becomes disabled under Section 2.5(c)(6)(C) of the Amendment 

 

	 	 ̈	Continuation of compensation while in qualified military service under Section 2.5(c)(6)(D) of the Amendment 

 

	2.2   ̈  	Vesting of Non-Safe Harbor Non-Elective Contributions. Pursuant to Section 2.6 of the Amendment and PPA §904, the Vesting Schedule that applies to
Non-Safe Harbor Non-Elective Contribution Accounts is effective as of the first day of the first Plan Year beginning after December 31, 2006, subject to the following elections: 

 

	 	(a)	Participants to Whom the Post-2006 Vesting Schedule Relates. Under Section 2.6(a) of the Amendment, the Post-2006 Vesting Schedule applies to the Non-Safe
Harbor Non-Elective Contribution Account of: 

  

	 	 ̈	Any Participant who completes an Hour of Service in any Plan Year beginning after December 31, 2006. 

 

	 	 ̈	Any Participant (regardless of whether he or she has Terminated Employment) who has a Non-Safe Harbor Non-Elective Contribution Account balance in any Plan Year
beginning after December 31, 2006 and whose Non-Safe Harbor Non-Elective Contribution Account has not become subject to the Forfeiture provisions of the Plan prior to the first day of the first Plan Year beginning after December 31, 2006.

  

	 	(b)	Account Balances to Which the Post-2006 Vesting Schedule Relates. Under Section 2.6(b) of the Amendment, the Post-2006 Vesting Schedule applies to:

  

	 	 ̈	The entire Non-Safe Harbor Non-Elective Contribution Account. 

  

	 	 ̈	The portion of the Non-Safe Harbor Non-Elective Contribution Account to which is allocated Non-Safe Harbor Non-Elective Contributions, Forfeitures, and earnings for
Plan Years beginning after December 31, 2006 (and subsequent earnings attributable to such allocations). The portion of the Non-Safe Harbor Non-Elective Contribution Account to which was allocated Non-Safe Harbor Non-Elective Contributions,
Forfeitures, and earnings for Plan Years beginning prior to January 1, 2007 (and subsequent earnings attributable to such allocations) will remain subject to the Pre-2007 Vesting Schedule, without regard to this Section or the Vesting schedule
enumerated in the current Plan document that applies to Non-Safe Harbor Non-Elective Contribution Accounts. 

  

					
	 Post-EGTRRA Election Form
	  	Page 2	  	July 2008

	 	(c)	Pre-2007 Vesting Schedule. Under Section 2.6(f)(3) of the Amendment, the Pre-2007 Vesting Schedule was: 

 

	 	 ̈	7 Year Graded 

  

	 	 ̈	5 Year Cliff 

  

	 	 ̈	The schedule set forth below 

 1
Year / Period of Service            % 
 2 Years / Periods of
Service            % 
 3 Years / Periods of
Service            % (must be at least 20% unless 100% Vesting occurs at 5 years) 
 4 Years / Periods of Service            % (must be at least 40% unless 100% Vesting occurs at 5 years) 

5 Years / Periods of Service            % (must be at least 60%)

 6 Years / Periods of Service            % (must be at least
80%) 
 7 Years / Periods of Service            % (must be
100%) 
  

	2.3  x  	Rollovers by a Non-Spouse Beneficiary. Section 2.9 of the Amendment regarding rollovers by a Non-Spouse Designated Beneficiary is adopted effective Jan 1,
2010. 

  

	2.4   ̈  	Money Purchase or Target Benefit Plan In-Service Distributions. Section 2.10 of the Amendment regarding in-service distributions from a money purchase or
target benefit plan is adopted effective             . A Participant who has reached Age          (cannot be earlier than Age 62) and who has
not yet Terminated Employment may elect to receive a distribution of his or her Vested Account Balance. 

  

	2.5  x  	QDIA. If the Plan has an Eligible Automatic Contribution Arrangement as described in Code §414(w)(3), then Section 2.11 of the Amendment regarding
QDIAs is adopted effective as of the effective date of the Eligible Automatic Contribution Arrangement (unless an earlier effective date is indicated in the next sentence). Otherwise, Section 2.11 of the Amendment regarding QDIAs is adopted
effective Jan 1, 2008. 

  

	2.6   ̈  	Modification of Normal Retirement Age. Section 2.12 of the Amendment regarding the definition of Normal Retirement Age is adopted
effective                     , subject to the following provisions: 

 

	 	(a)	Normal Retirement Age Amended in Plan or this Amendment. Under Section 2.12(a) of the Amendment, the definition of Normal Retirement Age is amended as of
the effective date above to be: 

  

	 	 ̈	The definition selected in the Adoption Agreement. 

  

	 	 ̈	Age                      (max. 65) 

 

	 	 ̈	Or the                     (maximum. 5th) anniversary of
becoming a Participant in the Plan, if later. 

  

	 	 ̈	Or the date the Participant is credited with at least
                    Years of Service/Periods of Service, if later, but in no event later than the later of Age 65 or the 5th anniversary of becoming
a Participant. 

  

	 	 ̈	Or                     , but in no event later than the later of Age
65 or the 5th anniversary of becoming a Participant in the Plan. 

  

	 	(b)	Plan Provisions for Code §411(a)(10) and/or Code §411(d)(6) Compliance. Under Section 2.12(c) of the Amendment, the Plan is amended by the
following additional provisions:                     . 

 Section 3. Post-EGTRRA Provisions Effective 2008 
  

	3.1   ̈  	Elimination of Gap Period Income for Excess Contributions. Section 3.1 of the Amendment regarding the elimination of gap period income for Excess
Contributions is adopted effective                     . 

 

	3.2   ̈  	Elimination of Gap Period Income for Excess Aggregate Contributions. Section 3.2 of the Amendment regarding the elimination of gap period income for Excess
Aggregate Contributions is adopted by the Plan effective                     . 

  

					
	 Post-EGTRRA Election Form
	  	Page 3	  	July 2008

  

					
	3.3	  	 ̈	  	Qualified Automatic Contribution Arrangement. Section 3.3 of the Amendment regarding a Qualified Automatic Contribution Arrangement is adopted effective
            , subject to the following:

  

	 	(a)	QACA Contribution Requirement. Pursuant to Section 3.3(a) of the Amendment, the Employer will make the following QACA Contribution to the following
Participants: (check one) 

  

	 	 ̈	QACA Non-Elective Contribution. The Employer will make a QACA Non-Elective Contribution equal to 3% (or such higher percentage as may be elected by the Employer
by resolution) of Compensation for the Plan Year. Such QACA Non-Elective Contribution will be made on behalf of: (check one) 

  

	 	 ̈	Any Participant in the Elective Deferral component of the Plan who is a NHCE, regardless of whether he or she makes Elective Deferrals or Voluntary Employee
Contributions. 

  

	 	 ̈	Any Participant in the Elective Deferral component of the Plan, regardless of whether such Participant makes Elective Deferrals or Voluntary Employee Contributions.

  

	 	 ̈	The following Participants                     (Any Participant
in the Elective Deferral component of the Plan who is a NHCE must be included regardless of whether he or she makes Elective Deferrals or Voluntary Employee Contributions) 

 

	 	 ̈	QACA “Basic” Matching Contributions. The Employer will make a QACA Matching Contribution equal to the sum of (1) 100% of the Participant’s
Elective Deferrals that do not exceed 1% of Compensation for the Allocation Period, plus (2) 50% of the Participant’s Elective Deferrals that exceed 1% of Compensation for the Allocation Period but do not exceed 6% percent of Compensation
for the Allocation Period. Such QACA Matching Contribution will be made on behalf of: (check one) 

  

	 	 ̈	Any Participant in the Elective Deferral component of the Plan who is a NHCE and on whose behalf Elective Deferrals are made to the Plan. 

 

	 	 ̈	Any Participant in the Elective Deferral component of the Plan and on whose behalf Elective Deferrals are made to the Plan. 

 

	 	 ̈	The following Participants                     (Any Participant
in the Elective Deferral component of the Plan who is a NHCE must be included regardless of whether he or she makes Elective Deferrals or Voluntary Employee Contributions) 

 

	 	 ̈	QACA “Enhanced” Matching Contributions. The Employer will make a QACA Matching Contribution equal to (1) 100% of the Participant’s Elective
Deferrals that do not exceed             % (must be at least 1% but not greater than 6%) of Compensation for the Allocation Period; plus, if applicable,
(2)             % of Elective Deferrals that exceed             % (must be at least 1% but not greater than 6%) of
Compensation but do not exceed             % (must be greater than 1% but not greater than 6%) of Compensation for the Allocation Period; plus, if applicable,
(3)             % of Elective Deferrals that exceed             % (must be greater than 1% but not greater than 6%) of
Compensation but do not exceed             % (must be greater than 1% but not greater than 6%) of Compensation for the Allocation Period. 

Note: If applicable, the first blank in (2) and the first blank in (3) must be completed so that, at any rate of elective
deferrals, the QACA “Enhanced” Matching Contribution is at least equal to the Matching Contribution receivable if the Employer was making the QACA “Basic” Matching Contributions, but the rate of Matching Contributions cannot
increase as Elective Deferrals increase. 
 Such QACA Matching Contribution will be made on behalf of: 

 

	 	 ̈	Any Participant in the Elective Deferral component of the Plan who is a NHCE and on whose behalf Elective Deferrals are made to the Plan. 

 

	 	 ̈	Any Participant in the Elective Deferral component of the Plan and on whose behalf Elective Deferrals are made to the Plan. 

 

	 	 ̈	The following Participants                     (Any Participant
in the Elective Deferral component of the Plan who is a NHCE must be included regardless of whether he or she makes Elective Deferrals or Voluntary Employee Contributions) 

 

	 	(b)	Plan to Which QACA Contribution Will Be Made. Pursuant to Section 3.3(a)(2) of the Amendment, the QACA Contribution will be made to: (check one)

  

	 	 ̈	This Plan 

  

	 	 ̈	The following plan, so long as that other plan meets the requirements of Code §401(k)(12)(F) and the Regulations
thereunder                     . 

  

					
	 Post-EGTRRA Election Form
	  	Page 4	  	July 2008

	 	(c)	Compensation for QACA Contribution Purposes. Pursuant to Section 3.3(a)(5) of the Amendment, a Participant’s Compensation for QACA Contribution
purposes is determined by the provisions selected below: 

  

	 	(1)	Compensation is defined as: (check one) 

  

	 	 ̈	Form W-2 Compensation 

  

	 	 ̈	Code §3401 Compensation 

  

	 	 ̈	Safe Harbor Code §415 Compensation 

  

	 	(2)	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one)

  

	 	 ̈	Be included as Compensation 

  

	 	 ̈	Not be included as Compensation 

  

	 	(3)	The Compensation measuring period is the: (check one) 

 

	 	 ̈	Plan Year 

  

	 	 ̈	Fiscal Year ending on or within the Plan Year 

  

	 	 ̈	Calendar year ending on or within the Plan Year 

  

	 	(4)   ̈	The following categories will not be counted as Compensation: (check all that apply) 

 

	 	 ̈	A) Compensation received prior to becoming a Participant 

  

	 	 ̈	B) Compensation received while an ineligible Employee 

  

	 	 ̈	C) All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, etc.) 

 

	 	 ̈	 D) Post-Severance Compensation 1 

  

	 	 ̈	 E) Deemed 125 Compensation 1 

  

	 	 ̈	 F)
Bonuses1 

  

	 	 ̈	 G)
Overtime1 

  

	 	 ̈	 H)
Commissions1 

  

	 	 ̈	 I) Other
(describe)1                          

 

	1 	 If checked, the Plan’s definition of compensation may fail to satisfy the safe harbor requirements unless such compensation is excluded only
with respect to HCEs under paragraph (5) below. 

  

	 	(5)   ̈	The amounts excluded under (4)(D) – (I) are only excluded with respect to: (check all that apply) 

 

	 	 ̈	Highly Compensated Employees 

  

	 	 ̈	Other (cannot be a class that only includes NHCEs)
                             

 

	 	(d)	Vesting of QACA Contribution Account. Pursuant to Section 3.3(b) of the Amendment, a Participant’s Vested Interest in his or her QACA Contribution
Account will be determined by the provisions selected below: 

  

	 	(1)	The Vesting schedule for the QACA Contribution Account is: (check one) 

 

	 	 ̈	100% full and immediate 

  

	 	 ̈	2-year cliff Vesting (1 year/0%; 2 years/100%) 

  

	 	 ̈	The Vesting schedule set forth below: 

  

	 	1	Year/Period of Service             % 

 

	 	2	Years/Periods of Service 100% 

  

	 	(2)   ̈	Service Excluded for Vesting. All Service with the Employer is counted in determining a Participant’s Vested Interest in the QACA Contribution Account
except the following: (check all that apply) 

  

	 	 ̈	Service before age 18 

  

	 	 ̈	Service before the Employer maintained this Plan or a predecessor plan 

  

					
	 Post-EGTRRA Election Form
	  	Page 5	  	July 2008

	 	(e)	Usage of Forfeitures of QACA Contribution Account. If the Vesting schedule selected in Section 3.3(d) above is other than 100% full and immediate, then
pursuant to Section 3.3(c) of the Amendment, Forfeitures that are not used for the purposes described in Section 3.3(c) of the Amendment will be: (check one) 

 

	 	 ̈	Used to reduce any, or any combination of, Employer contributions, as determined by the Administrator 

 

	 	 ̈	Added to any, or any combination of, Employer contributions, as determined by the Administrator 

 

	3.4  ̈	Eligible Automatic Contribution Arrangement. Section 3.4 of the Amendment regarding an Eligible Automatic Contribution Arrangement is adopted
effective                     . 

  

	3.5  ̈	Eligible Participant’s Election for Permissible Withdrawal. Section 3.5 of the Amendment regarding a Participant’s election for a Permissible
Withdrawal is adopted effective                     . (the date cannot be earlier than the effective date of either Section 3.3 or
Section 3.4 above) 

  

									
	SIGNATURE OF THE SPONSORING EMPLOYER	 		 	
					
	By	 	 	 		 	Title	 	 
					
	Print Name	 	 	 		 	Date	 	 

  

					
	 Post-EGTRRA Election Form
	  	Page 6	  	July 2008

 Addendum 
  

	1.	generally the Friday closest to June 30 of each year, and consists of 52 weeks. However, approximately every 5 years, we have a 53 week fiscal year to align our
fiscal quarters. 

  

	2.	any non-regularly scheduled items of compensation (for example, starting bonus or finder’s fee, or other special bonuses), amounts realized from the exercise of
non-qualified stock options, any amounts contributed by the Employer, other than Pre-Tax Contributions, to any pension plan or plan of deferred compensation (including this Plan). 

 

	3.	any non-regularly scheduled items of compensation (for example, starting bonus or finder’s fee, or other special bonuses), amounts realized from the exercise of
non-qualified stock options, any amounts contributed by the Employer, other than Pre-Tax Contributions, to any pension plan or plan of deferred compensation (including this Plan). 

 

	4.	any non-regularly scheduled items of compensation (for example, starting bonus or finder’s fee, or other special bonuses), amounts realized from the exercise of
non-qualified stock options, any amounts contributed by the Employer, other than Pre-Tax Contributions, to any pension plan or plan of deferred compensation (including this Plan). 

 

	5.	any non-regularly scheduled items of compensation (for example, starting bonus or finder’s fee, or other special bonuses), amounts realized from the exercise of
non-qualified stock options, any amounts contributed by the Employer, other than Pre-Tax Contributions, to any pension plan or plan of deferred compensation (including this Plan).EX-4.3

 Exhibit 4.3 
 HEART Act of 2008 and Notice 2010-15 Amendment for the 
 Thomson Reuters
(Tax & Accounting) Services Inc. 
 Basic Prototype Defined Contribution Retirement Plan 

Plan Name Western Digital Corporation 401(k) Plan 
 This amendment (the “HEART Amendment”) to the Thomson Reuters (Tax & Accounting) Services Inc. Basic Prototype Defined Contribution Retirement Plan (the “Plan”) (formerly
known as the AccuDraft Basic Prototype Defined Contribution Retirement Plan), as approved by the Internal Revenue Service on March 31, 2008, is intended as good faith compliance with the HEART Act of 2008 and with guidance related thereto
issued by the Internal Revenue Service in Notice 2010-15. To the extent an individual Sponsoring Employer does not adopt a contrary amendment or make a contrary election, this HEART Amendment supersedes any conflicting provisions of the Plan, any
administrative policy, and/or any previously-adopted “good faith” amendment of the same subject matter, as applicable. This amendment is a “good faith” amendment, is not part of the pre-approved Plan, and, while it has not been
reviewed by the Internal Revenue Service for compliance with the HEART Act of 2008 or Notice 2010-15, the adoption of this amendment does not, pursuant to Rev. Proc. 2007-44, affect the status of reliance upon the Plan. 

Section 1. Definitions 
  

	1.1	Deemed Deferrals. The term Deemed Deferrals means, to the extent the Employer elects to make contributions to the Plan, the amount of Post-Tax or Pre-Tax
Employee Contributions a Participant is deemed to have made during his or her period of Qualified Military Service. Deemed Deferrals will be equal to the lesser of (a) the average actual Post-Tax or Pre-Tax Employee Contributions he or she made
to the Plan during the 12-month period immediately preceding his or her Qualified Military Service; or (b) if the Participant had less than 12 months of service with the Employer before commencing
Qualified Military Service, the average Post-Tax or Pre-Tax Employee Contributions the Participant made during his or her actual length of continuous service with the Employer. 

 

	1.2	Differential Wage Payment. The term Differential Wage Payments means any payment as defined in Code §3401(h) which is made by the Employer for a
remuneration period after December 31, 2008 which (a) is made to an individual with respect to any period during which an individual is performing service in the uniformed services (as defined in chapter 43 of title 38, United States
Code) while on active duty for a period of more than 30 days; and (b) represents all or a portion of the remuneration such individual would have received from the Employer if the individual was performing services for the Employer.

  

	1.3	Post-Tax or Pre-Tax Employee Contributions. The term Post-Tax or Pre-Tax Employee Contributions means any Elective Deferrals and/or Employee Voluntary
Contributions permitted under the terms of the Plan which a Participant performing Qualified Military Service would be entitled to make if the Participant was performing services for the Employer. 

 

	1.4	Qualified Military Service. The term Qualified Military Service means any service in the uniformed services (as defined in chapter 43 of title 38,
United States Code) by any individual if such individual is entitled to USERRA Reemployment Rights under such chapter with respect to such service. 

  

	1.5	Qualified Reservist. The term Qualified Reservist means an individual who is a member of a reserve component (as defined in §101 of title 37,
United States Code) and who is ordered or called to active duty after September 11, 2001 either for a period in excess of 179 days or for an indefinite period. 

 

	1.6	Qualified Reservist Distribution. The term Qualified Reservist Distribution means a distribution of Elective Deferrals made from a 401(k) plan to a
Qualified Reservist made during the period beginning on the date of the call-up order and ending at the close of the active duty period. 

  
 - 1 -

	1.7	USERRA Reemployment Rights. The term USERRA Reemployment Rights means the rights and benefits to which an individual covered under USERRA is entitled upon
his or her return from Qualified Military Service. An individual will not be entitled to USERRA Reemployment Rights if (a) such individual did not provide advance notice of his or her military service to the Employer; or (b) such
individual had more than five years of cumulative Qualified Military Service measured from his or her date of hire to his or her date of return to employment with the Employer. 

 Section 2. Death Benefits 
  

	2.1	Deemed Reemployment Date. A Participant who dies on or after January 1, 2007 while performing Qualified Military Service will be deemed (a) to have
resumed employment with the Employer as of the day preceding the date of his or her death (the “Deemed Reemployment Date” for purposes of this Section); and (b) to have Terminated Employment on the date of his or her death.

  

	2.2	Additional Benefits. To the extent the Plan provides for (a) accelerated vesting upon a Participant’s death, (b) ancillary life insurance
benefits, and (c) any other benefits that are contingent upon the Participant’s death, then an individual described in Section 2.1 will be provided with such benefits. Such benefits must be provided to all such similarly-situated individuals in a uniform, non-discriminatory manner. 

  

	2.3	Employer Contributions. An individual described in Section 2.1 will not receive any additional contributions under the terms of the Plan unless this
box  ̈ is checked, in which event any such additional contributions will be provided effective
                         (must be on or after January 1, 2007) on a reasonably equivalent basis to all such similarly
situated individuals in accordance with the following provisions: 

  

	 	(a)	If the Plan is a money purchase plan or a profit sharing plan without a 401(k) feature, then the Employer will make a contribution on behalf of such individual which is
equal to the contribution that would have otherwise been made under the terms of the Plan on such individual’s behalf had he or she actually been reemployed by the Employer on the date of such individual’s death, based on the Compensation
such individual would have received from the Employer during his or her period of Qualified Military Service. 

  

	 	(b)	If the Plan is a profit sharing plan with a 401(k) feature, then (1) the Employer will make a Non-Elective Contribution on behalf of such individual which is equal
to the Non-Elective Contribution that would have otherwise been made under the terms of the Plan on such individual’s behalf had he or she actually been reemployed by the Employer on the date of such individual’s death, based on the
Compensation such individual would have received from the Employer during his or her period of Qualified Military Service; and (2) the Employer will make a Matching Contribution on behalf of such individual which is equal to the Matching
Contribution that would have otherwise been made under the terms of the Plan on such individual’s behalf had he or she actually been reemployed by the Employer on the date of such individual’s death, based on such individual’s Deemed
Deferrals. 

  

	2.4	Vesting Service. An individual who is described in Section 2.1 will, upon his or her Deemed Reemployment Date, receive credit for Vesting purposes with
respect to his or her period of Qualified Military Service. 

 Section 3. Disability Benefits 

 

	3.1	Deemed Reemployment Date. If this box  ̈ is checked, then effective
                         (must be on or after January 1, 2007), a Participant who suffers a Disability while
performing Qualified Military Service will be deemed (a) to have resumed employment with the Employer as of the day preceding the date of his or her Disability (the “Deemed Reemployment Date” for purposes of this Section); and
(b) to have Terminated Employment on the date of his or her Disability. 

  

	3.2	Employer Contributions. An individual described in Section 3.1 will not receive any additional contributions under the terms of the Plan unless this
box  ̈ is checked, in which event any such additional contributions will be provided effective
                         (must be on or after January 1, 2007) on a reasonably equivalent basis to all such similarly
situated individuals in accordance with the following provisions: 

  
 - 2 -

	 	(a)	If the Plan is a money purchase plan or a profit sharing plan without a 401(k) feature, then the Employer will make a contribution on behalf of such individual which is
equal to the contribution that would have otherwise been made under the terms of the Plan on such individual’s behalf had he or she actually been employed by the Employer on the date of such individual’s Disability, based on the
Compensation such individual would have received from the Employer during his or her period of Qualified Military Service. 

  

	 	(b)	If the Plan is a profit sharing plan with a 401(k) feature, then (1) the Employer will make a Non-Elective Contribution on behalf of such individual which is equal
to the Non-Elective Contribution that would have otherwise been made under the terms of the Plan on such individual’s behalf had he or she actually been employed by the Employer on the date of such individual’s Disability, based on the
Compensation such individual would have received from the Employer during his or her period of Qualified Military Service; and (2) the Employer will make a Matching Contribution on behalf of such individual which is equal to the Matching
Contribution that would have otherwise been made under the terms of the Plan on such individual’s behalf had he or she actually been employed by the Employer on the date of such individual’s Disability, based on such individual’s
Deemed Deferrals. Alternatively, if this box  ̈ is checked and a Participant is permitted to make Post-Tax or Pre-Tax Employee Contributions for periods of Qualified Military Service, then
the Matching Contribution will be based on the actual Post-Tax or Pre-Tax Employee Contributions made to the Plan by the Participant. 

  

	3.3	Vesting Service. An individual described in Section 3.1 will not be entitled to credit for Vesting purposes with respect to the period of Qualified Military
Service unless this box  ̈ is checked, in which event such Vesting credit will be applied to all similarly-situated individuals in a uniform, non-discriminatory manner.

 Section 4. Differential Wage Payments 

 

	4.1	Employee Status. Effective January 1, 2009, an individual receiving Differential Wage Payments from the Employer will be treated as an Employee of the
Employer making such Differential Wage Payments, except as otherwise provided under Section 5 below. 

  

	4.2	Compensation. The term Compensation as used in the Plan will not include any amounts paid by the Employer as a Differential Wage Payment, and the
Plan’s definition of Compensation will not fail to satisfy Code §414(s) merely because such payments are excluded from the Plan’s definition of Compensation. Notwithstanding the foregoing, if this box  ̈ is checked, the Employer elects to treat Differential Wage Payments as Compensation for Plan purposes effective
                         (must be on or after January 1, 2009) (but only to the extent the payments do not exceed the
amount the individual would have received had he or she continued to perform services for the Employer). Selection of this option does not preclude treatment of any payments which may have been made to Participants as Compensation under the Plan
during a prior period of military leave 

  

	4.3	Code §415(c)(3) Compensation. Effective January 1, 2009, the term Code §415(c)(3) Compensation as used in the Plan will include any amounts
paid by the Employer as a Differential Wage Payment (but only to the extent the payments do not exceed the amount the individual would have received had he or she continued to perform services for the Employer). 

Section 5. Special Distribution Rules 
  

	5.1	Qualified Reservist Distributions. If this box  ̈ is checked then Qualified Reservist Distributions
may be made from the Plan, effective                          (must be on or after January 1, 2007), and all
references in the Plan restricting Qualified Reservist Distributions to individuals ordered or called to active duty before December 31, 2007 are removed effective December 31, 2007. 

  
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	5.2	Active Duty Severance Distributions. If this box  ̈ is checked and the Plan is a profit sharing plan
with a 401(k) feature, then effective                          (must be on or after January 1, 2009), an individual
performing service in the uniformed services (as defined in chapter 43 of title 38, United States Code) while on active duty for a period of more than 30 days will be treated as having incurred a severance from employment under Code
§401(k)(2)(B)(i)(I), and may elect a distribution of some or all of his or her Elective Deferral accounts (including Roth Elective Deferrals), subject to the following provisions: 

 

	 	(a)	If a Participant receives a distribution pursuant to this Section 5.2, he or she will be barred from making Elective Deferrals and/or Employee Contributions for a
period of 6 months after the distribution. 

  

	 	(b)	An individual who is considered an Employee because he or she is receiving Differential Wage Payments will still be treated as having incurred a severance from
employment for purposes of this Section 5.2. 

  

	 	(c)	The availability of such distribution shall not cause any Participant to be treated as having incurred a severance from employment for any other purpose under the Plan
or any other Code section. 

  

	 	(d)	If a Participant who takes a distribution pursuant to this Section 5.2 is considered to have Terminated Employment under the terms of the Plan, such individual is
eligible for all distribution options available upon Termination of Employment under the Plan, and not this Section 5.2. 

  

	 	(e)	If a Participant is eligible to receive a Qualified Reservist Distribution and a distribution under this Section 5.2, any distribution of some or all of his or her
Elective Deferral Accounts (including Roth Elective Deferrals) that meets the definition of a Qualified Reservist Distribution will be treated as a Qualified Reservist Distribution rather than a distribution under this Section 5.2.

  

	 	(f)	Any distribution made pursuant to this Section 5.2 is an Eligible Rollover Distribution under the terms of the Plan unless one of the exceptions (other than the
exception for hardship distributions under Code §401(k)(2)(B)(i)(IV)) listed under Code §402(c)(4) applies. 

  

	 	(g)	Nothing contained in this Section will affect a Participant’s right to take other in-service distributions (including hardship distributions) to the extent he or
she is eligible for such distributions under the terms of the Plan. 

 Section 6. Signature Provisions 

 

	6.1	Thomson Reuters (Tax & Accounting) Services Inc.  

  

							
		 	 By
	  	 /s/ Donald C. Whitmire
	  	            Date: September 27, 2010
		 		  	Donald C. Whitmire	  	

  

	6.2	Signature of the Sponsoring Employer (only required if any boxes in this amendment are checked) 

 

									
		 	
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