Document:

exv4w1

Exhibit 4.1

NCI 401(k) PROFIT SHARING PLAN

(January 1, 2010 Restatement)

 

 

TABLE OF CONTENTS

	 	 	 	 	 

	PREAMBLE
	 	 	1	 
	 
	 	 	 	 
	ARTICLE I DEFINITIONS AND INTERPRETATION
	 	 	2	 
	 
	 	 	 	 
	1.1 Plan Definitions
	 	 	2	 
	1.2 Interpretation
	 	 	10	 
	 
	 	 	 	 
	ARTICLE II SERVICE
	 	 	11	 
	 
	 	 	 	 
	2.1 Special Definitions
	 	 	11	 
	2.2 Crediting of Hours of Service
	 	 	12	 
	2.3 Limitations on Crediting of Hours of Service
	 	 	13	 
	2.4 Department of Labor Rules
	 	 	14	 
	2.5 Crediting of “Continuous Service”
	 	 	14	 
	2.6 Crediting Eligibility Service
	 	 	14	 
	2.7 Years of Vesting Service
	 	 	14	 
	2.8 Exclusion of Vesting Service Earned Following a Break for
Determining Vested Interest in Prior Account
	 	 	14	 
	2.9 Crediting of Hours of Service with Respect to Short
“Computation Periods”
	 	 	15	 
	2.10 Crediting of Service on Transfer or Amendment
	 	 	15	 
	 
	 	 	 	 
	ARTICLE III ELIGIBILITY
	 	 	16	 
	 
	 	 	 	 
	3.1 Eligibility
	 	 	16	 
	3.2 Transfers of Employment
	 	 	16	 
	3.3 Reemployment
	 	 	16	 
	3.4 Notification Concerning New Eligible Employees
	 	 	16	 
	3.5 Effect and Duration
	 	 	17	 
	 
	 	 	 	 
	ARTICLE IV 401(K) CONTRIBUTIONS
	 	 	18	 
	 
	 	 	 	 
	4.1 401(K) Contributions
	 	 	18	 
	4.2 Amount of 401(K) Contributions
	 	 	18	 
	4.3 Catch-Up 401(K) Contributions
	 	 	18	 
	4.4 Contributions Limited to Effectively Available
Compensation
	 	 	19	 
	4.5 Amendments to Reduction Authorization
	 	 	19	 
	4.6 Suspension of 401(K) Contributions
	 	 	19	 
	4.7 Resumption of 401(K) Contributions
	 	 	20	 
	4.8 Delivery of 401(K) Contributions
	 	 	20	 
	4.9 Vesting of 401(K) Contributions
	 	 	20	 
	 
	 	 	 	 
	ARTICLE V AFTER-TAX AND ROLLOVER CONTRIBUTIONS
	 	 	21	 
	 
	 	 	 	 
	5.1 After-Tax Contributions
	 	 	21	 
	5.2 Rollover Contributions
	 	 	21	 
	5.3 Direct Rollovers to Plan
	 	 	21	 

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	5.4 Participant Rollovers to Plan
	 	 	22	 
	5.5 Restrictions on Rollover Contributions
	 	 	22	 
	5.6
Treatment of After-Tax Contributions that are Rolled
Over to the Plan
	 	 	23	 
	5.7 Vesting of After-Tax Contributions and Rollover
Contributions
	 	 	23	 
	 
	 	 	 	 
	ARTICLE VI EMPLOYER CONTRIBUTIONS
	 	 	24	 
	 
	 	 	 	 
	6.1 Contribution Period
	 	 	24	 
	6.2 Qualified Nonelective Contributions
	 	 	24	 
	6.3 Allocation of Qualified Nonelective Contributions
	 	 	24	 
	6.4 Amount and Allocation of Matching Contributions
	 	 	25	 
	6.5 Additional Profit-Sharing Matching Contributions
	 	 	25	 
	6.6 Limits On Matching Contributions
	 	 	26	 
	6.7 Verification of Amount of Employer Contributions By the
Sponsor
	 	 	26	 
	6.8 Payment of Employer Contributions
	 	 	26	 
	6.9 Allocation Requirements for Employer Contributions
	 	 	27	 
	6.10
Exceptions to Allocation Requirements for Employer
Contributions
	 	 	27	 
	6.11 Vesting of Employer Contributions
	 	 	27	 
	6.12 100% Vesting Events
	 	 	28	 
	6.13 Election of Former Vesting Schedule
	 	 	28	 
	6.14 Forfeitures to Reduce Employer Contributions
	 	 	29	 
	 
	 	 	 	 
	ARTICLE VII LIMITATIONS ON CONTRIBUTIONS
	 	 	30	 
	 
	 	 	 	 
	7.1 Definitions
	 	 	30	 
	7.2 Code Section 402(G) Limit
	 	 	37	 
	7.3
Distribution of “Excess Deferrals”
	 	 	38	 
	7.4 Limitation on 401(K) Contributions of Highly Compensated
Employees — ADP Test
	 	 	38	 
	7.5
Determination and Allocation of “Excess Contributions”
Among Highly Compensated Employees
	 	 	40	 
	7.6
Treatment of “Excess Contributions”
	 	 	41	 
	7.7 Limitation on Contributions of Highly Compensated
Employees — ACP Test
	 	 	42	 
	7.8 Determination and Allocation of Excess Aggregate
Contributions Among Highly Compensated Employees
	 	 	43	 
	7.9
Treatment of “Excess Aggregate Contributions”
	 	 	44	 
	7.10 Treatment of Forfeited Matching Contributions
	 	 	45	 
	7.11 Determination of Income or Loss
	 	 	45	 
	7.12 Code Section 415 Limitations on Crediting of Contributions
and Forfeitures
	 	 	45	 

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	7.13 Application of Code Section 415 Limitations Where
Participant is Covered Under Other Qualified Defined
Contribution Plan
	 	 	46	 
	7.14 Scope of Limitations
	 	 	47	 
	 
	 	 	 	 
	ARTICLE
VIII TRUST FUNDS AND ACCOUNTS
	 	 	48	 
	 
	 	 	 	 
	8.1 Investment Funds
	 	 	48	 
	8.2 Loan Investment Fund
	 	 	48	 
	8.3 Income on Trust
	 	 	48	 
	8.4 Accounts
	 	 	48	 
	8.5 Sub-Accounts
	 	 	49	 
	 
	 	 	 	 
	ARTICLE IX LIFE INSURANCE CONTRACTS
	 	 	50	 
	 
	 	 	 	 
	9.1 No Life Insurance Contracts
	 	 	50	 
	 
	 	 	 	 
	ARTICLE X
DEPOSIT AND INVESTMENT OF CONTRIBUTIONS
	 	 	51	 
	 
	 	 	 	 
	10.1 Future Contribution Investment Elections
	 	 	51	 
	10.2 Deposit of Contributions
	 	 	51	 
	10.3 Election to Transfer Between Funds
	 	 	51	 
	10.4 404(C) Protection
	 	 	52	 
	10.5 Voting and Tendering Employer Stock
	 	 	52	 
	10.6 Special Rules Relating to Transactions by Certain Officers,
Directors and Shareholders
	 	 	53	 
	10.7 Restrictions on Investments
	 	 	53	 
	 
	 	 	 	 
	ARTICLE XI CREDITING AND VALUING ACCOUNTS
	 	 	54	 
	 
	 	 	 	 
	11.1 Crediting Accounts
	 	 	54	 
	11.2 Valuing Accounts
	 	 	54	 
	11.3 Plan Valuation Procedures
	 	 	54	 
	11.4 Unit Accounting Permitted
	 	 	54	 
	11.5 Finality of Determinations
	 	 	54	 
	11.6 Notification
	 	 	55	 
	 
	 	 	 	 
	ARTICLE XII LOANS
	 	 	56	 
	 
	 	 	 	 
	12.1 Application for Loan
	 	 	56	 
	12.2 Collateral for Loan
	 	 	56	 
	12.3 Reduction of Account Upon Distribution
	 	 	56	 
	12.4 Legal Requirements Applicable to Plan Loans
	 	 	57	 
	12.5 Administration of Loan Investment Fund
	 	 	58	 
	12.6 Default
	 	 	59	 
	12.7 Deemed Distribution Under Code Section 72(p)
	 	 	59	 
	12.8 Treatment of Outstanding Balance of Loan Deemed
Distributed Under Code Section 72(P)
	 	 	59	 
	12.9 Special Rules Applicable to Loans
	 	 	60	 
	12.10 Prior Loans
	 	 	61	 

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	ARTICLE XIII WITHDRAWALS WHILE EMPLOYED
	 	 	62	 
	 
	 	 	 	 
	13.1 Non-Hardship Withdrawals of After-Tax Contributions
	 	 	62	 
	13.2 Non-Hardship Withdrawals of Rollover Contributions
	 	 	62	 
	13.3 Non-Hardship Withdrawals of Restricted Contributions
	 	 	62	 
	13.4 Non-Hardship Withdrawals of Matching Contributions
	 	 	62	 
	13.5 Overall Limitations on Non-Hardship Withdrawals
	 	 	62	 
	13.6 Hardship Withdrawals
	 	 	63	 
	13.7 Hardship Determination
	 	 	63	 
	13.8 Satisfaction of Necessity Requirement for Hardship
Withdrawals
	 	 	64	 
	13.9 Conditions and Limitations on Hardship Withdrawals
	 	 	64	 
	13.10
Order of Withdrawal from a Participant’s Sub-Accounts
	 	 	65	 
	13.11 Withdrawals From Robertson Investment Sub-Account
	 	 	65	 
	 
	 	 	 	 
	ARTICLE
XIV TERMINATION OF EMPLOYMENT AND
SETTLEMENT DATE
	 	 	66	 
	 
	 	 	 	 
	14.1 Termination of Employment and Settlement Date
	 	 	66	 
	14.2 Separate Accounting for Non-Vested Amounts
	 	 	66	 
	14.3 Disposition of Non-Vested Amounts
	 	 	66	 
	14.4 Treatment of Forfeited Amounts
	 	 	67	 
	14.5 Recrediting of Forfeited Amounts
	 	 	67	 
	 
	 	 	 	 
	ARTICLE XV DISTRIBUTIONS
	 	 	69	 
	 
	 	 	 	 
	15.1 Distributions to Participants
	 	 	69	 
	15.2 Voluntary Elective Transfers
	 	 	69	 
	15.3 Distributions to Beneficiaries
	 	 	69	 
	15.4 Code Section 401(A)(9) Requirements
	 	 	70	 
	15.5 Cash Outs and Participant Consent
	 	 	71	 
	15.6 Automatic Rollover of Mandatory Distributions
	 	 	71	 
	15.7 Required Commencement of Distribution
	 	 	72	 
	15.8 Reemployment of a Participant
	 	 	72	 
	15.9 Restrictions on Alienation
	 	 	72	 
	15.10 Facility of Payment
	 	 	72	 
	15.11 Inability to Locate Payee and Non-Negotiated Checks
	 	 	73	 
	15.12 Distribution Pursuant to Qualified Domestic Relations
Orders
	 	 	74	 
	 
	 	 	 	 
	ARTICLE
XVI FORM OF PAYMENT
	 	 	75	 
	 
	 	 	 	 
	16.1 Form of Payment
	 	 	75	 
	16.2 Direct Rollover
	 	 	75	 
	16.3 Notice Regarding Form of Payment
	 	 	76	 
	16.4
Distribution in the Form of Employer Stock
	 	 	76	 
	 
	 	 	 	 
	ARTICLE XVII BENEFICIARIES
	 	 	77	 
	 
	 	 	 	 
	17.1 Designation of Beneficiary
	 	 	77	 

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	17.2 Spousal Consent Requirements
	 	 	77	 
	17.3 Revocation of Beneficiary Designation Upon Divorce
	 	 	77	 
	 
	 	 	 	 
	ARTICLE XVIII ADMINISTRATION
	 	 	79	 
	 
	 	 	 	 
	18.1 Authority of The Sponsor
	 	 	79	 
	18.2 Discretionary Authority
	 	 	79	 
	18.3 Action of the Sponsor
	 	 	80	 
	18.4 Claims Review Procedure
	 	 	80	 
	18.5 Special Rules Applicable to Claims Related to Investment
Errors
	 	 	81	 
	18.6 Qualified Domestic Relations Orders
	 	 	82	 
	18.7 Indemnification
	 	 	82	 
	18.8 Prudent Man Standard of Care
	 	 	82	 
	18.9 Actions Binding
	 	 	82	 
	 
	 	 	 	 
	ARTICLE XIX AMENDMENT AND TERMINATION
	 	 	83	 
	 
	 	 	 	 
	19.1 Amendment by Plan Sponsor
	 	 	83	 
	19.2 Amendment by Volume Submitter Practitioner
	 	 	83	 
	19.3 Limitation on Amendment
	 	 	84	 
	19.4 Termination
	 	 	84	 
	19.5 Inability to Locate Payee on Plan Termination
	 	 	85	 
	19.6 Reorganization
	 	 	86	 
	19.7 Withdrawal of an Employer
	 	 	86	 
	 
	 	 	 	 
	ARTICLE
XX ADOPTION BY OTHER ENTITIES
	 	 	87	 
	 
	 	 	 	 
	20.1 Adoption by Related Companies
	 	 	87	 
	20.2 Effective Plan Provisions
	 	 	87	 
	 
	 	 	 	 
	ARTICLE XXI MISCELLANEOUS PROVISIONS
	 	 	88	 
	 
	 	 	 	 
	21.1 No Commitment as to Employment
	 	 	88	 
	21.2 Benefits
	 	 	88	 
	21.3 No Guarantees
	 	 	88	 
	21.4 Expenses
	 	 	88	 
	21.5 Precedent
	 	 	88	 
	21.6 Duty to Furnish Information
	 	 	89	 
	21.7 Merger, Consolidation, or Transfer of Plan Assets
	 	 	89	 
	21.8 Condition on Employer Contributions
	 	 	89	 
	21.9
Return of Contributions to an Employer
	 	 	89	 
	21.10 Validity of Plan
	 	 	90	 
	21.11 Trust Agreement
	 	 	90	 
	21.12 Parties Bound
	 	 	90	 
	21.13 Application of Certain Plan Provisions
	 	 	90	 
	21.14 Merged Plans
	 	 	90	 
	21.15 Transferred Funds
	 	 	91	 
	21.16 Veterans Reemployment Rights
	 	 	91	 

v

 

	 	 	 	 	 

	21.17 Delivery of Cash Amounts
	 	 	91	 
	21.18 Written Communications
	 	 	91	 
	21.19 Trust to Trust Transfer
	 	 	92	 
	21.20 Plan Correction Procedures
	 	 	92	 
	 
	 	 	 	 
	ARTICLE XXII TOP-HEAVY PROVISIONS
	 	 	93	 
	 
	 	 	 	 
	22.1 Definitions
	 	 	93	 
	22.2 Applicability
	 	 	94	 
	22.3 Minimum Employer Contribution
	 	 	95	 
	22.4 Accelerated Vesting
	 	 	95	 
	22.5 Exclusion Of Collectively-Bargained Employees
	 	 	96	 
	 
	 	 	 	 
	ADDENDUM A
	 	 	97	 
	 
	 	 	 	 
	ADDENDUM B
	 	 	98	 
	 
	 	 	 	 
	ADDENDUM C
	 	 	99	 
	 
	 	 	 	 
	FINAL 411(A) REGULATIONS COMPLIANCE APPENDIX
	 	 	100	 
	 
	 	 	 	 
	415 COMPLIANCE APPENDIX
	 	 	101	 
	 
	 	 	 	 
	PPA, HEART, AND WRERA COMPLIANCE APPENDIX
	 	 	107	 

vi

 

PREAMBLE

The NCI 401(k) Profit Sharing Plan, originally effective as of January 15, 1992, is hereby amended
and restated in its entirety. This amendment and restatement shall be effective as of January 1,
2010. The Plan, as amended and restated hereby, is intended to qualify as a profit-sharing plan
under Code Section 401(a), and includes a cash or deferred arrangement that is intended to qualify
under Code Section 401(k). The Plan is maintained for the exclusive benefit of eligible Employees
and their Beneficiaries.

Notwithstanding any other provision of the Plan to the contrary, a Participant’s vested interest in
his Account under the Plan on and after the effective date of this amendment and restatement shall
be not less than his vested interest in his account on the day immediately preceding the effective
date. Any provision of the Plan that restricted or limited withdrawals, loans, or other
distributions, or otherwise required separate accounting with respect to any portion of a
Participant’s Account immediately prior to the later of the effective date of this amendment and
restatement or the date this amendment and restatement is adopted and the elimination of which
would adversely affect the qualification of the Plan under Code Section 401(a) shall continue in
effect with respect to such portion of the Participant’s Account as if fully set forth in this
amendment and restatement.

The Plan also includes assets previously transferred from other plans that were merged into the
Plan. In addition to the provisions otherwise set forth in the Plan, the provisions in effect
under such other plans prior to the date such plans were merged into the Plan, as contained in
Addenda to the Plan, shall continue in effect.

1

 

ARTICLE I

DEFINITIONS AND INTERPRETATION

	1.1	 	Plan Definitions

As used herein, the following words and phrases have the meanings hereinafter set forth, unless a
different meaning is plainly required by the context:

An “Account” means the account maintained by the Trustee in the name of a Participant that
reflects his interest in the Trust and any Sub-Accounts maintained thereunder, as provided in
Article VIII.

An “Additional Profit-Sharing Matching Contribution” means any Matching
Contribution made to the Plan at an Employer’s discretion in addition to the Employer’s Regular
Matching Contribution as provided in Article VI.

An “Administrative Delegate” means one or more persons or institutions to which the
Administrator has delegated certain administrative functions pursuant to a written agreement.

The “Administrator” means the Sponsor unless the Sponsor designates another person or persons to
act as such.

An “After-Tax Contribution” means any after-tax employee contribution made by a Participant to
the Plan as may be permitted under Article V or as may have been permitted under the terms of the
Plan prior to this amendment and restatement or any after-tax employee contribution made by a
Participant to another plan that is transferred directly to the Plan. After-tax employee
contributions that are rolled over to the Plan in accordance with the provisions of Article V are
not treated as After-Tax Contributions hereunder.

The “Beneficiary” of a Participant means the person or persons entitled under the provisions of
the Plan to receive distribution hereunder in the event the Participant dies before receiving
distribution of his entire interest under the Plan.

A Participant’s “Benefit Payment Date” means the first day on which all events have occurred
which entitle the Participant to receive payment of his benefit.

A “Break in Service” means any “computation period” (as defined in Section 2.1 for purposes of
determining years of Vesting Service) during which an Employee completes no more than 500 Hours of
Service except that no Employee shall incur a Break in Service solely by reason of temporary
absence from work not exceeding 12 months resulting from illness, layoff, or other cause if
authorized in advance by an Employer or a

2

 

Related Company pursuant to its uniform leave policy, if his employment shall not otherwise
be terminated during the period of such absence.

A “Catch-Up 401(k) Contribution” means any 401(k) Contribution made on behalf of a Participant
that is in excess of an applicable Plan limit and is made pursuant to, and is intended to comply
with, Code Section 414(v).

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

The “Compensation” of a Participant for any period means the wages as defined in Code Section
3401(a), paid to him for such period for services as a Covered Employee that would be used for
purposes of income tax withholding at the source, determined without regard to any rules that limit
compensation included in wages based on the nature or location of the employment or services
performed; provided, however, that Compensation shall only include amounts actually paid to a
Covered Employee with respect to the portion of the Plan Year that the Covered Employee was an
Eligible Employee.

Notwithstanding the foregoing, Compensation shall not include the following:

	 	•	 	reimbursements and other expense allowances, fringe benefits, moving expenses, deferred
compensation, and welfare benefits;
	 
	 	•	 	amounts realized from the exercise of any non-qualified stock option, or when
restricted stock (or property) held by the Participant either becomes freely transferable or
is no longer subject to a substantial risk of forfeiture and amounts realized from the sale,
exchange, or other disposition of stock acquired under a qualified stock option; and
	 
	 	•	 	severance pay, including severance pay referred to as early retirement package
compensation, and income from the exercise of stock options.

Compensation includes (i) any elective deferral, as defined in Code Section 402(g)(3), (ii) any
amount contributed or deferred by the Employer at the Participant’s election which is not
includable in the Participant’s gross income by reason of Code Section 125, 132(f)(4), or 457, and
(iii) certain contributions described in Code Section 414(h)(2) that are picked up by the employing
unit and treated as employer contributions. Such amounts shall be included in Compensation only to
the extent that they would otherwise have been included in Compensation as defined above.

If a Participant’s employment terminates, Compensation does not include amounts received by the
Participant following such termination except amounts paid within 2 1/2 months after severance from
employment if such amounts (1) would otherwise have been

3

 

paid to the Participant in the course of his employment and are regular compensation for services
during the Participant’s regular working hours, compensation for services outside the Participant’s
regular working hours (such as overtime or shift differential pay), commissions, bonuses, or other
similar compensation or (2) are payments for accrued bona fide sick, vacation or other leave, but
only if the Participant would have been able to use such leave if his employment had continued.

In no event, however, shall the Compensation of a Participant taken into account under the Plan for
any Plan Year exceed the limit in effect under Code Section 401(a)(17) ($200,000 for Plan Years
beginning in 2002, subject to adjustment annually as provided in Code Sections 401(a)(17)(B) and
415(d); provided, however, that the dollar increase in effect on January 1 of any calendar year, if
any, is effective for Plan Years beginning in such calendar year). If the Compensation of a
Participant is determined over a period of time that contains fewer than 12 calendar months, then
the annual compensation limitation described above shall be adjusted with respect to that
Participant by multiplying the annual compensation limitation in effect for the Plan Year by a
fraction the numerator of which is the number of full months in the period and the denominator of
which is 12; provided, however, that no proration is required for a Participant who is covered
under the Plan for less than one full Plan Year if the formula for allocations is based on
Compensation for a period of at least 12 months.

Notwithstanding the foregoing, for purposes of determining a Participant’s 401(k) Contributions
and Matching Contributions, Compensation in excess of the limit in effect under Code Section
401(a)(17) for the Plan Year may be taken into account.

A “Contribution Period” means the period specified in Article VI for which Employer Contributions
shall be made.

A “Covered Employee” means any Employee of an Employer. Notwithstanding the foregoing, the
term “Covered Employee” shall not include the following:

	 	•	 	any individual with respect to whom an Employer does not withhold income or employment
taxes and file Form W-2 (or any replacement Form) with the Internal Revenue Service because
such individual has executed a contract, letter of agreement, or other document acknowledging
his status as an independent contractor who is not entitled to benefits under the Plan or is
otherwise not classified by his Employer as a common law employee, even if such individual is
later adjudicated to be a common law employee of his Employer, unless and until the Employer
extends coverage to such individual;
	 
	 	•	 	any Leased Employee;
	 
	 	•	 	any nonresident alien who does not receive United States source income; and
	 
	 	•	 	any Self-Employed Individual.

4

 

The term “Covered Employee” shall include any Employee who is covered by a collective
bargaining agreement with the Employer only if and to the extent such collective
bargaining agreement provides for coverage under the Plan.

“Disabled” means any medically determinable physical or mental impairment which results in an
inability to engage in any substantial gainful activity by reason thereof and which may be
expected to result in death or which has lasted or can be expected to last for a continuous
period of not less than 12 months. The permanence and degree of such impairment must be
supported by medical evidence. Disability will be determined by a physician appointed by the
Administrator.

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

An “Eligible Employee” means any Covered Employee who has met the eligibility requirements
of Article III to participate in the Plan.

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

An “Employee” means any common law employee of an Employer or a Related Company, any
Self-Employed Individual, and any Leased Employee.

An “Employer” means the Sponsor and any entity which has adopted the Plan as may be provided under
Article XX.

An “Employer Contribution” means the amount, if any, that an Employer contributes to the Plan on
behalf of its Eligible Employees in accordance with the provisions of Article VI or Article XXII
and that an Eligible Employee may not elect instead to receive in cash.

An “Enrollment Date” means the first day of the Plan Year quarter immediately following the date
the Covered Employee first satisfies the requirements of Section 3.1.

“ERISA” means the Employee Retirement Income Security Act of 1974, as amended from time to
time. Reference to a section of ERISA includes such section and any

5

 

comparable section or sections of any future legislation that amends, supplements, or
supersedes such section.

A “401(k) Contribution” means any amount contributed to the Plan on behalf of a Participant
that the Participant could elect to receive in cash, but that the Participant elects to have
contributed to the Plan in accordance with the provisions of Article IV.

A “Highly Compensated Employee” means any Covered Employee who is a “highly compensated active
employee” as defined hereunder.

A “highly compensated active employee” includes any Covered Employee who performs services for an
Employer or any Related Company during the Plan Year and who (i) was a five percent owner at any
time during the Plan Year or the “look back year” or (ii) received “compensation” from the
Employers and Related Companies during the “look back year” in excess of the dollar amount in
effect under Code Section 414(q)(1)(B)(i) adjusted pursuant to Code Section 415(d) (e.g., $80,000
for “look back years” beginning in 1997, adjusted using as the base period the calendar quarter
ending September 30, 1996).

The determination of who is a Highly Compensated Employee hereunder shall be made in accordance
with the provisions of Code Section 414(q) and regulations issued thereunder.

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

	 	•	 	An Employee’s “compensation” means his “415 compensation” as defined in Section
7.1.
	 
	 	•	 	The “look back year” means the 12-month period immediately preceding the Plan Year.

An “Hour of Service” with respect to an Employee means each hour, if any, that may be credited to
him in accordance with the provisions of Article II.

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

A “Leased Employee” means any person (other than an “excludable leased employee”) who performs
services for an Employer or a Related Company (the “recipient”) (other than an employee of the
“recipient”) pursuant to an agreement between the “recipient” and any other person (the “leasing
organization”) on a substantially full-time basis for a period of at least one year, provided
that such services are performed under primary

6

 

direction of or control by the “recipient”. An “excludable leased employee” means any Leased
Employee of the “recipient” who is (a) covered by a money purchase pension plan maintained by the
“leasing organization” which provides for (i) a nonintegrated employer contribution on behalf of
each participant in the plan equal to at least ten percent of 415 compensation (as defined in
Section 7.1), (ii) full and immediate vesting, and (iii) immediate participation by employees of
the “leasing organization” or (b) performs substantially all of his services for the “leasing
organization” or (c) whose compensation from the “leasing organization” in each Plan Year during
the four-year period ending with the Plan Year is less than $1,000. Notwithstanding the foregoing,
a person shall not be treated as an “excludable leased employee” if Leased Employees (including any
individual who would otherwise be considered an “excludable leased employee”) constitute more than
20 percent of the “recipient’s” nonhighly compensated work force. For purposes of this Section,
contributions or benefits provided to a Leased Employee by the “leasing organization” that are
attributable to services performed for the “recipient” shall be treated as provided by the
“recipient”.

Notwithstanding the foregoing, if any person who performed services for a “recipient” pursuant to
an agreement between the “recipient” and the “leasing organization” becomes a Covered Employee, all
service performed by such person for the “recipient” shall be treated as employment with an
Employer as an Employee, even if performed on less than a full-time basis, for less than a full
year, or while an “excludable leased employee.”

A “Matching Contribution” means any Employer Contribution made to the Plan on account of a
Participant’s 401(k) Contributions as provided in Article VI, including Regular Matching
Contributions and Additional Profit-Sharing Matching Contributions.

The “Normal Retirement Date” of an Employee means the date he attains age 65.

A “Participant” means any person who has satisfied the requirements of Article III to become an
Eligible Employee and who has an Account in the Trust.

The “Plan” means the NCI 401(k) Profit Sharing Plan, as from time to time in effect.

A “Plan Year” means the 12-consecutive-month period ending each December 31.

A “Predecessor Employer” means any company that is a predecessor organization to an Employer under
the Code, provided that the Employer maintains a plan of such predecessor organization. In
addition, the following shall be treated as Predecessor Employer(s) for purposes of crediting
Eligibility and Vesting Service under the Plan: (i) each entity with respect to which Employees’
service was recognized under the Plan prior to the restatement in 2001, (ii) Metal Building
Components, Inc. and its operating subsidiaries, (iii) Doublecote L.L.C., (iv) Midland Metals,
Inc., (v) Able Manufacturing & Wholesale Garage Door Co., and (vi) Heritage Building Systems, Inc.
(vii)

7

 

Steelbuilding.com, Inc, (viii) Robertson-Ceco Corporation and its operating subsidiaries, and (ix)
Garco Building Systems, Inc.

A “Qualified Nonelective Contribution” means any Employer Contribution made to the Plan as provided
in Article VI that is 100 percent vested when made and may be taken into account to satisfy the
limitations on 401(k) Contributions and/or Matching Contributions made by or on behalf of Highly
Compensated Employees under Article VII.

A “Regular Matching Contribution” means any Matching Contribution made to the Plan at the rate
specified in Article VI, other than an Additional Profit-Sharing Matching Contribution.

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

A Participant’s “Required Beginning Date” means the following:

	 	•	 	for a Participant who is not a “five percent owner”, April 1 of the calendar year
following the calendar year in which occurs the later of the Participant’s (i) attainment
of age 70 1/2 or (ii) retirement.
	 
	 	•	 	for a Participant who is a “five percent owner”, April 1 of the calendar year
following the calendar year in which the Participant attains age 70 1/2.

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

A “Robertson-Ceco Prior Employer Contribution Sub-Account” means an individual sub-account which
includes the Matching Account, the frozen Robertson ESOP Account, the frozen Robertson Matching
Account, the frozen Profit Sharing Account and the frozen Discretionary Account which was
transferred from the Robertson Ceco Savings Plan on behalf of a former employee of Robertson-Ceco
Corporation who became a Participant in the Plan on August 1, 2006.

8

 

A “Robertson Investment Sub-Account” means an individual subaccount which includes the frozen
Robertson Investment Account transferred from the Robertson Ceco Savings Plan on behalf of a
former employee of Robertson-Ceco Corporation who became a Participant in the Plan on August 1,
2006.

A “Rollover Contribution” means any rollover contribution to the Plan made by a Participant
as may be permitted under Article V.

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

The “Settlement Date” of a Participant means the date on which a Participant’s interest under
the Plan becomes distributable in accordance with Article XV.

The “Sponsor” means NCI Building Systems, Inc., and any successor thereto.

A Participant’s “Spouse” means the person of the opposite sex to whom the Participant is married
in a legal union between one man and one woman as husband and wife.

A “Sub-Account” means any of the individual sub-accounts of a Participant’s Account that is
maintained as provided in Article VIII.

A “Transfer Contribution” means any amount transferred to the Plan on an Employee’s behalf
directly from another qualified plan pursuant to a trust to trust transfer as provided in Section
21.19.

The “Trust” means the trust maintained by the Trustee under the Trust Agreement.

The “Trust Agreement” means the agreement entered into between the Sponsor and the Trustee
relating to the holding, investment, and reinvestment of the assets of the Plan, together with all
amendments thereto.

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

A “Trust Fund” means any fund maintained under the Trust by the Trustee.

9

 

A “Valuation Date” means each day of the Plan Year.

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

	1.2	 	Interpretation

Where required by the context, the noun, verb, adjective, and adverb forms of each defined term
shall include any of its other forms. Wherever used herein, the masculine pronoun shall include
the feminine, the singular shall include the plural, and the plural shall include the singular.

10

 

ARTICLE II

SERVICE

	2.1	 	Special Definitions

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

A “computation period” for purposes of determining an Employee’s years of Vesting Service means
each Plan Year.

The “continuous service” of an Employee means the continuous service credited to him in
accordance with the provisions of this Article.

The “employment commencement date” of an employee means the date he first completes an
Hour of Service, as described in Section 2.2(a).

A “maternity/paternity absence” means an Employee’s absence from employment with an Employer or a
Related Company because of the Employee’s pregnancy, the birth of the Employee’s child, the
placement of a child with the Employee in connection with the Employee’s adoption of the child, or
the caring for the Employee’s child immediately following the child’s birth or adoption. An
Employee’s absence from employment will not be considered a maternity/paternity absence unless the
Employee furnishes the Administrator such timely information as may reasonably be required to
establish that the absence was for one of the purposes enumerated in this paragraph and to
establish the number of days of absence attributable to such purpose.

The “reemployment commencement date” of an Employee means the first date following a
“service break” on which he again completes an Hour of Service, as described in Section
2.2(a).

A “service break” with respect to an Employee means any 12-consecutive-month period beginning on
the Employee’s “severance date” and anniversaries of his “severance date” in which he does not
complete an Hour of Service, as described in Section 2.2(a).

The “severance date” of an Employee means the earlier of (i) the date on which he retires, dies, or
his employment with all Employers and Related Companies is otherwise terminated, or (ii) the first
anniversary of the first date of a period during which he is absent from work with all Employers
and Related Companies for any other reason; provided, however, that if he terminates employment
with or is absent from work with all Employers and Related Companies on account of service with the
armed forces of the United States, he shall not incur a “severance date” if he is eligible for
reemployment rights under the Uniformed Services Employment and Reemployment Rights Act of 1994 and
he returns to work with an Employer or a Related Company within the period during which he retains
such reemployment rights, but, if he does not return to work within such

11

 

period, his “severance date” shall be the earlier of the date which is one year after his
absence commenced or the last day of the period during which he retains such reemployment
rights.

	2.2	 	Crediting of Hours of Service

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

	(a)	 	Each hour for which he is paid, or entitled to payment, for the performance of duties for an
Employer, a Predecessor Employer, or a Related Company during the applicable period; provided,
however, that hours compensated at a premium rate shall be treated as straight-time hours.
	 
	(b)	 	Subject to the provisions of Section 2.3, each hour for which he is paid, or entitled to
payment, by an Employer, a Predecessor Employer, or a Related Company on account of a period of
time during which no duties are performed (irrespective of whether the employment relationship has
terminated) due to vacation, holiday, illness, incapacity (including disability), lay-off, jury
duty, military duty, or leave of absence.
	 
	(c)	 	Each hour for which he would have been scheduled to work for an Employer, a Predecessor
Employer, or a Related Company during the period that he is absent from work because of service
with the armed forces of the United States provided he is eligible for reemployment rights under
the Uniformed Services Employment and Reemployment Rights Act of 1994 and returns to work with an
Employer or a Related Company within the period during which he retains such reemployment rights;
provided, however, that the same Hour of Service shall not be credited under paragraph (b) of this
Section and under this paragraph (c).
	 
	(d)	 	Each hour for which back pay, irrespective of mitigation of damages, is either awarded or
agreed to by an Employer, a Predecessor Employer, or a Related Company; provided, however, that
the same Hour of Service shall not be credited both under paragraph (a) or (b) or (c) of this
Section, as the case may be, and under this paragraph (d); and provided, further, that the
crediting of Hours of Service for back pay awarded or agreed to with respect to periods described
in such paragraph (b) shall be subject to the limitations set forth therein and in Section 2.3.
	 
	(e)	 	Solely for purposes of determining whether an Employee who is
on a “maternity/paternity absence” has incurred a Break in Service for a “computation period”,
Hours of Service shall include those hours with which such Employee would otherwise have
been credited but for such “maternity/paternity absence”, or shall include eight Hours of
Service for each day of “maternity/paternity absence” if the actual hours to be credited
cannot be determined; except that not more than the minimum number of hours required to
prevent a Break in Service shall be

12

 

	 	 	credited by reason of any “maternity/paternity absence”; provided, however, that any
hours included as Hours of Service pursuant to this paragraph shall be credited to the
“computation period” in which the absence from employment begins, if such Employee
otherwise would incur a Break in Service in such “computation period”, or, in any other
case, to the immediately following “computation period”.
	 
	(f)	 	Solely for purposes of determining whether he has incurred a Break in Service, each hour for
which he would have been scheduled to work for an Employer, a Predecessor Employer, or a Related
Company during the period of time that he is absent from work on an approved leave of absence
pursuant to the Family and Medical Leave Act of 1993; provided, however, that Hours of Service
shall not be credited to an Employee under this paragraph if the Employee fails to return to
employment with an Employer or a Related Company following such leave.

For purposes of determining an Employee’s Eligibility and Vesting Service, Hours of Service shall
be credited for employment with a corporation or business prior to the date such corporation or
business becomes a Related Company as if such employment were employment with a Related Company.

	2.3	 	Limitations on Crediting of Hours of Service

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

	(a)	 	An hour for which an Employee is directly or indirectly paid, or entitled to payment, on
account of a period during which no duties are performed shall not be credited to him if such
payment is made or due under a plan maintained solely for the purpose of complying with applicable
workers’ compensation, unemployment compensation, or disability insurance laws.
	 
	(b)	 	Hours of Service shall not be credited with respect to a payment which solely reimburses an
Employee for medical or medically-related expenses incurred by him.
	 
	(c)	 	A payment shall be deemed to be made by or due from an Employer, a Predecessor Employer, or a
Related Company (i) regardless of whether such payment is made by or due from such employer
directly or indirectly, through (among others) a trust fund or insurer to which any such employer
contributes or pays premiums, and (ii) regardless of whether contributions made or due to such
trust fund, insurer, or other entity are for the benefit of particular Employees or are on behalf
of a group of Employees in the aggregate.
	 
	(d)	 	No more than 501 Hours of Service shall be credited to an Employee on account of any single
continuous period during which he performs no duties (whether or not such period occurs in a
single “computation period”), unless no duties are

13

 

	 	 	performed due to service with the armed forces of the United States for which the Employee
retains reemployment rights as provided in Section 2.2(c).

	2.4	 	Department of Labor Rules

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

	2.5	 	Crediting of “Continuous Service”

An Employee shall be credited with “continuous service” for the aggregate of the periods of time
between his “employment commencement date” or any “reemployment commencement date” and the
“severance date” that next follows such “employment commencement date” or “reemployment
commencement date”; provided, however, that an Employee who has a “reemployment commencement date”
within the 12-consecutive-month period following the earlier of the first date of his absence or
his “severance date” shall be credited with “continuous service” for the period between his
“severance date” and “reemployment commencement date”.

	2.6	 	Crediting Eligibility Service

An Employee shall be credited with Eligibility Service equal to his “continuous service”.

Eligibility Service shall be credited in full calendar months.

	2.7	 	Years of Vesting Service

Years of Vesting Service shall be determined in accordance with the following
provisions:

	(a)	 	An Employee shall be credited with a year of Vesting Service for each
“computation period” during which he completes at least 1,000 Hours of Service.
	 
	(b)	 	Notwithstanding the provisions of paragraph (a), service completed by an
Employee and credited to him prior to the original effective date of the Plan shall not be
included in determining the Employee’s years of Vesting Service.

	2.8	 	Exclusion of Vesting Service Earned Following a Break for Determining Vested Interest in
Prior Account

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

14

 

	2.9	 	Crediting of Hours of Service with Respect to Short “Computation Periods”

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

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

	 	(i)	 	An “old computation period” means any “computation period” that ends immediately
prior to a change in the “computation period”.
	 
	 	(ii)	 	A “short computation period” means any “computation period” of fewer than
12-consecutive months.

	(b)	 	Notwithstanding any other provision of the Plan to the contrary, no Employee shall incur a
Break in Service for a short “computation period” solely because of such short “computation
period”.
	 
	(c)	 	For purposes of determining the years of Vesting Service to be credited to an Employee, a
“computation period” shall not include the “short computation period”, but if an Employee
completes at least 1,000 Hours of Service in the 12-consecutive-month period beginning on the
first day of the “short computation period”, such Employee shall be credited with a year of
Vesting Service for such 12-consecutive-month period.

	2.10	 	Crediting of Service on Transfer or Amendment

Notwithstanding any other provision of the Plan to the contrary, if as a result of a Plan
amendment or a transfer from employment covered under another qualified plan maintained by an
Employer or a Related Company, the service crediting method applicable to an Employee changes
between the elapsed time method described in Treasury Regulations Section 1.410(a)-7 and the Hours
of Service method described in Department of Labor Regulations Sections 2530.200 through 2530.203,
an affected Employee shall be credited with Eligibility and Vesting Service hereunder as provided
in Treasury Regulations Section 1.410(a)-7(f)(1).

15

 

ARTICLE III

ELIGIBILITY

	3.1	 	Eligibility

Each Covered Employee who was an Eligible Employee immediately prior to January 1, 2010 shall
continue to be an Eligible Employee on January 1, 2010.

Each other Employee shall become an Eligible Employee as of the applicable Enrollment Date upon
satisfying all of the following requirements:

	(a)	 	he is a Covered Employee;
	 
	(b)	 	he has attained age 18; and
	 
	(c)	 	he has completed 3 months of Eligibility Service.

	3.2	 	Transfers of Employment

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

	3.3	 	Reemployment

If a person who terminated employment with an Employer and all Related Companies is reemployed as a
Covered Employee and if he had been an Eligible Employee prior to his termination of employment, he
shall again become an Eligible Employee on the date he is reemployed. If such person was not an
Eligible Employee prior to his termination of employment, but had satisfied the requirements of
Section 3.1 prior to such termination, he shall become an Eligible Employee as of the later of the
date he is reemployed or the date he would have become an Eligible Employee in accordance with the
provisions of Section 3.1 if he had continued employment as a Covered Employee. Otherwise, the
eligibility of a person who terminated employment with an Employer and all Related Companies and
who is reemployed by an Employer or a Related Company to participate in the Plan shall be
determined in accordance with Section 3.1 or 3.2.

	3.4	 	Notification Concerning New Eligible Employees

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

16

 

	3.5	 	Effect and Duration

Upon becoming an Eligible Employee, a Covered Employee shall be entitled to make 401(k)
Contributions to the Plan in accordance with the provisions of Article IV and receive allocations
of Employer Contributions in accordance with the provisions of Article VI (provided he meets any
applicable requirements thereunder) and shall be bound by all the terms and conditions of the Plan
and the Trust Agreement. A person shall continue as an Eligible Employee eligible to make 401(k)
Contributions to the Plan and to participate in allocations of Employer Contributions only so long
as he continues employment as a Covered Employee.

17

 

ARTICLE IV 
401(k)
CONTRIBUTIONS

	4.1	 	401(k) Contributions

Effective as of the date he becomes an Eligible Employee, each Eligible Employee may elect, in
accordance with rules prescribed by the Administrator, to have 401(k) Contributions made to the
Plan on his behalf by his Employer as hereinafter provided. An Eligible Employee’s election shall
include his authorization for his Employer to reduce his Compensation and to make 401(k)
Contributions on his behalf. An Eligible Employee who does not make a timely election to have
401(k) Contributions made to the Plan as of the first Enrollment Date he becomes eligible to
participate shall be deemed to have elected a 0% reduction and may only change such deemed
election pursuant to the provisions of this Article for amending reduction authorizations.

401(k) Contributions on behalf of an Eligible Employee shall commence as soon as
administratively practicable on or after the Enrollment Date on which he first becomes eligible
to participate.

	4.2	 	Amount of 401(k) Contributions

The amount of 401(k) Contributions to be made each payroll period on behalf of an Eligible Employee
by his Employer shall be a percentage, expressed in the increments prescribed by the Administrator,
of the Eligible Employee’s Compensation of not less than 1 percent nor more than 50 percent. In the
event an Eligible Employee elects to have his Employer make 401(k) Contributions on his behalf, his
Compensation shall be reduced for each payroll period by the percentage he elects to have
contributed on his behalf to the Plan in accordance with the terms of his currently effective
reduction authorization.

Notwithstanding any other provision of this Section, the Administrator, in its discretion, may
limit the amount of 401(k) Contributions that may be made on behalf of any Eligible Employee who is
a Highly Compensated Employee for a Plan Year to a lesser percentage of Compensation. The
Administrator shall notify Highly Compensated Employees of any such limit as soon as reasonably
practicable after such limitation has been determined.

	4.3	 	Catch-Up 401(k) Contributions

An Eligible Employee who is or will be age 50 or older by the end of the taxable year may make
Catch-Up 401(k) Contributions to the Plan in excess of the limits otherwise applicable to 401(k)
Contributions under the Plan, but not in excess of the dollar limit in effect under Code Section
414(v)(2)(B)(i) for the taxable year ($5,000 for 2006).
Otherwise applicable limits that do not apply to Catch-Up 401(k) Contributions include, but are
not limited to, the percentage of Compensation limit specified in Section 4.2, the

18

 

percentage of Compensation limit applicable to Highly Compensated Employees pursuant to Section
4.2, the Code Section 402(g) limit described in Article VII, the limit on 401(k) Contributions
made on behalf of Highly Compensated Employees, and the Code Section 415 limit on annual
additions described in Article VII.

If the percentage of Compensation limit specified in Section 4.2 or applicable to Highly
Compensated Employees pursuant to Section 4.2 changes during the Plan Year, the applicable limit
under Section 4.2 for purposes of determining Catch-Up 401(k) Contributions for an Eligible
Employee for such Plan Year shall be the sum of the dollar amounts of the limits applicable to the
Eligible Employee for each portion of the Plan Year.

	4.4	 	Contributions Limited to Effectively Available Compensation

Notwithstanding any other provision of the Plan or of an Eligible Employee’s salary reduction
authorization, in no event will 401(k) Contributions, including Catch-Up 401(k) Contributions,
be made for a payroll period in excess of an Eligible Employee’s “effectively available”
Compensation. Effectively available Compensation means the Compensation remaining after all
other required amounts have been withheld, e.g., tax withholding, withholding for contributions
to a cafeteria plan under Code Section 125, etc.

	4.5	 	Amendments to Reduction Authorization

An Eligible Employee may elect, in the manner prescribed by the Administrator, to change the
amount of his future Compensation that his Employer contributes on his behalf as 401(k)
Contributions. An Eligible Employee may amend his reduction authorization at such time or times
during the Plan Year as the Administrator may prescribe by giving such number of days advance
notice of his election as the Administrator may prescribe. An Eligible Employee who amends his
reduction authorization shall be limited to selecting an amount of his Compensation that is
otherwise permitted under this Article IV. 401(k) Contributions shall be made on behalf of such
Eligible Employee by his Employer pursuant to his properly amended reduction authorization
commencing with Compensation paid to the Eligible Employee on or after the date such amendment is
effective, until otherwise altered or terminated in accordance with the Plan.

	4.6	 	Suspension of 401(k) Contributions

An Eligible Employee on whose behalf 401(k) Contributions are being made may elect, in the manner
prescribed by the Administrator, to have such contributions suspended at any time by giving such
number of days advance notice of his election as the Administrator may prescribe. Any such
voluntary suspension shall take effect commencing with Compensation paid to such Eligible
Employee on or after the

19

 

expiration of the required notice period and shall remain in effect until 401(k)
Contributions are resumed as hereinafter set forth.

	4.7	 	Resumption of 401(k) Contributions

An Eligible Employee who has voluntarily suspended his 401(k) Contributions may elect, in the
manner prescribed by the Administrator, to have such contributions resumed. An Eligible Employee
may make such election at such time or times during the Plan Year as the Administrator may
prescribe, by giving such number of days advance notice of his election as the Administrator may
prescribe.

	4.8	 	Delivery of 401(k) Contributions

As soon after the date an amount would otherwise be paid to an Eligible Employee as it can
reasonably be separated from Employer assets, each Employer shall cause to be delivered to the
Trustee in cash all 401(k) Contributions attributable to such amounts. In no event shall an
Employer deliver 401(k) Contributions to the Trustee on behalf of an Eligible Employee prior to
the date the Eligible Employee performs the services with respect to which the 401(k)
Contribution is being made, unless such pre-funding is to accommodate a bona fide administrative
concern and is not for the principal purpose of accelerating deductions.

	4.9	 	Vesting of 401(k) Contributions

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

20

 

ARTICLE V

AFTER-TAX AND ROLLOVER CONTRIBUTIONS

			
	5.1	 	After-Tax Contributions

Eligible Employees are not currently permitted to make After-Tax Contributions to the Plan.
However, the Plan includes assets attributable to After-Tax Contributions that were transferred to
the Plan from another qualified plan.

			
	5.2	 	Rollover Contributions

Subject to any restrictions contained in this Article, a Covered Employee who is eligible to
receive or receives an “eligible rollover distribution,” within the meaning of Code Section
402(c)(4), or a distribution from an individual retirement account or annuity that is eligible for
rollover to the Plan in accordance with the provisions of Code Section 408(d)(3)(B) may elect to
make a Rollover Contribution to the Plan. The Administrator may require a Covered Employee to
provide it with such information as it deems necessary or desirable to show that he is entitled to
roll over such distribution to a qualified retirement plan. A Covered Employee shall make a
Rollover Contribution to the Plan by delivering or causing to be delivered to the Trustee the cash
that constitutes the Rollover Contribution amount.

A Covered Employee who makes a Rollover Contribution to the Plan before becoming an Eligible
Employee in accordance with the provisions of Article III shall be treated as a Participant for
purposes of his Rollover Contributions.

			
	5.3	 	Direct Rollovers to Plan

The Plan will accept “eligible rollover distributions” that are rolled over directly to the
Plan (“direct rollovers”) from the following:

	 	•	 	a qualified plan described in Code Section 401(a) or 403(a), including amounts
attributable to after-tax employee contributions;
	 
	 	•	 	an annuity contract described in Code Section 403(b), excluding amounts attributable to
designated Roth contributions, as described in Code Section 402A, and after-tax employee
contributions;
	 
	 	•	 	an eligible plan under Code Section 457(b) which is maintained by a state,
political subdivision of a state, or any agency or instrumentality of a state or
political subdivision of a state; and

21

 

	 	•	 	an individual retirement account or annuity described in Code Section 408(a) or
408(b), excluding amounts attributable to designated Roth contributions, as
described in Code Section 402A, and after-tax employee contributions.

			
	5.4	 	Participant Rollovers to Plan

The Plan will accept “eligible rollover distributions” that are first distributed to a Covered
Employee (“participant rollovers”) from the following:

	 	•	 	a qualified plan described in Code Section 401(a) or 403(a), excluding amounts
attributable to designated Roth contributions, as described in Code Section 402A, or
after-tax employee contributions;
	 
	 	•	 	an annuity contract described in Code Section 403(b), excluding amounts attributable to
designated Roth contributions, as described in Code Section 402A, or after-tax employee
contributions;
	 
	 	•	 	an eligible plan under Code Section 457(b) which is maintained by a state,
political subdivision of a state, or any agency or instrumentality of a state or
political subdivision of a state; and
	 
	 	•	 	an individual retirement account or annuity described in Code Section 408(a) or
408(b), excluding amounts attributable to designated Roth contributions, as described in
Code Section 402A, and after-tax employee contributions.

A Covered Employee who received a distribution that he is rolling over to the Plan, must deliver
the cash constituting his Rollover Contribution to the Trustee within 60 days of receipt of the
eligible rollover distribution. Such delivery must be made in the manner prescribed by the
Administrator.

			
	5.5	 	Restrictions on Rollover Contributions

Rollover Contributions to the Plan are subject to the following:

	 	•	 	the Plan shall not accept a Rollover Contribution of any promissory note
attributable to a plan loan;
	 
	 	•	 	a direct rollover from a qualified plan may not include designated Roth
contributions, as described in Code Section 402A; and
	 
	 	•	 	a participant rollover may not include designated Roth contributions, as described in
Code Section 402A, or after-tax employee contributions.

22

 

			
	5.6	 	Treatment of After-Tax Contributions that are Rolled Over to the Plan

If a Covered Employee elects to roll over amounts attributable to after-tax employee contributions,
the Trustee shall account for such amounts separately from other Rollover Contributions and shall
maintain accounts reflecting that portion of the Covered Employee’s after-tax Rollover Contribution that is includible in gross income and that portion that
is not includible in gross income. After-tax employee contributions that are rolled over to the
Plan shall be subject to the provisions of the Plan applicable to Rollover Contributions rather
than the provisions applicable to After-Tax Contributions.

			
	5.7	 	Vesting of After-Tax Contributions and Rollover Contributions

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

23

 

ARTICLE VI

EMPLOYER CONTRIBUTIONS

			
	6.1	 	Contribution Period

The Contribution Periods for Employer Contributions shall be as follows:

	(a)	 	The Contribution Period for Regular Matching Contributions under the Plan is each calendar
quarter.
	 
	(b)	 	The Contribution Period for Additional Profit-Sharing Matching Contributions is each Plan
Year.
	 
	(c)	 	The Contribution Period for Qualified Nonelective Contributions under the Plan is each Plan
Year.

			
	6.2	 	Qualified Nonelective Contributions

Each Employer may, in its discretion, make a Qualified Nonelective Contribution to the Plan for
the Contribution Period in an amount determined by the Sponsor.

			
	6.3	 	Allocation of Qualified Nonelective Contributions

Any Qualified Nonelective Contribution made by an Employer for a Contribution Period shall be
allocated among those Eligible Employees during the Contribution Period who (i) have met the
allocation requirements for Qualified Nonelective Contributions described in this Article, (ii) are
not Highly Compensated Employees for the Contribution Period, and (iii) are designated by the
Administrator. The allocable share of each such Eligible Employee shall be a percentage, which need
not be uniform with respect to each such Eligible Employee, of his “test compensation” (as defined
in Section 7.1) for the Contribution Period. In no event shall the allocable share of an Eligible
Employee in the Qualified Nonelective Contribution exceed the “QNEC limit” described below.

For purposes of this Article, the “QNEC limit” means the product of the Eligible
Employee’s “test compensation” for the Plan Year multiplied by the greater of 5 percent or two
times the Plan’s “representative contribution rate”. The “QNEC limit” will be applied separately
in allocating Qualified Nonelective Contributions that may included in calculating an Eligible
Employee’s “deferral percentage” (as defined in Section 7.1) and his “contribution percentage” (as
defined in Section 7.1).

The Plan’s “representative contribution rate” is the lowest “applicable contribution rate” of any
Eligible Employee who is not a Highly Compensated Employee for the Plan Year in either (i) the
group consisting of half of all Eligible Employees who are not Highly Compensated Employees for the
Plan Year or (ii) the group of all Eligible Employees who are not Highly Compensated Employees for
the Plan Year and who are employed by

24

 

the Employer or a Related Company on the last day of the Plan Year, whichever results in the
greater amount. An Eligible Employee’s “applicable contribution rate” for purposes of calculating
his “deferral percentage” means (i) the sum of the Eligible Employee’s Qualified Matching
Contributions included in calculating his “deferral percentage” and the Qualified Nonelective
Contributions allocated to the Eligible Employee for the Plan Year (excluding any Qualified
Nonelective Contributions that are included in calculating his “contribution percentage for the
Plan Year) (ii) divided by the Eligible Employee’s “test compensation” for the Plan Year. An
Eligible Employee’s “applicable contribution rate” for purposes of calculating his “contribution
percentage” means (i) the sum of the Eligible Employee’s Matching Contributions included in
calculating his “contribution percentage” and the Qualified Nonelective Contributions allocated to
the Eligible Employee for the Plan Year (excluding any Qualified Nonelective Contributions that are
included in calculating his “deferral percentage for the Plan Year) (ii) divided by the Eligible
Employee’s “test compensation” for the Plan Year.

			
	6.4	 	Amount and Allocation of Matching Contributions

Each Employer may, in its discretion, make a Regular Matching Contribution to the Plan for each
Contribution Period on behalf of each of its Eligible Employees who has met the allocation
requirements for Regular Matching Contributions described in this Article. Notwithstanding the
preceding sentence, each Employer shall make a Regular Matching Contribution to the Plan for each
Contribution Period on behalf of each of its Eligible Employees who has met the allocation
requirements for Regular Matching Contributions described in this Article and who is covered by a
collective bargaining agreement requiring such contributions to be made for the Contribution
Period.

The amount of any such Regular Matching Contribution with respect to similarly situated Eligible
Employees, as determined by the Employer in a non-discriminatory manner (or with respect to
Eligible Employees covered by a collective bargaining agreement, as required pursuant to the terms
of such collective bargaining agreement), shall be equal to a uniform percentage, determined by the
Employer, in its discretion (or with respect to Eligible Employees covered by a collective
bargaining agreement, as required pursuant to the terms of such collective bargaining agreement),
of the 401(k) Contributions made for the Contribution Period on behalf of such similarly situated
Eligible Employees, subject to the limits of Section 6.6 specified by the Employer for such Contribution Period.

			
	6.5	 	Additional Profit-Sharing Matching Contributions

In addition to its Regular Matching Contribution, subject to the limits of Section 6.6 as specified
by the Employer for a Contribution Period, each Employer may, in its discretion, make an Additional
Profit-Sharing Matching Contribution to the Plan for each Contribution Period on behalf of each of
its Eligible Employees who has met the allocation requirements for Additional Profit-Sharing
Matching Contributions described in this Article. The amount of any such Additional Profit-Sharing
Matching Contribution

25

 

shall be based on the Employer’s return on its assets for the fiscal year ending within the
Contribution Period, as determined by the Employer’s accountants.

			
	6.6	 	Limits on Matching Contributions

Notwithstanding any other provision of this Article to the contrary, 401(k) Contributions made to
the Plan on behalf of an Eligible Employee for a Contribution Period that exceed the dollar amount
or percentage of Compensation specified by the Employer, in its discretion, (or with respect to
Eligible Employees covered by a collective bargaining agreement, the dollar amount or percentage of
Compensation specified by such bargaining agreement) for the Contribution Period shall be excluded
in determining the amount and allocation of Regular and Additional Profit-Sharing Matching
Contributions with respect to such Eligible Employee for the Contribution Period. Compensation
earned by the Eligible Employee during the Contribution Period, but prior to the date on which the
Employee first became an Eligible Employee with respect to Matching Contributions, shall be
excluded in applying the limitation contained in this paragraph.

			
	6.7	 	Verification of Amount of Employer Contributions by the Sponsor

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

			
	6.8	 	Payment of Employer Contributions

Employer Contributions made for a Contribution Period shall be paid in cash or in qualifying
employer securities, as defined in ERISA Section 407(d)(5), to the Trustee within the period
of time required under the Code in order for the contribution to be deductible by the Employer
in determining its Federal income taxes for the Plan Year.

Any in kind contribution made under the terms of the Plan shall be discretionary and
unencumbered.

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

26

 

			
	6.9	 	Allocation Requirements for Employer Contributions

An Eligible Employee shall be eligible to receive an allocation of Employer
Contributions under this Article only if he satisfies any requirements specified in the
applicable contribution Section and also meets the requirements of this Section.

	(a)	 	A person who was an Eligible Employee during a Contribution Period shall be eligible to
receive an allocation of Regular Matching Contributions for such Contribution Period only if he
is employed by an Employer or a Related Company on the last day of the Contribution Period.
	 
	(b)	 	A person who was an Eligible Employee during a Contribution Period shall be eligible to
receive an allocation of Additional Profit-Sharing Matching Contributions for such Contribution
Period only if he is employed by an Employer or a Related Company on the last day of the
Contribution Period.
	 
	(c)	 	A person who was an Eligible Employee during a Contribution Period shall be eligible to
receive an allocation of Qualified Nonelective Contributions for such Contribution Period only
if he is employed by an Employer or a Related Company on the last day of the Contribution
Period.

			
	6.10	 	Exceptions to Allocation Requirements for Employer Contributions

Notwithstanding any other provision of the Plan to the contrary, the last day allocation
requirement described above shall not apply to an Employee who terminates employment during the
Contribution Period on or after his Normal Retirement Date or because of death or Disability.

6.11  Vesting of Employer Contributions

A Participant’s vested interest in his Qualified Nonelective Contributions Sub-Account shall be
at all times 100 percent.

A Participant’s vested interest in his Regular and Additional Profit-Sharing Matching
Contributions Sub-Accounts shall be determined in accordance with the following schedule:

	 	 	 
	Years of Vesting Service	 	Vested Interest
	Less than 1
	 	0%
	1, but less than 2
	 	10%
	2, but less than 3
	 	20%
	3, but less than 4
	 	40%
	4, but less than 5
	 	60%
	5, but less than 6
	 	80%
	6 or more
	 	100%

27

 

Notwithstanding the foregoing, a former employee of Robertson-Ceco Corporation who was a
participant in the Robertson Ceco Savings Plan as of July 31, 2006, and who became a Participant
in the Plan on August 1, 2006 as a result of the merger of the Robertson Ceco Savings Plan into
the Plan, will be 100% vested in his Robertson-Ceco Prior Employer Contribution Sub-Account and
shall be deemed 100% vested in any Employer Contributions allocated to his Regular and Additional
Profit Sharing Matching Contributions Sub-Accounts under this Plan from and after August 1, 2006.

			
	6.12	 	100% Vesting Events

Notwithstanding any other provision of the Plan to the contrary, if a Participant is employed
by an Employer or a Related Company on his Normal Retirement Date, the date he becomes
Disabled, or the date he dies, his vested interest in his full Employer Contributions
Sub-Account shall be 100 percent, without regard to the number of his years of Vesting
Service.

			
	6.13	 	Election of Former Vesting Schedule

If the Sponsor adopts an amendment to the Plan that directly or indirectly affects the computation
of a Participant’s vested interest in his Employer Contributions Sub-Account, any Participant with
three or more years of Vesting Service shall have a right to have his vested interest in his
Employer Contributions Sub-Account continue to be determined under the vesting provisions in effect
prior to the amendment rather than under the new vesting provisions, unless the vested interest of
the Participant in his Employer Contributions Sub-Account under the Plan as amended is not at any
time less than such vested interest determined without regard to the amendment. A Participant shall
exercise his right under this Section by giving written notice of his exercise thereof to the
Administrator within 60 days after the latest of (i) the date he receives notice of the amendment
from the Administrator, (ii) the effective date of the amendment, or (iii) the date the amendment
is adopted. Notwithstanding the foregoing, a Participant’s vested interest in his Employer
Contributions Sub-Account on the effective date of such an amendment shall not be less than his
vested interest in his Employer Contributions Sub-Account immediately prior to the effective date
of the amendment.

28

 

			
	6.14	 	Forfeitures to Reduce Employer Contributions

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

29

 

ARTICLE VII

LIMITATIONS ON CONTRIBUTIONS

			
	7.1	 	Definitions

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

The “annual addition” with respect to a Participant for a “limitation year” means the sum of
the following amounts allocated to the Participant for the “limitation year”:

	(a)	 	all employer contributions allocated to the Participant’s account under any qualified defined
contribution plan maintained by an Employer or a Related Company, including “elective
contributions” and amounts attributable to forfeitures applied to reduce the employer’s
contribution obligation, but excluding “catch-up contributions”;
	 
	(b)	 	all “employee contributions” allocated to the Participant’s account under any qualified
defined contribution plan maintained by an Employer or a Related Company or any qualified
defined benefit plan maintained by an Employer or a Related Company if separate accounts are
maintained under the defined benefit plan with respect to such employee contributions;
	 
	(c)	 	all forfeitures allocated to the Participant’s account under any qualified defined
contribution plan maintained by the Employer or a Related Company;
	 
	(d)	 	all amounts allocated to an individual medical benefit account, as described in Code
Section 415(l)(2), established for the Participant as part of a pension or annuity plan
maintained by the Employer or a Related Company;
	 
	(e)	 	if the Participant is a key employee, as defined in Code Section 419A(d)(3), all amounts
derived from contributions paid or accrued after December 31, 1985, in taxable years ending after
that date, that are attributable to post-retirement medical benefits allocated to the
Participant’s separate account under a welfare benefit fund, as defined in Code Section 419(e),
maintained by the Employer or a Related Company; and
	 
	(f)	 	all allocations to the Participant under a simplified employee pension.

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

The “contribution percentage” with respect to an “eligible participant” for a particular Plan
Year means the ratio of the sum of the included contributions, described below, to the “eligible
participant’s” “test compensation” for such Plan Year. Contributions made

30

 

on behalf of an “eligible participant” for the Plan Year that are used in computing the
“eligible participant’s” “contribution percentage” include the following:

	 	•	 	Matching Contributions, except as specifically provided below;
	 
	 	•	 	if elected by the Sponsor, 401(k) Contributions, including Catch-Up 401(k)
Contributions, to the extent such 401(k) Contributions are not included in determining the
“eligible participant’s” “deferral percentage” for such Plan Year; and
	 
	 	•	 	if elected by the Sponsor, Qualified Nonelective Contributions, to the extent such
Qualified Nonelective Contributions are not included in determining the “eligible
participant’s” “deferral percentage” for such Plan Year.

Notwithstanding the foregoing, the following Matching Contributions are not included in computing
an “eligible participant’s” “contribution percentage” for a Plan Year:

	 	•	 	Matching Contributions that are forfeited because they relate to 401(k)
Contributions that are distributed as “excess contributions”, “excess deferrals”, or
because they exceed the Code Section 402(g) limit; and
	 
	 	•	 	contributions to the Plan made pursuant to Code Section 414(u) that are treated as
Matching Contributions.

Matching Contributions in excess of 100% of the 401(k) Contributions of an “eligible participant”
who is not a Highly Compensated Employee for a Plan Year shall not be used in computing such
“eligible participant’s” “contribution percentage” for the Plan Year to the extent that such
Matching Contributions exceed the greater of (i) 5% of the “eligible participant’s” “test
compensation” for the Plan Year or (ii) the product of 2 times the Plan’s “representative match
rate” multiplied by the “eligible participant’s” 401(k) Contributions for the Plan Year. The Plan’s
“representative match rate” is the lowest “match rate” of any “eligible participant” who is not a
Highly Compensated Employee for the Plan Year in either (i) the group consisting of half of all
“eligible participants” who are not Highly Compensated Employees for the Plan Year or (ii) the
group of all “eligible participants” who are not Highly Compensated Employees for the Plan Year and
who are employed by the Employer or a Related Company on the last day of the Plan Year and who make
401(k) Contributions for the Plan Year, whichever results in the greater amount. An “eligible
participant’s “match rate” means the Matching Contributions made
on behalf of the “eligible participant” for the Plan Year divided by the “eligible participant’s”
401(k) Contributions for the Plan Year; provided, however, that if Matching Contributions are made
at different rates for different levels of Compensation, the “match rate” shall be determined
assuming 401(k) Contributions equal to 6% of “test compensation”.

31

 

To be included in computing an “eligible participant’s” “contribution percentage” for a Plan Year,
contributions must be allocated to the “eligible participant’s” Account as of a date within such
Plan Year and must be made to the Plan before the end of the 12-month period immediately following
the Plan Year to which the contributions relate. For Plan Years in which the prior year testing
method is used in applying the nondiscrimination requirements applicable to Matching
Contributions, contributions used in computing the “contribution percentage” for the “testing
year” of a non-Highly Compensated Employee must be made before the last day of the Plan Year for
which the test is being applied.

If an Employer elects to change from the current year testing method to the prior year testing
method, the following shall not be included in computing a non-Highly Compensated Employee’s
“contribution percentage” for the Plan Year immediately preceding the Plan Year in which the
prior year testing method is first effective:

	 	•	 	401(k) Contributions that were included in computing the “eligible participant’s”
“contribution percentage” under the current year method for such immediately preceding Plan
Year; and
	 
	 	•	 	Qualified Nonelective Contributions that were included in computing the “eligible
participant’s” “deferral percentage” or “contribution percentage” under the current year
method for such immediately preceding Plan Year.

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

The “deferral percentage” with respect to an Eligible Employee for a particular Plan Year means
the ratio of the sum of the included contributions, described below, to the Eligible Employee’s
“test compensation” for such Plan Year. Contributions made on behalf of an Eligible Employee for
the Plan Year that are used in computing the Eligible Employee’s “deferral percentage” include
the following:

	 	•	 	401(k) Contributions, except as specifically provided below; and
	 
	 	•	 	if elected by the Sponsor, Qualified Nonelective Contributions, to the extent such
Qualified Nonelective Contributions are not included in determining the Eligible Employee’s
“contribution percentage” for such Plan Year.

Notwithstanding the foregoing, the following 401(k) Contributions are not included in
computing an Eligible Employee’s “deferral percentage” for a Plan Year:

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

32

 

	 	•	 	contributions made to the Plan pursuant to Code Section 414(u) that are treated as
401(k) Contributions;
	 
	 	•	 	Catch-Up 401(k) Contributions, except to the extent the Eligible Employee’s 401(k)
Contributions are re-characterized as Catch-Up 401(k) Contributions as a result of a failure
to satisfy the nondiscrimination requirements applicable to 401(k) Contributions; and
	 
	 	•	 	401(k) Contributions that are included in determining an Eligible Employee’s
“contribution percentage” for the Plan Year.

To be included in computing an Eligible Employee’s “deferral percentage” for a Plan Year,
contributions must be allocated to the Eligible Employee’s Account as of a date within such Plan
Year and be made to the Plan before the end of the 12-month period immediately following the Plan
Year to which the contributions relate. For Plan Years in which the prior year testing method is
used in applying the nondiscrimination requirements applicable to 401(k) Contributions,
contributions used in computing the “deferral percentage” for the “testing year” of a non-Highly
Compensated Employee must be made before the last day of the Plan Year for which the test is being
applied.

If an Employer elects to change from the current year testing method to the prior year testing
method, the following shall not be included in computing a non-Highly Compensated Employee’s
“deferral percentage” for the Plan Year immediately preceding the Plan Year in which the prior
year testing method is first effective:

	 	•	 	401(k) Contributions that were included in computing the Eligible Employee’s
“contribution percentage” under the current year method for such immediately preceding
Plan Year; and
	 
	 	•	 	Qualified Nonelective Contributions that were included in computing the Eligible
Employee’s “deferral percentage” or “contribution percentage” under the current year method
for such immediately preceding Plan Year.

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

An “elective contribution” means any employer contribution made to a plan maintained by an
Employer or a Related Company on behalf of a Participant in lieu of cash
compensation pursuant to his election (whether such election is an active election or a passive
election) to defer under any qualified CODA as described in Code Section 401(k), any simplified
employee pension cash or deferred arrangement as described in Code Section 402(h)(1)(B), or any
plan as described in Code Section 501(c)(18), and any contribution made on behalf of the
Participant by an Employer or a Related Company for

33

 

the purchase of an annuity contract under Code Section 403(b) pursuant to a salary reduction
agreement. For purposes of applying the limitations described in this Article VII, the term
“elective contribution” includes designated Roth contributions and excludes “catch-up
contributions”.

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

An “eligible participant” means any Eligible Employee who is eligible to have 401(k)
Contributions made on his behalf (if 401(k) Contributions are taken into account in determining
“contribution percentages”), or to participate in the allocation of Matching Contributions.

Notwithstanding the foregoing, the following Employees shall not be included as “eligible
participants”:

	 	•	 	Eligible Employees who are covered by a collective bargaining agreement between their
Employer and employee representatives if retirement benefits were the subject of good faith
bargaining.

An “employee contribution” means any employee after-tax contribution allocated to an Eligible
Employee’s account under any qualified plan of an Employer or a Related Company.

An “excess aggregate contribution” means any contribution made to the Plan on behalf of a
Participant that exceeds the limitations described in Section 7.7.

An “excess contribution” means any contribution made to the Plan on behalf of a
Participant that exceeds the limitations described in Section 7.4.

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

34

 

The “415 compensation” of a Participant for any “limitation year” means the wages as defined in
Code Section 3401(a), paid to him for such “limitation year” by an Employer or a Related Company
that would be used for purposes of income tax withholding at the source, determined without regard
to any rules that limit compensation included in wages based on the nature or location of the
employment or services performed.

Effective for “limitation years” beginning in 2005 and thereafter, “415 compensation” does not
include amounts paid to a Participant following severance from employment unless such amounts are
paid within 2 1/2 months of the Participant’s severance from employment and (i) would otherwise have
been paid to the Participant in the course of his employment and are regular compensation for
services during the Participant’s regular working hours, compensation for services outside the
Participant’s regular working hours (such as overtime or shift differential pay), commissions,
bonuses, or other similar compensation or (ii) are payments for accrued bona fide sick, vacation or
other leave, but only if the Participant would have been able to use such leave if his employment
had continued.

“415 compensation” also includes (i) any elective deferral, as defined in Code Section
402(g)(3) and (ii) any amount contributed or deferred by the Employer or Related Company at the
Participant’s election which is not includable in the Participant’s gross income by reason of
Code Section 125, 132(f)(4), or 457.

In no event, however, shall the “415 compensation” of a Participant taken into account under the
Plan for any “limitation year” exceed the limit in effect under Code Section 401(a)(17) ($220,000
for “limitation years” beginning in 2006, subject to adjustment annually as provided in Code
Sections 401(a)(17)(B) and 415(d); provided, however, that the dollar increase in effect on January
1 of any calendar year, if any, is effective for “limitation years” beginning in such calendar
year). If the “415 compensation” of a Participant is determined over a period of time that contains
fewer than 12 calendar months, then the annual compensation limitation described above shall be
adjusted with respect to that Participant by multiplying the annual compensation limitation in
effect for the Plan Year by a fraction the numerator of which is the number of full months in the
period and the denominator of which is 12; provided, however, that no proration is required for a
Participant who is covered under the Plan for fewer than 12 months.

The “gap period” means the period between the close of the Plan Year in which “excess
contributions” were made and the date the contributions are distributed.

A “limitation year” means the calendar year.

A “matching contribution” means any employer contribution allocated to an Eligible Employee’s
account under any plan of an Employer or a Related Company solely on account of “elective contributions” made on his behalf or “employee contributions” made by him.

35

 

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

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

The “test compensation” of an Eligible Employee or “eligible participant” for any Plan Year means
the following, unless the Administrator elects to substitute a different definition of compensation
that satisfies the requirements of Code Section 414(s): the wages as defined in Code Section
3401(a), paid to him for such Plan Year by an Employer or a Related Company that would be used for
purposes of income tax withholding at the source, determined without regard to any rules that limit
compensation included in wages based on the nature or location of the employment or services
performed.

“Test compensation” includes (i) any elective deferral, as defined in Code Section 402(g)(3), and
(ii) any amount contributed or deferred by the Employer or a Related Company at the Participant’s
election which is not includable in the Participant’s gross income by reason of Code Section 125,
132(f)(4), or 457, provided that any such amount is attributable to compensation that would
otherwise be included in “test compensation” as defined above.

“Test compensation” does not include amounts paid to a Participant following severance of
employment unless such amounts are paid within 
2 1/2 months of the Participant’s severance and (i)
would otherwise have been paid to the Participant in the course of his employment and are regular
compensation for services during the Participant’s regular working hours, compensation for
services outside the Participant’s regular working hours (such as overtime or shift differential
pay), commissions, bonuses, or other similar compensation or (ii) are payments for accrued bona
fide sick, vacation or other leave, but only if the Participant would have been able to use such
leave if his employment had continued.

36

 

If elected by the Administrator with respect to a Plan Year, “test compensation” may exclude
amounts earned by an individual during the Plan Year, but while the individual
was not an Eligible Employee or “eligible participant”.

In no event, shall the “test compensation” of a Participant taken into account under the Plan for
any Plan Year exceed the limit in effect under Code Section 401(a)(17) ($220,000 for Plan Years
beginning in 2006, subject to adjustment annually as provided in Code Sections 401(a)(17)(B) and
415(d); provided, however, that the dollar increase in effect on January 1 of any calendar year, if
any, is effective for Plan Years beginning in such calendar year).

The “testing year” under the current year testing method means the Plan Year being tested. An
Employer that has elected the current year testing method can change its election and elect the
prior year testing method for a subsequent Plan Year only if either (1) the Plan has used the
current year testing method for each of the preceding 5 Plan Years (or, if fewer, the number of
Plan Years the Plan has been in existence) or (2) as a result of a merger or acquisition described
in Code Section 410(b)(6)(C)(i), the Employer maintains both a plan using the prior year testing
method and a plan using the current year testing method and the change is made within the
transition period described in Code Section 410(b)(6)(C)(ii).

			
	7.2	 	Code Section 402(g) Limit

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

If an Employer notifies the Administrator that the Code Section 402(g) limit has nevertheless been
exceeded by an Eligible Employee for his taxable year, the 401(k) Contributions that, when
aggregated with “elective contributions” made on behalf of the Eligible Employee under any other
plan of an Employer or a Related Company, would exceed the Code Section 402(g) limit, plus any
income and minus any losses attributable thereto, shall be either re-characterized as Catch-Up
401(k) Contributions or distributed

37

 

to the Eligible Employee no later than the April 15 immediately following such taxable year.

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

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

			
	7.3	 	Distribution of “Excess Deferrals”

Notwithstanding any other provision of the Plan to the contrary, if a Participant notifies the
Administrator in writing no later than the March 1 following the close of the Participant’s
taxable year that “excess deferrals” have been made on his behalf under the Plan for such taxable
year, the “excess deferrals”, plus any income and minus any losses attributable thereto, shall be
distributed to the Participant no later than the April 15 immediately following such taxable
year.

Any 401(k) Contributions that are distributed to a Participant in accordance with this Section
shall nevertheless be taken into account in determining the Participant’s “deferral percentage”
for the “testing year” in which the 401(k) Contributions were made.

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

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

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

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

38

 

	(b)	 	a percentage that is not more than 200 percent of the average “deferral percentage” for all
other Eligible Employees for the “testing year” and that is not more than two percentage points
higher than the average “deferral percentage” for all other Eligible Employees for the “testing year”,

unless the “excess contributions”, determined as provided in the following Section are
distributed as provided in Section 7.6.

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

	(c)	 	by comparing the average “deferral percentage” of all Eligible Employees who are Highly
Compensated Employees for the Plan Year to the average “deferral percentage” for the “testing year”
of all other Eligible Employees who have satisfied the minimum age and service requirements under
Code Section 410(a)(1)(A); or
	 
	(d)	 	separately with respect to Eligible Employees who have not satisfied the minimum age and
service requirements under Code Section 410(a)(1)(A) and Eligible Employees who have satisfied
such minimum age and service requirements.

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

In determining the “deferral percentage” for any Eligible Employee who is a Highly Compensated
Employee for the Plan Year, “elective 401(k) contributions”, “qualified nonelective
contributions”, and “qualified matching contributions” (to the extent that “qualified nonelective
contributions” and “qualified matching contributions” are taken into account in determining
“deferral percentages”) made to his accounts under any plan

39

 

of an Employer or a Related Company that is not mandatorily disaggregated pursuant to Treasury
Regulations Section 1.410(b)-7(c), as modified by Section 1.401(k)-1(b)(4) (without regard to the
prohibition on aggregating plans with inconsistent testing methods contained in Section
1.401(k)-1(b)(4)((iii)(B) and the prohibition on aggregating plans with different plan years
contained in Section 1.410(b)-7(d)(5)), shall be treated as if all such contributions were made to the Plan; provided, however, that if such a plan has a plan year
different from the Plan Year, any such contributions made to the Highly Compensated Employee’s
accounts under the other plan during the Plan Year shall be treated as if such contributions were
made to the Plan.

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

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

			
	7.5	 	Determination and Allocation of “Excess Contributions” Among Highly Compensated Employees

Notwithstanding any other provision of the Plan to the contrary, in the event that the limitation
on 401(k) Contributions described in the preceding Section is exceeded in any Plan Year, the
Administrator shall first determine the dollar amount of the excess by reducing the dollar amount
of the contributions included in determining the “deferral percentage” of Highly Compensated
Employees in order of their “deferral percentages” as follows:

	(a)	 	The highest “deferral percentage(s)” shall be reduced to the greater of (1) the maximum
“deferral percentage” that satisfies the limitation on 401(k) Contributions described in the
preceding Section or (2) the next highest “deferral percentage”.
	 
	(b)	 	If the limitation on 401(k) Contributions described in the preceding Section would still be
exceeded after application of the provisions of paragraph (a), the Administrator shall continue
reducing “deferral percentages” of Highly

40

 

	 	 	Compensated Employees, continuing with the next highest “deferral percentage”, in the
manner provided in paragraph (a) until the limitation on 401(k) Contributions described in
the preceding Section is satisfied.

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

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

	(c)	 	The contributions included in the “deferral percentage(s)” of the Highly
Compensated Employee(s) with the largest dollar amount of “deferral percentage” for the
Plan Year shall be reduced by the dollar amount of the excess (with such dollar amount
being allocated equally among all such Highly Compensated Employees), but not below the
dollar amount of the “deferral percentage” of the Highly Compensated Employee(s) with the
next highest dollar amount of “deferral percentage” for the Plan Year.
	 
	(d)	 	If the excess has not been fully allocated after application of the provisions of paragraph
(c), the Administrator shall continue reducing the contributions included in the “deferral
percentages” of Highly Compensated Employees, continuing with the Highly Compensated Employees
with the largest remaining dollar amount of “deferral percentages” for the Plan Year, in the
manner provided in paragraph (c) until the entire excess determined above has been allocated.

			
	7.6	 	Treatment of “Excess Contributions”

Except to the extent that a Highly Compensated Employee’s “excess contributions” may be
re-characterized as Catch-Up 401(k) Contributions, “excess contributions” allocated to a Highly
Compensated Employee pursuant to the preceding Section, plus any income and minus any losses
attributable thereto, shall be distributed to the Highly Compensated Employee prior to the end of
the next succeeding Plan Year. If such excess amounts are distributed more than 2 1/2 months after
the last day of the Plan Year for which the excess occurred, an excise tax may be imposed under
Code Section 4979 on the Employer maintaining the Plan with respect to such amounts.

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

41

 

			
	7.7	 	Limitation on Contributions of Highly Compensated Employees — ACP Test

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

	(a)	 	a percentage that is equal to 125 percent of the average “contribution percentage” for all
other “eligible participants” for the “testing year”; or
	 
	(b)	 	a percentage that is not more than 200 percent of the average “contribution percentage” for
all other “eligible participants” for the “testing year” and that is not more than two
percentage points higher than the average “contribution percentage” for all other “eligible
participants” for the “testing year”,

unless the “excess aggregate contributions”, determined as provided in the following Section
are forfeited or distributed as provided in Section 7.8.

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

	(c)	 	by comparing the average “contribution percentage” of all “eligible participants” who are
Highly Compensated Employees for the Plan Year to the average “contribution percentage” for the
“testing year” of all other “eligible participants” who have satisfied the minimum age and service
requirements under Code Section 410(a)(1)(A); or
	 
	(d)	 	separately with respect to “eligible participants” who have not satisfied the minimum age
and service requirements under Code Section 410(a)(1)(A) and “eligible participants” who have
satisfied such minimum age and service requirements.

In determining the “contribution percentage” for any “eligible participant” who is a Highly
Compensated Employee for the Plan Year, “matching contributions”, “employee contributions”,
“qualified nonelective contributions”, and “elective 401(k) contributions” (to the extent that
“qualified nonelective contributions” and “elective 401(k) contributions” are taken into account
in determining “contribution percentages”) made to his accounts under any plan of an Employer or a
Related Company that is not mandatorily disaggregated pursuant to Treasury Regulations Section
1.410(b)-7(c), as modified by Section 1.401(m)-1(b)(4) (without regard to the prohibition on
aggregating plans with inconsistent testing methods contained in Section 1.401(m)-1(b)(4)((iii)(B)
and the prohibition on aggregating plans with different plan years contained in Section

42

 

1.410(b)-7(d)(5)), shall be treated as if all such contributions were made to the Plan; provided,
however, that if such a plan has a plan year different from the Plan Year, any such contributions
made to the Highly Compensated Employee’s accounts under the other plan during the Plan Year shall
be treated as if such contributions were made to the Plan.

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

The Administrator shall maintain records sufficient to show that the limitation contained in this
Section was not exceeded with respect to any Plan Year and the amount of the “elective 401(k)
contributions”, “qualified nonelective contributions”, and/or “qualified matching contributions”
taken into account in determining “contribution percentages” for any Plan Year.

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

Notwithstanding any other provision of the Plan to the contrary, in the event that the limitation
described in the preceding Section is exceeded in any Plan Year, the Administrator shall first
determine the dollar amount of the excess by reducing the dollar amount of the contributions
included in determining the “contribution percentage” of Highly Compensated Employees in order of
their “contribution percentages”, as follows:

	(a)	 	The highest “contribution percentage(s)” shall be reduced to the greater of (1) the maximum
“contribution percentage” that satisfies the limitation described in the preceding Section or (2)
the next highest “contribution percentage”.
	 
	(b)	 	If the limitation described in the preceding Section would still be exceeded after application
of the provisions of paragraph (a), the Administrator shall continue reducing “contribution
percentages” of Highly Compensated Employees, continuing with the next highest “contribution
percentage”, in the manner provided in paragraph (a) until the limitation described in the
preceding Section is satisfied.

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

43

 

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

	(c)	 	The contributions included in the “contribution percentages” of the Highly Compensated
Employee(s) with the largest dollar amount of “contribution percentage” shall be reduced by the
dollar amount of the excess (with such dollar amount being allocated equally among all such Highly
Compensated Employees), but not below the dollar amount of the “contribution percentage” of the
Highly Compensated Employee(s) with the next highest dollar amount of “contribution percentage” for the Plan Year.
	 
	(d)	 	If the excess has not been fully allocated after application of the provisions of paragraph
(c), the Administrator shall continue reducing the contributions included in the “contribution
percentages” of Highly Compensated Employees, continuing with the Highly Compensated Employees
with the largest remaining dollar amount of “contribution percentages” for the Plan Year, in the
manner provided in paragraph (c) until the entire excess determined above has been allocated.

7.9 Treatment of “Excess Aggregate Contributions”

“Excess aggregate contributions” allocated to a Highly Compensated Employee pursuant to the
preceding Section, plus any income and minus any losses attributable thereto, shall be forfeited,
to the extent forfeitable, or distributed to the Participant prior to the end of the next
succeeding Plan Year as hereinafter provided. If such excess amounts are forfeited or distributed
more than 2 1/2 months after the last day of the Plan Year for which the excess occurred, an
excise tax of 10% will be imposed under Code Section 4979 on the Employer maintaining the Plan
with respect to such amounts.

Excess amounts shall be forfeited or distributed from a Highly Compensated Employee’s Account in
the order prescribed by the Administrator, which order shall be uniform with respect to all Highly
Compensated Employees and non-discriminatory.

“Excess aggregate contributions” that are vested shall in all cases be distributed. Excess Matching
Contributions that are not vested shall be forfeited. Any amounts forfeited with respect to a
Participant pursuant to this Section shall be treated as a forfeiture under the Plan no later than
the last day of the Plan Year following the Plan Year for which the Matching Contributions were
made.

44

 

7.10 Treatment of Forfeited Matching Contributions

Any Matching Contributions that are forfeited pursuant to the provisions of the preceding Sections
of this Article shall be applied first against Plan expenses for such Plan Year and then against
the Employers’ contribution obligations for the Plan Year.

Notwithstanding the foregoing, however, should the amount of all such forfeitures for any Plan
Year exceed the amount of the Employers’ contribution obligations for the Plan Year, the excess
amount of such forfeitures shall be held unallocated in a suspense account and shall for all Plan
purposes be applied against Plan expenses and the Employers’ contribution obligations for the
following Plan Year.

7.11 Determination of Income or Loss

The income or loss attributable to contributions in excess of a limit described above
that are distributed pursuant to this Article shall be determined by multiplying the income or loss
for the preceding Plan Year and the “gap period” attributable to the Employee’s Sub-Account to which the excess was credited by a fraction, the numerator of which is the excess amount
contributed to such Sub-Account on the Employee’s behalf for the preceding Plan Year and the
denominator of which is (a) the balance of the Sub-Account on the first day of the preceding Plan
Year, plus (b) the contributions made to such Sub-Account for the preceding Plan Year and the “gap
period”. Notwithstanding the foregoing, however, at the election of the Administrator, income for
the “gap period” may be calculated either under the fractional method set forth above or as the
product of ten percent of the amount of the income determined under the fractional method set forth
above for the Plan Year multiplied by the number of calendar months that elapse during the “gap
period”. For purposes of determining the number of calendar months that elapse during the “gap
period”, a distribution that is made on or before the 15th day of the month shall be treated as
having been made on the last day of the preceding calendar month and a distribution that is made
after the 15th day of the month shall be treated as having been made on the first day of the
succeeding calendar month.

7.12 Code Section 415 Limitations on Crediting of Contributions and Forfeitures

Notwithstanding any other provision of the Plan to the contrary, the “annual addition” with
respect to a Participant for a “limitation year” shall in no event exceed the lesser of (i) the
maximum dollar amount permitted under Code Section 415(c)(1)(A), adjusted as provided in Code
Section 415(d) (e.g., $42,000 for the “limitation year” ending in 2005) or (ii) 100 percent of
the Participant’s “415 compensation” for the “limitation year”; provided, however, that the limit
in clause (i) shall be pro rated for any short “limitation year”. The limit in clause (ii) shall
not apply to any contribution for medical benefits within the meaning of Code Section 401(h) or
419A(f)(2) after separation from service which is otherwise treated as an “annual addition” under
Code Section 419A(d)(2) or 415(l)(1). A Participant’s 401(k) Contributions may be
re-characterized as Catch-Up

45

 

401(k) Contributions and excluded from the Participant’s “annual additions” for the
“limitation year” to satisfy the preceding limitation.

If the “annual addition” to the Account of a Participant in any “limitation year” would otherwise
exceed the amount that may be applied for his benefit under the limitation contained in this
Section, the limitation shall be satisfied by reducing contributions made to the Participant’s
Account to the extent necessary in the following order:

401(k) Contributions made on behalf of the Participant for the “limitation year” that
have not been matched, if any, shall be reduced.

401(k) Contributions made on behalf of the Participant for the “limitation year” that
have been matched, if any, and the Matching Contributions attributable thereto shall be
reduced pro rata.

Qualified Nonelective Contributions otherwise allocable to the Participant’s Account
for the “limitation year”, if any, shall be reduced.

The amount of any reduction of 401(k) Contributions (plus any income attributable thereto)
shall be returned to the Participant. The amount of any reduction of Employer Contributions
shall be deemed a forfeiture for the “limitation year”.

Amounts deemed to be forfeitures under this Section shall be held unallocated in a suspense
account established for the “limitation year” and shall be applied against the Employer’s
contribution obligation for the next following “limitation year” (and succeeding “limitation
years”, as necessary). If a suspense account is in existence at any time during a “limitation
year”, all amounts in the suspense account must be applied against the Employer’s contribution
obligation before any further contributions that would constitute “annual additions” may be made
to the Plan.

For purposes of this Article, excesses shall result only from the allocation of forfeitures, a
reasonable error in estimating a Participant’s annual “415 compensation”, a reasonable error in
determining the amount of “elective contributions” that may be made with respect to any Participant
under the limits of Code Section 415, or other limited facts and circumstances that justify the
availability of the provisions set forth above.

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

If a Participant is covered by any other qualified defined contribution plan (whether or not
terminated) maintained by an Employer or a Related Company concurrently with the Plan, and if the
“annual addition” for the “limitation year” would otherwise exceed the amount that may be applied
for the Participant’s benefit under the limitation contained in the preceding Section, such excess
shall be reduced first by reducing “annual additions” under the Plan as provided in the preceding
Section. If the limitation contained in the

46

 

preceding Section still is not satisfied, such excess shall be reduced as provided in the
defined contribution plans other than the Plan.

7.14 Scope of Limitations

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

47

 

ARTICLE VIII

TRUST FUNDS AND ACCOUNTS

8.1 Investment Funds

The Sponsor shall determine the number and type of Investment Funds and shall
communicate the same and any changes therein in writing to the Administrator and the Trustee. Each
Investment Fund shall be held and administered as a separate common trust fund. The interest of
each Participant or Beneficiary under the Plan in any Investment Fund shall be an undivided
interest.

The Sponsor may determine to offer one or more Investment Funds that are invested primarily in
equity securities issued by an Employer or a Related Company that are publicly traded and are
“qualifying employer securities” as defined in ERISA Section 407(d)(5).

8.2 Loan Investment Fund

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

8.3 Income on Trust

Any dividends, interest, distributions, or other income received by the Trustee with respect to
any Trust Fund maintained hereunder shall be allocated by the Trustee to the Trust Fund for
which the income was received.

8.4 Accounts

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

48

 

8.5 Sub-Accounts

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

49

 

ARTICLE IX

LIFE INSURANCE CONTRACTS

9.1 No Life Insurance Contracts

A Participant’s Account may not be invested in life insurance contracts on the life of the
Participant.

50

 

ARTICLE X

DEPOSIT AND INVESTMENT OF CONTRIBUTIONS

10.1 Future Contribution Investment Elections

Each Eligible Employee shall make an investment election in the manner and form prescribed by the
Administrator directing the manner in which the contributions made on his behalf shall be
invested. An Eligible Employee’s investment election shall specify the percentage, in the
percentage increments prescribed by the Administrator, of such contributions that shall be
allocated to one or more of the Investment Funds with the sum of such percentages equaling 100
percent. The investment election by a Participant shall remain in effect until his entire interest
under the Plan is distributed or forfeited in accordance with the provisions of the Plan or until
he records a change of investment election with the Administrator, in such form as the
Administrator shall prescribe. If recorded in accordance with any rules prescribed by the
Administrator, a Participant’s change of investment election may be implemented effective as soon
as administratively possible.

10.2 Deposit of Contributions

All contributions made on a Participant’s behalf shall be deposited in the Trust and allocated
among the Investment Funds in accordance with the Participant’s currently effective investment
election. Notwithstanding the foregoing, any contributions made to the Plan in qualifying employer
securities shall be allocated to the Employer stock Investment Fund, pending directions to the
Administrator regarding their future investment. If no investment election is recorded with the
Administrator at the time contributions are to be deposited to a Participant’s Account, his
contributions shall be allocated among the Investment Funds as directed by the Administrator.

10.3 Election to Transfer Between Funds

A Participant may elect to transfer investments from any Investment Fund to any other Investment
Fund. The Participant’s transfer election shall specify either (i) a percentage, in the
percentage increments prescribed by the Administrator, of the amount eligible for transfer, which
percentage may not exceed 100 percent, or (ii) a dollar amount that is to be transferred. Any
transfer election must be recorded with the Administrator, in such form as the Administrator
shall prescribe. Subject to any restrictions pertaining to a particular Investment Fund, if
recorded in accordance with any rules prescribed by the Administrator, a Participant’s transfer
election may be implemented effective as soon as administratively possible.

Notwithstanding any other provision of this Section to the contrary, the Administrator may
prescribe such rules restricting Participants’ transfer elections as it deems necessary or
appropriate to preclude excessive or abusive trading or market timing.

51

 

10.4 404(c) Protection

The Plan is intended to constitute a plan described in ERISA Section 404(c) and regulations
issued thereunder. The fiduciaries of the Plan may be relieved of liability for any losses that
are the direct and necessary result of investment instructions given by a Participant, his
Beneficiary, or an alternate payee under a qualified domestic relations order.

A Participant’s directions to the Trustee regarding investment in and transfers to and from the
Employer stock Investment Fund shall be communicated in confidence and shall not be divulged to the
Employers or to any officer, director, or employee of the Employers. The Sponsor shall establish
procedures to provide and maintain such confidentiality and shall appoint a fiduciary with the
responsibility of overseeing such procedures. An independent fiduciary shall be appointed to the
extent required under Department of Labor Regulations Section 2550.404c-1(d)(2)(ii)(E)(4)(ix) to
maintain such confidentiality.

10.5 Voting and Tendering Employer Stock

Each Participant who has an interest in the Employer stock Investment Fund shall have the right to
direct the Trustee as to the manner in which the number of shares credited to his Account or, if
accounting under the Employer stock Investment Fund is by units of participation, his proportionate
interest in the Employer stock Investment Fund, is to be voted. Upon receipt of a Participant’s
direction, the Trustee shall vote the shares representing the Participant’s interest in the
Employer stock Investment Fund as directed. Except as otherwise required by law or as otherwise
provided in the Trust Agreement, if the Trustee does not receive direction from a Participant
regarding how to vote the shares representing his interest in the Employer stock Investment Fund,
the Trustee shall not vote such shares.

In addition, upon commencement of a tender offer for any securities held in the Employer stock
Investment Fund, each Participant who has an interest in the Employer stock Investment Fund shall
have the right to direct the Trustee whether or not to tender all or any portion of the shares
credited to his Account or, if accounting under the Employer stock Investment Fund is by units of
participation, all or any portion of his proportionate interest in the Employer stock Investment
Fund. A Participant may change his direction regarding the tender of shares representing his
interest in the Employer stock Investment Fund at any time prior to the tender offer withdrawal
deadline. The Trustee shall tender or not tender shares representing a Participant’s interest in
the Employer stock Investment Fund in accordance with the Participant’s directions. Except as
otherwise required by law, if the Trustee does not receive direction from a Participant regarding
whether or not to tender the shares representing a Participant’s interest in the Employer stock
Investment Fund, the Trustee shall not tender such shares. The proceeds received by the Trustee with respect
to shares of stock tendered by the Trustee in accordance with Participants’

52

 

directions shall be allocated to the Accounts of those Participants who elected to tender their
shares in proportion to their interest in the tendered shares.

All materials provided to other shareholders, including proxy solicitation materials and all tender
materials, shall be provided to each Participant with an interest in the Employer stock Investment
Fund.

A Participant’s directions to the Trustee hereunder shall be communicated in confidence and shall
not be divulged to the Employers or to any officer, director, or employee of the Employers. The
Sponsor shall establish procedures to provide and maintain such confidentiality and shall appoint
a fiduciary with the responsibility of overseeing such procedures. An independent fiduciary shall
be appointed to the extent required under Department of Labor Regulations Section
2550.404c-1(d)(2)(ii)(E)(4)(ix) to maintain such confidentiality.

10.6 Special Rules Relating to Transactions by Certain Officers, Directors and Shareholders

Notwithstanding the foregoing provisions of this Article X or any other provision of the Plan, the
administration of the Plan’s provisions regarding investment elections, investment transfers,
contributions and withdrawals, are subject to restrictions on certain officers, directors and
shareholders of an Employer (such individuals hereinafter referred to as “insiders”) with respect
to the purchase and sale of Employer stock. The Board of Directors of the Sponsor has adopted a
written Statement of Policy Regarding Insider Trading which, as the same may be amended from time
to time, shall form a part of the Plan. The Board of Directors (or a committee thereof) may from
time to time establish such additional rules, restrictions and limitations on insiders’
transactions in Employer stock under the Plan as may be necessary to comply with applicable
securities laws, including regularly scheduled restrictions timed to coincide with the Sponsor’s earnings reports, all of which, when so
adopted, shall form a part of the Plan.

10.7 Restrictions on Investments

Notwithstanding the foregoing provisions of this Article X or any other provision of the Plan, the
Administrator may take actions or impose reasonable restrictions or limitations with respect to
Investment Funds (including the NCI Common Stock Fund) or Participants’ transfer elections to avoid
potential trading activity or market-timing abuses as identified by the Trustee or the investment
manager of an Investment Fund and communicated to the Administrator, including, but not limited to,
reasonable limits on the number of times a Participant may move in and out of a particular
investment (including the NCI Common Stock Fund) within a particular period. Any such restrictions
or limitations will be communicated to Participants in writing and such restrictions or limitations
shall, during any period that they are in effect, form a part of the Plan.

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ARTICLE XI

CREDITING AND VALUING ACCOUNTS

11.1 Crediting Accounts

All contributions made under the provisions of the Plan shall be credited to Accounts in the
Trust Funds by the Trustee, in accordance with procedures established in writing by the
Administrator, either when received or on the succeeding Valuation Date after valuation of the
Trust Fund has been completed for such Valuation Date as provided in Section 11.2, as shall be
determined by the Administrator.

11.2 Valuing Accounts

Accounts in the Trust Funds shall be valued by the Trustee on the Valuation Date, in accordance
with procedures established in writing by the Administrator, either in the manner adopted by the
Trustee and approved by the Administrator or in the manner set forth in Section 11.3 as Plan
valuation procedures, as determined by the Administrator.

11.3 Plan Valuation Procedures

The assets of the Trust will be valued on each Valuation Date at fair market value. On such
date, the earnings and losses of the Trust will be allocated to each Participant’s Account
according to the ratio of such Account balance to all Accounts balances, or by utilizing any
other formula as is appropriate under the circumstances.

11.4 Unit Accounting Permitted

The Administrator may, for administrative purposes, establish unit values for one or more
Investment Fund (or any portion thereof) and maintain the accounts setting forth each Participant’s
interest in such Investment Fund (or any portion thereof) in terms of such units, all in accordance
with such rules and procedures as the Administrator shall deem to be fair, equitable, and
administratively practicable. In the event that unit accounting is thus established for an
Investment Fund (or any portion thereof), the value of a Participant’s interest in that Investment
Fund (or any portion thereof) at any time shall be an amount equal to the then value of a unit in
such Investment Fund (or any portion thereof) multiplied by the number of units then credited to
the Participant.

11.5 Finality of Determinations

The Trustee shall have exclusive responsibility for determining the value of each Account
maintained hereunder. The Trustee’s determinations thereof shall be conclusive upon all interested
parties.

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11.6 Notification

Within a reasonable period of time after the end of each Plan Year, the Administrator shall
notify each Participant and Beneficiary of the value of his Account and Sub-Accounts as of a
Valuation Date during the Plan Year.

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ARTICLE XII

LOANS

12.1 Application for Loan

A Participant may make application to the Administrator for a loan from his Account. Loans shall be
made to Participants in accordance with written guidelines which are hereby incorporated into and
made a part of the Plan. To the extent that such written guidelines comply with the requirements of
Code Section 72(p), but are inconsistent with the provisions of this Article, such written
guidelines shall be given effect.

12.2 Collateral for Loan

As collateral for any loan granted hereunder, the Participant shall grant to the Plan a security
interest in his vested interest under the Plan equal to the amount of the loan; provided, however,
that in no event may the security interest exceed 50 percent of the Participant’s vested interest
under the Plan determined as of the date as of which the loan is originated in accordance with
Plan provisions. In the case of a Participant who is an active employee, the Participant also
shall enter into an agreement to repay the loan by payroll withholding.

No loan in excess of 50 percent of the Participant’s vested interest under the Plan shall be made
from the Plan.

Loans shall not be made available to Highly Compensated Employees in an amount greater than
the amount made available to other employees.

A loan shall not be granted unless the Participant consents to the charging of his Account for
unpaid principal and interest amounts in the event the loan is declared to be in default.

12.3 Reduction of Account Upon Distribution

Notwithstanding any other provision of the Plan, the amount of a Participant’s Account that is
distributable to the Participant or his Beneficiary under Article XIII or XV shall be reduced by
the portion of his vested interest that is held by the Plan as security for any loan outstanding to
the Participant, provided that the reduction is used to repay the loan. If distribution is made
because of the Participant’s death prior to the commencement of distribution of his Account and the
Participant’s vested interest in his Account is payable to more than one individual as Beneficiary,
then the balance of the Participant’s vested interest in his Account shall be adjusted by reducing
the vested account balance by the amount of the security used to repay the loan, as provided in the preceding sentence, prior to
determining the amount of the benefit payable to each such individual.

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12.4 Legal Requirements Applicable to Plan Loans

Notwithstanding any other provision of the Plan to the contrary, the following terms and
conditions shall apply to any loan made to a Participant under this Article:

	(a)	 	The amount of any loan to a Participant (when added to the outstanding balance of all other
loans to the Participant from the Plan or any other plan maintained by an Employer or a Related
Company) shall not exceed the lesser of:

	 	(i)	 	$50,000, reduced by the excess, if any, of the highest outstanding balance of any
other loan to the Participant from the Plan or any other plan maintained by an Employer or
a Related Company during the preceding 12-month period over the outstanding balance of
such loans on the date a loan is made hereunder; or
	 
	 	(ii)	 	50 percent of the vested portions of the Participant’s Account and his vested
interest under all other plans maintained by an Employer or a Related Company.

	(b)	 	The term of any loan to a Participant shall be no greater than 5 years, except in the case of a
loan used to acquire any dwelling unit which within a reasonable period of time is to be used
(determined at the time the loan is made) as a principal residence (as defined under Code Section
121) of the Participant.
	 
	(c)	 	Substantially level amortization shall be required over the term of the loan with payments made
not less frequently than quarterly. Notwithstanding the foregoing, if so provided in the written
guidelines applicable to Plan loans, the amortization schedule may be waived and payments suspended
while a Participant is on a leave of absence from employment with an Employer or any Related
Company (for periods in which the Participant does not perform military service as described in
paragraph (d) below), provided that all of the following requirements are met:

	 	(i)	 	Such leave is either without pay or at a reduced rate of pay that, after
withholding for employment and income taxes, is less than the amount required to be
paid under the amortization schedule;
	 
	 	(ii)	 	Payments resume after the earlier of (a) the date such leave of absence ends or
(b) the one-year anniversary of the date such leave began;
	 
	 	(iii)	 	The period during which payments are suspended does not exceed one year;
	 
	 	(iv)	 	Payments resume in an amount not less than the amount required under the original
amortization schedule; and

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	 	(v)	 	The waiver of the amortization schedule does not extend the period of the loan beyond
the maximum period permitted under this Article.

	(d)	 	If a Participant is absent from employment with any Employer or any Related Company for a
period during which he performs services in the uniformed services (as defined in chapter 45 of
title 38 of the United States Code), whether or not such services constitute qualified military
service, the suspension of payments shall not be taken into account for purposes of applying
either paragraph (b) or paragraph (c) of this Section provided that all of the following
requirements are met:

	 	(i)	 	Payments resume upon completion of such military service;
	 
	 	(ii)	 	Payments resume in an amount not less than the amount required under the original
amortization schedule and continue in such amount until the loan is repaid in full;
	 
	 	(iii)	 	Upon resumption, payments are made no less frequently than required under the
original amortization schedule and continue under such schedule until the loan is repaid in
full; and
	 
	 	(iv)	 	The loan is repaid in full, including interest accrued during the period of such
military service, no later than the maximum period otherwise permitted under this
Article extended by the period of such military service.

	(e)	 	The loan shall be evidenced by a legally enforceable agreement that demonstrates compliance
with the provisions of this Section.
	 
	(f)	 	Subject to the requirements of the Servicemembers Civil Relief Act, the interest rate on any
loan to a Participant shall be a reasonable interest rate commensurate with current interest rates
charged for loans made under similar circumstances by persons in the business of lending money.

12.5 Administration of Loan Investment Fund

Upon approval of a loan to a Participant, the Administrator shall direct the Trustee to transfer an
amount equal to the loan amount from the Investment Funds in which it is invested, as directed by
the Administrator, to the loan Investment Fund established in the Participant’s name. Any loan
approved by the Administrator shall be made to the Participant out of the Participant’s loan
Investment Fund. All principal and interest paid by the Participant on a loan made under this
Article shall be deposited to his Account and shall be allocated upon receipt among the Investment
Funds in accordance with the Participant’s currently effective investment election. The balance of
the Participant’s loan Investment Fund shall be decreased by the amount of principal payments and
the loan Investment Fund shall be terminated when the loan has been repaid in full.

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12.6 Default

If either (i) a Participant fails to make or cause to be made, any payment required under the terms
of the loan by the end of the calendar quarter following the calendar quarter in which the payment
was due, unless payment is not made because the Participant is on a leave of absence and the
amortization schedule is waived as provided in paragraph (c) or (d) of Section 12.4, or (ii) there
is an outstanding principal balance existing on a loan after the last scheduled repayment date
(extended as provided in Section 12.4(d), if applicable), the Administrator shall direct the
Trustee to declare the loan to be in default, and the entire unpaid balance of such loan, together
with accrued interest, shall be immediately due and payable. In any such event, if such balance and
interest thereon is not then paid, the Trustee shall charge the Account of the borrower with the
amount of such balance and interest as of the earliest date a distribution may be made from the
Plan to the borrower without adversely affecting the tax qualification of the Plan or of the cash
or deferred arrangement.

12.7 Deemed Distribution Under Code Section 72(p)

If a Participant’s loan is in default as provided in Section 12.6, the Participant shall be
deemed to have received a taxable distribution in the amount of the outstanding loan balance as
required under Code Section 72(p), whether or not distribution may actually be made from the Plan
without adversely affecting the tax qualification of the Plan; provided, however, that the
taxable portion of such deemed distribution shall be reduced in accordance with the provisions of
Code Section 72(e) to the extent the deemed distribution is attributable to the Participant’s
After-Tax Contributions.

If a Participant is deemed to have received distribution of an outstanding loan balance
hereunder, no further loans may be made to such Participant from his Account.

12.8 Treatment of Outstanding Balance of Loan Deemed Distributed Under Code Section 72(p)

The balance of any loan that is deemed to have been distributed to a Participant hereunder shall
cease to be an outstanding loan for purposes of Code Section 72(p) and a Participant shall not be
treated as having received a taxable distribution when his Account is offset by such outstanding
loan balance as provided in Section 12.6. Any interest that accrues on a loan after it is deemed
to have been distributed shall not be treated as an additional loan to the Participant and shall
not be included in the Participant’s taxable income as a deemed distribution. Notwithstanding the
foregoing, however, unless a Participant repays such loan, with interest, the amount of such loan,
with interest thereon calculated as provided in the original loan note, shall continue to be
considered an outstanding loan for purposes of determining the maximum permissible amount of any
subsequent loan under Section 12.4(a).

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If a Participant elects to make payments on a loan after it is deemed to have been distributed
hereunder, such payments shall be treated as After-Tax Contributions to the
Plan solely for purposes of determining the taxable portion of the Participant’s Account and shall
not be treated as After-Tax Contributions for any other Plan purpose, including application of the
limitations on contributions applicable under Code Sections 401(m) and 415.

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

12.9 Special Rules Applicable to Loans

Any loan made hereunder shall be subject to the following rules:

	(a)	 	Loans Limited to Eligible Employees: No loans shall be made to an Employee who makes a
Rollover Contribution in accordance with Article V, but who is not an Eligible Employee as
provided in Article III.
	 
	(b)	 	Minimum Loan Amount: A Participant may not request a loan for less than $1,000.
	 
	(c)	 	Maximum Number of Outstanding Loans: A Participant may not have more than two outstanding
loans at any time. A Participant with two outstanding loans may not apply for another loan until
all but one of the existing loans is repaid in full and may not refinance an existing loan or
obtain a third loan for the purpose of paying off an existing loan. The provisions of this
paragraph shall not apply to any loans made prior to the effective date of this amendment and
restatement; provided, however, that any such loan shall be taken into account in determining
whether a Participant may apply for a new loan hereunder.
	 
	(d)	 	Maximum Period for Principal Residence Loan: The term of any loan to a Participant that is
used to acquire any dwelling unit which within a reasonable period of time is to be used
(determined at the time the loan is made) as a principal residence (as defined in Code Section
121) of the Participant shall be no greater than 30 years (15 years effective on and after
February 18, 2010).
	 
	(e)	 	Pre-Payment Without Penalty: A Participant may pre-pay the balance of any loan hereunder prior
to the date it is due without penalty.
	 
	(f)	 	Effect of Termination of Employment: Upon a Participant’s termination of employment, the
balance of any outstanding loan hereunder shall immediately become due and owing.

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	(g)	 	No Roll Over of Loans: A Participant may not elect to roll over any loan note held
pursuant to the provisions of this Article.
	 
	(h)	 	Additional Restrictions on Loans to Certain Participants: Unless specifically provided
otherwise pursuant to rules adopted by the Securities and Exchange Commission, no loan shall be
granted hereunder to any Participant who would be considered a “director” or “executive officer”
for purposes of applying Section 402 of the Sarbanes-Oxley Act of 2002 to participant loans under
the Plan.
	 
	(i)	 	Notwithstanding any other provision of this Article to the contrary, a former Garco Building
Systems, Inc. employee may rollover up to three loans made under the Garco Building Systems, Inc.
401(k) Plan if they are an Eligible Employee under the Plan. Any loan rolled over to the Plan will
be administered in accordance with the provisions of the note reflecting such loan and shall remain
outstanding until repaid in accordance with its terms. Such Participant may not apply for another
loan until all but one of the existing loans is repaid in full and may not refinance an existing
loan or obtain a loan for the purpose of paying off an existing loan.

12.10 Prior Loans

Notwithstanding any other provision of this Article to the contrary, any loan made under the
provisions of the Plan as in effect prior to this amendment and restatement shall be administered
in accordance with the provisions of the note reflecting such loan and shall remain outstanding
until repaid in accordance with its terms.

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ARTICLE XIII

WITHDRAWALS WHILE EMPLOYED

13.1 Non-Hardship Withdrawals of After-Tax Contributions

A Participant who is employed by an Employer or a Related Company and who has attained age 59 1/2
may elect, subject to the limitations and conditions prescribed in this Article, to make a cash
withdrawal from his After-Tax Contributions Sub-Account.

13.2 Non-Hardship Withdrawals of Rollover Contributions

A Participant who is employed by an Employer or a Related Company may elect at any time, subject
to the limitations and conditions prescribed in this Article, to make a cash withdrawal from his
Rollover Contributions Sub-Account.

13.3 Non-Hardship Withdrawals of Restricted Contributions

A Participant who is employed by an Employer or a Related Company and who has attained age 59 1/2
may elect, subject to the limitations and conditions prescribed in this Article, to make a cash
withdrawal from his vested interest in any of the following Sub-Accounts:

	 	•	 	his 401(k) Contributions Sub-Account.
	 
	 	•	 	his Robertson Investment Sub-Account and Robertson-Ceco Prior Employer Contribution Sub-Account, if applicable.

13.4 Non-Hardship Withdrawals of Matching Contributions

A Participant who is employed by an Employer or a Related Company may elect, subject to the
limitations and conditions prescribed in this Article, to make a cash withdrawal of amounts held
in his Regular and Additional Profit-Sharing Matching Contributions Sub-Accounts if any of the
following requirements are met:

	(a)	 	He has attained age 59 1/2.

13.5 Overall Limitations on Non-Hardship Withdrawals

Non-hardship withdrawals made pursuant to this Article shall be subject to the following
conditions and limitations:

	(a)	 	A Participant must apply for a non-hardship withdrawal such number of days prior to the
date as of which it is to be effective as the Administrator may prescribe.

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	(b)	 	Non-hardship withdrawals may be made effective as soon as administratively practicable
after the Administrator’s approval of the Participant’s withdrawal application.
	 
	(c)	 	A Participant may not make more than 2 non-hardship withdrawals from his Rollover
Contributions Sub-Account in accordance with the provisions of this Article during the Plan
Year.

13.6 Hardship Withdrawals

A Participant who is employed by an Employer or a Related Company and who is determined by the
Administrator to have incurred a hardship in accordance with the provisions of this Article may
elect, subject to the limitations and conditions prescribed in this Article, to make a cash
withdrawal from his vested interest in any of the following Sub-Accounts:

	 	•	 	his 401(k) Contributions Sub-Account, excluding any income credited to such
Sub-Account.
	 
	 	•	 	his After-Tax Contributions Sub-Account.
	 
	 	•	 	his Rollover Contributions Sub-Account.
	 
	 	•	 	his Regular Matching Contributions Sub-Account.
	 
	 	•	 	his Additional Profit-Sharing Matching Contributions Sub-Account.

13.7 Hardship Determination

The Administrator shall grant a hardship withdrawal only if it determines that the withdrawal is
necessary to meet an immediate and heavy financial need of the Participant. An immediate and
heavy financial need of the Participant means a financial need on account of:

	(a)	 	expenses previously incurred by or necessary to obtain for the Participant, the Participant’s
Spouse, or any dependent of the Participant (as defined in Code Section 152, without regard to
subsections (b)(1), (b)(2), and (d)(1)(B) thereof) medical care deductible under Code Section
213(d), determined without regard to whether the expenses exceed any applicable income limit;
	 
	(b)	 	costs directly related to the purchase (excluding mortgage payments) of a principal
residence for the Participant;
	 
	(c)	 	payment of tuition, related educational fees, and room and board expenses for the next 12
months of post secondary education for the Participant, or the

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	 	 	Participant’s Spouse, child or other dependent (as defined in Code Section 152, without
regard to subsections (b)(1), (b)(2) and (d)(1)(B) thereof);
	 
	(d)	 	payments necessary to prevent the eviction of the Participant from his principal residence or
foreclosure on the mortgage on the Participant’s principal residence;
	 
	(e)	 	payment of funeral or burial expenses for the Participant’s deceased parent, Spouse, child
or dependent (as defined in Code Section 152, without regard to subsections (b)(1), (b)(2) and
(d)(1)(B) thereof); and
	 
	(f)	 	expenses for the repair of damage to the Participant’s principal residence that would qualify
for a casualty loss deduction under Code Section 165 (determined without regard to whether the
loss exceeds any applicable income limit).

13.8 Satisfaction of Necessity Requirement for Hardship Withdrawals

A withdrawal shall be deemed to be necessary to satisfy an immediate and heavy financial
need of a Participant only if the Participant satisfies all of the following
requirements:

	(a)	 	The withdrawal is not in excess of the amount of the immediate and heavy financial
need of the Participant.
	 
	(b)	 	The Participant has obtained all distributions, other than hardship distributions, and all
non-taxable loans currently available under all plans maintained by an Employer or any Related
Company.
	 
	(c)	 	The Participant’s 401(k) Contributions and the Participant’s “elective contributions” and
“employee contributions”, as defined in Section 7.1, under all other
qualified and non qualified deferred compensation plans maintained by an Employer or any Related
Company shall be suspended for at least 6 months after his receipt of the withdrawal.

A Participant shall not fail to be treated as an Eligible Employee for purposes of applying the
limitations contained in Article VII of the Plan merely because his 401(k) Contributions are
suspended in accordance with this Section.

13.9 Conditions and Limitations on Hardship Withdrawals

Hardship withdrawals made pursuant to this Article shall be subject to the following
conditions and limitations:

	(a)	 	A Participant must apply for a hardship withdrawal such number of days prior to the date as
of which it is to be effective as the Administrator may prescribe.

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	(b)	 	Hardship withdrawals may be made effective as soon as administratively practicable after
the Administrator’s approval of the Participant’s withdrawal application.
	 
	(c)	 	The amount of a hardship withdrawal may include any amounts necessary to pay any Federal,
state, or local income taxes or penalties reasonably anticipated to result from the distribution.

13.10 Order of Withdrawal from a Participant’s Sub-Accounts

Distribution of a withdrawal amount shall be made from a Participant’s Sub-Accounts, to the extent
necessary, in the order prescribed by the Administrator, which order shall be uniform with respect
to all Participants and non-discriminatory. If the Sub-Account from which a Participant is
receiving a withdrawal is invested in more than one Investment Fund, the withdrawal shall be
charged against the Investment Funds as directed by the Administrator.

13.11 Withdrawals From Robertson Investment Sub-Account

A Participant who is an Employee and who has an existing Robertson Investment Sub-Account balance
may withdraw up to the entire balance that has been held in such Sub-Account (or the predecessor
of such Sub-Account under the Robertson Ceco Savings Plan) for at least 24 months. The maximum
number of withdrawals permitted under this Section 13.10 in any 12 month period is one.

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ARTICLE XIV

TERMINATION OF EMPLOYMENT AND SETTLEMENT DATE

14.1 Termination of Employment and Settlement Date

A Participant’s Settlement Date shall occur on the date he terminates employment with the
Employers and all Related Companies because of death, disability, retirement, or other
termination of employment. Written notice of a Participant’s Settlement Date shall be given by
the Administrator to the Trustee.

14.2 Separate Accounting for Non-Vested Amounts

If as of a Participant’s Settlement Date the Participant’s vested interest in his Employer
Contributions Sub-Account is less than 100 percent, that portion of his Employer Contributions
Sub-Account that is not vested shall be accounted for separately from the vested portion and shall
be disposed of as provided in the following Section. If prior to such Settlement Date the
Participant received a distribution under the Plan and the non-vested portion of his Employer
Contributions Sub-Account was not forfeited as provided in the following Section, his vested
interest in his Employer Contributions Sub-Account shall be an amount (“X”) determined by the
following formula:

X = P(AB + D) -  D

For purposes of the formula:

	 	 	 	 	 

	 

	 	P   =
	 	The Participant’s vested interest in his Employer Contributions Sub-Account on
the date distribution is to be made.
	 
	 	 	 	 
	 

	 	AB =
	 	The balance of the Participant’s Employer Contributions Sub-Account as of the
Valuation Date immediately preceding the date distribution is to be made.
	 
	 	 	 	 
	 

	 	D   =
	 	The amount of all prior distributions from the Participant’s Employer
Contributions Sub-Account. Amounts deemed to have been distributed to a
Participant pursuant to Code Section 72(p), but which have not actually been
offset against the Participant’s Account balance shall not be considered
distributions hereunder.

14.3 Disposition of Non-Vested Amounts

That portion of a Participant’s Employer Contributions Sub-Account that is not vested upon the
occurrence of his Settlement Date shall be forfeited as of a date following such Settlement Date
that is prescribed by the Administrator in a uniform and non-discriminatory manner.

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14.4 Treatment of Forfeited Amounts

Whenever the non-vested balance of a Participant’s Employer Contributions Sub-Account is forfeited
during a calendar quarter in accordance with the provisions of the preceding Section, the amount of
such forfeiture shall be applied against Regular Matching
Contributions or against Plan expenses for such calendar quarter, as directed by the Administrator.
Notwithstanding the foregoing, however, should the amount of all such forfeitures for any calendar
quarter with respect to any Employer exceed the amount of such Employer’s Regular Matching
Contribution obligation for the calendar quarter, the excess amount of such forfeitures shall be
held unallocated in a suspense account established with respect to the Employer and shall be
applied against Plan expenses and the Employer’s Regular Matching Contribution obligations for the
following calendar quarter.

14.5 Recrediting of Forfeited Amounts

A former Participant who forfeited the non-vested portion of his Employer Contributions Sub-Account
in accordance with the provisions of Section 14.3 prior to the date he incurs 5-consecutive Breaks
in Service and who is reemployed by an Employer or a Related Company shall have such forfeited
amounts recredited to a new Account in his name if:

	(a)	 	he returns to employment with an Employer or a Related Company before he incurs 5-consecutive
Breaks in Service commencing after the later of (i) the date he received, or is deemed to have
received, distribution of his vested interest in his Account or (ii) the date the non-vested
portion of his Employer Contributions Sub-Account was forfeited;
	 
	(b)	 	he resumes employment covered under the Plan before the earlier of (i) the end of the 5-year
period beginning on the date he is reemployed or (ii) the date he incurs five consecutive Breaks in
Service commencing after the later of (iii) the date he received, or is deemed to have received,
distribution of his vested interest in his Account or (iv) the date the non-vested portion of his
Employer Contributions Sub-Account was forfeited; and
	 
	(c)	 	if he received actual distribution of his vested interest in his Account, he repays to the Plan
the full amount of such distribution before the earlier of (i) the end of the 5-year period
beginning on the date he is reemployed or (ii) the date he incurs 5-consecutive Breaks in Service
commencing after the later of (iii) the date he received distribution of his vested interest in his
Account or (iv) the date the non-vested portion of his Employer Contributions Sub-Account was
forfeited.

The forfeited balance of a Participant’s Account that is recredited to a Participant’s new
Account hereunder shall be adjusted for earnings and losses that occurred during the period
beginning on the date the non-vested portion of the Participant’s Account was

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forfeited and ending on the earliest date such amounts could have been forfeited under the terms
of Code Section 411(a)(7)(B). Funds needed in any Plan Year to recredit the Account of a
Participant with the amounts of prior forfeitures in accordance with the preceding sentence shall
come first from forfeitures that arise during such Plan Year, and then from Trust income earned in
such Plan Year, to the extent it has not yet been allocated among Participants’ Accounts as
provided in Article XI, with each Trust Fund
being charged with the amount of such income proportionately, unless his Employer chooses to make
an additional Employer Contribution, and shall finally be provided by his Employer by way of a
separate Employer Contribution.

Notwithstanding the foregoing, if a reemployed Participant’s Vesting Service completed following
reemployment is not included in determining his vested interest in his Account attributable to
employment prior to his Break in Service, as provided in the Section 2.8, the former Participant’s
forfeited amounts shall not be recredited to his Account.

A former Participant who forfeited the non-vested portion of his Employer Contributions
Sub-Account in accordance with the provisions of Section 14.3 on or after the date he incurs
5-consecutive Breaks in Service and who is reemployed by an Employer or a Related Company shall
not have such forfeited amounts recredited to his Account.

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ARTICLE XV

DISTRIBUTIONS

15.1 Distributions to Participants

Subject to the provisions of Section 15.4, a Participant whose Settlement Date occurs shall receive
distribution of his vested interest in his Account in the form provided under Article XVI beginning
as soon as reasonably practicable following his Settlement Date or the date his application for
distribution is filed with the Administrator, if later.

15.2 Voluntary Elective Transfers

Notwithstanding any other provision of the Plan to the contrary, a Participant whose Settlement
Date has not occurred and who is not otherwise eligible to receive distribution of his Account
under the Plan may elect to transfer his entire Account from the Plan to another plan maintained by
the Employer or a Related Company if all of the following requirements are met:

	(a)	 	the Participant transfers from employment as an Employee to other employment with an Employer
or a Related Company that is not covered by the Plan;
	 
	(b)	 	such other employment is covered by another profit-sharing plan that includes a cash or
deferred arrangement qualified under Code Section 401(k); and
	 
	(c)	 	the Participant makes a voluntary, fully-informed election to transfer his entire Account
to such other plan.

If a Participant elects a voluntary transfer, his transferred Account shall be subject to the
provisions of such other plan and benefits shall be paid at the time and in the form provided
under such other plan without regard to the provisions of the Plan prior to such transfer.

15.3 Distributions to Beneficiaries

Subject to the provisions of Section 15.4, if a Participant dies prior to his Benefit Payment Date,
his Beneficiary shall receive distribution of the Participant’s vested interest in his Account in
the form provided under Article XVI beginning as soon as reasonably practicable following the date
the Beneficiary’s application for distribution is filed with the Administrator. If distribution is
to be made to a Participant’s Spouse, it shall be made available within a reasonable period of time
after the Participant’s death that is no less favorable than the period of time applicable to other
distributions.

If a Participant dies after the date distribution of his vested interest in his Account begins
under this Article, but before his entire vested interest in his Account is distributed, his
Beneficiary shall receive distribution of the remainder of the Participant’s vested interest

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in his Account beginning as soon as reasonably practicable following the Participant’s date of
death.

15.4 Code Section 401(a)(9) Requirements

The provisions of this Section take precedence over any inconsistent provision of the Plan;
provided, however, that the provisions of this Section are not intended to create additional
forms of payment that are not otherwise provided under Article XVI.

To the extent required under Code Section 401(a)(9), all distributions made from the Plan shall be
determined and made in accordance with the provisions of Code Section 401(a)(9) and the Treasury
Regulations issued thereunder, as set forth in this Section.

	(a)	 	A Participant’s vested interest in his Account shall be distributed to the Participant no later
than the Participant’s Required Beginning Date.
	 
	(b)	 	If a Participant dies on or after his Required Beginning Date, but before his vested interest
in his Account has been distributed in full, the remainder of the Participant’s vested Account
balance shall be distributed to the Participant’s Beneficiary in a single sum payment as soon as
reasonably practicable following the Participant’s death.
	 
	(c)	 	If a Participant dies before his Required Beginning Date and before his vested interest in his
Account has been distributed in full, the Participant’s vested Account balance shall be distributed
to the Participant’s Beneficiary in a single sum payment no later than the 5th anniversary of the
Participant’s death; provided, however, that if the Participant’s Spouse is his sole “designated
beneficiary” with respect to all or any portion of the Participant’s vested Account, the Spouse may
elect to postpone payment until December 31 of the calendar year in which the Participant would
have attained age 70 1/2, if later. The Spouse’s election to defer payment must be made no later
than September 30 of the calendar year that contains the 5th anniversary of the Participant’s
death.
	 
	 	 	If the Participant’s Spouse is a sole “designated beneficiary” with respect to all or any
portion of the Participant’s interest and the Spouse dies after the Participant but before
distribution to the Spouse is made, the rules described above shall be applied with respect
to the interest for which the Spouse was the sole “designated beneficiary,” substituting
the date of the Spouse’s death for the date of the Participant’s death. A Participant’s
Spouse qualifies as the Participant’s sole “designated beneficiary” if she is entitled to
the Participant’s entire vested interest in his Account or his entire vested interest in a
segregated portion of the Participant’s Account and no other “designated beneficiary” is
entitled to any portion of that interest unless the Spouse dies prior to receiving full
distribution of that interest.

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	(d)	 	For purposes of this Section the following terms have the following meanings:

	 	(i)	 	A Participant’s “designated beneficiary” means the individual who is the Participant’s
Beneficiary under Article XVII of the Plan and is the designated beneficiary under Code
Section 401(a)(9) and Treasury Regulations Section 1.401(a)(9)-4.

15.5 Cash Outs and Participant Consent

Notwithstanding any other provision of the Plan to the contrary, if a Participant’s vested
interest in his Account does not exceed $5,000, distribution of such vested interest shall be made
to the Participant in a single sum payment or through a direct rollover, as described in Article
XVI, as soon as reasonably practicable following his Settlement Date. The balance of a
Participant’s Rollover Contributions Sub-Account shall not be included in determining whether the
Participant’s vested interest in his Account exceeds
$5,000.

If a Participant has no vested interest in his Account on his Settlement Date, he shall be
deemed to have received distribution of such vested interest on his Settlement Date.

If a Participant’s vested interest in his Account exceeds $5,000, distribution shall not commence
to such Participant prior to his Normal Retirement Date or the date he attains age 62, if later,
without the Participant’s written consent.

15.6 Automatic Rollover of Mandatory Distributions

If distribution of a Participant’s vested interest is to be made to a Participant as provided in
the preceding Section before the later of the Participant’s Normal Retirement Date or the date the
Participant attains age 62, and the amount of such vested interest exceeds $1,000, distribution of
such vested interest shall be made through a direct rollover to an individual retirement plan
selected by the Administrator, unless the Participant affirmatively elects distribution in a single
sum payment or through a direct rollover to an “eligible retirement plan” (as defined in Code
Section 402(c)(8)(B), modified as provided in Code Section 401(a)(31)(E)) specified by the
Participant. Any distribution made to a Participant’s surviving Spouse or other Beneficiary or to
an alternate payee under a qualified domestic relations order shall not be subject to the automatic
rollover provisions described in the preceding sentence.

Notwithstanding any other provision of the Plan to the contrary, in determining whether the amount
of a Participant’s vested interest in his Account exceeds $1,000 such that distribution of his
vested interest is subject to the automatic rollover requirements of this Section, the
Participant’s vested interest in his Rollover Contributions Sub-Account shall be aggregated with
the Participant’s vested interest in his other Sub-Accounts under the Plan.

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15.7 Required Commencement of Distribution

Unless the Participant elects a later date, distribution of his vested interest in his Account
shall commence to the Participant no later than 60 days after the close of the Plan Year in
which occurs the latest of (i) the Participant’s Normal Retirement Date, (ii) the Participant’s
attainment of age 65, (iii) the tenth anniversary of the year in which the Participant commenced
participation, or (iv) the Participant’s Settlement Date. A
Participant who does not make application for his benefit to commence shall be deemed to have
elected to postpone distribution hereunder.

15.8 Reemployment of a Participant

If a Participant whose Settlement Date has occurred is reemployed by an Employer or a Related
Company, he shall lose his right to any distribution or further distributions from the Trust
arising from his prior Settlement Date and his interest in the Trust shall thereafter be treated in
the same manner as that of any other Participant whose Settlement Date has not occurred.

15.9 Restrictions on Alienation

Except as provided in Code Section 401(a)(13) (relating to qualified domestic relations orders),
Code Section 401(a)(13)(C) and (D) (relating to offsets ordered or required under a criminal
conviction involving the Plan, a civil judgment in connection with a violation or alleged violation
of fiduciary responsibilities under ERISA, or a settlement agreement between the Participant and
the Department of Labor in connection with a violation or alleged violation of fiduciary
responsibilities under ERISA), Treasury Regulations Section 1.401(a)-13(b)(2) (relating to Federal
tax levies and judgments), or as otherwise required by law, no benefit under the Plan at any time
shall be subject in any manner to anticipation, alienation, assignment (either at law or in
equity), encumbrance, garnishment, levy, execution, or other legal or equitable process; and no
person shall have power in any manner to anticipate, transfer, assign (either at law or in equity),
alienate or subject to attachment, garnishment, levy, execution, or other legal or equitable
process, or in any way encumber his benefits under the Plan, or any part thereof, and any attempt
to do so shall be void.

15.10 Facility of Payment

If the Administrator finds that any individual to whom an amount is payable hereunder is incapable
of attending to his financial affairs because of any mental or physical condition, including the
infirmities of advanced age, such amount may, in the discretion of the Administrator, be paid to
such individual’s court appointed guardian or to another person with a valid power of attorney. The
Trustee shall make such payment only upon receipt of written instructions to such effect from the
Administrator. Any such payment shall be charged to the Account from which the payment would
otherwise have been paid to the

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individual found incapable of attending to his financial affairs and shall be a complete
discharge of any liability therefor under the Plan.

If distribution is to be made to a minor Beneficiary, the Administrator may, in its
discretion, pay the amount to a duly qualified guardian or other legal representative, to an adult
relative under the applicable state Uniform Gifts to Minors Act, as custodian, or to a trust that
has been established for the benefit of the minor. Any such payment shall be charged to the Account
from which the payment would otherwise have been paid to the minor and shall be a complete
discharge of any liability therefor under the Plan.

15.11 Inability to Locate Payee and Non-Negotiated Checks

If any benefit becomes payable to any person, or to the executor or administrator of any deceased
person, and if that person or his executor or administrator does not present himself to the
Administrator within a reasonable period after the Administrator mails written notice of his
eligibility to receive a distribution hereunder to his last known address and makes such other
diligent effort to locate the person as the Administrator determines, such as (1) providing a
distribution notice to the lost Participant at his/her last known address by certified mail, (2)
use of the Internal Revenue Service letter forwarding program under IRS Revenue Procedure 94-22,
(3) use of a commercial locater service, the internet or other general search method, or (4) use of
the Social Security Administration search program, that benefit will be forfeited. However, if the
payee later files a claim for that benefit, the benefit will be restored.

If a distribution check has been issued and is outstanding for more than 180 days and the
Administrator has been unable to locate the payee after diligent efforts have been made to do so,
then except as specifically directed by the Administrator, the amount of the check shall be
re-deposited to the Plan and forfeited. However, if the payee is subsequently located, the check
amount will be restored to an Account established on the payee’s behalf, without adjustment for
investment gains or losses since the date of issuance.

If the Plan is joined as a party to escheat proceedings involving a forfeited amount or payee’s
account, the Plan will comply with the final judgment as if it were a claim filed by the
Participant or Beneficiary and will make payment in accordance with the judgment.

Any amount forfeited under this Section shall be applied against Regular Matching Contributions in
any Contribution Period occurring subsequent to the forfeiture or against Plan expenses, as
directed by the Administrator. Notwithstanding the foregoing, should the amount of all such
forfeitures for any Contribution Period exceed the amount of the Plan expenses for the Plan Year
and Regular Matching Contributions for the Contribution Period, the excess amount of such
forfeitures shall be held unallocated in a suspense account and shall be applied against Plan
expenses and the Employer’s Regular Matching Contributions for the following Plan Year or
Contribution Period.

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15.12 Distribution Pursuant to Qualified Domestic Relations Orders

Notwithstanding any other provision of the Plan to the contrary, if a qualified domestic
relations order so provides, distribution may be made to an alternate payee pursuant to a
qualified domestic relations order, as defined in Code Section 414(p), regardless of
whether the Participant’s Settlement Date has occurred or whether the Participant is otherwise
entitled to receive a distribution under the Plan.

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ARTICLE XVI

FORM OF PAYMENT

16.1 Form of Payment

Distribution shall be made to a Participant, or his Beneficiary, if the Participant has died, in a
single sum payment.

16.2 Direct Rollover

Notwithstanding any other provision of the Plan to the contrary, in lieu of receiving distribution
in the form of payment provided under this Article, a “qualified distributee” may elect in
writing, in accordance with rules prescribed by the Administrator, to have a portion or all of any
“eligible rollover distribution” paid directly by the Plan to the “eligible retirement plan”
designated by the “qualified distributee”. Any such payment by the Plan to another “eligible
retirement plan” shall be a direct rollover.

Notwithstanding the foregoing, a “qualified distributee” may not elect a direct rollover with
respect to an “eligible rollover distribution” if the total value of the “eligible rollover
distributions” expected to be made to the “qualified distributee” for the year is less than $200.

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

	(a)	 	An “eligible retirement plan” means any of the following: (i) an individual retirement account
described in Code Section 408(a), (ii) an individual retirement annuity described in Code Section
408(b), (iii) an annuity plan described in Code Section 403(a) that accepts rollovers, (iv) a
qualified trust described in Code Section 401(a) that accepts rollovers, (v) an annuity contract
described in Code Section 403(b), and (vi) an eligible plan under Code Section 457(b) that is
maintained by a state, political subdivision of a state, or any agency or instrumentality of a
state or political subdivision of a state and that agrees to separately account for amounts
transferred into such plan from the Plan; provided, however, that the portion of a Participant’s
“eligible rollover distribution” that consists of his After-Tax Contributions may only be
transferred to an individual retirement account or annuity described in Code Section 408(a) or (b)
or to a qualified defined contribution plan described in Code Section 401(a) or 403(a) that agrees
to separately account for such contributions, including separate accounting for the portion of such
“eligible rollover distribution” that is includible in income and the portion that is not
includible in income.
	 
	(b)	 	An “eligible rollover distribution” means any distribution of all or any portion of the balance
of a Participant’s Account; provided, however, that an eligible rollover distribution does not
include the following:

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	 	(i)	 	any distribution to the extent such distribution is required under Code Section
401(a)(9).
	 
	 	(ii)	 	any hardship withdrawal made in accordance with the provisions of Article
XIII.

	(c)	 	A “qualified distributee” means a Participant, his surviving Spouse, or his Spouse or former
Spouse who is an alternate payee under a qualified domestic relations order, as defined in Code
Section 414(p).

16.3 Notice Regarding Form of Payment

Within the 60-day period ending 30 days before a Participant’s Benefit Payment Date, the
Administrator shall provide the Participant with a written explanation of his right to defer
distribution until his Normal Retirement Date, or such later date as may be provided in the Plan,
his right to make a direct rollover, and the form of payment provided under the Plan. Distribution
of the Participant’s Account may commence fewer than 30 days after such notice is provided to the
Participant if (i) the Administrator clearly informs the Participant of his right to consider his
election of whether or not to make a direct rollover or to receive a distribution prior to his
Normal Retirement Date for a period of at least 30 days following his receipt of the notice and
(ii) the Participant, after receiving the notice, affirmatively elects an early distribution.

16.4 Distribution in the Form of Employer Stock

Notwithstanding any other provision of the Plan to the contrary, to the extent that his Account
is invested in Employer stock on the date distribution is to be made to a Participant, the
Participant may elect to receive distribution of such Account in the form of Employer stock.

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ARTICLE XVII

BENEFICIARIES

17.1 Designation of Beneficiary

The Beneficiary of a Participant who does not have a Spouse shall be the person or persons
designated by such Participant in accordance with rules prescribed by the Administrator. The
Beneficiary of a Participant who has a Spouse shall be his Spouse, unless the Participant
designates a person or persons other than his Spouse as Beneficiary with the written consent of his
Spouse. For purposes of this Section, a Participant shall be treated as not having a Spouse and
such Spouse’s consent shall not be required if the Participant does not have a Spouse on his
Benefit Payment Date.

If no Beneficiary has been designated pursuant to the provisions of this Section, or if no
Beneficiary survives the Participant and he has no surviving Spouse, then the Beneficiary
under the Plan shall be the Participant’s estate. If a Beneficiary dies after becoming entitled to
receive a distribution under the Plan but before distribution is made to him in full, and if the
Participant has not designated another Beneficiary to receive the balance of the distribution in
that event, the estate of the deceased Beneficiary shall be the Beneficiary as to the balance of
the distribution.

17.2 Spousal Consent Requirements

Any written consent given by a Participant’s Spouse pursuant to this Article must acknowledge the
effect of the action taken and must be witnessed by a Plan representative or a notary public. In
addition, the Spouse’s written consent must either (i) specify any non-Spouse Beneficiary
designated by the Participant and that such Beneficiary may not be changed without the Spouse’s
written consent or (ii) acknowledge that the Spouse has the right to limit consent to a specific
Beneficiary, but permit the Participant to change the designated Beneficiary without the Spouse’s
further consent. A Participant’s Spouse will be deemed to have given written consent to the
Participant’s designation of Beneficiary if the Participant establishes to the satisfaction of a
Plan representative that such consent cannot be obtained because the Spouse cannot be located or
because of other circumstances set forth in Section 401(a)(11) of the Code and regulations issued
thereunder. Any written consent given or deemed to have been given by a Participant’s Spouse
hereunder shall be valid only with respect to the Spouse who signs the consent.

17.3 Revocation of Beneficiary Designation Upon Divorce

Effective on and after February 18, 2010, notwithstanding any other provision of this Article
XVII to the contrary, if a Participant designates his or her Spouse as Beneficiary under the
Plan, such designation shall automatically become null and void as of the date of any final
divorce or similar decree or order unless either (i) the Participant re-

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designates such former Spouse as his or her Beneficiary after the date of the final decree or
order or (ii) such former Spouse is designated as the Participant’s Beneficiary under a qualified
domestic relations order; provided, however, that such former Spouse shall be the Participant’s
Beneficiary under this clause (ii) only to the extent required in accordance with the qualified
domestic relations order.

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ARTICLE XVIII

ADMINISTRATION

18.1 Authority of the Sponsor

The Sponsor, which shall be the administrator for purposes of ERISA and the plan administrator for
purposes of the Code, shall be responsible for the administration of the Plan and, in addition to
the powers and authorities expressly conferred upon it in the Plan, shall have all such powers and
authorities as may be necessary to carry out the provisions of the Plan, including the power and
authority to interpret and construe the
provisions of the Plan, to make benefit determinations, and to resolve any disputes which arise
under the Plan. The Sponsor may employ such attorneys, agents, and accountants as it may deem
necessary or advisable to assist in carrying out its duties hereunder. The Sponsor shall be a
“named fiduciary” as that term is defined in ERISA Section 402(a)(2). The Sponsor, by action of
its board of directors, may:

	(a)	 	allocate any of the powers, authority, or responsibilities for the operation and
administration of the Plan (other than trustee responsibilities as defined in ERISA
Section 405(c)(3)) among named fiduciaries; and
	 
	(b)	 	designate a person or persons other than a named fiduciary to carry out any of such
powers, authority, or responsibilities;

except that no allocation by the Sponsor of, or designation by the Sponsor with respect to, any of
such powers, authority, or responsibilities to another named fiduciary or a person other than a
named fiduciary shall become effective unless such allocation or designation shall first be
accepted by such named fiduciary or other person in a writing signed by it and delivered to the
Sponsor.

The Sponsor shall also have the authority and discretion to engage an Administrative Delegate who
shall perform, without discretionary authority or control, administrative functions within the
framework of policies, interpretations, rules, practices, and procedures made by the Sponsor or
other “named fiduciary”. Any action made or taken by the Administrative Delegate may be appealed by
an affected Participant to the Sponsor in accordance with the claims review procedure as provided
in Section 18.4. Any decisions which call for interpretations of plan provisions not previously
made by the Sponsor shall be made only by the Sponsor. The Administrative Delegate shall not be
considered a fiduciary with respect to the services it provides.

18.2 Discretionary Authority

In carrying out its duties under the Plan, including making benefit determinations, interpreting
or construing the provisions of the Plan, making factual determinations, and resolving disputes,
the Sponsor (or any individual to whom authority has been delegated

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in accordance with Section 18.1, other than the Administrative Delegate) shall have absolute
discretionary authority. The decision of the Sponsor (or any individual to whom authority has been
delegated in accordance with Section 18.1, other than the Administrative Delegate) shall be final
and binding on all persons and entitled to the maximum deference allowed by law.

18.3 Action of the Sponsor

Any act authorized, permitted, or required to be taken under the Plan by the Sponsor and which has
not been delegated in accordance with Section 18.1, may be taken by a majority of the members of the board of directors of the Sponsor, either by vote at a meeting, or
in writing without a meeting, or by the employee or employees of the Sponsor designated by the
board of directors to carry out such acts on behalf of the Sponsor. All notices, advice,
directions, certifications, approvals, and instructions required or authorized to be given by the
Sponsor under the Plan shall be in writing and signed by either (i) a majority of the members of
the Sponsor’s board of directors or by such member or members as may be designated by an instrument
in writing, signed by all the members thereof, as having authority to execute such documents on its
behalf, or (ii) the employee or employees authorized to act for the Sponsor in accordance with the
provisions of this Section.

18.4 Claims Review Procedure

Except to the extent that the provisions of any collective bargaining agreement provide another
method of resolving claims for benefits under the Plan, the provisions of this Section shall
control whenever a claim for benefits under the Plan filed by any person (referred to in this
Section as the “Claimant”) is denied. The provisions of this Section shall also control whenever a
Claimant seeks a remedy under any provision of ERISA or other applicable law in connection with
any error regarding his Account (including a failure or error in implementing investment
directions) and such claim is denied.

Whenever a claim under the Plan is denied, whether in whole or in part, the Sponsor shall transmit
a written notice of such decision to the Claimant within 90 days of the date the claim was filed
or, if special circumstances require an extension, within 180 days of such date, which notice shall
be written in a manner calculated to be understood by the Claimant and shall contain a statement of
(i) the specific reasons for the denial of the claim, (ii) specific reference to pertinent Plan
provisions on which the denial is based, (iii) a description of any additional material or
information necessary for the Claimant to perfect the claim and an explanation of why such
information is necessary, (iv) that the Claimant is entitled to receive, upon request and free of
charge, reasonable access to, and copies of, all documents, (v) records and other information
relevant to the Claimant’s claim, a description of the review procedures and in the event of an
adverse review decision, a statement describing any voluntary review procedures and the Claimant’s
right to obtain copies of such procedures, and (vi) a statement that there is no further
administrative review following the initial review, and that the Claimant has a right to

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bring a civil action under ERISA Section 502(a) if the Sponsor’s decision on review is adverse to
the Claimant. The notice shall also include a statement advising the Claimant that, within 60
days of the date on which he receives such notice, he may obtain review of such decision in
accordance with the procedures hereinafter set forth. Within such 60-day period, the Claimant or
his authorized representative may request that the claim denial be reviewed by filing with the
Sponsor a written request therefor, which request shall contain the following information:

	(a)	 	the date on which the Claimant’s request was filed with the Sponsor; provided, however, that
the date on which the Claimant’s request for review was in fact filed with
the Sponsor shall control in the event that the date of the actual filing is later than the date
stated by the Claimant pursuant to this paragraph;
	 
	(b)	 	the specific portions of the denial of his claim which the Claimant requests the Sponsor to
review;
	 
	(c)	 	a statement by the Claimant setting forth the basis upon which he believes the Sponsor should
reverse the previous denial of his claim for benefits and accept his claim as made; and
	 
	(d)	 	any written material (offered as exhibits) which the Claimant desires the Sponsor to examine
in its consideration of his position as stated pursuant to paragraph (c) of this Section.

Within 60 days of the date determined pursuant to paragraph (a) of this Section or, if special
circumstances require an extension, within 120 days of such date, the Sponsor shall conduct a
full and fair review of the decision denying the Claimant’s claim for benefits and shall render
its written decision on review to the Claimant. The Sponsor’s decision on review shall be
written in a manner calculated to be understood by the Claimant and shall specify the reasons
and Plan provisions upon which the Sponsor’s decision was based.

Notwithstanding the foregoing, special procedures apply for processing claims and reviewing prior
claim determinations if a Claimant’s claim for benefits is contingent upon a determination as to
whether a Participant is Disabled under the Plan.

18.5 Special Rules Applicable to Claims Related to Investment Errors

Any person alleging that there has been a failure or error in implementing investment directions
with respect to a Participant’s Account must file a claim with the  Administrator on or before the earlier of (a) 60 days from the mailing of a trade confirmation,
account statement, or any other document, from which the error can be discovered, or (b) one year
from the date of the transaction related to the error. Any claim filed outside of such period shall
be limited to the benefit that would have been

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determined if the claim were timely filed, and therefore any adjustments shall be
calculated for such period only.

18.6 Qualified Domestic Relations Orders

The Sponsor shall establish reasonable procedures to determine the status of domestic relations
orders and to administer distributions under domestic relations orders which are deemed to be
qualified orders. Such procedures shall be in writing and shall comply with the provisions of Code
Section 414(p) and regulations issued thereunder.

18.7 Indemnification

In addition to whatever rights of indemnification the Trustee or the members of the Sponsor’s board
of directors or any employee or employees of the Sponsor to whom any power, authority, or
responsibility is delegated pursuant to Section 18.3, may be entitled under the articles of
incorporation or regulations of the Sponsor, under any provision of law, or under any other
agreement, the Sponsor shall satisfy any liability actually and reasonably incurred by any such
person or persons, including expenses, attorneys’ fees, judgments, fines, and amounts paid in
settlement (other than amounts paid in settlement not approved by the Sponsor), in connection with
any threatened, pending or completed action, suit, or proceeding which is related to the exercising
or failure to exercise by such person or persons of any of the powers, authority, responsibilities,
or discretion as provided under the Plan, or reasonably believed by such person or persons to be
provided hereunder, and any action taken by such person or persons in connection therewith, unless
the same is judicially determined to be the result of such person or persons’ gross negligence or
willful misconduct.

18.8 Prudent Man Standard of Care

The Trustee, the Sponsor and any other fiduciary under the Plan shall discharge his duties under
the Plan solely in the interests of Participants and Beneficiaries and, in accordance with the
requirements of ERISA Section 404(a)(1)(B), with the care, skill, prudence, and diligence under the
prevailing circumstances that a prudent man acting in a like capacity and familiar with such
matters would use in conducting an enterprise of like character with like aims.

18.9 Actions Binding

Subject to the provisions of Section 18.4, any action taken by the Sponsor which is authorized,
permitted, or required under the Plan shall be final and binding upon the Employers, the
Trustee, all persons who have or who claim an interest under the Plan, and all third parties
dealing with the Employers or the Trustee.

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ARTICLE XIX

AMENDMENT AND TERMINATION

19.1 Amendment by Plan Sponsor

Subject to the provisions of Section 19.3, the Sponsor may at any time and from time to time, by
action of the compensation committee of its board of directors, amend the Plan either
prospectively or retroactively. Any such amendment shall be by written instrument, which shall be
executed by the Sponsor at the direction of the compensation committee of its board of directors.

19.2 Amendment by Volume Submitter Practitioner

In the event that there is a change in the law applicable to the Plan, as reflected in the Code,
regulations issued thereunder, revenue rulings, or other statements published by the Internal
Revenue Service, the “volume submitter practitioner” may amend the Plan to comply with such changes
on behalf of the Sponsors who have adopted its “specimen plan” prior to the date that its “specimen
plan” is amended to comply with such change. In addition, the “volume submitter practitioner” may
amend the Plan to correct its prior approved “specimen plan.” No amendment by the “volume submitter
practitioner” shall be effective prior to February 17, 2005.

The “volume submitter practitioner” shall maintain, or have maintained on its behalf, a record of
the Sponsors adopting its “specimen plan.” The “volume submitter practitioner” shall make
reasonable and diligent efforts to ensure that a copy of any amendment adopted hereunder is
provided to each Sponsor at the Sponsor’s last known address, as shown in the record maintained in
accordance with the preceding sentence. Where necessary, the “volume submitter practitioner” shall
make reasonable and diligent efforts to ensure that each Sponsor adopts new documents when
necessary.

An amendment made by the “volume submitter practitioner” in accordance with the provisions of
this Section may be made effective on a date prior to the first day of the Plan Year in which it
is adopted if, in published guidance, the Internal Revenue Service either permits or requires
such an amendment to be made to enable the Plan and Trust to satisfy the applicable requirements
of the Code and all requirements for the retroactive amendment are satisfied.

The “volume submitter practitioner” may not amend a Plan on behalf of its Sponsor if either (a)
the Plan modifies the “specimen plan” to incorporate a type of plan that is not permitted under
the volume submitter program, as described in applicable Revenue Procedures or other statements
of the Internal Revenue Service, or (b) the Internal Revenue Service has advised the Sponsor
that the Plan modifies the “specimen plan” in such a manner or to such an extent that the Plan
must be treated as an individually-

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designed plan and will not receive the extended 6-year remedial amendment cycle applicable
to volume submitter plans.

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

	(a)	 	The “specimen plan” means the plan with respect to which the Internal Revenue Service has
issued an advisory letter to the “volume submitter practitioner.”
	 
	(b)	 	The “volume submitter practitioner” means Thompson Hine, LLP d/b/a Plan Document Systems.

19.3 Limitation on Amendment

Except as otherwise required by law, no amendment shall be made to the Plan that
decreases the accrued benefit of any Participant or Beneficiary, except that nothing contained
herein shall restrict the right to amend the provisions of the Plan relating to the administration
of the Plan and Trust. Moreover, no such amendment shall be made hereunder which shall permit any
part of the Trust to revert to an Employer or any Related Company or be used or be diverted to
purposes other than the exclusive benefit of Participants and Beneficiaries. The Sponsor shall make
no retroactive amendment to the Plan unless such amendment satisfies the requirements of Code
Section 401(b) and/or Treasury Regulations Section 1.401(a)(4)-11(g), as applicable.

19.4 Termination

The Sponsor reserves the right, by action of its board of directors, to terminate the Plan as to
all Employers at any time (the effective date of such termination being hereinafter referred to as
the “termination date”). Upon any such termination of the Plan, the following actions shall be
taken for the benefit of Participants and Beneficiaries:

	(a)	 	As of the termination date, each Investment Fund shall be valued and all Accounts and
Sub-Accounts shall be adjusted in the manner provided in Article XI, with any unallocated
contributions or forfeitures being allocated as of the termination date in the manner otherwise
provided in the Plan. In determining the net worth of the Trust, there shall be included as a
liability such amounts as shall be necessary to pay all expenses in connection with the termination
of the Trust and the liquidation and distribution of the property of the Trust, as well as other
expenses, whether or not accrued, and shall include as an asset all accrued income.
	 
	(b)	 	All Accounts shall then be disposed of to or for the benefit of each Participant or
Beneficiary in accordance with the provisions of Article XV as if the termination date were his
Settlement Date; provided, however, that notwithstanding the provisions of Article XV, if the Plan
does not offer an annuity option and if neither his Employer nor a Related Company establishes or
maintains another defined contribution plan (other than an employee stock ownership plan as

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	 	 	defined in Code Section 4975(e)(7)), the Participant’s written consent to the commencement
of distribution shall not be required regardless of the value of the vested portions of
his Account.
	 
	(c)	 	Notwithstanding the provisions of paragraph (b) of this Section, no distribution shall be made
to a Participant of any portion of the balance of his 401(k) Contributions Sub-Account on account
of Plan termination (other than a distribution made in accordance with Article XIII or required in
accordance with Code Section 401(a)(9)) unless (i) neither his Employer nor a Related Company
establishes or maintains another defined contribution plan (other than an employee stock ownership
plan as defined in Code Section 4975(e)(7), a tax credit employee stock ownership plan as defined
in Code Section 409, a simplified employee pension as defined in Code Section 408(k), a SIMPLE IRA
plan as defined in Code Section 408(p), a plan or contract that meets the requirements of Code
Section 403(b), or a plan that is described in Code Section 457(b)
or (f)) either at the time the Plan is terminated or at any time during the period ending 12 months
after distribution of all assets from the Plan; provided, however, that this provision shall not
apply if fewer than 2% of the Eligible Employees under the Plan were eligible to participate at any
time in such other defined contribution plan during the 24 month period beginning 12 months before
the Plan termination, and (ii) the distribution the Participant receives is a “lump sum
distribution” as defined in Code Section 402(e)(4), without regard to clauses (I), (II), (III), and
(IV) of sub paragraph (D)(i) thereof.

Notwithstanding anything to the contrary contained in the Plan, upon any such Plan termination,
the vested interest of each Participant and Beneficiary in his Employer Contributions Sub-Account
shall be 100 percent; and, if there is a partial termination of the Plan, the vested interest of
each Participant and Beneficiary who is affected by the partial termination in his Employer
Contributions Sub-Account shall be 100 percent. For purposes of the preceding sentence only, the
Plan shall be deemed to terminate automatically if there shall be a complete discontinuance of
contributions hereunder by all Employers.

19.5 Inability to Locate Payee on Plan Termination

If distribution of a Participant’s Account is to be made to the Participant, his Beneficiary, or an
alternate payee under a qualified domestic relations order (a “payee”) on account of the
termination of the Plan, and such payee does not present himself to the Administrator within a
reasonable period after the Administrator mails written notice of his eligibility to receive a
distribution hereunder to his last known address and makes such other diligent effort to locate the
person as the Administrator determines, distribution of such Account shall be made at the direction
of the Administrator through a direct rollover to an individual retirement plan established on
behalf of the payee with a provider selected by the Administrator, purchase of an annuity contract
on behalf of the payee, or transfer to another “eligible retirement plan”, as defined in Section
16.2.

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19.6 Reorganization

The merger, consolidation, or liquidation of any Employer with or into any other
Employer or a Related Company shall not constitute a termination of the Plan as to such Employer.
If an Employer disposes of substantially all of the assets used by the Employer in a trade or
business or disposes of a subsidiary and in connection therewith one or more Participants
terminates employment but continues in employment with the purchaser of the assets or with such
subsidiary, no distribution from the Plan shall be made to any such Participant from his 401(k)
Contributions Sub-Account prior to his severance from employment (other than a distribution made in
accordance with Article XIII or required in accordance with Code Section 401(a)(9)), except that a
distribution shall be permitted to be made in such a case, subject to the Participant’s consent (to
the extent required by law), if (i) the distribution would constitute a “lump sum distribution” as
defined in Code Section 402(e)(4), without regard to clauses (I), (II), (III), and (IV) of sub
paragraph
(D)(i) thereof, (ii) the Employer continues to maintain the Plan after the disposition, (iii) the
purchaser does not maintain the Plan after the disposition, and (iv) the distribution is made by
the end of the second calendar year after the calendar year in which the disposition occurred.

19.7 Withdrawal of an Employer

An Employer other than the Sponsor may withdraw from the Plan at any time upon notice in writing to
the Administrator (the effective date of such withdrawal being hereinafter referred to as the
“withdrawal date”), and shall thereupon cease to be an Employer for all purposes of the Plan. An
Employer shall be deemed automatically to withdraw from the Plan in the event of its complete
discontinuance of contributions, or, subject to Section 19.7 and unless the Sponsor otherwise
directs, it ceases to be a Related Company of the Sponsor or any other Employer. Upon the
withdrawal of an Employer, the withdrawing Employer shall determine whether a partial termination
has occurred with respect to its Employees. In the event that the withdrawing Employer determines a
partial termination has occurred, the action specified in Section 19.4 shall be taken as of the
withdrawal date, as on a termination of the Plan, but with respect only to Participants who are
employed solely by the withdrawing Employer, and who, upon such withdrawal, are neither transferred
to nor continued in employment with any other Employer or a Related Company. The interest of any
Participant employed by the withdrawing Employer who is transferred to or continues in employment
with any other Employer or a Related Company, and the interest of any Participant employed solely
by an Employer or a Related Company other than the withdrawing Employer, shall remain unaffected by
such withdrawal; no adjustment to his Accounts shall be made by reason of the withdrawal; and he
shall continue as a Participant hereunder subject to the remaining provisions of the Plan.

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ARTICLE XX

ADOPTION BY OTHER ENTITIES

20.1 Adoption by Related Companies

A Related Company that is not an Employer may, with the consent of the Sponsor, adopt the Plan and
become an Employer hereunder by causing an appropriate written instrument evidencing such adoption
to be executed in accordance with the requirements of its organizational authority. Any such
instrument shall specify the effective date of the adoption.

20.2 Effective Plan Provisions

An Employer who adopts the Plan shall be bound by the provisions of the Plan in effect at the time
of the adoption and as subsequently in effect because of any amendment to the Plan.

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ARTICLE XXI

MISCELLANEOUS PROVISIONS

21.1 No Commitment as to Employment

Nothing contained herein shall be construed as a commitment or agreement upon the part of any
person to continue his employment with an Employer or Related Company, or as a commitment on the
part of any Employer or Related Company to continue the employment, compensation, or benefits of
any person for any period.

21.2 Benefits

Nothing in the Plan nor the Trust Agreement shall be construed to confer any right or claim
upon any person, firm, or corporation other than the Employers, the Trustee, Participants, and
Beneficiaries.

21.3 No Guarantees

The Employers, the Administrator, and the Trustee do not guarantee the Trust from loss or
depreciation, nor do they guarantee the payment of any amount which may become due to any person
hereunder.

21.4 Expenses

The expenses of operation and administration of the Plan, including the expenses of the
Administrator and fees of the Trustee, shall be paid from the Trust, unless the Sponsor elects to
make payment. To the extent paid from the Trust, administrative expenses shall be paid first from
any forfeitures the Administrator has directed to be used for payment of expenses. Any remaining
expenses shall be allocated among Participants’ Accounts.

Notwithstanding the foregoing, the costs incident to the management of the assets of an
Investment Fund or to the purchase or sale of securities held in an Investment fund shall be
allocable to Accounts invested in such Investment Fund and administrative expenses that are
incurred directly with respect to an individual Participant’s Account will be allocated to that
Account.

21.5 Precedent

Except as otherwise specifically provided, no action taken in accordance with the Plan shall be
construed or relied upon as a precedent for similar action under similar circumstances.

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21.6 Duty to Furnish Information

The Employers, the Administrator, and the Trustee shall furnish to any of the others any
documents, reports, returns, statements, or other information that the other reasonably deems
necessary to perform its duties hereunder or otherwise imposed by law.

21.7 Merger, Consolidation, or Transfer of Plan Assets

The Plan shall not be merged or consolidated with any other plan, nor shall any of its assets or
liabilities be transferred to another plan, unless, immediately after such merger, consolidation,
or transfer of assets or liabilities, each Participant in the Plan would receive a benefit under
the Plan which is at least equal to the benefit he would have received immediately prior to such
merger, consolidation, or transfer of assets or liabilities (assuming in each instance that the
Plan had then terminated).

21.8 Condition on Employer Contributions

Notwithstanding anything to the contrary contained in the Plan or the Trust Agreement, any
contribution of an Employer hereunder is conditioned upon the continued qualification of the Plan
under Code Section 401(a), the exempt status of the Trust under Code Section 501(a), and the
deductibility of the contribution under Code Section 404. Except as otherwise provided in this
Section and Section 21.9, however, in no event shall any portion of the property of the Trust ever
revert to or otherwise inure to the benefit of an Employer or any Related Company.

21.9 Return of Contributions to an Employer

Notwithstanding any other provision of the Plan or the Trust Agreement to the contrary, in the
event any contribution of an Employer made hereunder:

	(a)	 	is made under a mistake of fact, or
	 
	(b)	 	is disallowed as a deduction under Code Section 404,

such contribution, reduced for any losses experienced by the Trust Fund, may be returned to the
Employer within one year after the payment of the contribution or the disallowance of the deduction
to the extent disallowed, whichever is applicable. In the event the Plan does not initially qualify
under Code Section 401(a), any contribution of an Employer made hereunder may be returned to the
Employer within one year of the date of denial of the initial qualification of the Plan, but only
if an application for determination was made within the period of time prescribed under ERISA
Section 403(c)(2)(B).

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21.10 Validity of Plan

The validity of the Plan shall be determined and the Plan shall be construed and interpreted in
accordance with the laws of the state or commonwealth in which the Sponsor has its principal place
of business, except as preempted by applicable Federal law. The invalidity or illegality of any
provision of the Plan shall not affect the legality or validity of any other part thereof.

21.11 Trust Agreement

The Trust Agreement and the Trust maintained thereunder shall be deemed to be a part of the Plan as
if fully set forth herein and the provisions of the Trust Agreement are hereby incorporated by
reference into the Plan.

21.12 Parties Bound

The Plan shall be binding upon the Employers, all Participants and Beneficiaries hereunder, and,
as the case may be, the heirs, executors, administrators, successors, and assigns of each of
them.

21.13 Application of Certain Plan Provisions

For purposes of the general administrative provisions and limitations of the Plan, a Participant’s
Beneficiary or alternate payee under a qualified domestic relations order shall be treated as any
other person entitled to receive benefits under the Plan. Upon any termination of the Plan, any
such Beneficiary or alternate payee under a qualified domestic relations order who has an interest
under the Plan at the time of such termination, which does not cease by reason thereof, shall be
deemed to be a Participant for all purposes of the Plan. A Participant’s Beneficiary, if the
Participant has died, or alternate payee under a qualified domestic relations order shall be
treated as a Participant for purposes of directing investments as provided in Article X.

21.14 Merged Plans

In the event another defined contribution plan (the “merged plan”) is merged into and made a part
of the Plan, each Employee who was eligible to participate in the “merged plan” immediately prior
to the merger shall become an Eligible Employee on the date of the merger. In no event shall a
Participant’s vested interest in his Sub-Account attributable to amounts transferred to the Plan
from the “merged plan” (his “transferee Sub-Account”) on and after the merger be less than his
vested interest in his account under the “merged plan” immediately prior to the merger.
Notwithstanding any other provision of the Plan to the contrary, a Participant’s service credited
for eligibility and vesting purposes under the “merged plan” as of the merger, if any, shall be
included as Eligibility and Vesting Service under the Plan to the extent Eligibility and Vesting
Service are credited under the Plan. Special provisions applicable to a Participant’s

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“transferee Sub-Account”, if any, shall be specifically reflected in the Plan or in an
Addendum to the Plan.

21.15 Transferred Funds

If funds from another qualified plan are transferred or merged into the Plan, such funds shall be
held and administered in accordance with any restrictions applicable to them
under such other plan to the extent required by law and shall be accounted for separately to the
extent necessary to accomplish the foregoing.

21.16 Veterans Reemployment Rights

Notwithstanding any other provision of the Plan to the contrary, contributions, benefits, and
service credit with respect to qualified military service shall be provided in accordance with Code
Section 414(u). Any contributions required to be made in accordance with this Section shall be
contributed to the Plan within the time period prescribed under applicable regulations or other
guidance. Any Matching Contributions required to be made because of 401(k) Contributions made by a
Participant in accordance with the provisions of Code Section 414(u), shall be contributed to the
Plan as soon as administratively practicable after the date on which the Participant’s
contributions are paid to the Plan. The Administrator shall notify the Trustee of any Participant
with respect to whom additional contributions are made because of qualified military service.
Additional contributions made in accordance with the provisions of this Section that are treated as
401(k) Contributions shall not be included in applying the limitations on 401(k) Contributions
described in Article VII. In addition, any Matching Contributions required to be made because of
401(k) Contributions made by a Participant in accordance with the provisions of Code Section
414(u), shall not be included in applying the limitations on Matching Contributions described in
Article VII.

21.17 Delivery of Cash Amounts

To the extent that the Plan requires the Employers to deliver cash amounts to the Trustee, such
delivery may be made through any means acceptable to the Trustee, including wire transfer.

21.18 Written Communications

Any communication among the Employers, the Administrator, and the Trustee that is stipulated under
the Plan to be made in writing may be made in any medium that is acceptable to the receiving party
and permitted under applicable law. In addition, any communication or disclosure to or from
Participants and/or Beneficiaries that is required under the terms of the Plan to be made in
writing may be provided in any other medium (electronic, telephonic, or otherwise) that is
acceptable to the Administrator and permitted under applicable law.

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21.19 Trust to Trust Transfer

Any Employee, including an Employee who has not yet satisfied any age and/or service requirements
to become an Eligible Employee under the Plan, may, with the approval of the Administrator, have
Transfer Contributions made to the Plan on his behalf by causing assets to be directly transferred
by the trustee of another qualified retirement plan to the Trustee of the Plan.

Amounts contributed to the Plan through a direct rollover shall not constitute Transfer
Contributions.

Transfer Contributions made on behalf of an Employee shall be deposited in the Trust and credited
to a Transfer Contributions Sub-Account established in the Employee’s name. Such Sub-Account shall
share in the allocation of earnings, losses, and expenses of the Trust Fund(s) in which it is
invested, but shall not share in allocations of Employer Contributions.

In the event a Transfer Contribution is made on behalf of an Employee who has not yet satisfied
the requirements to become an Eligible Employee under the Plan, such Transfer Contributions
Sub-Account shall represent the Employee’s sole interest in the Plan until he becomes an Eligible
Employee.

21.20 Plan Correction Procedures

The Employer shall take such action as it deems necessary to correct any Plan failure, including,
but not limited to, operational failures, documentation failures (such as a failure to timely
amend), failures affecting Plan qualification, etc. Subject to the requirements of the Employee
Plans Compliance Resolution System, as set forth in Revenue Procedure 2008-50, or any superseding
guidance (“EPCRS”), the Employer may adopt any correction method that it deems appropriate under
the circumstances. In addition to any correction method specified in the Plan, the Employer may,
where appropriate, make correction in accordance with EPCRS, including the making of a Qualified
Nonelective Contribution permitted under EPCRS, but not otherwise provided under the Plan.

In the event of a fiduciary breach or a prohibited transaction, correction shall be made in
accordance with the requirements of ERISA and the Code, including if applicable, any voluntary
fiduciary correction program then maintained by the United States Department of Labor.

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ARTICLE XXII 

TOP-HEAVY PROVISIONS

22.1 Definitions

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

The “compensation” of an employee means his “415 compensation” as defined in Section 7.1.

The “determination date” with respect to any Plan Year means the last day of the preceding Plan
Year, except that the “determination date” with respect to the first Plan Year of the Plan,
shall mean the last day of such Plan Year.

A “key employee” means any Employee or former Employee (including any deceased Employee) who at
any time during the Plan Year that includes the “determination date” was an officer of an Employer
or a Related Company having annual “compensation” greater than $130,000 (as adjusted under Section
416(i)(1) of the Code for Plan Years beginning after December 31, 2002), a 5% owner of an Employer
or a Related Company, or a 1% owner of an Employer or a Related Company having annual
“compensation” of more than $150,000.

A “non-key employee” means any Employee who is not a “key employee”.

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

A “required aggregation group” means the group of tax-qualified plans maintained by an Employer or
a Related Company consisting of each plan in which a “key employee” participates or participated at
any time during the Plan Year containing the “determination date” or any of the 4 preceding Plan
Years (regardless of whether the plan has terminated) and each other plan that enables a plan in
which a “key employee” participates to meet the requirements of Code Section 401(a)(4) or Code
Section 410.

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

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A “top heavy plan” with respect to a particular Plan Year means (i) in the case of a defined
contribution plan (including any simplified employee pension plan), a plan for which, as of the
“determination date”, the aggregate of the accounts (within the meaning of Code Section 416(g) and
the regulations and rulings thereunder) of “key employees” exceeds 60 percent of the aggregate of
the accounts of all participants under the plan, with the accounts valued as of the relevant
valuation date and increased for any distribution of an account balance made during the 1-year
period ending on the “determination date” (5-year period ending on the “determination date” if
distribution is made for any reason other than severance from employment, death, or disability),
(ii) in the case of a defined benefit plan, a plan for which, as of the “determination date”, the
present value of the cumulative accrued benefits payable under the plan (within the meaning of Code
Section 416(g) and the regulations and rulings thereunder) to “key employees” exceeds 60 percent of
the present value of the cumulative accrued benefits under the plan for all employees, with the
present value of accrued benefits for employees (other than “key employees”) to be determined under
the accrual method uniformly used under all plans maintained by an Employer or, if no such method
exists,
under the slowest accrual method permitted under the fractional accrual rate of Code Section
411(b)(1)(C) and including the present value of any part of any accrued benefits distributed during
the 1-year period ending on the “determination date” (5-year period ending on the “determination
date” if distribution is made for any reason other than severance from employment, death, or
disability), and (iii) any plan (including any simplified employee pension plan) included in a
“required aggregation group” that is a “top heavy group”. For purposes of this paragraph, the
accounts and accrued benefits of any employee who has not performed services for an Employer or a
Related Company during the 1 year period ending on the “determination date” shall be disregarded.
For purposes of this paragraph, the present value of cumulative accrued benefits under a defined
benefit plan for purposes of top heavy determinations shall be calculated using the actuarial
assumptions otherwise employed under such plan, except that the same actuarial assumptions shall be
used for all plans within a “required” or “permissive aggregation group”. A Participant’s interest
in the Plan attributable to any Rollover Contributions, except Rollover Contributions made from a
plan maintained by an Employer or a Related Company, shall not be considered in determining whether
the Plan is a “top-heavy plan”. Notwithstanding the foregoing, if a plan is included in a
“required” or “permissive aggregation group” that is not a “top-heavy group”, such plan shall not
be a “top-heavy plan”.

The “valuation date” with respect to any “determination date” means the most recent Valuation Date
occurring within the 12-month period ending on the “determination date”.

22.2 Applicability

Notwithstanding any other provision of the Plan to the contrary, the provisions of this Article
shall be applicable during any Plan Year in which the Plan is determined to be a “top-heavy plan”
as hereinafter defined. If the Plan is determined to be a “top-heavy plan” and upon a subsequent
“determination date” is determined no longer to be a “top-heavy

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plan”, the vesting provisions of Article VI shall again become applicable as of such subsequent
“determination date”; provided, however, that if the prior vesting provisions do again become
applicable, any Employee with three or more years of Vesting Service may elect in accordance with
the provisions of Article VI, to continue to have his vested interest in his Employer
Contributions Sub-Account determined in accordance with the vesting schedule specified in Section
22.4.

22.3 Minimum Employer Contribution

If the Plan is determined to be a “top heavy plan” for a Plan Year, the Employer Contributions
allocated to the Account of each “non-key employee” who is an Eligible Employee and who is employed
by an Employer or a Related Company on the last day of such top heavy Plan Year shall be no less
than the lesser of (i) three percent of his “compensation” or (ii) the largest percentage of
“compensation” that is allocated as an Employer Contribution and/or 401(k) Contribution for such
Plan Year to the Account of any “key employee”; except that, in the event the Plan is part of a
“required aggregation
group”, and the Plan enables a defined benefit plan included in such group to meet the requirements
of Code Section 401(a)(4) or 410, the minimum allocation of Employer Contributions to each such
“non-key employee” shall be 3% of the “compensation” of such “non key employee”. Any minimum
allocation to a “non-key employee” required by this Section shall be made without regard to any
social security contribution made on behalf of the “non-key employee”, his number of hours of
service, his level of “compensation”, or whether he declined to make elective or mandatory
contributions.

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

22.4 Accelerated Vesting

If the Plan is determined to be a top heavy plan, a Participant’s vested interest in his
Employer Contributions Sub-Account shall be determined no less rapidly than in accordance
with the following vesting schedule:

	 	 	 	 	 
	Years of Vesting Service	 	Vested Interest
	Less than 2

	 	 	0	%
	2, but less than 3

	 	 	20	%
	3, but less than 4

	 	 	40	%
	4, but less than 5

	 	 	60	%
	5, but less than 6

	 	 	80	%
	6 or more

	 	 	100	%

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22.5 Exclusion of Collectively-Bargained Employees

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

* * *

     EXECUTED
AT Houston, Texas, this 22nd day of February, 2010 .

	 	 	 	 	 
	 	NCI BUILDING SYSTEMS, INC.

 	 
	 	By:  	/s/ Todd R. Moore
 	 
	 	 	Title: Executive Vice President & General Counsel 	 
	 	 	 	 

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ADDENDUM A

NCI 401(k) PROFIT SHARING PLAN

     Re: Grandfathered Provisions From Merged Plan

Notwithstanding any other provision of the Plan to the contrary, the following provisions of the
Metal Building Components, Inc. 401(k) Plan and Doublecote, L.L.C. 401(k) Retirement Plan (the
“merged plans”) that were in effect prior to January 1, 1999 and January 1, 2001 (the “merger
dates”) shall continue to apply with respect to the accrued benefits of Participants who had
accrued benefits under any of the “merged plans” prior to the applicable “merger date” as set
forth below:

Prior Employer Contribution portion is subject to the following vesting schedule:

	 	 	 	 	 
	Years of Vesting Service	 	Vested Interest
	Less than one
	 	 	0	%
	one, but less than two
	 	 	10	%
	two, but less than three
	 	 	20	%
	three, but less than four
	 	 	30	%
	four, but less than five
	 	 	40	%
	five, but less than six
	 	 	60	%
	six, but less than seven
	 	 	80	%
	seven or more
	 	 	100	%

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ADDENDUM B

NCI 401(k) PROFIT SHARING PLAN

     Re: Grandfathered Provisions From Merged Plan

Notwithstanding any other provision of the Plan to the contrary, the following provisions of the
Midland Metals, Inc. Employees’ 401(k) Plan (the “merged plan”) that were in effect prior to July
1, 2001 (the “merger date”) shall continue to apply with respect to the accrued benefits of
Participants who had an accrued benefit under the “merged plan” prior to the “merger date” as set
forth below:

Prior Employer Contribution portion is subject to the following vesting schedule:

	 	 	 	 	 
	Years of Vesting Service	 	Vested Interest
	Less than two
	 	 	0	%
	two, but less than three
	 	 	20	%
	three, but less than four
	 	 	40	%
	four, but less than five
	 	 	60	%
	five, but less than six
	 	 	80	%
	six or more
	 	 	100	%

98

 

ADDENDUM C

NCI 401(k) PROFIT SHARING PLAN

     Re: Prior Grandfathered Vesting Schedule

In lieu of the vesting schedule for Matching Contributions specified in Article VI of the Plan, the
following vesting schedule applies to Matching Contributions made on behalf of Participants who are
not credited with an Hour of Service on or after the first day of the first Plan Year beginning on
or after January 1, 2002:

	 	 	 	 	 
	Years of Vesting Service	 	Vested Interest
	Less than one
	 	 	0	%
	one, but less than two
	 	 	10	%
	two, but less than three
	 	 	20	%
	three, but less than four
	 	 	30	%
	four, but less than five
	 	 	40	%
	five, but less than six
	 	 	60	%
	six, but less than seven
	 	 	80	%
	seven or more
	 	 	100	%

99

 

FINAL 411(a) REGULATIONS COMPLIANCE APPENDIX

This Compliance Appendix amends the Plan to comply with final Treasury Regulations issued under
Code Section 411(a) addressing the interaction between the anti-cutback requirements of Code
Section 411(d)(6) and the nonforfeitability requirements of Code Section 411(a). This Compliance
Appendix is intended as good faith compliance with the requirements of the final regulations and is
to be construed in accordance with the Treasury Regulations construing Code Section 411(a) and is
effective for amendments adopted on or after August 9, 2006.

Accordingly, Section 6.13 of the Plan is amended in its entirety to provide as follows:

     6.13 Election of Former Vesting Schedule

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

	 	(a)	 	In no event shall a Participant’s vested interest in his Account on the
effective date of the change in vesting schedule be less than his vested interest in
his Account immediately prior to the effective date of the amendment.
	 
	 	(b)	 	In no event shall a Participant’s vested interest in attributable to his Account
determined as of the later of (i) the effective date of such amendment or (ii) the date
such amendment is adopted, be determined on and after the effective date of such
amendment under a vesting schedule that is more restrictive than the vesting schedule
applicable to such Account immediately prior to the effective date of such amendment.
	 
	 	(c)	 	Any Participant with 3 or more years of Vesting Service shall have a right to have his
vested interest in his Account (including amounts credited to such Account following the
effective date of such amendment) continue to be determined under the vesting provisions in
effect prior to the amendment rather than under the new vesting provisions, unless the
vested interest of the Participant in his Account under the Plan as amended is not at any
time less than such vested interest determined without regard to the amendment. A
Participant shall exercise his right under this Section by giving written notice of his
exercise thereof to the Administrator within 60 days after the latest of (i) the date he
receives notice of the amendment from the Administrator, (ii) the effective date of the
amendment, or (iii) the date the amendment is adopted.

100

 

415 COMPLIANCE APPENDIX

This Appendix amends the Plan to comply with final regulations released on April 4, 2007 under
Code Section 401(k) (“401(k) regulations revisions”) and Code Section 415 (“final 415
regulations”). This Appendix is intended as good faith compliance with the requirements of the
401(k) regulations revisions and final 415 regulations. To the extent the provisions of the Plan
are inconsistent with the provisions of this Appendix, the provisions of this Appendix shall be
controlling.

	1.	 	Effective the first day of the first Plan Year beginning on or
after July 1, 2007, the definition of
“Compensation” in Section 1.1 of the
Plan is amended
by the addition of the following provisions at the end of such definition.
This amendment shall have no effect on amounts included as Compensation
for periods prior to that date and shall not be construed as creating an inference as to
whether post-severance amounts were or were not included IN Compensation
prior to that date.

Notwithstanding any other provision of the Plan to the contrary, effective for Plan Years beginning
on and after July 1, 2007, if a Participant has a severance from employment (as defined in Treasury
Regulations Section 1.401(k)-1(d)(2)) with the Employers and all Related Companies, Compensation
shall not include amounts received by the Participant following such severance from employment
except as provided below:

	 	•	 	Compensation shall include amounts that would otherwise have been paid to the Participant
in the course of his employment and are regular compensation for services during the
Participant’s regular working hours, compensation for services outside the Participant’s
regular working hours (such as overtime or shift differential pay), commissions, bonuses, or
other similar compensation, but only to the extent such amounts (1) would have been includable
in Compensation if his employment had continued and (2) are paid before the later of (a) the
close of the “limitation year” (as defined in Section 7.1) in which the Participant’s
severance from employment occurs or (b) within 2 1/2 months of such severance.
	 
	 	•	 	Compensation shall include amounts that are payments for accrued bona fide sick, vacation
or other leave, but only if (1) the Participant would have been able to use such leave if his
employment had continued, (2) such amounts would have been includable in Compensation if his
employment had continued, and (3) such amounts are paid before the later of (a) the close of
the “limitation year” (as defined in Section 7.1) in which the Participant’s severance from
employment occurs or (b) within 2 1/2 months of such severance.

101

 

	2.	 	Effective beginning the first day of the first limitation year beginning on
or after July 1, 2007, the following replaces and supersedes
the definition of “annual addition” in Section 7.1.

The “annual addition” with respect to a Participant for a “limitation year” means the sum of the
following amounts credited to the Participant’s account(s) for the “limitation year”:

	(a)	 	all employer contributions credited to the Participant’s account for the “limitation year”
under any qualified defined contribution plan maintained by an Employer or a Related Company,
including “elective contributions” (other than “elective contributions” to an eligible deferred
compensation plan under Code Section 457) and amounts attributable to forfeitures applied to reduce
the employer’s contribution obligation, but excluding “catch-up contributions”;
	 
	(b)	 	all “employee contributions” credited to the Participant’s account for the
“limitation year” under any qualified defined contribution plan maintained by an Employer
or a Related Company or any qualified defined benefit plan maintained by an Employer or a
Related Company if either separate accounts are maintained under the defined benefit plan
with respect to such employee contributions or such contributions are mandatory employee
contributions within the meaning of Code Section 411(c)(2)(C) (without regard to whether
the plan is subject to the provisions of Code Section 411);
	 
	(c)	 	all forfeitures credited to the Participant’s account for the “limitation year” under any
qualified defined contribution plan maintained by the Employer or a Related Company;
	 
	(d)	 	all amounts credited for the “limitation year” to an individual medical benefit account, as
described in Code Section 415(l)(2), established for the Participant as part of a pension or
annuity plan maintained by the Employer or a Related Company;
	 
	(e)	 	if the Participant is a key employee, as defined in Code Section 419A(d)(3), all amounts
derived from contributions paid or accrued after December 31, 1985, in taxable years ending after
that date, that are attributable to post-retirement medical benefits credited for the “limitation
year” to the Participant’s separate account under a welfare benefit fund, as defined in Code
Section 419(e), maintained by the Employer or a Related Company; and
	 
	(f)	 	all amounts credited to the Participant for the “limitation year” under a simplified employee
pension.

102

 

Notwithstanding the foregoing, any restorative payment made to a plan by an Employer or a Related
Company to make up for losses to the plan resulting from the action or non-action of a fiduciary
for which there is a reasonable risk of liability for a breach of fiduciary duty under ERISA or
other applicable federal or state law shall not be treated as
an annual addition provided that similarly situated participants are treated similarly with respect
to the restorative payment.

Except as otherwise specifically provided below, an amount will be treated as credited to a
Participant’s account for a “limitation year” if such amount is both (1) allocated to the
Participant’s account as of a date within such “limitation year” (provided that if allocation of an
amount is contingent upon the satisfaction of a future condition, such amount shall not be treated
as allocated for purposes of determining “annual additions” for a “limitation year” until the date
all such conditions are satisfied) and (2) actually contributed to the account within the
applicable period described herein. If contributions are made after the end of the applicable
period, they shall be treated as credited to the Participant’s account for the “limitation year” in
which they are made. The applicable period for making “employee contributions” is within 30 days of
the close of the “limitation year.” The applicable period for making employer contributions is: (i)
for contributions by a taxable entity, within 30 days of the close of the period described in Code
Section 404(a)(6), as applicable to the entity’s taxable year with or within which the “limitation
year” ends; or (ii) for contributions by a non-taxable entity (including a governmental employer)
within 15 days of the last day of the 10th calendar month following the end of the calendar year or
fiscal year (as applicable, based on how the entity maintains its books) with or within which the
“limitation year” ends.

Forfeitures re-allocated to a Participant’s account are treated as credited to the
Participant’s account for the “limitation year” in which they are allocated to such account.
Corrective contributions and contributions required by reason of qualified military service (as
defined in Code Section 414(u)) are treated as “annual additions” for the “limitation year” to
which they relate, rather than the “limitation year” in which they are made.

	3.	 	Effective beginning the first day of the first limitation year beginning on
or after July 1, 2007, the definition of “415
compensation” in Section 7.1 of the Plan is
amended by the addition of the following provisions at the end of such definition.

Notwithstanding any other provision of the Plan to the contrary, effective for “limitation years”
beginning on and after July 1, 2007, if a Participant has a severance from employment (as defined
in Treasury Regulations Section 1.415(a)-1(f)(5)) with the Employer and all Related Companies,
“415 compensation” does not include amounts received by the Participant following such severance
from employment except amounts paid before the later of (a) the close of the “limitation year” in
which the Participant’s

103

 

severance from employment occurs or (b) within 2 1/2 months of such severance if such amounts:

	 	•	 	would otherwise have been paid to the Participant in the course of his employment,
are regular compensation for services during the Participant’s regular working hours,
compensation for services outside the Participant’s regular working hours (such as overtime
or shift differential pay), commissions, bonuses, or other similar compensation, and would
have been included in the Participant’s “415 compensation” if he had continued in employment.
	 
	 	•	 	are payments for accrued bona fide sick, vacation or other leave, but only if the
Participant would have been able to use such leave if his employment had continued and such
amounts would have been includable in “415 compensation” if his employment had continued.

For purposes of this subsection, a Participant will not be considered to have incurred a
severance from employment if his new employer continues to maintain the plan with respect to
such Participant.

To be included in a Participant’s “415 compensation” for a particular “limitation year”, an amount
must have been received by the Participant (or would have been received, but for the Participant’s
election under Code Section 125, 132(f)(4), 401(k), 402(h)(1)(B), 403(b), 408(p)(2)(A)(i), or 457)
within such “limitation year”.

	4.	 	Effective beginning the first day of the first Plan Year
beginning on or
after July 1, 2007, the definition of “test
compensation” in Section 7.1 of the Plan is
amended by the addition of the following provisions at the end of such definition.
Notwithstanding the foregoing, the Administrator may elect to
substitute a different definition of compensation that satisfies the requirements of
Code Section 414(S).

If a Participant has a severance from employment (as defined in Treasury Regulations Section
1.401(k)-1(d)(2)) with the Employer and all Related Companies, “test compensation” does not
include amounts received by the Participant following such severance from employment except
amounts paid before the later of (a) the close of the “limitation year” in which the
Participant’s severance from employment occurs or (b) within 2 1/2 months of such severance if
such amounts:

	 	•	 	would otherwise have been paid to the Participant in the course of his employment, are
regular compensation for services during the Participant’s regular working hours,
compensation for services outside the Participant’s regular working hours (such as overtime
or shift differential pay), commissions, bonuses, or other similar compensation, and would
have been included in the Participant’s “test compensation” if he had continued in
employment.

104

 

	 	•	 	are payments for accrued bona fide sick, vacation or other leave, but only if the
Participant would have been able to use such leave if his employment had continued and such
amounts would have been includable in “test compensation” if his employment had continued.

	5.	 	Effective beginning the first day of the first limitation year beginning on
or after July 1, 2007, the following replaces and supersedes
Section 7.12 of the Plan.

Notwithstanding any other provision of the Plan to the contrary, the “annual addition” with respect
to a Participant for a “limitation year” shall in no event exceed the lesser of (i) the maximum
dollar amount permitted under Code Section 415(c)(1)(A), adjusted as provided in Code Section
415(d) (e.g., $46,000 for the “limitation year” beginning in 2008) or (ii) 100 percent of the
Participant’s “415 compensation” for the “limitation year”; provided, however, that the limit in
clause (i) shall be pro-rated for any short “limitation year”. The limit in clause (ii) shall not
apply to any contribution to an individual medical account, as defined in Code Section 415(l), or
to a post-retirement medical benefits account maintained for a key employee which is treated as an
“annual addition” under Code Section 419A(d)(2). A Participant’s 401(k) Contributions may be
re-characterized as Catch-Up 401(k) Contributions and excluded from the Participant’s “annual
additions” for the “limitation year” to satisfy the preceding limitation.

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

If the “annual addition” to the Account of a Participant in any “limitation year” beginning on or
after July 1, 2007, nevertheless exceeds the amount that may be applied for his benefit under the
limitations described in clauses (i) and (ii) above, correction shall be made in accordance with
the Employee Plans Compliance Resolution System, as set forth in Revenue Procedure 2008-50, or any
superseding guidance.

	6.	 	Effective beginning the first day of the first limitation year beginning on
or after July 1, 2007, the following replaces and supersedes
Section 7.13 of the Plan.

If a Participant is covered by any other qualified defined contribution plan (whether or not
terminated) maintained by an Employer or a Related Company concurrently with the Plan, and if the
“annual addition” to be made under the Plan for the “limitation year” when combined with the
“annual addition” to be made under such other qualified defined contribution plan(s) would
otherwise exceed the amount that may be applied for the

105

 

Participant’s benefit under the limitation contained in the preceding Section, the “annual
addition” to be made under the Plan shall be reduced, to the extent necessary so that the
limitation in the preceding Section is satisfied.

If the “annual addition” to the Account of a Participant in any “limitation year” beginning on or
after July 1, 2007, when combined with the “annual addition” made under any other qualified defined
contribution plan maintained by an Employer or a Related Company nevertheless exceeds the amount
that may be applied for the Participant’s benefit under the limitation contained in the preceding
Section, correction shall be made in accordance with the Employee Plans Compliance Resolution
System, as set forth in Revenue Procedure 2008-50, or any superseding guidance.

106

 

PPA, HEART, and WRERA COMPLIANCE APPENDIX

This Appendix incorporates the elections made in the PPA, HEART, and WRERA Compliance Election Form
adopted by the Sponsor for purposes of amending the Plan to comply with the Pension Protection Act
of 2006 (“PPA”), the Heroes Earnings Assistance and Relief Tax Act of 2008 (“HEART”), the Worker,
Retiree, and Employer Recovery Act of 2008 (“WRERA”) and applicable guidance. This Appendix,
together with the PPA, HEART, and WRERA Compliance Election Form, is intended as good faith
compliance with the requirements of the PPA, HEART, and WRERA and applicable guidance. To the
extent the provisions of the Plan are inconsistent with the provisions of this Appendix, the
provisions of this Appendix shall be controlling.

Capitalized terms used in this Appendix refer to those terms as defined and used in the EGTRRA
version of volume submitter specimen plan M580395a. If the Plan has been modified to substitute a
different term for the defined term used in the EGTRRA document, the provisions of the Appendix
shall be deemed to apply as if reference were made to the modified term used in the Plan.

References to provisions by Article and title are to the provisions associated with the Article
and title in the EGTRRA version of volume submitter specimen plan M580395a. If the Plan has been
modified in such a way that the Article numbers or titles have been changed, references are to the
provisions in the Plan that are associated with the Article numbers or titles in the EGTRRA
document.

	1.	 	The definition
of “Compensation” in Section 1.1 is amended by the addition of the following provision.
	 
	 	 	Notwithstanding any other provision of the Plan to the contrary, Compensation does not
include differential pay, as defined hereunder. For purposes of this paragraph,
“differential pay” means any payment made to the Participant by the Employer after December
31, 2008, with respect to a period during which the Participant is performing service in
the uniformed services, that represents all or a portion of the wages the Participant would
have received if he had continued employment with the Employer as a Covered Employee.

107

 

	2.	 	Section 5.3 of the Plan is amended by the addition of the
following provisions.
	 
	 	 	Notwithstanding any other provision of the Plan to the contrary, the Plan will accept
direct rollovers from an annuity contract described in Code Section 403(b), including the
following:

	 	•	 	effective for Rollover Contributions made after December 31, 2006, amounts
attributable to after-tax employee contributions.

	3.	 	Section 6.12 of the Plan is amended by the addition of the
following paragraph.
	 
	 	 	For purposes of determining whether a Participant is 100 percent vested under this Section,
a Participant who is absent from employment as an Employee because of military service and
who dies after December 31, 2006, while performing qualified military service (as described
in the Uniformed Services Employment and Reemployment Rights Act of 1994) shall be treated
as having returned to employment with an Employer or a Related Company immediately prior to
his death and as having died while employed by an Employer or a Related Company.
	 
	4.	 	The definition of “415 compensation” in Section
7.1 of the Plan is amended by the addition of the following provision.
	 
	 	 	Notwithstanding any other provision of the Plan to the contrary, if a Participant is absent
from employment as a Covered Employee to perform service in the uniformed services (as
defined in Chapter 43 of Title 38 of the United States Code), his “415 compensation” will
include any differential pay, as defined hereunder, he receives or is entitled to receive
from his Employer. For purposes of this paragraph, “differential pay” means any payment
made to the Participant by the Employer after December 31, 2008, with respect to a period
during which the Participant is performing service in the uniformed services while on
active duty for a period of more than 30 days that represents all or a portion of the wages
the Participant would have received if he had continued employment with the Employer as a
Covered Employee.
	 
	5.	 	The definition of “test compensation” in Section 7.1 of the Plan is amended by the addition of the following provision.
	 
	 	 	Notwithstanding any other provision of the Plan to the contrary, unless the
Administrator elects to substitute a different definition of compensation that satisfies
the requirements of Code Section 414(s), if a Participant is absent from

108

 

	 	 	employment as a Covered Employee to perform service in the uniformed services (as defined
in Chapter 43 of Title 38 of the United States Code), his “test compensation” will include
any differential pay, as defined hereunder, he receives or is entitled to receive from his
Employer. For purposes of this paragraph, “differential pay” means any payment made to the
Participant by the Employer after December 31, 2008, with respect to a period during which
the Participant is performing service in the uniformed services while on active duty for a
period of more than 30 days that represents all or a portion of the wages the Participant
would have received if he had continued employment with the Employer as a Covered Employee.
	 
	6.	 	Section 7.11 of the Plan is amended by the addition of the
following.
	 
	 	 	Effective for Plan Years beginning after December 31, 2007, income and loss for the “gap
period” shall not be distributed with respect to contributions in excess of any limit
described in the preceding Sections of this Article VII.
	 
	7.	 	A new Section is added at the end of Article x to
provide as follows.
	 
	 	 	Diversification of Employer Stock
	 
	 	 	The provisions of this Section shall apply to any Plan that provides for investment in
Employer stock if such Employer stock is publicly traded or treated as publicly traded
under Code Section 401(a)(35). Employer stock that is not publicly-traded shall be treated
as publicly-traded securities if the Employer or any member of its controlled group
(determined as provided in Code Section 414(b), but substituting 50 percent for 80 percent)
has issued publicly-traded securities, unless neither the Employer nor its parent company
has issued either (i) publicly-traded securities or (ii) a special class of stock that
grants particular rights to or bears particular risks for the holder or issuer with respect
to any member of the controlled group.
	 
	 	 	Notwithstanding any other provision of the Plan to the contrary, a Participant whose
401(k) Contributions Sub-Account and/or After-Tax Contributions Sub-Account is invested,
in whole or in part, in the Employer stock Investment Fund shall be permitted to divest
such investments and re-invest such Sub-Account(s) in other Investment Funds provided
under the Plan.
	 
	 	 	A Participant whose Employer Contributions Sub-Account is invested, in whole or in part,
in the Employer stock Investment Fund and who is credited with at least 3 years of
Vesting Service shall be permitted to divest such investment and
re-invest his Employer Contributions Sub-Account in other Investment Funds provided under
the Plan.

109

 

	 	 	The Plan shall offer at least three Investment Fund options as alternatives to the
Employer stock Investment Fund. Each such alternative Investment Fund shall be diversified
and shall have materially different risk and return characteristics.
	 
	 	 	The Administrator shall notify each eligible Participant of his diversification
rights no later than 30 days prior to the date he is first eligible to divest his
investment in the Employer stock Investment Fund.
	 
	 	 	The Plan shall not be treated as meeting the requirements of this Section if the Plan
imposes any restrictions or conditions on investment in the Employer stock Investment
Fund that do not also apply to investment in the other Investment Funds. Prohibited
restrictions and conditions include, but are not limited to, provisions that:

	 	•	 	permit a Participant to divest investments in the Employer stock Investment Fund on
a less frequent basis than the Participant may divest his investments in any other
Investment Fund (e.g., quarterly divestment from the Employer stock Investment Fund, but
daily divestment from other Investment Funds);
	 
	 	•	 	treat a Participant who divests his investment in the Employer stock
Investment Fund less favorably than a Participant who retains such investment (e.g.,
the Plan provides a higher match rate for Participants who invest in the Employer stock
Investment Fund); and
	 
	 	•	 	preclude a Participant who divests his investment in the Employer stock Investment
Fund from re-investing in the Employer stock Investment Fund for a specified period of
time.

	 	 	The preceding provisions do not preclude the Plan from (a) limiting the extent to which a
Participant’s Account may be invested in the Employer stock Investment Fund or (b)
treating the Employer stock Investment Fund as a closed Investment Fund in which no future
contributions are invested and to which no other amounts may be transferred.
	 
	 	 	The provisions of this Section shall be effective as follows:

	 	(a)	 	Except as otherwise specifically provided below with respect to
restrictions or conditions on investments in the Employer stock
Investment Fund, the diversification requirements shall apply with respect to
Employer stock acquired in Plan Years beginning on or after January 1, 2007.
	 
	 	(b)	 	Except as otherwise specifically provided below, the diversification requirements
shall be phased in, beginning with the 2007 Plan Year, with respect to Employer stock
acquired in prior Plan Years and shall apply to

110

 

	 	 	 	the applicable percentage of such Employer stock, as determined for each Plan
Year based on the chart below:

	 	 	 
	Plan Year	 	Applicable Percentage
	1st Plan Year beginning on or after January 1, 2007
	 	33%
	2nd Plan Year
	 	66%
	3rd Plan Year
	 	100%

	 	(c)	 	Notwithstanding the provisions of paragraph (b), if a participant is age 55 and has
completed 3 years of Vesting Service before the first day of the 2007 Plan Year, the
diversification requirements shall apply to the Participant’s full investment in the
Employer stock Investment Fund.
	 
	 	(d)	 	Notwithstanding any other provision of this Section, any restriction or condition on
investments in the Employer stock Investment Fund that was in effect on December 18, 2006,
and that either (1) applied to all Investment Funds other than a stable value Investment
Fund or (2) provided for divestment of investments in the Employer stock Investment Fund
on a less frequent basis than divestment was permitted with respect to other Investment
Funds, may continue to be applied through December 31, 2007, but may no longer be applied
on or after January 1, 2008.
	 
	 	(e)	 	Any other restriction or condition on investments in the Employer stock Investment
Fund that was in effect on December 18, 2006, may continue to be applied through March 30,
2007, but may no longer be applied on or after March 31, 2007.

	8.	 	The Section of Article xi entitled
“Notification” is amended in its
entirety effective for Plan Years beginning after
December 31, 2006, to provide as follows.
	 
	 	 	Within a reasonable period of time after the end of each Plan Year quarter, the
Administrator shall notify each Participant and Beneficiary of the value of his Account
and Sub-Accounts as the most recent Valuation Date.
	 
	9.	 	A new Section is added to Article XIII to provide as
follows.
	 
	 	 	Reservists Withdrawals of 401(k) Contributions
	 
	 	 	Notwithstanding any other provision of the Plan to the contrary, a Participant who is a
member of a reserve component (as defined in Section 101 of Title 37 of the

111

 

	 	 	United States Code) who is ordered or called to active duty for a period in excess of 179
days, or for an indefinite period, may elect to receive a cash withdrawal of all or any
portion of his 401(k) Contributions Sub-Account. Any distribution made to a Participant
pursuant to this Section must be made during the period beginning on the date of his order
or call to active duty and ending on the close of his active duty period.
	 
	 	 	Any distribution made hereunder to a Participant who is ordered or called to active
duty after September 11, 2001 shall not be subject to the 10% excise tax imposed under
Code Section 72(t).
	 
	 	 	The provisions of this Section shall be effective for withdrawals made after
January 1, 2010.
	 
	10.	 	A new Section is added to Article xv to provide as follows.
	 
	 	 	Special Provisions Applicable to 2009 Minimum Required Distributions
	 
	 	 	Notwithstanding any other provision of the Plan to the contrary, including the
provisions of the Section of Article XV entitled “Code Section 401(a)(9) Requirements”,
no minimum distribution shall be made to a Participant who would otherwise be required
to receive such distribution from the Plan in accordance with Code Section 401(a)(9) for
the 2009 calendar year, unless the Participant elects to receive a distribution for the
2009 calendar year. If a Participant’s Beneficiary is receiving a distribution that is
subject to the 5-year rule (full payment must be made within 5 years of the
Participant’s death), the 5-year period may be determined without taking 2009 into
account, thereby extending the maximum distribution period to 6 years.
	 
	 	 	The provisions of this Section are effective for minimum payments made for the 2009
calendar year and do not include any minimum payment that is made in 2009, but is
attributable to a different year (i.e., the Participant reached his Required Beginning Date
in 2008, but payment of the 2008 minimum is not made until 2009).
	 
	11.	 	Effective January 1, 2007, the definition of “eligible retirement plan” in paragraph (A) of Section 16.2 of the Plan is amended in its entirety to provide as follows.

	 	(a)	 	An “eligible retirement plan” means any of the following: (i) an individual retirement
account described in Code Section 408(a), (ii) an individual retirement annuity described
in Code Section 408(b), (iii) an annuity plan described in Code
Section 403(a) that accepts rollovers, (iv) a qualified trust described in Code Section
401(a) that accepts rollovers, (v) an annuity contract described in Code Section 403(b)
that accepts rollovers,

112

 

(vi) an eligible plan under Code Section 457(b) that is maintained by a state,
political subdivision of a state, or any agency or instrumentality of a state or
political subdivision of a state and that agrees to separately account for amounts
transferred into such plan from the Plan, or (vii) effective for distributions made
on or after January 1, 2008, a Roth IRA, as described in Code Section 408A,
provided, that for distributions made prior to January 1, 2010, such rollover shall
be subject to the limitations contained in Code Section 408A(c)(3)(B).
Notwithstanding the foregoing, the portion of a Participant’s “eligible rollover
distribution” that consists of his After-Tax Contributions may only be
transferred(A) to an individual retirement account or annuity described in Code
Section 408(a) or (b) or (B) to a qualified plan described in Code Section 401(a)
or 403(a) or a retirement annuity described in Code Section 403(b); provided that a
plan or annuity described in (B) agrees to separately account for such
contributions, including separate accounting for the portion of such “eligible
rollover distribution” that is includible in income and the portion that is not
includible in income.

	12.	 	the definition of “eligible retirement plan” in paragraph (a) of Section
16.2 of the Plan is amended by the addition of the following paragraph.

Notwithstanding the foregoing, effective for distributions made on or after January
1, 2007, an “eligible retirement plan” with respect to a “qualified distributee”
other than the Participant, the Participant’s Spouse, or the Participant’s former
Spouse means either an individual retirement account described in Code Section
408(a) or an individual retirement annuity described in Code Section 408(b) (an
“IRA”). Such IRA must be treated as an IRA inherited from the deceased Participant
by the “qualified distributee” and must be established in a manner that identifies
it as such.

	13.	 	the definition of “qualified distributee” in paragraph (c) of Section 16.2 of the Plan is amended by the addition of the following sentence.

Notwithstanding the foregoing, effective for distributions made on or after
January 1, 2007, a “qualified distributee” includes a Participant’s non-spouse
Beneficiary who is his designated beneficiary within the meaning of Code Section
401(a)(9)(E).

	14.	 	Section 16.3 of the Plan is amended by the addition of the following.
	 
	 	 	Notwithstanding the foregoing, effective for Plan Years beginning after December
31, 2006, the written explanation provided by the Administrator shall include a description
of the consequences to the Participant of electing an immediate

113

 

	 	 	distribution of his vested Account balance instead of deferring payment to his Normal
Retirement Date.
	 
	 	 	Notwithstanding the foregoing, effective after January 1, 2010, the period in which the
Administrator shall provide a Participant with the written explanation described herein
shall be the 150-day period ending 30 days before the Participant’s Benefit Payment
Date.
	 
	15.	 	Section 21.16 of the Plan is amended by the addition of the following paragraph.
	 
	 	 	If a Participant who is absent from employment as a Covered Employee because of military
service dies after December 31, 2006, while performing qualified military service (as
defined in Code Section 414(u)), the Participant shall be treated as having returned to
employment as a Covered Employee on the day immediately preceding his death for purposes
of determining the Participant’s vested interest in his Account and his Beneficiary’s
eligibility for a death benefit under the Plan. Notwithstanding the foregoing, such a
Participant shall not be entitled to additional contributions with respect to his period
of military leave.

114exv4w2

Exhibit 4.2

Instructions for Completing and Adopting

Volume Submitter Defined Contribution Plan

HEART (Notice 2010-15) and WRERA Compliance Amendment Election Form

          1. This Compliance Amendment may only by used by Plan Sponsors who have adopted the
EGTRRA-compliant version of volume submitter specimen plan M580395a.

          2. This Amendment is intended to comply with IRS rules for good faith compliance amendments.
Adoption of this Amendment will not remove the Plan from volume submitter status. This Amendment
may be relied upon to comply the Plan with the requirements of the Heroes Earnings Assistance and
Relief Tax Act of 2008, as interpreted by Notice 2010-15, (“HEART”) and the Worker, Retiree, and
Employer Recovery Act of 2008 and applicable guidance (“WRERA”). To the extent applicable, the
Plan must be administered in accordance with the provisions of this Amendment.

          3. This Amendment consists of 2 parts: The attached Amendment Election Form, through which the
Plan Sponsor elects among optional provisions available under HEART and WRERA, and an Appendix to
the Plan that will incorporate the elections made by the Plan Sponsor and provide the technical
compliance language. Execution of the Amendment Election Form by the Plan Sponsor effects
amendment of the Plan for purposes of interim, good faith compliance, so no further action beyond
sending the completed and executed Amendment Election Form to the document provider is required of
the Plan Sponsor.

          4. To complete and adopt this Amendment, the Plan Sponsor must (1) fill in any applicable
effective dates, (2) select among the available options, and (3) execute the completed Amendment
Election Form on or before the last day of the first Plan Year beginning on or after January 1,
2010 (2012 for governmental plans). Thus, if the Plan Year is the calendar year, the Amendment
Election Form must be executed on or before December 31, 2010 (2012 for governmental plans).
The Plan Sponsor must return the completed and executed Amendment Election Form to the document
provider so that the Compliance Appendix can be prepared.

Please Note: The provisions of this Compliance Amendment reflect legal changes that may
be applied retroactively. The elections in the Election Form should reflect how the plan is
being administered and the effective dates of any optional changes.

This amendment may be used with governmental or non-electing church plans that are based on or
have adopted the volume submitter plan.

VS DC

PPA Compliance Amendment Election Form

 

HEART (Notice 2010-15) Compliance

Amendment Election Form

For

NCI 401(k) Profit Sharing Plan

This HEART (Notice 2010-15) and WRERA Compliance Amendment Election Form, together with the
HEART (Notice 2010-15) and WRERA Compliance Appendix, is adopted by the Plan Sponsor to comply with
the provisions of the Heroes Earnings Assistance and Relief Tax Act of 2008, including guidance
provided in Notice 2010-15, (“HEART”) and the Worker, Retiree, and Employer Recovery Act of 2008
and applicable guidance (“WRERA”) (collectively the “legislative changes”). Substantive provisions
of the legislative changes for which options are available under the Volume Submitter specimen plan
shall be administered in accordance with the elections contained in this Election Form and shall be
reflected in the HEART (Notice 2010-15) and WRERA Compliance Appendix.

This HEART (Notice 2010-15) and WRERA Compliance Amendment is intended to comply in good faith with
the requirements of the legislative changes and is to be construed in accordance with the
legislative changes and any guidance issued thereunder.

Square brackets o indicate a provision that may be selected independently. Round brackets o
indicate a series of alternative provisions only one of which may be selected.

PLAN SPONSOR ELECTIONS — HEART

	I	 	OPTIONAL: Determination of Amount of Employee Contributions and/or Match
for Participant who Becomes Disabled While Engaged in Qualified Military Service
(Note: This provision is optional, however, this provision should be completed if a previous election was made in Item
XIV of the PPA, HEART and WRERA Amendment to make contributions for participants who become
disabled while engaged in qualified military service.)

	 	a.	 	o A disabled participant is permitted to make 401(k) and/or after-tax
contributions to the plan for his period of military leave up to the amount he would
have been permitted to make if he had actually returned to employment following
military leave. (Optional)
	 
	 	b.	 	o For purposes of determining the amount of the matching contribution to
be made to the account of a participant who becomes disabled while performing
qualified military service (Optional, but must select this provision and ONE of the
three options below if 1) the plan will make contributions for participants who become
disabled while performing qualified military service and 2) the plan provides for
matching contributions):

	 	1.	 	o the participant will be deemed to have made 401(k)
contributions and/or after-tax contributions (as applicable under the plan)
equal to the participant’s average actual 401(k) contributions and/or
after-tax contributions (as applicable) for (a) the 12-consecutive-month
period of service with his employer immediately preceding his period of
qualified military service or (b), if the participant has fewer than 12 months
of service with his employer prior to such military service, his actual length
of continuous service with the employer prior to such military service.
	 
	 	2.	 	o the participant is permitted to make contributions to
the plan up to the amount that would have been permitted if he had actually
returned to employment and the match will be made only on the basis of the
participant’s actual contributions.

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PPA Compliance Amendment Election Form

1

 

	 	 	 	(This option is only available if option a., permitting disabled
participants to make 401(k) and/or after-tax contributions to the plan, is
selected above.)

	 	3.	 	o the participant is permitted to make contributions to
the plan up to the amount that would have been permitted if he had actually
returned to employment and the match will be made based on the greater of (a)
the participant’s actual contributions or (b) the participant’s average actual
401(k) contributions and/or after-tax contributions (as applicable) for (i)
the 12-consecutive-month period of service with his employer immediately
preceding his period of qualified military service or (ii), if the participant
has fewer than 12 months of service with his employer prior to such military
service, his actual length of continuous service with the employer prior to
such military service. (This option is only available if option a., permitting
disabled participants to make 401(k) and/or after-tax contributions to the
plan, is selected above.)

	 	 	 	Effective date: This provision is effective as of the effective date specified
in the PPA election form for the making of contributions on behalf of participants who
become disabled while engaged in qualified military service.

	II	 	OPTIONAL: Vesting Service Credit for Period of Qualified Military Service Upon Disability:

	 	o	 	Vesting service will be credited to a participant who becomes disabled
while performing qualified military service and cannot return to work with an employer
as if the participant returned to employment immediately prior to his date of
disability.

	 	 	Effective date: This provision is effective for disabilities occurring on or after
January 1, 2007, unless a later effective date is specified below.

	 	o	 	Later effective date:                     .

	III	 	OPTIONAL: Permit Distribution to Participants who Have a Deemed
Severance from Employment Due to Military Service Exceeding 30 Days:

	 	o	 	A participant who is absent from employment to perform service in the
uniformed services may elect distribution of his 401(k) contributions due to his
deemed severance from employment under Code Section 414(u)(12)(B). (Note: If such
participant returns to employment after receiving distribution hereunder, his elective
contributions and employee contributions under the plan (and any other plan maintained
by the employer) must be suspended for 6 months from the date of distribution.)

	 	o	 	Such a participant may also elect distribution of any
QNECs, QMACs, and safe harbor contributions held in his account.
	 
	 	o	 	Distributions on deemed severance from employment are
subject to any withdrawal restrictions (e.g., further withdrawals are
suspended for a specified period of time) specified in plan.

	 	 	Effective date: This provision is effective for years beginning after December 31,
2008, unless a later effective date is specified below.

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PPA Compliance Amendment Election Form

2

 

	 	o	 	Later effective date:                     .

PLAN SPONSOR ELECTIONS — WRERA

	IV	 	REQUIRED: Required Minimum Distributions Suspended for 2009:
	 
	 	 	Unless otherwise provided below, minimum distributions required under Code Section
401(a)(9) (“mrds”) for the 2009 calendar year were only paid to a participant if the
participant requested payment.

	 	o	 	The plan handled 2009 mrds differently from the method specified above (select one)

	 	o	 	All 2009 mrds were paid unless the participant elected otherwise.
	 
	 	o	 	The plan did not provide for suspension of 2009 mrds.

	 	 	Effective date: This provision was effective for minimum payments made for the 2009
calendar year. (Note: A minimum payment that was made in 2009, but was attributable to the
2008 calendar year (i.e., the participant retired or reached age 70 1/2 in 2008, but
payment of the 2008 minimum was not made until 2009), may not be postponed hereunder.)

	V	 	OPTIONAL: Participants May Make Direct Rollover of Required Minimum Distributions for 2009:

	 	þ	 	A participant may elect to make a direct rollover of the portion of any
distribution from the plan that is a 2009 mrd.

	 	þ	 	The direct rollover option for 2009 mrds applies only if
the mrd is part of a larger distribution that is an eligible rollover
distribution without regard to the special rules applicable to 2009 mrds.

	 	 	 	Effective date: This provision was effective for minimum payments made for
the 2009 calendar year. (Note: A minimum payment that was made in 2009, but was
attributable to the 2008 calendar year (i.e., the participant retired or reached
age 70 1/2 in 2008, but payment of the 2008 minimum was not made until 2009), may
not be rolled over.)

* * *

     EXECUTED AT Houston, Texas, this 10th day of December, 2010.

	 	 	 	 	 
	 	 	 
	 	By:  	/s/ Rick Morrow
 	 
	 	 	Title: Vice President, Human Resources	 	 

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PPA Compliance Amendment Election Form

3

 

	 	 	 	 	 

COMPLIANCE WITH HEART

	I.	 	Contributions for Period of Qualified Military Service Upon Disability (Optional Provision): Notice 2010-15 clarified that a plan has various options for calculating the amount of match
made on behalf of a participant who becomes disabled while engaged in qualified military
service. The match may be calculated based on imputed contributions equal to the participant’s
average actual 401(k) contributions and/or after-tax contributions (as applicable) for (a) the
12-consecutive-month period of service with his employer immediately preceding his period of
qualified military service or (b), if the participant has fewer than 12 months of service with
his employer prior to such military service, his actual length of continuous service with the
employer prior to such military service. (The same way the match is calculated for
participants who die while on qualified military leave.) Alternatively, the plan may require a
disabled participant to make his own contributions to the plan, as if he had returned to
employment, and base the amount of the match on the participant’s contributions.
	 
	 	 	Effective Date: This provision may be applied to disabilities occurring on or after January 1, 2007.
	 
	II.	 	Vesting Service Credit for Period of Qualified Military Service Upon Disability (Optional Provision): Notice 2010-15 makes
it clear that a plan may, but is not required to, credit vesting service to a participant who becomes disabled while
engaged in qualified military service as if the participant had returned to employment immediately prior to the date he
became disabled and terminated employment on his disability date.

	 
	 	 	Effective Date: This provision may be applied to disabilities occurring on or after January 1, 2007.
	 
	III.	 	Permit Distribution to Participants who Have a Deemed Severance from Employment Due to Military Service Exceeding 30 Days
(Optional Provision): HEART provided that though a participant who is absent from employment due to military service
exceeding 30 days must be treated as if he continued in employment for certain plan purposes (e.g., treatment of
differential pay), he may be treated as if he had incurred a severance from employment for distribution purposes. If a
participant absent because of military leave receives distribution under this provision and returns to employment, his
employee contributions and elective contributions under all plans maintained by the employer must be suspended for 6
months from the date of the distribution.
	 
	 	 	Notice 2010-15 made it clear that provision for distribution upon a deemed severance from
employment due to military leave is an optional plan provision, not a requirement. Notice
2010-15 also clarified how a “deemed severance” distribution interacts with a “qualified
reservist” distribution, as provided under PPA (as modified by HEART)*. If the plan provides
for “deemed severance” distributions, a participant who receives such a distribution that also
meets the requirements for a “qualified reservist” distribution is not subject to the 10%
early distribution tax under Code Section 72(t). In addition, if the participant is
reemployed, his elective contributions and employee contributions are not subject to the
mandatory suspension rules otherwise applicable to “deemed severance” distributions.
	 
	 	 	Effective Date: This provision is applicable to years beginning after December 31,
2008.
	 
		 	*A “qualified reservist” distribution is a withdrawal of elective 401(k) contributions by
a participant who is a member of a reserve component and who is ordered or called to active
duty after September 11, 2001 for a period of more than 179 days, or for an indefinite period.
The withdrawal must be made during the period beginning on the date of his order or call to
active duty and ending on the close of his active duty period.

COMPLIANCE WITH WRERA

	IV.	 	Required Minimum Distributions Suspended for 2009 (Required Provision): The WRERA permits a
plan to suspend minimum required distributions under Code Section 401(a)(9) for 2009. The
suspension includes the first minimum payment for a participant who retires or reaches age 70
1/2 in 2009, even though such payment is not required to be made until April 1, 2010. The
suspension does not include any minimum

VS DC

PPA Compliance Amendment Election Form

4

 

	 	 	payment made in 2009 that is attributable to the 2008 calendar year (i.e., the participant
retired or reached age 70 1/2 in 2008, but the minimum distribution for 2008 is not made
until 2009). If a beneficiary is receiving payments subject to the 5-year rule (full payment
must be made within 5 years of the participant’s death), the 5-year period may be determined
without taking 2009 into account, thereby extending the maximum distribution period to 6
years.
	 
	 	 	Effective Date: This provision may be made effective for minimum payments made for the
2009 calendar year.
	 
	V.	 	Participants May Make Direct Rollover of Required Minimum Distributions for 2009 (Optional Provision): The WRERA permits a plan to provide for direct rollover of any minimum
distribution made from the plan for 2009. This includes the first minimum payment for a
participant who retires or reaches age 70 1/2 in 2009, even though such payment is not
required to be made until April 1, 2010. This does not include any minimum payment made in
2009 that is attributable to the 2008 calendar year (i.e., the participant retired or reached
age 70 1/2 in 2008, but the minimum distribution for 2008 is not made until 2009).
	 
	 	 	Although a plan may provide for direct rollover of these amounts, these amounts are not
required to be described in the rollover notice and are not subject to the 20% mandatory
withholding requirement applicable to eligible rollover distributions that are not rolled
over.
	 
	 	 	Effective Date: This provision may be made effective for minimum payments made for the
2009 calendar year.

VS DC

PPA Compliance Amendment Election Form

5

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