Document:

BNSF Railway Company 401(k) Plan for TCU Employees

 Exhibit 4.3 
 THE BURLINGTON NORTHERN 
 AND SANTA FE RAILWAY COMPANY 
 401(k) PLAN FOR TCU EMPLOYEES 
 (Adopted
Effective As of January 2, 1986, 
 And Restated Effective January 1, 1997) 
 Incorporating Amendments One through Nine 
 January 1, 2003 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 401(k) PLAN FOR TCU EMPLOYEES 
 Table of Contents

  

					
	 	  	 	  	Page
	 ARTICLE I - GENERAL
	  	
			
	 Section 1.1
	  	Name of Plan	  	1
	 Section 1.2
	  	Purpose	  	1
	 Section 1.3
	  	Effective Date	  	1
	 Section 1.4
	  	Company	  	1
	 Section 1.5
	  	Union	  	1
	 Section 1.6
	  	Construction and Applicable Law	  	1
	 Section 1.7
	  	Applicability of Future Amendments	  	2
		
	 ARTICLE II - MISCELLANEOUS DEFINITIONS
	  	
			
	 Section 2.1
	  	Account	  	3
	 Section 2.2
	  	Active Participant	  	3
	 Section 2.3
	  	Affiliate	  	3
	 Section 2.4
	  	Alternate Payee	  	3
	 Section 2.5
	  	Beneficiary	  	3
	 Section 2.6
	  	Board	  	3
	 Section 2.7
	  	Certified Earnings	  	3
	 Section 2.8
	  	Code	  	4
	 Section 2.9
	  	Common Control	  	4
	 Section 2.10
	  	Employment Commencement Date	  	4
	 Section 2.11
	  	ERISA	  	4
	 Section 2.12
	  	Fund	  	4
	 Section 2.13
	  	Funding Agency	  	4
	 Section 2.14
	  	Highly Compensated Employee	  	4
		
	Section 2.15 Investment Fund	  	5
			
	 Section 2.16
	  	Named Fiduciary	  	5
	 Section 2.17
	  	Normal Retirement Age	  	5
	 Section 2.18
	  	Participant	  	5
	 Section 2.19
	  	Participating Employer	  	5
	 Section 2.20
	  	Plan Year	  	5
	 Section 2.21
	  	Qualified Domestic Relations Order	  	5
	 Section 2.22
	  	Qualified Employee	  	6
	 Section 2.23
	  	Review Committee	  	6
	 Section 2.24
	  	Successor Employer	  	6
	 Section 2.25
	  	Termination of Employment	  	6
	 Section 2.26
	  	Valuation Date	  	6

  

 - i - 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 401(k) PLAN FOR TCU EMPLOYEES 
 Table of
Contents – (Continued) 
  

					
	 	  	 	  	Page
	 ARTICLE III - PLAN PARTICIPATION
	  	
			
	 Section 3.1
	  	Entry Date	  	7
	 Section 3.2
	  	Eligibility for Participation	  	7
	 Section 3.3
	  	Duration of Participation	  	8
	 Section 3.4
	  	No Guarantee of Employment	  	8
	 Section 3.5
	  	Inactive Participants	  	8
		
	 ARTICLE IV - DEPOSITS AND CONTRIBUTIONS
	  	
			
	 Section 4.1
	  	Before Tax Deposits	  	9
	 Section 4.2
	  	Sick Leave Deposits	  	9
	 Section 4.3
	  	Catch-up Deposits	  	9
	 Section 4.4
	  	Source	  	10
	 Section 4.5
	  	Limitation on Deferrals	  	10
	 Section 4.6
	  	Limitation on Allocations	  	11
	 Section 4.7
	  	Adjustment of Deposits If Required by Code Section 401(k)	  	13
		
	 ARTICLE V - INVESTMENT FUNDS AND ACCOUNTS
	  	
			
	 Section 5.1
	  	Accounts for Participants	  	17
	 Section 5.2
	  	Investment Funds	  	17
	 Section 5.3
	  	Investment Fund Designations	  	18
	 Section 5.4
	  	Valuation of Accounts	  	18
	 Section 5.5
	  	Valuation of Accounts in Investment Funds	  	19
	 Section 5.6
	  	Statement of Account	  	19
	 Section 5.7
	  	Tender or Exchange Offer	  	19
		
	 ARTICLE VI - DESIGNATION OF BENEFICIARY
	  	
			
	 Section 6.1
	  	Persons Eligible to Designate	  	21
	 Section 6.2
	  	Special Requirements for Married Participants	  	21
	 Section 6.3
	  	Form and Method of Designation	  	21
	 Section 6.4
	  	No Effective Designation	  	21
	 Section 6.5
	  	Beneficiary May Not Designate	  	22
	 Section 6.6
	  	Insurance Contract	  	22

  

 - ii - 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 401(k) PLAN FOR TCU EMPLOYEES 
 Table of
Contents – (Continued) 
  

					
	 	  	 	  	Page
	 ARTICLE VII - BENEFIT REQUIREMENTS; WITHDRAWALS; LOANS
	  	
			
	 Section 7.1
	  	Vesting	  	23
	 Section 7.2
	  	Benefit on Termination of Employment	  	23
	 Section 7.3
	  	Death	  	23
	 Section 7.4
	  	Qualified Domestic Relations Orders	  	23
	 Section 7.5
	  	Withdrawals While Employed	  	24
	 Section 7.6
	  	Loans to Participants and Beneficiaries Who Are Parties in Interest of the Plan	  	26
	 Section 7.7
	  	Distribution Rollovers	  	28
		
	 ARTICLE VIII - DISTRIBUTION OF BENEFITS
	  	
			
	 Section 8.1
	  	Time and Method of Payment	  	30
	 Section 8.2
	  	Accounting Following Termination of Employment	  	32
	 Section 8.3
	  	Reemployment	  	32
	 Section 8.4
	  	Source of Benefits	  	32
	 Section 8.5
	  	Incompetent Payee	  	32
	 Section 8.6
	  	Benefits May Not Be Assigned or Alienated	  	32
	 Section 8.7
	  	Payment of Taxes	  	32
	 Section 8.8
	  	Conditions Precedent	  	33
	 Section 8.9
	  	Company Directions to Funding Agency	  	33
	 Section 8.10
	  	Account Transfers	  	33
		
	 ARTICLE IX - FUND
	  	
			
	 Section 9.1
	  	Composition	  	34
	 Section 9.2
	  	Funding Agency	  	34
	 Section 9.3
	  	Compensation and Expenses of Funding Agency	  	34
	 Section 9.4
	  	No Diversion	  	34
		
	 ARTICLE X - ADMINISTRATION OF PLAN
	  	
			
	 Section 10.1
	  	Administration by Company	  	36
	 Section 10.2
	  	Certain Fiduciary Provisions	  	36
	 Section 10.3
	  	Discrimination Prohibited	  	37
	 Section 10.4
	  	Evidence	  	37
	 Section 10.5
	  	Correction of Errors	  	37
	 Section 10.6
	  	Records	  	37

  

 - iii - 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 401(k) PLAN FOR TCU EMPLOYEES 
 Table of
Contents – (Continued and Concluded) 
  

					
	 	  	 	  	Page
	 ARTICLE X - ADMINISTRATION OF PLAN (Continued)
	  	
			
	 Section 10.7
	  	General Fiduciary Standard	  	37
	 Section 10.8
	  	Prohibited Transactions	  	37
	 Section 10.9
	  	Claims Procedure	  	37
	 Section 10.10
	  	Bonding	  	38
	 Section 10.11
	  	Waiver of Notice	  	38
	 Section 10.12
	  	Agent for Legal Process	  	38
	 Section 10.13
	  	Indemnification	  	38
	 Section 10.14
	  	Expenses of Administration	  	38
	 Section 10.15
	  	Uniformed Services Employment and Reemployment Rights Act	  	38
	 Section 10.16
	  	Application of Compensation Limitation	  	38
	 Section 10.17
	  	Telephonic and Electronic Transmissions Treated as Signed Writings	  	39
		
	 ARTICLE XI - AMENDMENT, TERMINATION MERGER
	  	
			
	 Section 11.1
	  	Amendment	  	40
	 Section 11.2
	  	Reorganization of Participating Employers	  	40
	 Section 11.3
	  	Permanent Discontinuance of Contributions	  	40
	 Section 11.4
	  	Termination	  	40
	 Section 11.5
	  	Partial Termination	  	41
	 Section 11.6
	  	Merger, Consolidation, or Transfer of Plan Assets	  	41
	 Section 11.7
	  	Deferral of Distributions	  	41
		
	 ARTICLE XII - REVIEW COMMITTEE
	  	
			
	 Section 12.1
	  	Review Committee	  	42
	 Section 12.2
	  	Powers of the Review Committee	  	43
	 Section 12.3
	  	Claims Procedure	  	44
	 Section 12.4
	  	Review Functions	  	45
	 Section 12.5
	  	Liability	  	45
	 Section 12.6
	  	Indemnity	  	45
	 Section 12.7
	  	Company Records	  	46

  

 - iv - 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 401(k) PLAN FOR TCU EMPLOYEES 
 Section 1.1 Name of Plan. The name of the 401(k) plan set forth herein is “The Burlington Northern and Santa Fe Railway Company 401(k) Plan for TCU Employees” (hereinafter the “Plan”). 
 Section 1.2 Purpose. The purposes of the Plan are to provide a means for employees to adopt a regular savings program and to provide a
supplement to their retirement income. 
 Section 1.3 Effective Date. The “Effective Date” of the Plan is
January 2, 1986, the date as of which the Plan was established. The effective date of this amendment and restatement shall be January 1, 1997, or such other date as is required by applicable Treasury Regulations or set forth in a document
of amendment. 
 Section 1.4 Company. The Company is The Burlington Northern and Santa Fe Railway Company and any Successor
Employer. 
 Section 1.5 Union. “Union” means the Transportation Communications Union (formerly Brotherhood of Railway,
Airline and Steamship Clerks). 
 Section 1.6 Construction and Applicable Law. The Plan is intended to meet the requirements for
qualification under Code Section 401(a) and to be in full compliance with applicable requirements of ERISA. The Plan shall be administered and construed consistent with said intent. It shall also be construed and administered according to the
laws of the State of Texas to the extent that such laws are not preempted by the laws of the United States of America. All controversies, disputes, and claims arising hereunder shall be submitted to the United States District Court for the Northern
District of Texas, Fort Worth Division, except as otherwise provided in any trust agreement entered into with a trustee. The Plan shall be construed in accordance with the following rules: 
  

	 	(a)	Headings at the beginning of articles and sections hereof are for convenience of reference, shall not be considered a part of the text of the Plan, and shall not influence its
construction. 

  

	 	(b)	Capitalized terms used in the Plan shall have their meaning as defined in the Plan unless the context clearly indicates to the contrary. 

  

	 	(c)	Any references to the masculine gender include the feminine and vice versa. 

  

	 	(d)	Use of the words “hereof,” “herein,” “hereunder,” or similar compounds of the word “here” shall mean and refer to the entire Plan unless the
context clearly indicates to the contrary. 

  

 Page 1 

	 	(e)	The provisions of the Plan shall be construed as a whole in such manner as to carry out the provisions thereof and shall not be construed separately without relation to the context.

 Section 1.7 Applicability of Future Amendments. Except as may be specifically provided to the contrary, any
amendment to the Plan shall apply only to the benefits accrued to individuals who are employees of a Participating Employer or Affiliate on or after the effective date of such amendment. 
  

 Page 2 

 ARTICLE II - MISCELLANEOUS DEFINITIONS 
 Section 2.1 Account. “Account” means a Participant’s or Beneficiary’s interest in the Fund as described in
Section 5.1. 
 Section 2.2 Active Participant. An employee is an “Active Participant” if he is a Participant, if
he is or has been a Qualified Employee, and if he has not become an Inactive Participant pursuant to Section 3.5. In no event shall a leased employee, a non-resident alien or a person the Company has categorized as an independent contractor be
considered an employee. The term “leased employee” means any person (other than an employee of a Participating Employer) who pursuant to an agreement between a Participating Employer and any other person (“leasing organization”)
has performed services for a Participating Employer (or for a Participating Employer and related persons determined in accordance with Section 414(n)(6) of the Code) on a substantially full time basis for a period of at least one year, and such
services are performed under primary direction or control by a Participating Employer. 
 Section 2.3 Affiliate.
“Affiliate” means any trade or business entity under Common Control with a Participating Employer, or under Common Control with a Predecessor Employer while it is such. 
 Section 2.4 Alternate Payee. “Alternate Payee” means a spouse, former spouse, child, or other dependent of a Participant who is
recognized by a Qualified Domestic Relations Order as having a right to receive all or a portion of the benefits payable under the Plan to a Participant. 
 Section 2.5 Beneficiary. “Beneficiary” means the person or person designated as such pursuant to Article VI. 
 Section 2.6 Board. The “Board” is the board of directors of the Company, and includes any executive committees thereof authorized to act for such bodies. 
 Section 2.7 Certified Earnings. “Certified Earnings” of a Participant from a Participating Employer for a Plan Year means the
amount determined by the Company to be the total compensation (base pay plus overtime earnings) paid to the Participant by the Participating Employer during such Plan Year for service as an Active Participant, subject to the following: 

 

	 	(a)	Except as provided in subsection (b), allowances or reimbursements for expenses, severance pay, payments or contributions to or for the benefit of the employee under any other
deferred compensation, pension, profit sharing, insurance, or other employee benefit plan, merchandise discounts, non-cash employee awards, or benefits in the form of property or the use of property shall not be included in computing Certified
Earnings. 

  

	 	(b)	If a Participant elects to have his compensation reduced for purposes of having his employer make Before Tax Deposits or contributions to a cafeteria plan which meets the
requirements of Section 125 of the Code, or if a Participant’s compensation is reduced pursuant to a collective bargaining agreement for the purpose of making cost-sharing contributions to a welfare benefit plan, his Certified Earnings
shall be the amount he would have received but for the reduction. 

  

 Page 3 

	 	(c)	Effective for Plan Years beginning on or after January 1, 1995, Certified Earnings shall not include any wages or other compensation that are not covered by a collective
bargaining agreement between the Company or Participating Employer and the Union, or any extension or renewal thereof. 

  

	 	(d)	Certified Earnings shall include retroactive wage payments under the Arbitrated Agreement between the Company and the Transportation Communications International Union in Case No.
A-13073, dated and effective as of January 23, 2003 (net of any amounts which are, pursuant to the terms of such agreements, offset against such retroactive wage payments). 

 Section 2.8 Code. “Code” means the Internal Revenue Code of 1986 as from time to time amended. 
 Section 2.9 Common Control. An entity (whether corporation, partnership, sole proprietorship, or otherwise) is under “Common
Control” with another entity (i) if both entities are corporations which are members of a controlled group of corporation as defined in Code Section 414(b), or (ii) if both entities are trades or businesses (whether or not
incorporated) which are under common control as defined in regulations under Code Section 414(c), or (iii) if both entities are members of an “affiliated service group” as defined in Code Section 414(m) or otherwise required
to be aggregated under Code Section 414(o). However, in determining Common Control for purposes of determining which entities are Affiliates and for purposes of applying the limits under Code Section 415, the phrase “more than 50
percent” shall be substituted for the phrase “at least 80 percent” each place it appears in Code Section 1563(a)(1) (which is referred to in Code Section 414(b)) or in the regulations under Code Section 414(c).

 Section 2.10 Employment Commencement Date. “Employment Commencement Date” means the date on which a person first
becomes an employee of a Participating Employer (whether before or after the Participating Employer becomes such) or an Affiliate. 
 Section 2.11 ERISA. “ERISA” means the Employee Retirement Income Security Act of 1974 as from time to time amended. 
 Section 2.12 Fund. “Fund” means the aggregate of assets described in Section 9.1. 
 Section 2.13
Funding Agency. “Funding Agency” is a trustee or trustees or an insurance company appointed under Section 9.2 for the purpose of holding, investing, and disbursing all or a portion of the Fund. 
 Section 2.14 Highly Compensated Employee. “Highly Compensated Employee” shall mean an employee who 
  

 Page 4 

	 	(i)	at any time during the current Plan Year or the preceding Plan Year was a 5-percent owner (as defined in Section 416(i)(1) of the Code), or 

  

	 	(ii)	during the preceding Plan Year had compensation (as defined in Section 415(c)(3) of the Code) from the Company in excess of $80,000 (as adjusted from time to time in accordance
with Section 414(q)(1) of the Code). 

 For purposes of this section, 
  

	 	(i)	a former employee shall also be treated as a Highly Compensated Employee if such former employee was a Highly Compensated Employee when such employee terminated employment or such
employee was a Highly Compensated Employee at any time after attaining age 55, 

  

	 	(ii)	an employee who performs no service for the Company during a Plan Year (for example, an employee who is on an authorized leave of absence throughout the Plan Year) shall be treated
as having terminated employment in the Plan Year in which he last performed services for the Company, and 

  

	 	(iii)	an employee for purposes of this Section shall include an employee of the Company or an Affiliate. 

 Section 2.l5 Investment Fund. “Investment Fund” means any of the funds for investment of Plan assets established under
Section 5.2. 
 Section 2.l6 Named Fiduciary. The Company is a “Named Fiduciary” for purposes of ERISA with,
subject to the terms, conditions and restrictions elsewhere contained in this Plan, authority to control or manage the operation and administration of the Plan. Other persons are also Named Fiduciaries under said Act if so provided by said Act. Such
other person or persons shall have such authority to control or manage the operation and administration of the Plan, including control or management of the assets of the Plan, as may be provided by said Act. 
 Section 2.l7 Normal Retirement Age. “Normal Retirement Age” is age 65. 
 Section 2.18 Participant. A “Participant” is an individual described as such in Article III. 
 Section 2.19 Participating Employer. The Company and Western Fruit Express Company, are Participating Employers in the Plan. With the consent
of the Company and the Union, any other employer may also become a Participating Employer effective as of a date specified by it in its adoption of the Plan. Also with such consent, any such adopting employer may modify the provisions of the Plan as
they shall be applicable to its employees. Any Successor Employer to the Company shall also be a Participating Employer. 
 Section 2.20
Plan Year. The “Plan Year” means the calendar year. 
 Section 2.21 Qualified Domestic Relations Order.
“Qualified Domestic Relations Order” means a judgment decree or order (including approval of a property settlement agreement) pursuant to a state domestic relations law (including a community property law) that provides benefits to an
Alternate Payee in accordance with Code Section 4l4(p). 
  

 Page 5 

 Section. 2.22 Qualified Employee. “Qualified Employee” means any individual who, at any
time on or after the Effective Date is employed by a Participating Employer in a position where wages and working conditions are covered by the collective bargaining agreement of the former Burlington Northern Railroad Company and the Union or any
extension or renewal thereof during any part of a payroll period. 
 Section 2.23 Review Committee. “Review Committee”
means the committee established under Article XII. 
 Section 2.24 Successor Employer. A “Successor Employer” is an
entity that succeeds to the business of a Participating Employer through merger, consolidation, acquisition of all or substantially all of its assets, or any other means; provided, however, that in the case of such succession with respect to any
Participating Employer other than the Company, the acquiring entity shall be a Successor Employer only if consent thereto is granted by the Company and the Union. 
 Section 2.25 Termination of Employment. The “Termination of Employment” of an employee for purposes of the Plan shall be deemed to occur on the date of his resignation, discharge (with all appeal
procedures exhausted), retirement or death; provided, however, that “Termination of Employment” shall not be deemed to occur upon a transfer between any combination of Participating Employers and Affiliates of a Participating Employer.

 Section 2.26 Valuation Date. “Valuation Date” means each business day on which the New York Stock Exchange is open
for business, which shall be used hereunder for purposes of determining account values. 
  

 Page 6 

 ARTICLE III - PLAN PARTICIPATION 
 Section 3.1 Entry Date. “Entry Date” means March l5, l986, for individuals who were Qualified Employees on such date and thereafter
when the eligibility requirements of Section 3.2 are met. 
 Section 3.2 Eligibility for Participation. Eligibility to
participate in the Plan shall be determined in accordance with the following: 
  

	 	(a)	Each Union-represented employee of a Participating Employer shall become a Participant in the Plan on the earliest Entry Date, on or after the date the Plan becomes effective with
respect to his Participating Employer, on which both of the following requirements are met: 

  

	 	(l)	He is a Qualified Employee; 

  

	 	(2)	He has completed 60 days of employment as a Qualified Employee; 

 but not later than the date on which he completes a year of service. A year of service shall mean a 12-month period commencing with the first anniversary of the employee’s employment commencement date and succeeding Plan Years during
which the employee has not less than 1,000 hours of service. An hour of service is each hour for which an employee is paid or entitled to payment by the Company or an Affiliate on account of: 
  

	 	(1)	performance of duties; 

  

	 	(2)	a period of time during which no duties are performed (irrespective of whether the employment relationship has terminated) due to vacation, holiday, illness, incapacity (including
disability), layoff, jury duty, military duty, or Leave of Absence. Hours under this Section 2.13(b) shall be calculated and credited pursuant to 29 CFR 2530.200b-2(b) and (c), which are incorporated herein by this reference; and

  

	 	(3)	an award of back pay, irrespective of mitigation of damages, or agreed to by the Company or any Affiliated Company. However, hours credited under (1) or (2) above shall
not also be credited under (3). 

 In determining whether or not the 1,000 hour requirement has been met, an employee will be
credited with 190 hours for any month in which he would be credited with at least one hour of service under the preceding definition. 
  

 Page 7 

	 	(b)	If a former Participant is reemployed, he shall again become a Participant on the date he again becomes a Qualified Employee. 

 Section 3.3 Duration of Participation. A Participant shall continue to be such until the later of: 
  

	 	(a)	The date of his Termination of Employment. 

  

	 	(b)	The date all benefits, if any, to which the Participant 

 is entitled hereunder have been distributed to him from the Fund. 
 Section 3.4 No Guarantee of Employment.
Participation in the Plan does not constitute a guarantee or contract of employment with the employee’s Participating Employer. Such participation shall in no way interfere with any rights the Participating Employer would have in the absence of
such participation to determine the duration of the employee’s employment with the Participating Employer. 
 Section 3.5
Inactive Participants. Any Participant who 
  

	 	(a)	is no longer receiving any payroll earnings from a Participating Employer; 

  

	 	(b)	occupies a position not covered by a collective bargaining agreement (exempt position) or, 

  

	 	(c)	discontinues deposits and contributions 

 shall be deemed an Inactive Participant and shall not be eligible to make deposits under this Plan. 
  

 Page 8 

 ARTICLE IV - DEPOSITS AND CONTRIBUTIONS 
 A. Deposits 
 Section 4.1 Before Tax Deposits. “Before Tax
Deposits” are amounts contributed by a Participating Employer at the election of a Participant. Subject to Sections 4.5 and 4.6, a Participant who elects to have Before Tax Deposits made in his behalf shall have his current compensation from
his Participating Employer reduced by an amount equal to the Before Tax Deposits in any whole percentage of Certified Earnings ranging from l percent to 25 percent. A Participant may not elect Before Tax Deposits in an amount less than l percent of
his Certified Earnings. Participant elections regarding Before Tax Deposits are subject to the following: 
  

	 	(a)	Initial Election. Each person who has become a Participant may direct the initial level of his Before Tax Deposits as of the next Entry Date following his election.

  

	 	(b)	Subsequent Modifications. An Active Participant may at any time change the rate of his Before Tax Deposits to any amount permitted under this section. In addition, a
Participant may at any time during a Plan Year discontinue his Deposits. 

  

	 	(c)	Election Procedure. Elections under this section shall be made in accordance with rules and procedures established by the Review Committee. 

 The Participating Employers shall cause the Before Tax Deposits with respect to any month to be paid to the Funding Agency as early as practicable during
the following month. Before Tax Deposits shall be reflected in Accounts as provided in Article V. 
 Section 4.2 Sick Leave
Deposits. Subject to Sections 4.5 and 4.6, any Active Participant may elect to have his Participating Employer make Sick Leave Deposits to the Plan in lieu of his sick leave buy-back days as contained in Rule 55G of the May 6, 1980 BN-BRAC
Agreement, as amended by Item l4 of Letter of Understanding dated November 2l, l985. Each Participant may elect to have his Participating Employer make Deposits up to the maximum amount available for him as specified by said Rule 55G, as
amended. Any such Deposits shall be made by the Participating Employer at the time specified in Rule 55G and shall be credited to the Participant’s Account as provided in Article V. 
 Section 4.3 Catch-up Deposits. In addition to the elections provided for in Sections 4.1 and 4.2 above, each Participant who is eligible to
participate in the Plan and who is projected to attain age 50 before the end of a Plan Year is eligible to have his current compensation from his Participating Employer reduced by a whole percentage and have the amount by which his compensation is
reduced contributed to the Plan by his Participating Employer on his behalf, provided that the total amount of contributions elected pursuant to this section may not exceed 50 percent of a Participant’s current compensation. Deposits elected
pursuant to this paragraph 

  

 Page 9 

 
or any similar provision of any other Plan maintained by the Company or an Affiliate may not exceed the applicable dollar limit described in
Section 414(v)(2)(B)(i) of the Code, as adjusted in accordance with Section 414(v)(2)(C) of the Code. 
 “Catch-up
Deposits” shall mean any amounts contributed to the Plan by a Participating Employer on behalf of a Participant for a Plan Year pursuant to an election by a Participant to have his Compensation reduced pursuant to this Section 4.3 which
exceed the lowest of the following three amounts for such Plan Year: 
  

	 	(i)	the maximum permitted deferral rate after any adjustment required pursuant to Section 4.6, multiplied by the Participant’s Compensation; 

 

	 	(ii)	the sum of the maximum dollar amounts of deposits permitted by Sections 4.1 and 4.2, or 

  

	 	(iii)	a limit contained in the Code on elective deferrals or annual additions permitted to be made under the Plan (without regard to Section 414(v) of the Code),

 provided, however, that the amount of Catch-up Deposits added to the account of any Participant for a Plan Year under this Plan or under any
similar provision of any other plan maintained by the Company or an Affiliated Company may not exceed the applicable dollar limit described in Section 414(v)(2)(B)(i) of the Code, as adjusted in accordance with Section 414(v)(2)(C) of the
Code. The determination as to whether the Deposits made on behalf of a Participant exceed one of the limitations described in the preceding sentence shall be determined as of the last day of such Plan Year, and any portion of such Deposits
determined to be Catch-up Deposits shall be treated as Catch-up Deposits as of the last day of such Plan Year. Deposits made on behalf of a Participant pursuant to this Section 4.3 which do not exceed one of the limitations described in the
first sentence of this Section shall be treated as Deposits other than Catch-up Deposits. Catch-up Deposits shall not be taken into account in applying the limits described in Sections 4.6 or 4.7 of the Plan or any other limit set forth in
Section 414(v)(3) of the Code. 
 B. Limitations on Deposits 
 Section 4.4 Source. Deposits in support of the Plan by a Participating Employer shall be made only from its current or accumulated earnings
or profits determined according to generally accepted accounting practices. 
 Section 4.5 Limitation on Deferrals. In no event
may a Participant’s Deposits (including Before Tax Deposits and Sick Leave Deposits) to this Plan plus any elective deferrals to any other plan exceed the maximum amount allowable under Section 402(g) of the Code. If a Participant notifies
the Review Committee in writing no later than March l following the close of a taxable year of the amount of any excess Deposits due solely to the limits in this Section 4.5, the Plan may distribute such excess and any gain or loss allocable to
such excess to such Participant no later than April l5 following such taxable year. If so distributed, such excess shall not be included as an Annual Addition for the immediately preceding Plan Year. A Participant is deemed to have notified the
Review Committee of excess Before Tax Deposits to the extent the Participant has excess deferrals for the taxable year calculated by taking into account only elective deferrals under the Plan and other plans of the Company or an Affiliate.

  

 Page 10 

 Section 4.6 Limitation on Allocations. Notwithstanding any provisions of the Plan to the
contrary, allocations to Participants under the Plan shall not exceed the maximum amount permitted under Code Section 415. 
 For
purposes of the preceding sentence: 
  

	 	(a)	The Annual Addition with respect to a Participant’s Accounts in any Plan Year shall not exceed the lesser of: 

  

	 	(l)	$40,000 adjusted for each Plan Year to take into account any cost of living increase provided for that year in accordance with regulations prescribed by the Secretary of the
Treasury. 

  

	 	(2)	100 percent of the Compensation of such Participant for such Plan Year. 

  

	 	(b)	If for any Plan Year the limitations described in subsection (a) would be exceeded with respect to any Participant, the Annual Additions shall be adjusted in the following
sequence, but only to the extent necessary to reduce the Annual Additions to the level permitted in subsection (a): 

  

	 	(1)	The Participant’s Before Tax Deposits and Sick Leave Deposits, if necessary, shall be reduced, and his Participating Employer shall pay an equivalent amount to him in cash.

  

	 	(2)	If, after the adjustment in (1), there is an excess amount with respect to a Participant for a Plan Year, such excess amount shall be held unallocated in a suspense account. The
suspense account will be applied to reduce future employer contributions for all Participants in the next Plan Year, and in each succeeding Plan Year, if necessary. The suspense account will not participate in the allocation of the investment gains
and losses of the Fund (and the value of such an account will not be taken into account in valuing other Accounts under the Plan). 

  

	 	(3)	Notwithstanding the previous provisions of this Section 4.6(b), elective deferrals (within the meaning of Section 402(g)(3) of the Code) may be distributed, employee
contributions may be returned, and gains attributable to such elective deferrals and employee contributions may be distributed pursuant to Treasury Regulation §1.415-6(b)(6)(iv) to the extent that the distribution or return would reduce the
excess amounts in the Participant’s account. 

  

 Page 11 

	 	(c)	The following definitions shall be applicable for purposes of this Article: 

  

	 	(l)	“Annual Addition” means employer contributions (including contributions made under Code Section 40l(k)). An Annual Addition with respect to a Participant’s
Accounts shall be deemed credited thereto with respect to a Plan Year if it is allocated to the Participant’s Accounts under the terms of the Plan as of any date within such Plan Year. 

  

	 	(2)	“Compensation” shall mean compensation as defined in Section 415(c)(3) of the Code. 

  

	 	(d)	Other Defined Contribution Plans. If the Participating Employer or an Affiliate maintains or maintained any other defined contribution plan, as defined in Code
Section 4l4(i), for its Employees, some or all of whom are Participants of this Plan, then the limitation of Section 4.6 shall apply to employer contributions, forfeitures, and Employee contributions credited to the Participant under all
such plans. 

 If a Participant receives allocation under this Plan and another defined contribution plan, then any reductions
necessary to make allocations for the Participant under all such plans comply with the limit of Section 4.6 shall first be made under such other plan, except that the reductions shall be made first under this Plan if the Participant is covered
under this Plan at a time during the Plan Year when he has ceased to be covered under such other plan and is no longer eligible to receive further allocation of Annual Additions for the year under such other plan. 
 Any reductions in allocation under this Plan for such a Participant which are necessary to comply with the above limitations shall be made prospectively
to contributions and other Annual Additions for the limitation year that have not yet been credited to the Participant’s Account. 
  

	 	(e)	Defined Benefit Plans. If a Participant in this Plan is or was also a Participant in a defined benefit plan, as defined in Section 414(j) of the Code, maintained by the
Participating Employer or any Affiliate, then in addition to the limitations contained in Section 4.6 of this Plan, the projected benefit of the Participant under the defined benefit plan shall be limited to the extent necessary to comply with
the limitation set forth in Code Section 415(e). Effective as of January 1, 2000, this subsection 4.6(e) shall no longer apply. 

  

	 	(f)	Limitation of Certain Annual Compensation. Certified Earnings and Compensation shall be limited as necessary to comply with the requirement of Code Section 401(a)(17)
(and related Code sections and regulations) such that the annual compensation (within the meaning of such Code sections and regulations) of each Employee taken into account under the Plan for the year shall not exceed $200,000 (or such adjusted
amount as may be prescribed by the Secretary of the Treasury in connection with the adjustments prescribed under Code Section 415(d)). 

  

 Page 12 

 Section 4.7 Adjustment of Deposits If Required By Code Section 401(k). If necessary to
satisfy the requirements of Code Section 401(k), Before Tax Deposits and Sick Leave Deposits shall be adjusted as follows: 
  

	 	(a)	Each Plan Year the Company shall calculate (to the nearest one-hundredth of one percent) the deferral percentage for each Active Participant. Each such Participant’s
“deferral percentage” is calculated by dividing the total Before Tax Deposits and Sick Leave Deposits made on his behalf for such Plan Year by the amount of his Compensation (as defined in Section 415(c)(3) of the Code) for the Plan
Year. 

  

	 	(b)	Each Plan Year the Company shall calculate the average deferral percentage for employees who are eligible to participate who are Highly Compensated Employees and the average
deferral percentage for employees who are eligible to participate who are not Highly Compensated Employees, subject to the following: 

 In each case the average is the average of the percentages calculated under subsection (a) for all of the employees in the particular group. 
  

	 	(c)	If the requirements of either paragraph (1) or (2) are satisfied, then no further action is needed under this section: 

  

	 	(1)	The average deferral percentage for Highly Compensated Employees is not more than 1.25 times the average deferral percentage for non-Highly Compensated Employees.

  

	 	(2)	The excess of the average deferral percentage for Highly Compensated Employees over the average deferral percentage for non-Highly Compensated Employees is not more than two
percentage points, and the average deferral percentage for Highly Compensated Employees is not more than 2.0 times the average deferral percentage for non-Highly Compensated Employees. 

 For purposes of this subsection (c), the provisions of Section 401(k)(3) of the Code and Treasury Regulation Section 1.401(k)-1(b) are
incorporated herein by reference. For any Plan Year beginning after December 31, 1998, for which the Participating Employer elects to apply the rules of Section 410(b)(4)(B) of the Code in determining whether Section 401(k)(3)(A)(ii)
of the Code is satisfied, the Participating Employer may elect when calculating the maximum deferral rate to exclude those employees who are not Highly Compensated Employees and have not satisfied the minimum age and service requirements then in
effect under Section 410(a)(1)(A) of the Code. 
  

	 	(d)	 Deposits (including Before Tax Deposits and Sick Leave Deposits) for any Plan Year shall not exceed the maximum amount permitted under Section 401(k) of the

  

 Page 13 

	 	 
Code, with respect to a qualified cash or deferred arrangement, which limitation shall be determined and administered under the procedures set forth below.
The Review Committee shall establish such rules as it may deem necessary and appropriate to assure that the Plan and contributions thereunder satisfy the requirements of a qualified cash or deferred arrangement under Section 401(k) of the Code.
If the Review Committee determines that the limitations set forth in this section would be exceeded for the Plan Year, then the Review Committee may prospectively reduce the deferral percentage of each Highly Compensated Employee whose deferral
percentage is more than such maximum. The Review Committee shall have the authority to establish a lower maximum percentage amount of Deposits if, in the discretion of the Review Committee, this would be beneficial to the Plan by ensuring compliance
with the provisions of Section 401(k)(3)(A) of the Code. The reduced percentage for each such Highly Compensated Employee shall be substituted for his actual elected percentages and shall represent the percentage of his compensation that shall
be paid into the Plan on his behalf. The amount of any reduction which is necessary shall be included in the Participant’s regular paycheck. 

  

	 	(e)	Notwithstanding any other provisions of this Plan, for any Plan Year the Deposits for any Highly Compensated Employee shall not exceed the amount permitted under Subsection (f).

  

	 	(f)	If, for any Plan Year, the requirements of subsection (c) of this section are not satisfied, such that the average deferral percentage for the group of Highly Compensated
Employees exceeds the maximum permissible deferral rate calculated under subsection (c) (called the “Excess Deferral”), the Review Committee shall reduce the Deposits for the Plan Year of such Highly Compensated Employee or Employees
whose Deposits are the highest in the following manner: 

  

	 	(1)	the amount of such Excess Deferrals which must be distributed (called the “Distribution Amount”) shall be determined in the following manner: 

  

	 	(A)	Reduce the deferral percentage of each Highly Compensated Employee whose deferral percentage (stated in absolute terms) is the greatest by one-hundredth (1/100) of one
percentage point. 

  

	 	(B)	If any Excess Deferral remains, the deferral percentage of each Highly Compensated Employee whose deferral percentage (stated in absolute terms) is the greatest (including the
deferral percentage of any Highly Compensated Employee whose deferral percentage was adjusted under subparagraph (A)) shall be reduced by one-hundredth (1/100) of one percentage point. 

  

 Page 14 

	 	(C)	If any Excess Deferral remains, the procedures of subparagraph (B) shall be repeated until such Excess Deferral shall have been eliminated. 

  

	 	(D)	The sum of the dollar amounts necessary to reduce the percentages pursuant to subparagraphs (A) through (C) shall be the Distribution Amount. 

  

	 	(2)	The Deposits of the Highly Compensated Employee or Employees with the highest dollar amount of such contributions shall be reduced by the lesser of the amount required to

  

	 	(A)	cause the dollar amount of such Highly Compensated Employee’s Deposits to equal the dollar amount of the Deposits of the Highly Compensated Employee with the next highest
dollar amount of such Deposits, or 

  

	 	(B)	the amount necessary to reduce the Distribution Amount to zero. 

  

	 	(3)	If any Distribution Amount remains, the procedure set forth in subparagraph (2) shall be repeated until the Distribution Amount is reduced to zero. 

  

	 	(4)	No further reductions shall be required after the Distribution Amount is reduced to zero, regardless of whether or not the average deferral rate for the group of Highly Compensated
Employees continues to exceed the maximum permitted deferral rate. 

 Any Excess Deferrals (and any earnings allocable to such
contributions) required to be distributed pursuant to the foregoing provisions of this Subsection (f) shall be distributed, if possible, to the Highly Compensated Employee for whom contributed within two and one-half (2 1/2) months after the close of the Plan Year for which contributed and in no event later than twelve
(12) months following the close of such Plan Year; provided, however, that such amount shall be reduced by any Deposits previously distributed to such Participant under Section 4.5 for the calendar year ending with or within the Plan Year.

  

	 	(g)	Notwithstanding the procedures set forth in Section 4.7(f) above, if an adjustment of Deposits is required as provided herein for any Plan Year, the Participating Company shall
have the option of authorizing an employer contribution (which satisfies the requirements of Sections 401(k)(2)(B) and (C) of the Code and Treas. Reg. Section 1.401(k)-1(b)(5) and which shall be credited to the Account of a Participant) to
be made on behalf of any group of Participants so as to cause either of the tests of subsection (c) to be met. The decision of the Participating Employer in this regard shall be final and shall not be subject to question by the Funding Agency,
the Review Committee or by any Participant or group of Participants. 

  

 Page 15 

	 	(h)	The Review Committee may permissively aggregate the provisions of this Section 4.7 with similar provisions of a related plan or restructure this Plan or permissibly aggregated
plan in the manner provided under Treasury Regulations for purposes of determining whether cash or deferred arrangements satisfy Sections 401(a)(4), 410(b) and 401(k) of the Code. 

  

	 	(i)	For purposes of this Plan, the provisions of Section 401(k)(3) of the Code and Treasury Regulation Section 401(k)-1 are incorporated by reference herein but only to the
extent that such incorporation cures a defect of this Plan or provides for a broader set of alternatives available to the Review Committee. 

  

	 	(j)	For purposes of determining earnings allocable to Excess Deferrals, earnings shall be calculated on a reasonable basis as determined by the Review Committee or in accordance with
Treas. Reg. Sections 1.401(m)-1(e)(3)(ii)(C) and (D) and 1.401(k)-1(f)(4)(ii)(C) and (D) or as follows: 

 

 
  

					
	Where:
			
	E	 	=	 	the applicable excess amount,
			
	G	 	=	 	the net gain or loss for the Plan Year in the Participant’s affected Accounts,
			
	AB	 	=	 	the total value of the Participant’s affected Accounts, determined as of the end of the Plan Year being corrected,
			
	M	 	=	 	the number of full months from the Plan Year end to the date the excess amount is paid, plus one for the month during which payment is to be made if payment will occur after the 15th of that
month.

  

	 	(k)	The provisions of this Section are intended to satisfy the requirements of Sections 401(k)(3), (m)(2), and (m)(9) of the Code and Treasury Regulations Sections 1.401(k)-1(b),
1.401(m)-1(b) and 1.401(m)-2 and, to the extent not otherwise stated in this Section, those Code Sections and Treasury Regulations are incorporated herein by reference. 

  

 Page 16 

 ARTICLE V - INVESTMENT FUNDS AND ACCOUNTS 
 Section 5.1 Accounts for Participants. An Account shall be established under the Plan for each Participant who elects to have deposits made
in his behalf. All Before Tax Deposits, Sick Leave Deposits and Catch-up Deposits with respect to a Participant shall be credited to his Account. 
 Section 5.2 Investment Funds. Investment Funds shall be established at the direction of the Review Committee. The Review Committee shall determine the types of investments to be held in each Investment Fund and the investment
manager, trustee, or insurance company responsible for selecting investments. Income on investments of each Investment Fund shall be reinvested by the Funding Agency in the same Investment Fund. It is further provided that: 
  

	 	(a)	Any portion of an investment fund may be maintained in cash at the discretion of the Funding Agency pending its permanent investment or distribution. 

  

	 	(b)	The Review Committee shall obtain descriptions of the investment choices available for the purpose of informing Participants with respect thereto. The selection of investment
choices is the sole responsibility of each Participant, and no employee or representative of the Company or any Participating Company is authorized to make any recommendation on investment choices. 

  

	 	(c)	Dividends and other distributions received in respect to an investment choice, shall be reinvested in such investment choice and each such Participant’s account shall be
credited with a proportionate number of shares as determined by the Funding Agency. 

  

	 	(d)	Any such segregated account shall share only in investment income, gains and losses generated by the investments directed for such account. 

  

	 	(e)	The Funding Agency shall not be obligated to make a directed investment which would, in the sole discretion of the Funding Agency, require an investment by the Funding Agency of
more than the amount which is credited, or to be credited to the account of the Participant. 

  

	 	(f)	This Plan is intended to comply with the requirements of Section 404(c) of ERISA. Pursuant to Section 404(c), (i) the account for the Participant directing
investments shall bear all losses from such an investment and the Funding Agency, Review Committee, and Company shall be free of any liability arising from such investments, and (ii) the Funding Agency shall comply with and carry out such
directions without being liable or responsible in any way for any losses or unfavorable results arising therefrom. 

  

	 	(g)	With respect to any investment fund other than the Company Common Stock fund, the Funding Agency will exercise voting, tendering and similar rights appurtenant to a Participant or
beneficiary’s investment in such investment fund in accordance with the directions of the Review Committee. 

  

 Page 17 

	 	(h)	With respect to the fund invested exclusively in Company Common Stock (“Company Stock Account”) (other than cash awaiting investment), the Funding Agency will vote (and
exercise similar rights, other than the right to tender) shares of Company Common Stock attributable to each Participant’s Account in accordance with the directions of each Participant or beneficiary. If a Participant or beneficiary fails to
properly give directions to the Funding Agency within the appropriate time period, the Funding Agency will vote (or exercise the similar rights with respect to) the shares in the same proportion as it votes (or exercises rights with respect to)
shares as to which directions have been received. 

  

	 	(i)	The Review Committee shall have the discretion to administer Company stock funds in conjunction with company stock funds maintained in other qualified employee benefit plans
sponsored by the Company or an Affiliated Company. 

 Section 5.3 Investment Fund Designations. 
  

	 	(a)	A Participant may elect to change his investment election with respect to contributions to be made hereunder at any time; provided that such elections shall be made in accordance
with procedures established by the Review Committee and shall be processed as soon as reasonably practicable after receipt. 

  

	 	(b)	A Participant may elect at any time to transfer a whole percentage or a specified dollar amount of the value of his Account from one Investment Fund to another. The
Participant’s election to transfer must be made in accordance with restrictions and procedures established by the Review Committee. Such election shall be processed as soon as reasonably practicable after receipt. 

 Section 5.4 Valuation of Accounts. The value of a Participant’s Accounts in a Fund will be accounted for using the unit method of
accounting unless the Review Committee elects to use share accounting for one or more funds. When a Participant elects to invest contributions or Accounts into one of the investment Funds, the number of shares credited to the Participant’s
Account as of the applicable Valuation Date will be equal to the Participant’s contributions or any amount to be invested whether by intra-plan transfer, direct Rollover or Funding Agency Transfer to be invested in the investment fund divided
by the price per share of the shares purchased plus fees and expenses for that Valuation Date by the investment fund. If a Participant elects to transfer the investment of a participant’s Accounts out of one of the investment Funds, the amount
transferred out of the respective investment Fund will be equal to the number of shares in that Participant’s Account that are to be transferred, distributed or to be withdrawn, as of the Valuation Date that the authorized directions are
received by the Funding Agency from the Review Committee, multiplied by the closing price per share of the shares sold for that Valuation Date on the New York Stock Exchange Composite Transactions Report. Dividends paid on any shares in one of the
investment Funds are allocated on an accrual basis based upon the dividend’s record date and are reinvested in the Fund. Notwithstanding the 

  

 Page 18 

 
foregoing, in the event of an extraordinary level of Participant transaction activity or to satisfy Plan administrative requirements (as may be determined in
the discretion of the Review Committee), the unit value for Participant transactions may be determined by the sale or purchase prices of transactions executed on one or more days following receipt of a Participant’s direction and based upon the
execution process realized by the Fund. 
 Section 5.5 Valuation of Accounts in Investment Funds. There shall be determined as of
each Valuation Date the value of each Participant’s various accounts in the Investment Funds. The value of each such Account shall be adjusted to reflect the effect of income, realized and unrealized profits and losses, withdrawals, inter-fund
transfers, and all other transactions since the next preceding Valuation Date, as follows: 
  

	 	(a)	From the value of the Account as of the preceding Valuation Date there shall be deducted the amount of any distributions that were made therefrom after the preceding Valuation Date.

  

	 	(b)	From the fair market value of the applicable Investment Fund determined as of the Valuation Date by the Funding Agency there shall be deducted the amount of any Deposits therein
made for the valuation period ending on the Valuation Date. 

  

	 	(c)	The value of each such Account as determined in (a) shall be adjusted pro rata so that the total value of all such Accounts in the applicable Investment Fund equals the fair
market value of the applicable Investment Fund as determined and adjusted in (b). 

  

	 	(d)	There shall then be added to the value of each Account determined as provided in (c) the total of the Deposits for credit to such Account made for the valuation period ending
on the Valuation Date. 

  

	 	(e)	Any transfers between Investment Funds pursuant to Section 5.3 shall then be made and Accounts adjusted or established accordingly. 

 Section 5.6 Statement of Account. The Company, through the Funding Agency, shall issue a statement each quarter during each Plan Year
advising each Active and Inactive Participant of the amount held in his Account. 
 Section 5.7 Tender or Exchange Offer. Each
present or former Participant (or, in the event of his death, his Beneficiary) shall have the right, to the extent of the number of shares of Company Stock allocated to his Company Stock Account, to instruct the Funding Agency in writing as to the
manner in which to respond to a tender offer or exchange offer with respect to shares of Company Stock. The Review Committee shall use its best efforts timely to distribute or cause to be distributed to each present or former Participant (or
Beneficiary thereof) such information as will be distributed to stockholders of the Company in connection with any such tender offer or exchange offer. Upon timely receipt of such instructions, the Funding Agency shall respond as instructed with
respect to shares of such stock. The instructions received by the Funding Agency from Participants shall be held by the Funding Agency in confidence and shall 

  

 Page 19 

 
not be divulged or released to any person, including officers or employees of the Company or any Affiliated Company. If the Funding Agency shall not receive
timely instructions from a Participant (or Beneficiary thereof) as to the manner in which to respond to such tender offer or exchange offer, such Participant (or Beneficiary) shall be deemed to have instructed the Funding Agency not to tender or
exchange the Company Stock allocated to his Company Stock Account, and the Funding Agency shall not tender or exchange any such Company Stock. Unallocated shares of Company Stock shall be tendered or exchanged in the same proportion as are shares
with respect to which Participants (or Beneficiaries thereof) have the right of direction. 
  

 Page 20 

 ARTICLE VI - DESIGNATION OF BENEFICIARY 
 Section 6.1 Persons Eligible to Designate. Any Participant may designate a Beneficiary to receive any amount payable from the Fund as a
result of the Participant’s death. The Beneficiary may be one or more persons, natural or otherwise. By way of illustration, but not by way of limitation, the Beneficiary may be an individual, trustee, executor, or administrator. A Participant
may also change or revoke a designation previously made, without the consent of any Beneficiary named therein. 
 Section 6.2 Special
Requirements for Married Participants. Notwithstanding the provisions of Section 6.1, if a Participant is married at the time of his death, his Beneficiary shall be his spouse unless the spouse has consented in writing to the designation of
a different Beneficiary by name, the spouse’s consent acknowledges the effect of the election, and the spouse’s consent is witnessed by a representative of the Plan or a notary public. The previous sentence shall not apply if it is
established to the satisfaction of the Review Committee that such consent cannot be obtained because there is no spouse, because the spouse cannot be located or because of such other circumstances as may be prescribed by federal regulations.

 Section 6.3 Form and Method of Designation. Any designation or a revocation of a prior designation of Beneficiary shall be in
writing on such form as the Company may prescribe and shall be filed with the Company. The Company and all other parties involved in making payment to a Beneficiary may rely on the latest Beneficiary designation on file with the Company at the time
of payment or may make payment pursuant to Section 6.4 if an effective designation is not on file, shall be fully protected in doing so, and shall have no liability whatsoever to any person making claim for such payment under a subsequently
filed designation of Beneficiary or for any other reason. A Beneficiary designation may be revoked or amended only by the completion of a new Beneficiary designation form, provided, however, that if a Participant’s spouse is named as such
Participant’s Beneficiary, and the Participant and such spouse are subsequently divorced, then the designation of the spouse made prior to the divorce shall be null and void. In order to designate a former spouse as a Beneficiary, a new
Beneficiary designation form must be completed. 
 Section 6.4 No Effective Designation. If there is not on file with the Company
an effective designation of Beneficiary by a deceased Participant, his Beneficiary shall be the person or persons surviving him in the first of the following classes in which there is a survivor, share and share alike: 
  

	 	(a)	His spouse. 

  

	 	(b)	His children, except that if any of his children predecease him but leave issue surviving him, such issue shall take by right of representation the share their parent would have
taken, if living. 

  

	 	(c)	His estate. 

 Determination of the identity of the Beneficiary in each case
shall be made by the Company. 
  

 Page 21 

 Section 6.5 Beneficiary May Not Designate. Unless the Company on the prescribed Beneficiary
designation form permits a Participant to elect that a Beneficiary entitled to payments under the Plan may in turn designate a Beneficiary, no Beneficiary may designate a successor Beneficiary. If a Beneficiary is permitted to designate a successor
Beneficiary, each such designation shall be made according to the same rules applicable to designations by Participants. In the event of the death of a Beneficiary who has so designated a successor Beneficiary, the successor Beneficiary shall be
entitled to the balance of any payments remaining due. If a Beneficiary is not permitted to designate a successor Beneficiary, or is permitted to do so but fails to make such a designation, the balance of any payment remaining due will be payable to
a contingent Beneficiary if the Participant’s Beneficiary designation so provides, otherwise to the personal representative (executor or administrator) of the deceased Beneficiary. 
 Section 6.6 Insurance Contract. Notwithstanding the foregoing provisions of this Article, as to benefits payable under a contract issued by
an insurance company, said contract shall govern the designation of Beneficiary entitled to benefits thereunder if inconsistent with the other provisions of this Article. 
  

 Page 22 

 ARTICLE VII - BENEFIT REQUIREMENTS; WITHDRAWALS; LOANS 
 Section 7.1 Vesting. The interest of a Participant in his Account shall be fully vested in him at all times. 
 Section 7.2 Benefit on Termination of Employment. If a Participant’s Termination of Employment occurs (for any reason other than his
death), he shall be entitled to a benefit equal to the value of his Account, determined as of the Valuation Date of the distribution of his Account following his Termination of Employment. The benefit shall be paid at the times and in the manner
determined under Article VIII. 
 Section 7.3 Death. If a Participant’s Termination of Employment is the result of his
death, his Beneficiary shall be entitled to a benefit equal to the value of his Account, determined as of the Valuation Date of the distribution of his Account following the date of his death. If a Participant’s death occurs after his
Termination of Employment, his Beneficiary shall be entitled to such benefit, based on the form of payment determined under Article VIII, as the Participant would have been entitled thereafter from the Fund had he lived. Benefits to which
Beneficiaries become entitled under this section shall be paid at the times and in the manner determined under Article VIII. 
 Section 7.4 Qualified Domestic Relations Orders. Notwithstanding any other provisions of this Plan, an alternate payee under a qualified domestic relations order (“QDRO”) as determined in accordance with
Section 206 of ERISA shall be entitled, within 180 days from the date the alternate payee receives written notification that the Company has made such a determination, to elect to receive any benefits to which the alternate payee is entitled
payable in accordance with the distribution provisions set forth in Article VIII of this Plan in full satisfaction of any liability of the Plan to such person. The Plan may retain the Participant’s Accounts in full upon receipt of notice of a
pending QDRO until the final order is submitted or eighteen months has elapsed, whichever is earlier. In the event an alternate payee receives an interest in a Participant’s Accounts pursuant to Section 206 of ERISA, the alternate payee
may direct the investment of such Accounts in the same manner as any Participant, but may not borrow from the Accounts. If a QDRO specifies that an alternate payee is entitled to any portion of a Participant’s Accounts which have an outstanding
loan balance, all outstanding loans shall continue to be held in the Participant’s accounts and shall not be divided between the Participant and alternate payee. 
 Earnings on the benefits awarded the alternate payee by the court order shall accrue between the date specified for division of the Participant’s Accounts and the date the alternate payee’s Accounts are
opened, only to the extent provided in the court order. Payment of the benefits from the alternate payee’s Accounts shall be made or shall commence to be made as established by court order or, if not so specified, as of the Valuation Date
coincident with or next following the Participant’s Normal Retirement Date or actual retirement date, whichever is later, provided, however, that an alternate payee may elect to receive a distribution at such times and on such terms as are
available to a Participant. An alternate payee may make an election pursuant to Article VIII of the Plan. 
  

 Page 23 

 Section 7.5 Withdrawals While Employed. A Participant whose benefits have not commenced under
Sections 7.2 and 7.3 may make withdrawals from his Accounts subject to the following rules: 
  

	 	(a)	He may elect to make a withdrawal from his Account at any time after his attainment of age 59-1/2. 

  

	 	(b)	If he has not attained age 59-1/2, he may request a withdrawal from his Account for the purpose of enabling him to meet a hardship imposed by an unusual or special situation in his
financial affairs. Amounts representing income credited to a Participant’s elective deferrals after December 31, 1988, may not be withdrawn. 

  

	 	(1)	For purpose of this Section 7.5 “financial hardship” means an immediate and heavy financial need occurring in the personal affairs of the Participant (including a
need that is reasonably foreseeable or voluntarily incurred by the Participant) as determined by the Committee based on all relevant facts and circumstances, taking into consideration that the need to pay the funeral expenses of a family member
would generally constitute an immediate and heavy financial need and the need to purchase a boat or television set generally would not. In any event, the following distributions shall be deemed to be made on account of an immediate and heavy
financial need: 

  

	 	(i)	Payment of medical expenses (described in Code Section 213(d)) incurred by the Participant, the Participant’s spouse, or dependents (as defined in Code Section 152),
or necessary for those persons to obtain medical care. 

  

	 	(ii)	Purchase, excluding mortgage payments, of a principal residence for the Participant. 

  

	 	(iii)	Payment of tuition for the next twelve months of post-secondary education for the Participant, the Participant’s spouse, children, or dependents. 

  

	 	(iv)	Payment to prevent the eviction of the Participant from his principal residence or the foreclosure of the mortgage on the Participant’s principal residence.

  

	 	(v)	Such other deemed financial needs as published from time to time by the Commissioner of Internal Revenue. 

  

 Page 24 

	 	(2)	A withdrawal will not be treated as necessary to satisfy an immediate and heavy financial need of a Participant unless all of the following requirements are satisfied:

  

	 	(i)	the Participant states in writing that the distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of an immediate and
heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution utilizing such tax rates and procedures as established by the Committee;

  

	 	(ii)	the Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained
by the Company or an Affiliate; 

  

	 	(iii)	(iii) In the case of a Participant who receives a distribution under this Section 7.5(b) in calendar year 2001, the Participant’s Before Tax Deposits and Sick Leave
Deposits will be suspended for 6 months after receipt of the hardship withdrawal or until January 1, 2002, if later, and the Participant is prohibited from making elective contributions and employee contributions to all other plans maintained
by the Company for 6 months after receipt of the hardship distribution or until January 1, 2002, if later. In the case of a Participant who receives a distribution under this Section 7.5(b) after December 31, 2001, the
Participant’s Before Tax Deposits and Sick Leave Deposits will be suspended for 6 months after receipt of the hardship withdrawal, and the Participant is prohibited from making elective contributions and employee contributions to all other
plans maintained by the Company for 6 months after receipt of the hardship distribution. For this purpose the phrase “all other plans maintained by the Company or an Affiliate” means all qualified and nonqualified plans of deferred
compensation maintained by the Company or an Affiliate. The phrase includes a stock option, stock purchase, or similar plan, or a cash or deferred arrangement that is part of a cafeteria plan within the meaning of Section 125 of the Code.
However, it does not include the mandatory employee contribution portion of a defined benefit plan. It also does not include a health or welfare benefit plan, including one that is part of a cafeteria plan within the meaning of Section 125 of
the Code. 

  

	 	(3)	The Committee may, without further investigation, accept the written statement of the Participant as to the foregoing matters unless it has reason to believe the statement is in
error. In addition, hardship withdrawals shall be further limited to prevent the distribution of earnings arising after 1988 on Before Tax Deposits and Sick Leave Deposits. 

  

 Page 25 

	 	(c)	Application for withdrawals shall be made on such forms as the Review Committee prescribes and may be made at any time, effective upon the last day of the month following
satisfaction of the advance notice requirements specified by the Review Committee. Distributions of withdrawals shall be made in a lump sum as soon as is administratively possible following such date. Withdrawal distributions shall be based on the
value of a Participant’s Account as of the Valuation Date immediately preceding, or coinciding with, the effective date of the withdrawal. A Participant may make more than one withdrawal in any one Plan Year. 

 Section 7.6 Loans to Participants and Beneficiaries Who Are Parties in Interest of the Plan. The Review Committee may authorize a loan to an
Active or Inactive Participant or Beneficiary who are parties in interest of the Plan who makes application therefor. Each such loan shall be subject to the following provisions: 
  

	 	(a)	The amount of any loan to such Active or Inactive Participant or Beneficiary shall not exceed whichever of the following amounts is least: 

  

	 	(1)	$50,000 or 

  

	 	(2)	Fifty percent (50%) of the account balance as of the Valuation Date immediately preceding the date the loan is made. 

  

	 	(b)	Loan may not be less than $1,000. 

  

	 	(c)	Only one loan may be outstanding at any one time. Such Active or Inactive Participant or Beneficiary may only receive one loan in a twelve (12) month period determined from the
date of the last loan. 

  

	 	(d)	To receive a loan from the Plan, such Active or Inactive Participant must sign a promissory note in the proper amount on a form prescribed by the Review Committee and authorize
payroll deductions by a Participating Employer for payment of interest and principal in accordance with procedures adopted by the Review Committee. To secure repayment of the loan, the Participant shall, within the 90 day period before the loan is
made, consent to any distribution resulting from a setoff of the loan against the Participant’s Account. Each loan shall be adequately secured as determined by the Review Committee. A loan shall be considered adequately secured whenever the
outstanding balance does not exceed the amount in which the Participant would have a vested interest in the event of his Termination of Employment. 

  

	 	(e)	The interest rate to be paid with respect to each loan, which shall be a reasonable rate of interest within the meaning of Section 408(b)(1)(D), and shall be 1% above the Prime
Rate published in the Wall Street Journal at the beginning of the current calendar quarter. 

  

 Page 26 

	 	(f)	Each such loan shall provide for repayment in semimonthly/monthly installments of interest and principal through regular payroll deductions. The obligation to make repayments of
principal and interest shall be suspended during the period not to exceed 90 days that such Active or Inactive Participant is laid off but has not yet resulted in a Termination of Employment and the term of the loan will be automatically extended by
the length of layoff; provided, however, in no event may the term of the loan exceed five years. Where it is not feasible in such a case to continue processing the loan repayments as payroll deductions under a payroll system that currently covers
such Active or Inactive Participant, the repayments shall be made by such Active or Inactive Participant by check on a monthly basis. Such Active or Inactive Participant shall be entitled on or after the thirteenth (13th) month to prepay,
without penalty, the total accrued interest and outstanding principal amount of the loan by direct payment. 

  

	 	(g)	Each loan shall extend for a stated period determined by agreement of such Active or Inactive Participant and the Review Committee, from one to five years. Any outstanding loan
shall become due and payable as of the end of the second month following the month of the Termination of Employment. 

  

	 	(h)	In the event Termination of Employment occurs and such Active or Inactive Participant (i) either receives an immediate distribution of his remaining account balance in the Plan
or does not pay the total accrued interest and outstanding principal amount of the loan within sixty (60) days or (ii) is in default for ninety (90) days on any required loan payment prior to his repayment of the total principal and
interest on an outstanding loan under the Plan, such Active or Inactive Participant’s note shall be cancelled and the principal deemed distributed by the Fund to him or, if applicable, his Beneficiary. The amount distributed will be considered
a withdrawal and will be subject to applicable tax penalties. 

  

	 	(i)	The Review Committee shall direct the Funding Agency with respect to the making of loans to such Active or Inactive Participants, the collection thereof, and all other matters
pertaining thereto, and the Funding Agency shall follow such directions to the extent possible and shall not take any independent action with respect to such loans. The Funding Agency shall have no responsibility whatsoever with respect to loans to
Participants except to follow the directions of the Review Committee to the extent possible. 

  

	 	(j)	In accordance with the foregoing standards and requirements, loans shall be available to all such Active or Inactive Participants and Beneficiaries on a reasonably equivalent basis.

  

	 	(k)	All loans shall be governed by such rules and regulations as the Review Committee may adopt, and applications for loans shall be made on such forms as the Review Committee may
provide for such purpose. 

  

 Page 27 

	 	(l)	The Review Committee shall cause to be furnished to any such Active or Inactive Participant or Beneficiary receiving a loan any information required to be furnished pursuant to the
Federal Truth in Lending Act, if applicable, or pursuant to any other applicable law. 

  

	 	(m)	The portion of such Active or Inactive Participant’s or Beneficiary’s Account represented by the outstanding loan principal shall be segregated and shall not share in the
income or losses of the Fund. In lieu thereof, all interest paid by such Active or Inactive Participant or Beneficiary on the loan shall be allocated to the Participant’s Account. The Funding Agency may charge to such Active or Inactive
Participant’s or Beneficiary’s Account any expenses or losses attributable to the loan and such portion of the general expenses of the Fund as the Funding Agency determines in its discretion to be reasonable. 

  

	 	(n)	Investment Funds shall be liquidated in accordance with procedures established by the Funding Agency and approved by the Review Committee to provide the Fund with cash equal to the
loan principal. 

  

	 	(o)	No loan shall be permitted prior to January 1, 1987. 

  

	 	(p)	Notwithstanding any other provision in this Plan to the contrary, the Company may amend the Plan at any time to cease the granting of loans under this Plan.

 Section 7.7 Distribution Rollovers. Effective January 1, 1993, notwithstanding any provision of the Plan to
the contrary that would otherwise limit a distributee’s election under this Section, a distributee may elect, at the time and in the manner prescribed by the Company, to have any portion of an Eligible Rollover Distribution paid directly to an
Eligible Retirement Plan specified by the distributee in a Direct Rollover. In carrying out this Section, the Committee may mail the distribution to the distributee. 
 The following definitions apply to distribution rollovers permitted under this subsection. 
  

	 	(a)	“Eligible Rollover Distribution” is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution
does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the
distributee and the distributee’s designated beneficiary, or for a specified period of ten years or more; any distribution to the extent such distribution is required under Code Section 401(a)(9); and a hardship withdrawal pursuant to
Section 7.5(b) of the Plan. 

  

	 	(b)	 “Eligible Retirement Plan” is an individual retirement account described in Code Section 408(a), an individual retirement annuity described in Code
Section 408(b) (other than an endowment contract), a qualified trust, an annuity plan described in Code Section 403(a), an eligible deferred compensation plan described in Code Section 

  

 Page 28 

	 	 
457(b) which is maintained by an eligible employer described in Code Section 457(e)(1)(A), and an annuity contract described in Code
Section 403(b). 

  

	 	(c)	“Distributee” includes an employee or former employee. In addition, the employee’s or former employee’s surviving spouse and the employee’s or former
employee’s spouse or former spouse who is the alternative payee under a qualified domestic relations order, as defined in Code Section 414(p), are distributees with regard to the interest of the spouse or former spouse.

  

	 	(d)	“Direct Rollover” is a payment by the Plan to the eligible retirement plan specified by the distributee. 

  

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 ARTICLE VIII – DISTRIBUTION OF BENEFITS 
 Section 8.1 Time and Method of Payment. In the case of a Termination of Employment on or prior to a Participant’s Normal Retirement
Date, the benefit to which a Participant is entitled under Article VII shall be distributed to him at his Normal Retirement Age, provided, however, that a Participant may elect to receive such benefit as soon as practicable after Termination of
Employment or at any time prior to such Participant’s Normal Retirement Date upon application to the Review Committee in accordance with such procedures and standards as it may establish. In the case of a Termination of Employment after a
Participant’s Normal Retirement Date, the benefit to which a Participant is entitled under Article VII shall be distributed to him as soon as practicable after his Termination of Employment. 
  

	 	(a)	Distribution shall be in the form of a single lump sum payment in cash, provided that a Participant may elect to receive whole shares of Company Stock from the Company Stock Account
to the extent that the Participant is invested therein, and provided that a Participant may elect a Distribution Rollover in accordance with Section 7.7 hereof. Alternatively, a Participant may elect to receive his distribution in the form of
monthly, quarterly, semi-annual or annual installments over a period specified by the Participant, provided that the period over which payments are made may not exceed the longer of (i) the life expectancy of the Participant or (ii) the
joint life and last survivor expectancy of the Participant and his designated Beneficiary. An election to receive installment payments shall be irrevocable, provided, however, that a Participant who makes such an election may at any time elect to
receive all, but not less than all, of the remaining balance of the benefit to which he is entitled in a single sum in cash or a Distribution Rollover in lieu of the future installments to which he would otherwise be entitled. A Participant may
elect different forms of payment for specified portions of the total benefit to which he is entitled. In the absence of a timely election by a Participant in accordance with procedures established by the Review Committee, the payment of a
Participant’s benefits shall be in a single sum in cash. The above provisions of this Section notwithstanding, if the value of a Participant’s Account as of the Valuation Date coincident with or next following his Termination of Employment
is $5,000 or less, payment will be made in a single sum as soon as practicable after Termination of Employment. 

  

	 	(b)	The precise timing of any distribution is subject to normal processing delays and any other administrative exigencies or special circumstances affecting the distribution and cannot,
therefore, be guaranteed. However, distributions will normally be paid or commenced within approximately 45 days after the end of the month following the Participant’s Normal Retirement Age, Termination of Employment or election to receive
benefits, as the case may be. Pursuant to Section 401(a)(14) of the Code, the payment of benefits under the Plan to the Participant must begin not later than the 60th day after the close of the plan year in which the latest of the following
events occurs: 

  

	 	(1)	The attainment by the Participant of age 65, 

  

 Page 30 

	 	(2)	The 10th anniversary of the date on which the Participant commenced participation in the Plan, 

  

	 	(3)	The Participant’s Termination of Employment, or 

  

	 	(4)	The date specified in a written election made pursuant to procedures established by the Review Committee. 

  

	 	(c)	In all events, a distribution of all benefits must occur or distributions in installments must commence by April 1 of the calendar year following the later of (i) the
calendar year in which the Participant attains age 70 1/2, or (ii) the calendar year in which the
Participant’s Termination of Employment occurs, provided, however, that in the case of a Participant who attains age 70  1/2 between January 1, 1997, and December 31, 1999, a distribution of all benefits must occur or distributions in installments must commence no later than April 1 of the calendar year following the later of the year in
which the Participant attains age 70 1/2 or, at the option of the Participant, the calendar year in which the Participant retires. The immediately preceding sentence notwithstanding, distributions to a 5-percent owner (as defined in Section 416
of the Code) must commence no later than April 1 of the Plan Year following the Plan Year in which he attains age 70  1/2. 

  

	 	(d)	If a Participant dies after beginning to receive installments pursuant to subsection (a), the remaining account balance (less any outstanding loan) shall be distributed to his
Beneficiary in accordance with the Beneficiary’s election under subsection (a). 

  

	 	(e)	If a Participant dies before beginning to receive a distribution, the Participant’s Accounts (less any outstanding loan) shall be distributed to his Beneficiary in an immediate
single lump sum payment in cash. 

  

	 	(f)	If distributions are made in installments, the amount to be distributed each year must be at least equal to the quotient obtained by dividing the entire interest of the individual
at the beginning of the year by the number of remaining years in the payment period including the current year. 

  

	 	(g)	If the amount of a payment or distribution required to be made on a date determined under this Article cannot be ascertained by such date, or if it is not possible to make such
payment or distribution on such date because the Review Committee has been unable to locate the Participant after making reasonable efforts to do so, a payment or distribution retroactive to such date may be made no later than 60 days after the
earliest date on which the amount of such payment or distribution can be ascertained under the Plan or the date on which the Participant is located (whichever is applicable). 

  

 Page 31 

	 	(h)	If any distribution under this Plan is one to which Sections 401(a)(11) and 417 of the Code do not apply, such distribution may commence less than 30 days after the notice required
under Section 1.411(a)-11(c) of the Income Tax Regulations is given, provided that: 

  

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

  

	 	(b)	the Participant, after receiving the notice, affirmatively elects a distribution. 

 Section 8.2 Accounting Following Termination of Employment. If distribution of all or any part of a benefit is deferred or delayed for any reason, the undistributed portion of any Account shall continue to
be revalued as of each Valuation Date as provided in Article V. 
 Section 8.3 Reemployment. Distributions from the Fund shall
cease upon reemployment of a Participant in a regular position by a Participating Employer, and shall recommence in accordance with the provisions of this Article upon his subsequent Termination of Employment. 
 Section 8.4 Source of Benefits. All benefits to which persons become entitled hereunder shall be provided only out of the Fund and only to
the extent that the Fund is adequate therefor. No benefits are provided under the Plan except those expressly described herein. 
 Section 8.5 Incompetent Payee. If a person entitled to payments hereunder is disabled from caring for his affairs because of mental condition, physical condition, or age, payment due such person may be made to such person’s
guardian, conservator, or other legal personal representative upon furnishing the Review committee with a court order from a court of competent jurisdiction. Prior to the furnishing of such evidence, the Review Committee may cause payments due to
person or institution then caring for or maintaining the person under disability. The Review Committee shall have no liability with respect to payment so made. The Review Committee shall have no duty to make inquiry as to the competence of any
person entitled to receive payments hereunder. 
 Section 8.6 Benefits May Not Be Assigned or Alienated. Except as otherwise
expressly permitted by the Plan or required by law, the interests of persons entitled to benefits under the Plan may not in any manner whatsoever be assigned or alienated, whether voluntarily or involuntarily, or directly or indirectly. However, the
Plan shall comply with the provisions of any court order which the Review Committee determines is a Qualified Domestic Relations Order as defined in Code Section 414(p). 
 Section 8.7 Payment of Taxes. The Funding Agency may pay any estate, inheritance, income, or other tax, charge, or assessment attributable to
any benefit payable hereunder which in the Funding Agency’s opinion it shall be or may be required to pay out of such benefit. The 

  

 Page 32 

 
Funding Agency may require, before making any payment, such release or other document from any taxing authority and such indemnity from the intended payee as
the Funding Agency shall deem necessary for its protection. 
 Section 8.8 Conditions Precedent. No person shall be entitled to a
benefit hereunder until his right thereto has been finally determined by the Review Committee nor until he has submitted to the Review Committee relevant data reasonably requested by the Review Committee, including, but not limited to, proof of
birth or death. 
 Section 8.9 Company Directions to Funding Agency. The Company shall issue such written directions to the
Funding Agency as are necessary to accomplish distributions to the Participants and Beneficiaries in accordance with the provision of the Plan. 
 Section 8.10 Account Transfers. The Review Committee may, in its discretion, allow Participants who become participants in another qualified plan maintained by the Company or an Affiliate to elect to have all but not less than
all of such Participants’ Accounts transferred directly to the trustee of such other plan in accordance with procedures established by the Review Committee, provided that such transfers are permitted by such other plan and comply with Sections
401(a), 411(d)(6) and 414(l) of the Code such that all Section 411(d)(6) protected benefits provided under this Plan with respect to the benefits transferred shall be provided under the transferee plan. 
 The Review Committee may, in its discretion, allow employees who become Active Participants and who formerly participated in another qualified cash or
deferred arrangement maintained by the Company or an Affiliate to irrevocably elect to have the Plan accept a direct transfer of all but not less than all of such Participants’ accounts in such other plan in accordance with procedures
established by the Review Committee, provided that such transfers are permitted by such other plan and comply with Sections 401(a), 411(d)(6) and 414(l) of the Code such that all Section 411(d)(6) protected benefits provided under such other
plan with respect to the benefits transferred shall be provided under the Plan. Amounts transferred to the Plan from another plan which are not fully vested at the time of transfer shall continue to vest pursuant to the provisions of the transferor
plan. 
  

 Page 33 

 ARTICLE IX – FUND 
 Section 9.1 Composition. All sums of money and all securities and other property received by the Funding Agency for purposes of the Plan,
together with all investments made therewith, the proceeds thereof, and all earnings and accumulations thereon, and the part from time to time remaining shall constitute the “Fund”. The Review Committee may cause the Fund to be divided
into any number of parts for investment purposes or any other purposes necessary or advisable for the proper administration of the Plan. 
 Section 9.2 Funding Agency. The Fund may be held and invested as one fund or may be divided into any number of parts for investment purposes. Each part of the Fund, or the entire Fund if it is not divided into parts for
investment purposes, shall be held and invested by one or more trustees or by an insurance company. The trustee or trustees of the insurance company so acting with respect to any part of the Fund is referred to herein as the Funding Agency with
respect to such part of the Fund. The selection and appointment of each Funding Agency shall be made by the Company with the prior written consent of the Union. The Union or the Company shall have the right at any time to remove a Funding Agency, in
which case the Company shall appoint a successor thereto, with the prior written consent of the Union subject only to the terms of any applicable trust agreement or group annuity contract. The Review Committee shall have the right to determine the
form and substance of each trust agreement and group annuity contract under which any part of the Fund is held, subject to the requirement that they are not inconsistent with the provisions of the Plan. Any such trust agreement may contain
provisions pursuant to which the trustee will make investments on direction of a third party. 
 The form and term of any trust agreement or
group annuity contract and any subsequent amendment thereto is subject to the written consent of the Review Committee. The appointment or removal of an investment manager shall, likewise, be made only with the written consent of the Review
Committee. 
 Section 9.3 Compensation and Expense of Funding Agency. The Funding Agency shall be entitled to receive such
reasonable compensation for its services as may be agreed upon with the Review Committee. The Funding Agency shall also be entitled to reimbursement for all reasonable and necessary costs, expenses, and disbursements incurred by it in the
performance of its services. Such compensation and reimbursements shall be paid from the Fund, except as specifically agreed in writing by the Company and Union. 
 Section 9.4 No Diversion. The Fund shall be for the exclusive purpose of providing benefits to Participants under the Plan and their beneficiaries and defraying reasonable expenses of administering the
Plan. Such expenses may include premiums for the bonding of Plan officials required by ERISA. No part of the corpus or income of the Fund may be used for, or diverted to, purposes other than for the exclusive benefit of Participants or their
beneficiaries. Notwithstanding the foregoing: 
  

	 	(a)	If any contribution or portion thereof is made by a Participating Employer by a mistake of fact, the Funding Agency shall, upon written request of the Company, return such
contribution to the Participating Employer within one year after the payment of the contribution to the Funding Agency. 

  

 Page 34 

	 	(b)	Contributions by a Participating Employer are conditioned upon initial qualification of the Plan as to such Participating Employer under Code Section 401(a). If the Plan does
not qualify as to such Participating Employer, the Funding Agency shall, upon written request of the Company, return the amount of such contribution to the Participating Employer within one year after the date of denial of qualification of the Plan.

  

	 	(c)	If any contribution by a Participating Employer is conditioned upon the deductibility of the contribution under Code Section 404, then, to the extent the deduction is deemed
disallowed, the Funding Agency shall, upon written request of the Company, return such contribution (to the extent disallowed) to the Participating Employer within one year after the disallowance of the deduction. 

  

	 	(d)	If any amounts remain in a suspense account under Code Section 415 upon termination of the Plan, such amounts may revert to the Company. 

 In the case of any such return of contribution the Company shall repay such returned amounts to Participants in a manner which the Review Committee considers fair and
equitable under the circumstances. 
  

 Page 35 

 ARTICLE X – ADMINISTRATION OF PLAN 
 Section 10.1 Administration by Company. Subject to the Review Committee and except as expressly otherwise provided herein, the Company shall
control and manage the operation and administration of the Plan and make all decisions and determinations incident thereto. Except in cases where the Plan expressly requires action on behalf of the Company to be taken by its board of directors,
action on behalf of the Company may be taken by any of the following: 
  

	 	(a)	The Review Committee. 

  

	 	(b)	The Vice President, Human Resources of the Company, or the officer holding a position of comparable responsibilities, as directed by the Review Committee. 

Section 10.2 Certain Fiduciary Provisions. For purposes of the Plan: 
  

	 	(a)	Any person or group of persons may serve in more than one fiduciary capacity with respect to the Plan. 

  

	 	(b)	A Named Fiduciary, or a fiduciary designated by a Named Fiduciary pursuant to the provisions of the Plan, may employ one or more persons to render advice with regard to any
responsibility such fiduciary has under the Plan. 

  

	 	(c)	To the extent permitted by any applicable trust agreement or group annuity contract, a Named Fiduciary with respect to control or management of the assets of the Plan may appoint
any investment manager or managers, as defined in ERISA, to manage (including the power to acquire and dispose of) any assets of the Plan. 

  

	 	(d)	At any time that the Plan has more than one Named Fiduciary, if pursuant to the Plan provisions fiduciary responsibilities are not already allocated among such Named Fiduciaries,
the Review Committee may provide for such allocation; except that such allocation shall not include any responsibility, if any, in a trust agreement to manage or control the assets of the Plan other than a power under the trust agreement to appoint
an investment manager as defined in ERISA. 

  

	 	(e)	Unless expressly prohibited in the appointment of a Named Fiduciary which is not the Company acting as provided in Section 10.1, such Named Fiduciary by written instrument may
designate a person or persons other than such Named Fiduciary to carry out any or all of the fiduciary responsibilities under the Plan of such Named Fiduciary; except that such designation shall not include any responsibility, if any, in a trust
agreement to manage or control the assets of the Plan other than a power under the trust agreement to appoint an investment manager as defined in ERISA. 

  

 Page 36 

	 	(f)	A person who is a fiduciary with respect to the Plan, including a Named Fiduciary, shall be recognized and treated as a fiduciary only with respect to the particular fiduciary
functions as to which such person has responsibility. 

 Each Named Fiduciary, each other fiduciary, each person employed pursuant to
subsection (b) above, and each investment manager shall be entitled to receive reasonable compensation for services rendered, or for the reimbursement of expenses properly and actually incurred in the performance of their duties with the Plan
and to repayment therefor from the Fund. 
 Section 10.3 Discrimination Prohibited. No person or persons in exercising discretion
in the operation and administration of the Plan shall discriminate in favor of shareholders, officers, or highly compensated employees of any Participating Employer. 
 Section 10.4 Evidence. Evidence required of anyone under this Plan may be by certificate, affidavit, document, or other instrument which the person acting in reliance thereon considers to be pertinent and
reliable and to be signed, made, or presented to the proper party. 
 Section 10.5 Correction of Errors. It is recognized that in
the operation and administration of the Plan certain mathematical and accounting errors may be made or mistakes may arise by reason of factual errors in information supplied to the Company or Funding Agency. The Review Committee shall have power to
cause such equitable adjustments to be made to correct for such errors as the Review Committee in its discretion considers appropriate. Such adjustments shall be final and binding on all persons. 
 Section 10.6 Records. Each Participating Employer, each fiduciary with respect to the Plan, and each other person performing any functions in
the operation or administration of the Plan or the management or control of the assets of the Plan shall keep such records as may be necessary or appropriate in the discharge of their respective functions hereunder, including records required by
ERISA or any other applicable law. Records shall be retained as long as necessary for the proper administration of the Plan and at least for any period required by said Act or other applicable law. 
 Section 10.7 General Fiduciary Standard. Each fiduciary shall discharge his duties with respect to the Plan solely in the interests of
Participants and their beneficiaries and with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a
like character and with like aims. 
 Section 10.8 Prohibited Transactions. A fiduciary with respect to the Plan shall not cause
the Plan to engage in any prohibited transaction within the meaning of ERISA. 
 Section 10.9 Claims Procedure. The Review
Committee shall establish a claims procedure consistent with the requirements of ERISA. Such claims procedure shall provide adequate notice in writing to any Participant or Beneficiary whose claim for benefits under the Plan has been denied, setting
forth the specific reasons for such denial, written in a manner calculated to be understood by the claimant. A claimant whose claim for benefits has been denied shall be afforded a reasonable opportunity for a full and fair review of the decision
denying the claim before the Review Committee pursuant to Article XII. 
  

 Page 37 

 Section 10.10 Bonding. Plan personnel shall be bonded to the extent required by ERISA.
Premiums for such bonding shall be paid from the Fund. However, premiums for bonding of Union appointed members of the Review Committee shall be paid by the Union. 
 Section 10.11 Waiver of Notice. Any notice required hereunder may be waived by the person entitled thereto. 
 Section 10.12 Agent for Legal Process. The Company shall be the agent for service of legal process with respect to any matter concerning the Plan, unless and until the Company designates some other person
as such agent. 
 Section 10.13 Indemnification. In addition to any other applicable provisions for indemnification, the
Participating Employers jointly and severally agree to indemnify and hold harmless, to the extent permitted by law, each director, each officer, and each employee of the Participating Employers against any and all liabilities, losses, costs, or
expenses (including legal fees) of whatsoever kind and nature which may be imposed on, incurred by, or asserted against such person at any time by reason of such person’s service as a fiduciary in connection with the Plan, but only if such
person did not act dishonestly, or in bad faith, or in willful violation of the law or regulations under which such liability, loss, cost, or expense arises, and only to the extent that such liabilities, losses, costs, or expenses are not paid
through insurance. Notwithstanding any of the foregoing provisions of this section to the contrary, no indemnity shall be provided under this section to any person for any liability, loss, costs, or expense (including legal fees) arising out of the
discharge of the responsibilities under the Plan of the Review Committee and indemnification for such liabilities, losses, costs, or expenses shall be limited to that provided under Section 12.5. 
 Section 10.14 Expenses of Administration. Except as specifically otherwise agreed in writing between the Company and the Union, or provided
for herein, all expenses of Plan administration (except investment management and brokerage fees) shall be paid by the Company. 
 Section 10.15 Uniformed Services Employment and Reemployment Rights Act. Notwithstanding any provision of this Plan to the contrary, contributions, benefits and service credits with respect to qualified military service will be
provided in accordance with Section 414(u) of the Code effective as of December 12, 1994. Accordingly, Participants who are absent from employment due to service which is protected under the Uniformed Services Employment and Reemployment
Rights Act and who are reemployed may make Before Tax Deposits in accordance with such section of the Code. 
 Section 10.16
Application of Compensation Limitation. In the event the compensation of a Participant for a Plan year would exceed the maximum limitation on compensation set forth in Section 4.6(f), the compensation which will be taken into account
under the plan with respect to each payment of compensation during such year shall be (i) first, an amount equal to seven 

  

 Page 38 

 
times any Before Tax Deposits made with respect to each payment of compensation, to the extent of such compensation, and (ii) next, with respect to each
portion of any payment of compensation which exceeds the amounts taken into account under (i) above, the full amount of such excess commencing with the first such payment in such year until the total amount taken into account for the Plan Year
equals the maximum limitation amount for such year. 
 Section 10.17 Telephonic and Electronic Transmissions Treated as Signed
Writings. To the extent any election, direction, response, consent, designation or other action of a Participant, Beneficiary or other person under the Plan is permitted to be made by telephonic voice response or other telephonic or electronic
transmission, such action by or on behalf of the Participant, Beneficiary or other person shall be considered an action by writing signed by the Participant, Beneficiary or other person for all purposes of the Plan. The above sentence shall not
apply to Beneficiary designations, spousal consents and other actions required by law to be in writing. 
  

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 ARTICLE XI – AMENDMENT, TERMINATION, MERGER 
 Section 11.1 Amendment. Subject to the non-diversion provisions of Section 9.4, the Company, with the prior written consent of the
Union, or pursuant to the terms of the Railway Labor Act, by action of the Review Committee, or by action of a person so authorized by resolution of the Review Committee, may amend the Plan at any time and from time to time; provided, however, that
such amendments as are required by applicable law or regulation may be made by the Company with or without the Union’s consent. No amendment of the Plan shall have the effect of changing the rights, duties, and liabilities of any trustee
without its written consent. Also, no amendment shall divest a Participant or Beneficiary of Accounts accrued prior to the amendment. 
 Section 11.2 Reorganization of Participating Employers. In the event two or more Participating Employers shall be consolidated or merged or in the event one or more Participating Employers shall acquire the assets of another
Participating Employer, the Plan shall be deemed to have continued, without termination and without a complete discontinuance of contributions as to all the Participating Employers involved in such reorganization and their employees, except that
employees whose Termination of Employment shall occur at the time of and because of such reorganization shall be entitled to benefits as in the case of a complete discontinuance of contributions to the Plan. In such event, in administering the Plan
the corporation resulting from the consolidation, the surviving corporation in the merger, or the employer acquiring the assets shall be considered as a continuation of all of the Participating Employers in the reorganization. 
 Section 11.3 Permanent Discontinuance of Contributions. With the prior written consent of the Union, or pursuant to the terms of the Railway
Labor Act, a Participating Employer, by action of its board of directors, may completely discontinue its contributions in support of the Plan. In such event, notwithstanding any provisions of the Plan to the contrary, (i) no employee of such
employer shall become a Participant after such discontinuance, and (ii) each Participant in the employ of such employer at the time of such discontinuance shall be 100% vested in his Accounts. Subject to the foregoing, all of the provisions of
the Plan shall continue in effect, and upon entitlement thereto distributions shall be made in accordance with the provisions of Article VIII. 
 Section 11.4 Termination. With the prior written consent of the Union, or pursuant to the terms of the Railway Labor Act, a Participating Employer, by action of the Review Committee, may terminate the Plan as applicable to such
Participating Employer and its employees. After such termination no employee of such employer shall become a Participant, and no contributions shall be made by such employer. Each Participant in the employ of his employer at the time of such
termination shall be 100% vested in his Accounts, he shall be entitled to a benefit equal to the value of his Accounts determined as of the Valuation Date coincident with or next following the termination of the Plan, distribution shall be made in
accordance with the provisions of Article VIII, and the Plan and any related trust agreement or group annuity contract shall continue in force for the purpose of making such distributions. 
  

 Page 40 

 Section 11.5 Partial Termination. If there is a partial termination of the Plan as to a
Participating Employer, by operation of law, by amendment of the Plan, or for any other reason, which partial termination shall be confirmed by the Company, each Participant with respect to whom the partial termination applies shall be 100% vested
in his Accounts. Subject to the foregoing, all of the provisions of the Plan shall continue in effect as to each such Participant, and upon entitlement thereto distributions shall be made in accordance with the provisions of Article VIII.

 Section 11.6 Merger, Consolidation or Transfer of Plan Assets. In the case of any merger or consolidation of the Plan with any
other plan, or in the case of the transfer of assets or liabilities of the Plan to any other plan, provision shall be made so that each Participant and Beneficiary would (if such other plan then terminated) receive a benefit immediately after the
merger, consolidation, or transfer which is equal to or greater than the benefit he would have been entitled to receive immediately before the merger, consolidation, or transfer (if the Plan had then terminated). No such merger, consolidation, or
transfer shall be effected until such statements with respect thereto, if any, required by ERISA to be filed in advance thereof have been filed. 
 Section 11.7 Deferral of Distributions. Notwithstanding any provisions of the Plan to the contrary, in the case of a complete discontinuance of contributions to the Plan by a Participating Employer or of a complete or partial
termination of the Plan with respect to a Participating Employer, the Company or the Funding Agency may defer any distribution of benefit payments to Participants and Beneficiaries with respect to which such discontinuance or termination applies
until after the following have occurred: 
  

	 	(a)	Receipt of a final determination from the Treasury Department or any court of competent jurisdiction regarding the effect of such discontinuance or termination on the qualified
status of the Plan under Code Section 401(a). 

  

	 	(b)	Appropriate adjustment of Accounts to reflect taxes, costs, and expenses, if any, incident to such discontinuance or termination. 

  

 Page 41 

 ARTICLE XII – REVIEW COMMITTEE 
 Section 12.1 Review Committee. There shall be established a Review Committee for the purpose of hearing and determining all disputes which
may arise out of the application, interpretation, or administration of the Plan or with respect to any Funding Agency utilized in connection therewith, or concerning participation in or benefits under the Plan, or any action of the Company or a
Participating Employer in the discharge of its functions hereunder whether or not such functions are expressly made subject to the consent, approval or review of the Review Committee. The Review Committee shall act pursuant to the following:

  

	 	(a)	The Review Committee shall consist of four members, two of whom shall be selected by the Company and two of whom shall be selected by the Union. The Company shall also select one
alternate member who may act for the member appointed by the Company in the event of absence or inability to act of one of such members, and the Union shall likewise select one alternate member who may act for the member appointed by the Union in
the event of the absence or inability to act of one of such members. Either the Company or the Union at any time may remove a member appointed by it and may select a member to fill any vacancy among the members selected by it. Both the Company and
the Union shall, in writing, notify each other respectively concerning such selections, which shall continue until further written notice. 

  

	 	(b)	Three members of the Review Committee shall constitute a quorum for the transaction of business. At all Review Committee meetings, Company members present shall be entitled to one
vote each and the Union members shall be entitled to one vote each. 

  

	 	(c)	The Review Committee shall have the authority to appoint subcommittees to handle any problem within the jurisdiction of the Review Committee. Such subcommittee shall report
exclusively to the Review Committee. 

  

	 	(d)	The compensation, travel, and other reasonable living expenses, if any, of members of the Review Committee selected by the Company which are incidental to the holding of such
meetings and performing functions of the Review Committee shall be paid by the Company. The compensation, travel, and other reasonable living expenses, if any, of members of the Review Committee selected by the Union which are incidental to the
holding of such meetings and performing functions of the Review Committee shall be paid by the Union. 

  

	 	(e)	All decisions and actions taken by the Review Committee shall be by the affirmative vote or agreement of not less than three members. Such affirmative vote or agreement shall be in
writing if given other than during a meeting of the Review Committee. All decisions of the Review Committee shall be final and binding upon the Company, the Union, and any other person having an interest in, under, or derived from the Plans. No
ruling or decision of the Review Committee in one case shall create a basis for a retroactive adjustment in any prior case. 

  

 Page 42 

	 	(f)	If the Review Committee shall fail to agree on any matter or dispute coming before it, it shall within ten days from the date of such failure to agree, designate an Impartial
Referee. If the Review Committee does not agree upon the selection of an Impartial Referee within such 10-day period, then either the Company or the Union may apply to the National Mediation Board for the designation by such Mediation Board of an
Impartial Referee. The matter or dispute shall be submitted to the Review Committee sitting with the Impartial Referee who shall act as Chairman during the proceedings pertaining to such matter. Such Impartial Referee shall have one vote. Three
affirmative votes shall be required to render a decision or determination on matters coming before the Review Committee sitting together with the Impartial Referee. 

  

	 	(g)	The compensation and expenses of the Impartial Referee shall be paid by the National Mediation Board under the terms of the Railway Labor Act. 

  

	 	(h)	Meetings of the Review Committee may be called by mutual agreement of the members at any time without notice. Such meetings shall be conducted at the Company’s offices, or
without a formal meeting by the written authorization of all of the members thereof, or as otherwise agreed to by the members of the Review Committee. 

  

	 	(i)	The Review Committee shall sit as a Special Board of Adjustment pursuant to Section 3, second of the Railway Labor Act with respect to all matters referable to it under the
Plan which matters shall not be subject to the grievance procedure provided in the collective bargaining agreement between the Company or Participating Employers and the Union as in effect from time to time. All decisions of the Review Committee
shall be final, binding and conclusive upon the Company, Participating Employers, the Union, the Funding Agency, the Participants and Beneficiaries, and any person having or claiming to have an interest in the Plan and shall be enforceable in any
court of competent jurisdiction. 

 Section 12.2 Powers of the Review Committee. The Review Committee shall have
full power and discretionary authority to determine all dispute which may arise out of the application, interpretation, or administration of the Plan with respect to any Funding Agency utilized in connection therewith, or concerning participation in
or benefits under the Plan or any action of the Company or Participating Employer in the discharge of its functions hereunder whether or not such functions are expressly made subject to the consent, approval, or review of the Review Committee. The
Review Committee shall have full power to affirm, reverse or otherwise modify any decision or administrative action or proposed action which gave rise to any dispute. The Review Committee shall have power to add to or subtract from or modify any of
the terms of the Plan, via formal plan amendments. The Review Committee shall have the power to establish rules of procedure for the conduct of its business and of hearings before it, which rules shall not be inconsistent with the provisions of the
Plan. 
  

 Page 43 

 Section 12.3 Claims Procedure. 
  

	 	(a)	Claims for Benefits. Inquiries about benefits under the Plan may be made to appropriate Human Resources personnel of the Company and their designated field representatives.
Formal claims for benefits shall be made in writing to the Review Committee. Written inquiries to Human Resources personnel and field representatives that cannot be resolved within a reasonable time will be treated as formal claims and forwarded to
the Review Committee, in which case the claimant shall be advised of this action and of the claims procedure under the Plan. 

  

	 	(b)	Notice of Denial of Claim. If a claim for benefits is wholly or partially denied, the Review Committee shall within a reasonable period of time, but no later than 90 days
after receipt of the claim, notify the claimant of the denial of benefits. If special circumstances justify extending the period up to an additional 90 days, the claimant shall be given written notice of this extension within the initial 90-day
period and such notice shall set forth the special circumstances and the date a decision is expected. A notice of denial: 

  

	 	(1)	Shall be written in a manner calculated to be understood by the claimant; and 

  

	 	(2)	Shall contain (i) the specific reasons for denial of the claim, (ii) specific reference to the 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, along with an explanation why such material or information is necessary, and (iv) an explanation of the Plan’s claim review procedures.

  

	 	(c)	Request for Review of Denial of Claim. Within 60 days of the receipt by the claimant of the written denial of his claim or, if the claim has not been granted within a
reasonable period of time (which shall not be less than 90 days described in Subsection (b)), the claimant may file a written request with the Review Committee that it conduct a full review of the denial of the claim, including a hearing if deemed
necessary by the Review Committee. In connection with the claimant’s appeal, the claimant may review pertinent documents and may submit issues and comments in writing. 

  

	 	(d)	Decision of Review of Denial of Claim. The Review Committee shall deliver to the claimant a written decision on the claim promptly, but not later than 60 days after the
receipt of the claimant’s request for such review, unless special circumstances exist which justify extending this period up to an additional 60 days. If the period is extended, the claimant shall be given written notice of this extension
during the initial 60-day period. The decision on review of the denial of the claim: 

  

	 	(1)	Shall be written in a manner calculated to be understood by the claimant; 

  

 Page 44 

	 	(2)	Shall include specific reasons for the decision; and 

  

	 	(3)	Shall contain specific references to the Plan provisions on which the decision is based. 

 All decisions and actions taken by the Review Committee shall be governed by Section 12.1(e), (f), (g), (h) and (i) above. 
 Section 12.4 Review Functions. The Review Committee shall have the following rights and review functions: 
  

	 	(a)	To examine, during normal business hours, all books, records, reports, regulations, and procedures relative to the Plan, including Funding Agency instruments, amendments, annual
reports, Trustee reports for the Plan, Fund accountings, and related data. 

  

	 	(b)	The Company and each Funding Agency, as the case may be, shall furnish to the Union members of the Review Committee and the Union all records and material set forth in subsection
(a) above within 30 days from the date on which such material may have been prepared or compiled; and in any case annual reports (Form 5500) and Trustee reports for the Plan shall each be furnished to the Union members of the Review Committee
and the Union not less frequently than once each year. The Union members of the Review Committee may request and shall be entitled to receive additional material and data relating to the foregoing. 

  

	 	(c)	The Review Committee shall review the status and administration of the Plan and Fund and in the appropriate case make recommendations to the Company, the Union and the Funding
Agency. 

 Section 12.5 Liability. The Review Committee and any members thereof shall be entitled to rely upon the
correctness of any information furnished by the Company and the Union. Neither the Review Committee nor any of its members, nor the Union, nor any officers or other representatives of the Union, nor the Company, nor any officers or other
representatives of the Company, shall be liable because of any act or failure to act on the part of the Review Committee, or any of its members, except that nothing herein shall be deemed to relieve any such individual from liability for his own
fraud or bad faith. 
 Section 12.6 Indemnity. The Company as to employer members and alternate employer members of the Review
Committee and the Union as to employee members and alternate employee members of the Review Committee, shall indemnify, save and hold harmless such members, respectively, from any and all loss, costs, damage or expense which such members or any of
them may incur or sustain, arising out of the discharge of the responsibilities under the Plan of the Review Committee, except to the extent that the same shall result from the gross negligence or willful misconduct upon the part of such member or
members. 
  

 Page 45 

 Section 12.7 Company Records. The Company and the Funding Agency shall keep or cause to be
kept such records as may be necessary or appropriate in the discharge of their respective duties hereunder. The records and reports maintained or received by the Company or the Funding Agency in connection with the administration of the Plan shall
be available for inspection at all reasonable times by the Review Committee or the Union and such consultants as they may employ. 
  

 Page 46 

 AMENDMENT NUMBER TEN 
 To 
 The Burlington Northern and Santa Fe Railway Company 
 401(k) Plan for TCU Employees 
 WHEREAS, effective January 1, 1997, The Burlington Northern and Santa Fe Railway Company (the “Company”) and the Transportation Communications Union (the “Union”) amended and restated The Burlington Northern and
Santa Fe Railway Company 401(k) Plan for TCU Employees (the “Plan”); and 
 WHEREAS, the Plan has been amended by Amendment Numbers
One through Nine; and 
 WHEREAS, the Company wishes to amend the Plan to clarify the provision dealing with Sick leave Deposits; 

WHEREAS, pursuant to Article XI of the Plan, the Company may amend the Plan with the written consent of the Union or by approval of the Review
Committee; and 
 WHEREAS, such consents or approvals having been obtained; 
 NOW THEREFORE, the Plan is amended, effective as of January 20, 2005, except as otherwise noted, in the following particulars: 
  

	1.	The name of the Plan is changed to BNSF Railway Company 401(k) Plan for TCU Employees, and Section 2.32 is revised to read as follows: 

 Section 1.1 Name of Plan. The name of the 401(k) plan set forth herein is “BNSF Railway Company 401(k) Plan for TCU
Employees” (hereinafter the “Plan”). 
  

	2.	The reference to The Burlington Northern and Santa Fe Railway Company in Sections 1.4 is changed to read “BNSF Railway Company,” 

	3.	Section 4.2 is amended to read as follows. 

 Section 4.2 Sick Leave Deposits. Subject to Sections 4.5 and 4.6, any Active Participant may elect to have his Participating Employer make Sick Leave Deposits to the Plan in lieu of his sick leave buy-back days at a time
specified by agreement between the Company and the Union. Each Participant may elect to have his Participating Employer make Deposits up to the maximum amount available for him. Any such Deposits shall be made by the Participating Employer and shall
be credited to the Participant’s Account as provided in Article V. 
  

	4.	The following sentence is inserted at the end of Section 8.1(a), effective as of March 28, 2005. 

 In the event of a mandatory distribution greater than $1,000 in accordance with the provisions of the preceding sentence of this paragraph, if the
Participant does not elect to have such distribution paid directly to an eligible retirement plan specified by the Participant in a Direct Rollover to an Eligible Retirement Plan pursuant to Section 7.7 or to receive the distribution directly
in accordance with the preceding sentence of this paragraph, then the Review Committee will pay the distribution in a Trustee Transfer to an individual retirement plan designated by the Review Committee. 
 The Plan shall otherwise remain in full force and effect. The Plan shall be restated as of the date of adoption of this amendment to incorporate this and
all prior amendments. 
 IN WITNESS WHEREOF, the Company has caused this Amendment Number Ten to be executed and adopted this
                     day of March, 2005. 
  

			
	 The Burlington Northern and Santa Fe Railway Company

		
	By:	 	 /s/ Jeanne E. Michalski

		 	Jeanne E. Michalski
		 	Vice President, Human Resources and Medical

  

			
	Attest:
		
	By:	 	  

  

 - Page 2 - 

 AMENDMENT NUMBER ELEVEN 
 To 
 BNSF Railway Company 401(k) Plan for TCU Employees 
 WHEREAS, effective January 1, 1997, BNSF Railway Company (the “Company”) and the Transportation Communications Union (the
“Union”) amended and restated the BNSF Railway Company 401(k) Plan for TCU Employees (the “Plan”); and 
 WHEREAS, the
Plan has been amended by Amendment Numbers One through Ten; and 
 WHEREAS, the Company wishes to amend the Plan to allow for the employment
of an investment manager with respect to the Company Stock Account, to add new definitions of an immediate and heavy financial need in accordance with IRS regulations and to update and clarify the allocation of various functions relating to the
management and operation of the Plan; 
 WHEREAS, pursuant to Article XI of the Plan, the Company may amend the Plan with the written consent
of the Union or by approval of the Review Committee; and 
 WHEREAS, such consents or approvals having been obtained; 
 NOW THEREFORE, the Plan is amended, effective as of January 1, 2006, except as otherwise noted, in the following particulars: 
  

	5.	The word “Company” is replaced by the term “Review Committee” wherever the word “Company” appears in Sections 2.16, 4.7(a), 4.7(b), 5.6, 6.3, 6.4, 6.5,
7.4, 7.7, 8.9, 

  

	6.	The first two sentences of Section 5.2 are deleted in their entirely and replaced with the following language: 

 As a matter of plan design, the Company has determined to make a Company Common Stock fund available to Participants subject to the provisions of
Section 5.2(j). Investment Funds (in addition to the Company Stock Fund) shall be established at the direction of the Review Committee. The Review Committee shall determine the types of investments to be held in each Investment Fund (in
addition to the Company Stock Fund) and the investment manager, trustee, or insurance company responsible for selecting investments. 

	7.	A new Section 5.2(j) is added to the Plan to read as follows: 

 An investment manager appointed by the Review Committee for such purpose, or if no such investment manager is appointed then the Review Committee, shall have the exclusive fiduciary responsibility to determine whether the acquisition,
holding and disposition of Company Stock in accordance with the terms of the Plan comply with the fiduciary requirements of ERISA. If such investment manager (or the Review Committee if, but only if, no such investment manager has been appointed)
determines that any such acquisition, holding or disposition would violate the fiduciary requirements of ERISA, it shall direct the Funding Agency accordingly. 
  

	8.	New Sections 7.5(b)(v) and (vi) are added to the Plan to read as follows, and existing Section 7.5(b)(v) is renumbered as Section 7.5(b)(vii):

  

	 	(v)	Payments for burial or funeral expenses for the employee’s deceased parent, spouse, children or dependents (as defined in Section 152 of the Code, without regard to
Section 152(d)(1)(B) of the Code). 

  

	 	(vi)	Expenses for the repair of damage to the employee’s principal residence that would qualify for the casualty deduction under Section 165 of the Code (determined without
regard to whether the loss exceeds 10% of adjusted gross income). 

  

	9.	The fourth and fifth sentences of Section 9.2 are amended to read as follows: 

 The selection and appointment of each Funding Agency shall be made by the Review Committee. The Review Committee shall have the right at any time to remove a Funding Agency, in which case the Review Committee shall
appoint a successor thereto, subject only to the terms of any applicable trust agreement or group annuity contract. 
  

	10.	Article X is amended to read as follows: 

 {The following language is from
the new Article 10 which was added to the BNSF Investment and Retirement Plan. Proposed changes to that language are noted.} 
 ARTICLE 10
– ALLOCATION OF DUTIES, POWERS AND RESPONSIBILITIES 
 Section 10.1 Settlor Functions. Settlor functions
with respect to the Plan shall be exercised by the Board of Directors of the Company, a committee thereof acting pursuant to its applicable committee charter, the Chief Executive Officer or a delegate of any of the foregoing. It is intended that the
Board of Directors and each committee thereof and (other than with respect to the Chief Executive 

  

 - Page 2 - 

 
Officer’s appointment of the Review Committee members) the Chief Executive Officer and their delegates shall have discretion to act with respect to the
Plan solely on behalf of the Company as the settlor of the Plan. 
 Section 10.2 Plan Administration. All duties,
responsibilities and authorities with respect to the administration of the Plan shall be exercised by the Review Committee, and the Review Committee shall have such duties and powers as may be necessary to discharge its duties hereunder, including,
but not by way of limitation, the following: 
  

	 	(a)	to appoint and monitor a record keeper for the Plan; 

  

	 	(b)	to comply with legal and regulatory requirements applicable to the Plan; 

  

	 	(c)	to construe and interpret the Plan, to decide all questions of Plan eligibility, to determine the amount, manner and time of payment of any benefits under the Plan, and to remedy
ambiguities, inconsistencies or omissions, all in its discretion, 

  

	 	(d)	to prescribe procedures to be followed by Participants or beneficiaries in applying for benefits, 

  

	 	(e)	to receive from Participating Employers and from Participants such information as shall be necessary for the proper administration of the Plan (and Participants and other persons
entitled to benefits under the Plan must furnish to the Review Committee such evidence, data or information as the Review Committee considers desirable to carry out the Plan); provided, however, that the records of the Participating Employers as to
an employee’s or Participant’s period of employment, termination of employment, leave of absence, reemployment and compensation will be conclusive on all persons unless determined to be incorrect. 

  

	 	(f)	to hear and determine final claims in accordance with Section 10.14 hereof; and 

  

	 	(g)	to construe and interpret the Plan in connection with any claims appeal or as otherwise requested by the Review Committee and, in connection therewith, to decide all questions of
Plan eligibility, to determine the amount, manner and time of payment of any benefits under the Plan, and to remedy ambiguities, inconsistencies or omissions, all in its discretion, 

  

	 	(h)	to select, monitor and terminate the trustee or other Funding Agency; 

  

	 	(i)	to select and monitor investment managers and to direct the Funding Agency with respect to investments with respect to any portion of the trust fund not allocated to investment
managers; 

  

	 	(j)	to oversee legal and regulatory compliance with respect to Plan assets; 

  

 - Page 3 - 

	 	(k)	to fulfill any and all other responsibilities assigned to it under the Plan. 

 The Review Committee shall have no power to add to, subtract from, or modify any of the terms of the Plan, to change or add to any
benefits provided by the Plan, or to waive or fail to apply any requirements of eligibility for a benefit under the Plan. 
 Section 10.3 Delegation. The Review Committee may appoint or employ individuals to assist it in the performance of its duties including legal and actuarial counsel. The Review Committee may delegate all or any part of its
responsibilities and powers to any person or persons selected by the Review Committee as the Review Committee considers necessary or advisable to properly carry out the administration of the Plan. Any allocation or delegation under this
Section 10.3 must be in writing. Any delegate exercising responsibilities and powers under this section will periodically report to the Review Committee on its exercise thereof and the discharge of such responsibilities. Each of the Review
Committee and, with respect to the power to appoint members of the Review Committee, the Chief Executive Officer of the Company on behalf of the Company is a named fiduciary within the meaning of section 402(a) of ERISA. To the extent that a named
fiduciary may delegate responsibility in accordance with the foregoing provisions of this section, it may appoint such person as a named fiduciary to the extent permitted by law. It is intended that each fiduciary shall be responsible for the proper
exercise of its own powers and shall not be responsible for any act or failure to act of another fiduciary, except as provided by law. 
 Section 10.4 Rules and Decisions. The Review Committee may adopt such rules as it deems necessary, desirable, or appropriate, including, without limitation, rules relating to meetings and actions in lieu
of meetings. 
 Section 10.5 Decisions Final. When making a determination or calculation, the Review Committee
shall be entitled to rely upon information furnished by a Participant, a Contingent Annuitant, the Company’s legal and actuarial counsel or the trustees. Any interpretation of the provisions of the Plan and any decision on any matter within the
discretion of the Review Committee made by the Review Committee in good faith shall be binding on all persons. A misstatement or other mistake of fact shall be corrected when it becomes known, and the Review Committee shall make such adjustment on
account thereof as the Review Committee considers equitable and practicable. 
 Section 10.6 Notices. All
communications to a Participant, his spouse or Contingent Annuitant or from any such person, shall be deemed to have been duly given when mailed by first-class mail with postage prepaid and addressed to such person at the address last appearing on
the records of the Review Committee, or to the Review Committee or its delegate when mailed by first-class mail with postage prepaid and addressed to such location as shall be specified upon forms prescribed by the Review Committee for the giving of
such communications. 
  

 - Page 4 - 

 Section 10.7 Indemnification. Except as required by law, the Participating
Employers, their directors, officers, employees and agents or any of them, shall not incur any personal liability for the breach of any responsibility, obligation or duty in connection with any act done or omitted to be done in good faith in the
management and administration of the Plan and the investment and handling of the Accounts and shall be indemnified and held harmless by the Participating Employers from and against any such personal liability including all expenses reasonably
incurred in its or their defense in case the Participating Employers fail to provide such defense. Notwithstanding any of the foregoing provisions of this section to the contrary, no indemnity shall be provided under this section to any person for
any liability, loss, costs, or expense (including legal fees) arising out of the discharge of the responsibilities under the Plan of the Review Committee and indemnification for such liabilities, losses, costs, or expenses shall be limited to that
provided under Section 12.5. 
 {The following language is from current Article 10 of the TCU Plan. Proposed changes to that language are noted.}

 Section 10.8 Discrimination Prohibited. No person or persons in exercising discretion in the operation and
administration of the Plan shall discriminate in favor of shareholders, officers, or highly compensated employees of any Participating Employer. 
 Section 10.9 Evidence. Evidence required of anyone under this Plan may be by certificate, affidavit, document, or other instrument which the person acting in reliance thereon considers to be pertinent and
reliable and to be signed, made, or presented to the proper party. 
 Section 10.10 Correction of Errors. It is
recognized that in the operation and administration of the Plan certain mathematical and accounting errors may be made or mistakes may arise by reason of factual errors in information supplied to the Company or Funding Agency. The Review Committee
shall have power to cause such equitable adjustments to be made to correct for such errors as the Review Committee in its discretion considers appropriate. Such adjustments shall be final and binding on all persons. 
 Section 10.11 Records. Each Participating Employer, each fiduciary with respect to the Plan, and each other person performing
any functions in the operation or administration of the Plan or the management or control of the assets of the Plan shall keep such records as may be necessary or appropriate in the discharge of their respective functions hereunder, including
records required by ERISA or any other applicable law. Records shall be retained as long as necessary for the proper administration of the Plan and at least for any period required by said Act or other applicable law. 
  

 - Page 5 - 

 Section 10.12 General Fiduciary Standard. Each fiduciary shall discharge his
duties with respect to the Plan solely in the interests of Participants and their beneficiaries and with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with
such matters would use in the conduct of an enterprise of a like character and with like aims. 
 Section 10.13
Prohibited Transactions. A fiduciary with respect to the Plan shall not cause the Plan to engage in any prohibited transaction within the meaning of ERISA. 
 Section 10.14 Claims Procedure. The Review Committee shall establish a claims procedure consistent with the requirements of
ERISA. Such claims procedure shall provide adequate notice in writing to any Participant or Beneficiary whose claim for benefits under the Plan has been denied, setting forth the specific reasons for such denial, written in a manner calculated to be
understood by the claimant. A claimant whose claim for benefits has been denied shall be afforded a reasonable opportunity for a full and fair review of the decision denying the claim before the Review Committee pursuant to Article XII. 

Section 10.15 Bonding. Plan personnel shall be bonded to the extent required by ERISA. Premiums for such bonding shall be
paid from the Fund. However, premiums for bonding of Union appointed members of the Review Committee shall be paid by the Union. 
 Section 10.16 Waiver of Notice. Any notice required hereunder may be waived by the person entitled thereto. 
 Section 10.17 Agent for Legal Process. The Company shall be the agent for service of legal process with respect to any matter concerning the Plan, unless and until the Company designates some other person as such agent.

 Section 10.18 Expenses of Administration. Except as specifically otherwise agreed in writing between the
Company and the Union, or provided for herein, all expenses of Plan administration (except investment management and brokerage fees) shall be paid by the Company. 
 Section 10.19 Uniformed Services Employment and Reemployment Rights Act. Notwithstanding any provision of this Plan to the
contrary, contributions, benefits and service credits with respect to qualified military service will be provided in accordance with Section 414(u) of the Code effective as of December 12, 1994. Accordingly, Participants who are absent
from employment due to service which is protected under the Uniformed Services Employment and Reemployment Rights Act and who are reemployed may make Before Tax Deposits in accordance with such section of the Code. 
  

 - Page 6 - 

 Section 10.20 Application of Compensation Limitation. In the event the
compensation of a Participant for a Plan year would exceed the maximum limitation on compensation set forth in Section 4.6(f), the compensation which will be taken into account under the plan with respect to each payment of compensation during
such year shall be (i) first, an amount equal to seven times any Before Tax Deposits made with respect to each payment of compensation, to the extent of such compensation, and (ii) next, with respect to each portion of any payment of
compensation which exceeds the amounts taken into account under (i) above, the full amount of such excess commencing with the first such payment in such year until the total amount taken into account for the Plan Year equals the maximum
limitation amount for such year. 
 Section 10.21 Telephonic and Electronic Transmissions Treated as Signed
Writings. To the extent any election, direction, response, consent, designation or other action of a Participant, Beneficiary or other person under the Plan is permitted to be made by telephonic voice response or other telephonic or electronic
transmission, such action by or on behalf of the Participant, Beneficiary or other person shall be considered an action by writing signed by the Participant, Beneficiary or other person for all purposes of the Plan. The above sentence shall not
apply to Beneficiary designations, spousal consents and other actions required by law to be in writing. 
  

	11.	The first sentence of Section 11.1 is amended to read as follows: 

 Subject to the non-diversion provisions of Section 9.4, the Vice President – Human Resources and Medical of the Company on behalf of the Company in its settlor capacity, with the prior written consent of the
Union, or pursuant to the terms of the Railway Labor Act, by action of the Review Committee, or by action of a person so authorized by resolution of the Review Committee, may amend the Plan at any time and from time to time; provided, however, that
such amendments as are required by applicable law or regulation may be made by the Vice President – Human Resources and Medical of the Company on behalf of the Company in its settlor capacity with or without the Union’s consent.

  

	12.	The first sentence of Section 12.1 is amended to read as follows: 

 There shall be established a Review Committee for the purpose of hearing and determining all disputes which may arise out of the application, interpretation, or administration of the Plan or with respect to any
Funding Agency utilized in connection therewith, or concerning participation in or benefits under the Plan. 
  

 - Page 7 - 

	13.	Section 12.2 is amended to read as follows: 

 Section 12.2 Powers of the Review Committee. The Review Committee shall have full power and discretionary authority to determine all dispute which may arise out of the application, interpretation, or administration of the Plan
with respect to any Funding Agency utilized in connection therewith, or concerning participation in or benefits under the Plan. The Review Committee shall have full power to affirm, reverse or otherwise modify any decision or administrative action
or proposed action which gave rise to any dispute. The Review Committee shall have the power to establish rules of procedure for the conduct of its business and of hearings before it, which rules shall not be inconsistent with the provisions of the
Plan. 
 The Plan shall otherwise remain in full force and effect. The Plan shall be restated as of the date of adoption of this amendment to
incorporate this and all prior amendments. 
 IN WITNESS WHEREOF, the Company has caused this Amendment Number Eleven to be executed and
adopted this                      day of February, 2006. 
  

			
	 BNSF Railway Company

		
	By:	 	 /s/ Jeanne E. Michalski

		 	Jeanne E. Michalski
		 	Vice President, Human Resources and Medical

  

			
	Attest:
		
	By:	 	  

  

 - Page 8 -BNSF Railway Company Non-Salaried Employees 401(k) Retirement Plan as restated

 Exhibit 4.3 
 THE BURLINGTON NORTHERN AND 
 SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) 
 RETIREMENT PLAN 
 Restated to incorporate the First through Seventh Amendments 
 September 3, 2003 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN 
 TABLE OF CONTENTS 
  

					
	Section	 	 	  	Page
	
	ARTICLE 1 - ESTABLISHMENT OF THE PLAN
			
	1.1	 	Restatement of Plan	  	1
	1.2	 	Amendment of Predecessor Plans	  	1
	1.3	 	Assumption of Assets and Liabilities of Predecessor Plans	  	1
	1.4	 	Internal Revenue Service Approval	  	1
	
	ARTICLE 2 - DEFINITIONS
			
	2.1	 	Accounts	  	2
	2.2	 	Actual Contribution Rate	  	2
	2.3	 	Actual Deferral Rate	  	2
	2.4	 	Affiliated Company	  	3
	2.5	 	Aggregate Limit	  	3
	2.6	 	Beneficiary	  	4
	2.7	 	Code	  	4
	2.8	 	Company	  	4
	2.9	 	Compensation	  	4
	2.10	 	Deferred Contributions	  	4
	2.11	 	Deferred Contributions Account	  	5
	2.12	 	Employee	  	5
	2.13	 	Employer	  	5
	2.14	 	employer Contributions	  	5
	2.15	 	Employer Contributions Account	  	5
	2.16	 	ERISA	  	5
	2.17	 	ESOP	  	5
	2.18	 	Highly Compensated Employee	  	6
	2.19	 	Hours of Service	  	6
	2.20	 	Maximum Contribution Rate	  	6
	2.21	 	Maximum Deferral Rate	  	6
	2.22	 	Named Fiduciary	  	6
	2.23	 	Normal Retirement Date	  	7
	2.24	 	Participant	  	8
	2.25	 	Participant Contributions	  	8
	2.26	 	Participant Contributions Account	  	8
	2.27	 	Participation Service	  	8
	2.28	 	Participating Company	  	9
	2.29	 	Plan	  	9
	2.30	 	Plan Administrator	  	9
	2.31	 	Plan Year	  	9

  

 - i - 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN 
 TABLE OF CONTENTS – Continued 
  

					
	Section	 	 	  	Page
	
	ARTICLE 2 - DEFINITIONS (Continued)
			
	2.32	 	 Qualified Joint And Survivor Annuity
	  	9
	2.33	 	 Rollover Account
	  	9
	2.34	 	 Spouse
	  	9
	2.35	 	 Total Disability
	  	9
	2.36	 	 Trustee
	  	10
	2.37	 	 Trustee Transfer Account
	  	10
	2.38	 	 Valuation Date
	  	10
	2.39	 	 Vested Employer Contributions Account
	  	10
	2.40	 	 Vesting Service
	  	10
	2.41	 	 Number and Gender
	  	10
	
	ARTICLE 3 - EMPLOYEES ENTITLED TO PARTICIPATE
			
	3.1	 	 Date Of Eligibility
	  	11
	3.2	 	 Termination Of Employment
	  	11
	3.3	 	 Participation Requirements
	  	12
	
	ARTICLE 4 - CONTRIBUTIONS
			
	4.1	 	 Investing Contributions
	  	13
	4.2	 	 Contribution Elections
	  	13
	4.3	 	 Elections
	  	13
	4.4	 	 Employer Contributions
	  	13
	4.5	 	 Participant Contributions By Payroll Deductions
	  	14
	4.6	 	 Suspension of Contributions and Changes in Contribution Rates
	  	14
	4.7	 	 Resumption Of Contributions
	  	14
	4.8	 	 Administrative Costs
	  	14
	4.9	 	 Transfer of Accounts To and From Other Plans
	  	14
	4.10	 	 Limitation of Deferred Contributions for Highly Compensated Employees
	  	14
	4.11	 	 Limitation on Employer Contributions for Highly Compensated Employees
	  	17
	4.12	 	 Determination of Earnings
	  	20
	4.13	 	 Incorporation By Reference
	  	20
	4.14	 		  	20
	4.15	 	 Qualified Separate Line of Business
	  	20
	4.16	 	 Maximum Contributions
	  	20
	4.17	 	 Return of Excess Annual Additions, Deferrals and Contributions
	  	21

  

 - ii - 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN 
 TABLE OF CONTENTS - Continued 
  

					
	Section	 	 	  	Page
	
	ARTICLE 5 - INVESTMENT OF CONTRIBUTIONS
	5.1	 	Investment Choices	  	23
	5.2	 	Investment Elections	  	24
	5.3	 	Investment Election Limitation	  	24
	5.4	 	Valuation of Accounts	  	24
	5.5	 	Interfund Transfers	  	25
	5.6	 	Tender or Exchange Offer	  	25
	
	ARTICLE 6 - VESTING
			
	6.1	 	Vested Interest	  	26
	6.2	 	Employee Transfers	  	26
	6.3	 	Nonforfeitable Rights	  	27
	
	ARTICLE 7 - WITHDRAWALS PRIOR TO TERMINATION OF EMPLOYMENT
			
	7.1	 	Participant Contributions Account Withdrawals	  	28
	7.2	 	Age 59 1/2 Withdrawals	  	28
	7.3	 	Hardship Withdrawals	  	28
	7.4	 	Outstanding Loans	  	30
	7.5	 	ESOP Distributions	  	30
	7.6	 	Forms of Withdrawals	  	31
	
	ARTICLE 8 - DISTRIBUTIONS OTHER THAN WITHDRAWALS
			
	8.1	 	Distribution Elections	  	32
	8.2	 	Death of a Participant	  	33
	8.3	 	Missing Participant	  	33
	8.4	 	Payment Unable To Be Distributed	  	34
	8.5	 	Valuation Of Accounts	  	34
	8.6	 	Notices Of Distribution	  	34
	8.7	 	Stock Bonus Distributions	  	34
	
	ARTICLE 9 - FORFEITURES
			
	9.1	 	Forfeiture Of Employer Contributions Account	  	36

  

 - iii - 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN 
 TABLE OF CONTENTS - Continued 
  

					
	Section	 	 	  	Page
	
	ARTICLE 10 - ADMINISTRATION
			
	10.1	 	Plan Administrator	  	38
	10.2	 	Administrative Powers	  	38
	10.3	 	Information To Participants	  	38
	10.4	 	Direction To Trustee	  	39
	10.5	 	Requests To Trustee	  	39
	10.6	 	Employment Of Advisors And Staff	  	39
	10.7	 	Fiduciary Duties	  	39
	10.8	 	Indemnification	  	39
	
	ARTICLE 11 - AMENDMENTS
			
	11.1	 	Plan Amendments	  	40
	
	ARTICLE 12 - TERMINATION OF PLAN
			
	12.1	 	Termination Of Plan By Participating Company	  	41
	12.2	 	Vesting Rights	  	41
	12.3	 	Pro Rata Distribution Of Forfeitures	  	41
	12.4	 	Partial Termination	  	41
	
	ARTICLE 13 - MISCELLANEOUS PROVISIONS
			
	13.1	 	Interpretation Of Plan Provisions	  	42
	13.2	 	Prohibition On Reversion	  	42
	13.3	 	Adoption of Plan By Affiliated Company	  	42
	13.4	 	Alienation Of Benefits	  	42
	13.5	 	Qualified Domestic Relations Orders	  	42
	13.6	 	Appeals	  	43
	13.7	 	Availability Of Plan Document	  	43
	13.8	 	Incapacitated Persons	  	43
	13.9	 	Legal Rights of Participants	  	43
	13.10	 	Final Judgments	  	44
	13.11	 	Plan Provisions Held Illegal or Invalid	  	44
	13.12	 	Illinois Law	  	44
	13.13	 	Intent	  	44
	13.14	 	Uniformed Services Employment and Reemployment Rights Act	  	45

  

 - iv - 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN 
 TABLE OF CONTENTS - Continued 
  

					
	Section	 	 	  	Page
	
	ARTICLE 13 - MISCELLANEOUS PROVISIONS (Continued)
			
	13.15	 	Application of Compensation Limitation	  	45
	13.16	 	Telephonic and Electronic Transmissions Treated as Signed Writings	  	45
	
	ARTICLE 14 - TOP-HEAVY RULES
			
	14.1	 	Top-Heavy Rules	  	46
	14.2	 	Definition Of Top-Heavy	  	47
	14.3	 	Key Employees	  	47
	14.4	 	Additional Top-Heavy Rules	  	48
	
	ARTICLE 15 - LOANS
			
	15.1	 	Loan Applications	  	48
	15.2	 	Loan Requirements	  	48
	15.3	 	Repayment Of Plan Loans	  	49
	15.4	 	Loan Application Approval	  	49
	15.5	 	Borrowing Sequence	  	50
	15.6	 	Funding Of Loans	  	50
	15.7	 	Loan Repayments	  	50
	15.8	 	Loan Security	  	50
	15.9	 	Repayment While On Leave Of Absence Or While Disabled	  	50
	15.10	 	Default	  	50
	15.11	 	Former Participants	  	51
	15.12	 	General Requirements	  	51
	
	ARTICLE 16 - ROLLOVERS
			
	16.1	 	Rollovers	  	52
	16.2	 	Trustee Transfers From Other Qualified Plans	  	52
	16.3	 	Trustee Transfer To Other Qualified Plans	  	52
	16.4	 	Definitions	  	53

  

 - v - 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN 
 TABLE OF CONTENTS - Continued and Concluded 
  

					
	Section	 	 	  	Page
	
	SUPPLEMENT A
			
	A-1	 	Purpose	  	54
	A-2	 	Eligible Employees	  	54
	A-3	 	Employer Contributions	  	55
	A-4	 	Special Provisions	  	56
	
	SUPPLEMENT B
			
	B-1	 	Purpose, Use of Terms	  	57
	B-2	 	Distribution Restrictions	  	57

  

 - vi - 

 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN 
 ARTICLE I - ESTABLISHMENT OF THE PLAN 
  

	1.1	Adoption and Amendment of Plan. The Burlington Northern and Santa Fe Railway Company Non-Salaried Employees 401(k) Retirement Plan (hereinafter called the “Plan”)
is maintained by The Burlington Northern and Santa Fe Railway Company (hereinafter called the “Company”) to provide benefits to eligible non-salaried employees of the Company and its Affiliated Companies, effective January 1, 1998. It
is amended effective as of February 1, 2002, to convert the Plan into a stock bonus plan and to add an employee stock ownership plan (“ESOP”) feature to the Plan which is designed to invest primarily in employer securities.

  

	1.2	Amendment of Predecessor Plans. Effective January 1, 1998, the Plan amends, replaces, and combines the following plans (hereinafter called “Predecessor
Plans”): 

  

	 	(a)	The plan formerly known as The Atchison, Topeka and Santa Fe Railway Company Brotherhood of Maintenance of Way Employees 401(k) Retirement Plan and now known as The Burlington
Northern and Santa Fe Railway Company Non-Salaried Employees 401(k) Retirement Plan; 

  

	 	(b)	The Burlington Northern and Santa Fe Railway Company - Brotherhood of Locomotive Engineers 401(k) Retirement Plan; and 

  

	 	(c)	The Burlington Northern and Santa Fe Railway Company 401(k) Retirement Savings Plan. 

 The benefits with respect to each person who is a Participant on and after January 1, 1998, shall be determined under the Plan. The benefits of each other participant or former participant in the Predecessor
Plans who does not become a Participant on and after January 1, 1998, shall be determined under the provisions of the Predecessor Plan in which he was a participant in effect at the time of his termination of employment, and such benefits shall
be payable under the Plan. As of January 1, 1998, the Plan has been adopted by all Affiliated Companies which had adopted a Predecessor Plan. 
  

	1.3	Assumption of Assets and Liabilities of Predecessor Plans. Effective January 1, 1998, all assets and liabilities of the Predecessor Plans shall be assumed by the Plan.

  

	1.4	Internal Revenue Service Approval. The Plan and the Trust established under the Plan are adopted subject to the approval of the Internal Revenue Service. The Company may make
any changes in the Plan necessary to obtain Internal Revenue Service approval. 

  

 Page 1 

 ARTICLE 2 - DEFINITIONS 
 When used in this Plan, the following terms shall have the meanings set forth below unless a different meaning is plainly required by the context.

  

	2.1	“Accounts” shall mean a Participant’s Deferred Contributions Account, Employer Contributions Account, Vested Employer Contributions Earnings Account,
Participant Contributions Account, Rollover Account, Trustee Transfer Account and Catch-up Contributions Account, if any. 

  

	2.2	“Actual Contribution Rate” means, for each Employee, the ratio (calculated to the nearest one-hundredth of one percent) of: 

  

	 	(a)	Employer Contributions and Participant Contributions actually payable to the Trustee for a Plan Year, plus Deferred Contributions treated by the Plan Administrator as Employer
Contributions pursuant to the recharacterization provisions of Treasury Regulation Section 1.401(k)-1(f)(3) or any successor provisions, to; 

  

	 	(b)	The amount of his compensation (within the meaning of Treasury Regulation Section 1.415-2(d)(2), and excluding the amounts specified in Treasury Regulation
Section 1.415-2(d)(3), but including any Deferred Contributions and any amount which is contributed by the Employer and which is not includible in the gross income of the Employee by reason of Section 125 or 132(f)(4) of the Code,
provided, however, that compensation in excess of $150,000 ($200,000, effective January 1, 2002), as adjusted pursuant to cost-of-living adjustments made by the Secretary of the Treasury or his delegate, shall be disregarded) for such Plan
Year. 

  

	2.3	“Actual Deferral Rate” means, for each Employee, the ratio (calculated to the nearest one-hundredth of one percent) of: 

  

	 	(a)	Deferred Contributions made on his behalf for a Plan Year, less Deferred Contributions treated by the Plan Administrator as Employer Contributions pursuant to the recharacterization
provisions of Treasury Regulation Section 1.401(k)-1(f)(3) or any successor provisions, to; 

  

	 	(b)	The amount of his compensation (within the meaning of Treasury Regulation Section 1.415-2(d)(2), and excluding the amounts specified in Treasury Regulation
Section 1.415-2(d)(3), but including any Deferred Contributions and any amount which is contributed by the Employer and which is not includible in the gross income of the Employee by reason of Section 125 or 132(f)(4) of the Code,
provided, however, that compensation in excess of $150,000 ($200,000, effective January 1, 2002), as adjusted pursuant to cost-of-living adjustments made by the Secretary of the Treasury or his delegate, shall be disregarded) for such Plan
Year. 

  

 Page 2 

	2.4	“Affiliated Company” shall mean every corporation (including the Company) which is a member of a controlled group of corporations (within the meaning of
Section 414(b) of the Code) which includes the Company. “Affiliated Company” shall also mean any trade or business under common control with an Affiliated Company within the meaning of Section 414(c) of the Code. For purposes of
Section 4.16, the modification of Sections 414(b) and 414(c) of the Code by Section 415(b) of the Code is incorporated. 

  

	2.5	“Aggregate Limit” means the greater of: 

  

	 	(a)	the sum of: 

  

	 	(1)	1.25 times the greater of (i) the average of the Actual Deferral Rate for each Employee who is not a Highly Compensated Employee for the Plan Year, or (ii) the average of
the Actual Contribution Rate for each Employee who is not a Highly Compensated Employee for the Plan Year; and 

  

	 	(2)	two (2) percentage points plus the lesser of (i) the average of the Actual Deferral Rate for each Employee who is not a Highly Compensated Employee for the Plan Year, or
(ii) the average of the Actual Contribution Rate for each Employee who is not a Highly Compensated Employee for the Plan Year. In no event, however, shall this amount exceed twice the lesser of (i) the average of the Actual Deferral Rate
for each Employee who is not a Highly Compensated Employee for the Plan Year, or (ii) the average of the Actual Contribution Rate for each Employee who is not a Highly Compensated Employee for the Plan Year; or 

  

	 	(b)	the sum of 

  

	 	(1)	1.25 times the lesser of (i) the average of the Actual Deferral Rate for each Employee who is not a Highly Compensated Employee for the Plan Year, or (ii) the average of
the Actual Contribution Rate for each Employee who is not a Highly Compensated Employee for the Plan Year; and 

  

	 	(2)	two (2) percentage points plus the greater of (i) the average of the Actual Deferral Rate for each Employee who is not a Highly Compensated Employee for the Plan Year, or
(ii) the average of the Actual Contribution Rate for each Employee who is not a Highly Compensated Employee for the Plan Year. In no event, however, shall this amount exceed twice the lesser of (i) the average of the Actual Deferral Rate
for each Employee who is not a Highly Compensated Employee for the Plan Year, or (ii) the average of the Actual Contribution Rate for each Employee who is not a Highly Compensated Employee for the Plan Year. 

 For any Plan Year beginning after December 31, 1998, for which the Employer elects to apply the rules of Section 410(b)(4)(B) of the Code in
determining whether Section 

  

 Page 3 

 
401(k)(3)(A)(1) of the Code is satisfied, the Employer may elect when calculating the Aggregate Limit to exclude those Employees who are not Highly
Compensated Employees and have not satisfied the minimum age and service requirements then in effect under Section 410(a)(1)(A) of the Code. 
  

	2.6	“Beneficiary” shall mean any individual, trust or other recipient named by a Participant to receive benefits payable hereunder upon his death, or the Spouse,
children or estate of the Participant, all as provided in Section 8.2 hereof. 

  

	2.7	“Catch-up Contributions” shall mean any amounts contributed to the Plan by an Employer on behalf of a Participant for a Plan Year pursuant to an election by a
Participant to have his Compensation reduced pursuant to Section 4.2 which exceed the lowest of the following three amounts for such Plan Year: 

  

	 	(i)	the Maximum Deferral Rate multiplied by the Participant’s Compensation; 

  

	 	(ii)	the percentage limitation on Deferred Contributions described in the first paragraph of Section 4.2 multiplied by the Participant’s Compensation, or

  

	 	(iii)	a limit contained in the Code on elective deferrals or annual additions permitted to be made under the Plan (without regard to Section 414(v) of the Code),

 provided, however, that the amount of Catch-up Contributions added to the account of any Participant for a Plan Year under
this Plan or under any similar provision of any other plan maintained by the Company or an Affiliated Company may not exceed the applicable dollar limit described in Section 414(v)(2)(B)(i) of the Code, as adjusted in accordance with
Section 414(v)(2)(C) of the Code. The determination as to whether the Contributions made on behalf of a Participant exceed one of the limitations described in the preceding sentence shall be determined as of the last day of such Plan Year, and
any portion of such Contributions determined to be Catch-up Contributions shall be allocated to the Participant’s Catch-up Contributions Account as of the last day of such Plan Year. Contributions made on behalf of a Participant pursuant to the
last paragraph of Section 4.2 which do not exceed one of the limitations described in the first sentence of this Section shall be treated as Deferred Contributions. Catch-up Contributions shall not be taken into account in applying the limits
described in Sections 4.10, 4.16, 4.17 or Article 14 of the Plan or any other limit set forth in Section 414(v)(3) of the Code. 
  

	2.8	“Catch-up Contributions Account” shall mean that portion of a Participant’s interest in this Plan which is attributable to Catch-up Contributions made and
allocated on his behalf hereunder. A Participant shall be fully vested in his Catch-up Contributions Account at all times. 

  

	2.9	“Code” shall mean the Internal Revenue Code of 1986, as amended. 

  

	2.10	“Company” shall mean The Burlington Northern and Santa Fe Railway Company. 

  

 Page 4 

	2.11	“Compensation” shall mean the total of salary, wages and other amounts received for personal services rendered as an eligible Employee while covered by the Plan
(excluding, except to the extent otherwise provided in an applicable collective bargaining agreement with respect to employees covered thereby, bonuses, cost of living payments, compensation for services on the basis of a percentage of profits,
severance benefits, unused vacation pay, business expense reimbursements, relocation benefits, any income realized for federal tax purposes as a result of group life insurance or other employee benefit plans, the grant of stock or the grant or
exercise of an option to acquire stock, payments made under any long-term disability plan paid to a Participant by a Participating Company, disciplinary or judicially ordered back pay awards and payments in settlement of personal injuries); but
including any deferrals made under this Plan, any contributions made to a cafeteria plan which meets the requirements of Section 125 of the Code and any cost-sharing contributions to a welfare benefit made plan pursuant to a collective
bargaining agreement. Notwithstanding anything in this section to the contrary, the amount deemed to be “Compensation” with respect to any particular Participant shall not in any event exceed $200,000 during any Plan Year. The $200,000
limitation is subject to cost-of-living adjustments made by the Secretary of the Treasury or his delegate. 

  

	2.12	“Contribution Dollar Limit” shall mean the annual limit imposed on each Participant pursuant to Section 402(g) of the Code (as indexed pursuant to Sections
402(g)(5) and 415(d) of the Code, provided that no such adjustment shall be taken into account hereunder before the Plan Year in which it becomes effective). 

  

	2.13	“Deferred Contributions” shall mean Contributions made on behalf of a Participant pursuant to his election pursuant to Section 4.2(a) hereof and his similar
Contributions made under a Predecessor Plan. 

  

	2.14	“Deferred Contributions Account” shall mean that portion of a Participant’s interest in this Plan which is attributable to his Deferred Contributions.

  

	2.15	“Employee” shall mean any person establishing seniority under a collective bargaining agreement which provides for participation in this Plan by employees covered
by such collective bargaining agreement, including any person previously so covered who has been transferred on other than a permanent basis to a position with the Participating Companies not otherwise so covered. Supplement A hereto lists the
collective bargaining agreements providing for coverage hereunder as of January 1, 1997. In no event shall a leased employee (as defined in Section 414(n)(2) of the Code), a non-resident alien or a person the Employer has categorized as an
independent contractor be considered an Employee. 

  

	2.16	“Employer” shall mean a Participating Company, or any successor organization which shall assume the obligations of this Plan with respect to its Employees.

  

	2.17	“Employer Contributions” shall mean Contributions made by the Employer to the Accounts of Participants pursuant to Section 4.5 hereof and the similar
Contributions made by the Employers under a Predecessor Plan. 

  

 Page 5 

	2.18	“Employer Contributions Account” shall mean that portion of a Participant’s interest in this Plan which is attributable to Employer Contributions.

  

	2.19	“ERISA” shall mean the Employee Retirement Income Security Act of 1974, as amended. 

  

	2.20	“ESOP” shall mean an employee stock ownership plan which is designed to invest primarily in employer securities as described in ERISA and the Code, which shall
include the aggregate of the interest of each Participant’s Accounts in the Company Stock Fund. 

  

	2.21	“Highly Compensated Employee” shall mean an Employee who 

  

	 	(a)	at any time during the current Plan Year or the preceding Plan Year was a 5-percent owner (as defined in Section 416(i)(1) of the Code), or 

  

	 	(b)	during the preceding Plan Year had compensation (within the meaning of Treasury Regulation Section 1.415-2(d)(2), and excluding the amounts specified in Treasury Regulation
Section 1.415-2(d)(3), but including any Deferred Contributions and any amount which is contributed by the Employer and which is not includible in the gross income of the Employee by reason of Section 125 or 132(f)(4) of the Code) from the
Employer in excess of $80,000 (as adjusted from time to time in accordance with Section 414(q)(1) of the Code), and, if the Company elects the application of this clause for such preceding year, was in the group of the top 20% of employees when
ranked on the basis of such compensation for such preceding year. 

 For purposes of this section, 
  

	 	(a)	a former Employee shall also be treated as a Highly Compensated Employee if such former Employee was a Highly Compensated Employee when such Employee terminated employment or such
Employee was a Highly Compensated Employee at any time after attaining age 55, and 

  

	 	(b)	an Employee who performs no service for the Affiliated Companies during a Plan Year (for example, an employee who is on an authorized leave of absence throughout the Plan Year)
shall be treated as having terminated employment in the Plan Year in which he last performed services for the Affiliated Companies. 

  

	2.22	“Hours of Service” shall mean: 

  

	 	(a)	Each hour for which an Employee is paid, or entitled to payment, for the performance of duties for an Affiliated Company, 

  

	 	(b)	 Up to 501 hours for any single continuous period during which the Employee performs no duties but is directly or indirectly paid or entitled to payment by an
Affiliated Company (regardless of whether employment has terminated) due to 

  

 Page 6 

 
vacation, holiday, illness, incapacity including disability, lay-off, jury duty, military duty or leave of absence; excluding, however, any period for which
payment is made or due under this Plan or under a plan maintained solely for the purposes of complying with workmen’s compensation or unemployment compensation or disability insurance laws, or solely to reimburse the Employee for medical or
medically-related expenses. An Employee shall be deemed to be directly or indirectly paid, or entitled to payment by an Affiliated Company regardless of whether such payment is (i) made by or due from the Affiliated Company directly or
(ii) made indirectly through a trust fund, insurer or other entity to which the Affiliated Company contributes or pays premiums, and 
  

	 	(c)	Each hour for which back pay, irrespective of mitigation of damages, is either awarded or agreed to by an Affiliated Company, without duplication of hours provided above, and
subject to the 501-hour restriction for a period described in the foregoing subparagraph (b). 

 For any month in which an
Employee has been so compensated or is on an authorized leave of absence under an Affiliated Company’s standard personnel practices for at least one hour, he shall be deemed to be compensated for a minimum of 190 hours. The foregoing provisions
shall be administered in accordance with Department of Labor Regulation Section 2530.200B-2. In addition, an applicable collective bargaining agreement may provide for the taking into account of prior or predecessor service as service with a
Participating Company for employees covered thereby. 
  

	2.23	“Maximum Contribution Rate” means, for each Plan Year, the average of the Actual Contribution Rates for all Highly Compensated Employees which either:

  

	 	(a)	is not greater than the product of 1.25 and the average of the Actual Contribution Rates for all Employees who are eligible to have Employer Contributions made on their behalf and
who are not Highly Compensated Employees for the Plan Year; or 

  

	 	(b)	is not greater than the lesser of: 

  

	 	(1)	the sum of the average of the Actual Contribution Rates for all Employees who are eligible to have Employer Contributions made on their behalf and who are not Highly Compensated
Employees for such Plan Year, plus two (2) percentage points; and 

  

	 	(2)	the product of the average of the Actual Contribution Rates for all Employees who are eligible to have Employer Contributions made on their behalf and who are not Highly Compensated
Employees for the Plan Year, and two (2). 

 For the purposes of this Section 2.23, the provisions of Section 401(m)
of the Code and Treasury Regulations Section 1.401(m)-1 are incorporated herein by reference and supersede the provisions of this Section 2.23, except where elections have been made in 

  

 Page 7 

 
this Section 2.23, in which case such elections will apply. For any Plan Year beginning after December 31, 1998, for which the Employer elects to
apply the rules of Section 410(b)(4)(B) of the Code in determining whether Section 401(k)(3)(A)(1) of the Code is satisfied, the Employer may elect when calculating the Maximum Contribution Rate to exclude those Employees who are not
Highly Compensated Employees and have not satisfied the minimum age and service requirements then in effect under Section 410(a)(1)(A) of the Code. 
  

	2.24	“Maximum Deferral Rate” means, for each Plan Year, the average of the Actual Deferral Rates for all Highly Compensated Employees which either:

  

	 	(a)	is not greater than the product of 1.25 and the average of the Actual Deferral Rates for all Employees who are eligible to have Deferred Contributions made on their behalf and who
are not Highly Compensated for the Plan Year; or 

  

	 	(b)	is not greater than the lesser of: 

  

	 	(1)	the sum of the average of the Actual Deferral Rates for all Employees who are eligible to have Deferred Contributions made on their behalf and who are not Highly Compensated
Employees for such Plan Year, plus two (2) percentage points; and 

  

	 	(2)	the product of the average of the Actual Deferral Rates for all Employees who are eligible to have Deferred Contributions made on their behalf and who are not Highly Compensated
Employees for the Plan Year, and two (2). 

 For the purposes of this Section 2.24, the provisions of
Section 401(k)(3) of the Code and Treasury Regulations 1.401(k)-1(b) are incorporated herein by reference and supersede the provisions of this Section 2.24, except where elections have been made in this Section 2.24, in which case
such elections will apply. For any Plan Year beginning after December 31, 1998, for which the Employer elects to apply the rules of Section 410(b)(4)(B) of the Code in determining whether Section 401(k)(3)(A)(1) of the Code is
satisfied, the Employer may elect when calculating the Maximum Deferral Rate to exclude those Employees who are not Highly Compensated Employees and have not satisfied the minimum age and service requirements then in effect under
Section 410(a)(1)(A) of the Code. 
  

	2.25	“Named Fiduciary” shall mean the Plan Administrator. 

  

	2.26	“Normal Retirement Date” shall mean a Participant’s 65th birthday. 

  

	2.27	“Participant” shall mean a Participant in a Predecessor Plan on December 31, 1996, and an Employee who meets the eligibility requirements set forth in Article
3 hereof and who has taken all of the steps required by said Article 3. 

  

 Page 8 

	2.28	“Participant Contributions” shall mean Contributions made by Participants pursuant to Section 4.2(b) hereof and the similar Contributions made by Participants
under a Predecessor Plan. 

  

	2.29	“Participant Contributions Account” shall mean that portion of a Participant’s interest in this Plan which is attributable to his Participant Contributions.

  

	2.30	“Participation Service” shall mean the earlier of 

  

	 	(a)	the completion of one year of continuous service with the Affiliated Companies, or 

  

	 	(b)	a 12-month period determined from the Employee’s Employment Commencement Date (or any subsequent 12-consecutive-month period beginning on the first anniversary of the
Employee’s Employment Commencement Date and succeeding anniversaries thereof) during which the Employee has not less than 1000 Hours of Service; 

 provided that an applicable collective bargaining agreement may provide for a shorter period of Participation Service for Employees covered thereby. For purposes of this Section and Section 3.2, “Employment
Commencement Date” shall mean the first date on which the Employee earns an Hour of Service, or if reemployed following a one-year break in service, the first date after such one-year break in service on which the Employee earns an Hour of
Service. 
  

	2.31	“Participating Company” shall mean every corporation which is an Affiliated Company which has adopted this Plan pursuant to Article 13. 

  

	2.32	“Plan” shall mean The Burlington Northern and Santa Fe Railway Company Non-Salaried Employees 401(k) Retirement Plan set forth in and by this document and all
subsequent amendments thereto. 

  

	2.33	“Plan Administrator” shall mean the Employee Benefits Committee which shall be a committee of at least three persons appointed by the Chief Executive Officer of the
Company to serve as Plan Administrator. 

  

	2.34	“Plan Year” shall mean the calendar year. 

  

	2.35	“Qualified Joint and Survivor Annuity” shall mean an annuity for the life of the Participant with a survivor annuity for the life of his Spouse which is neither
(i) less than one-half, nor (ii) greater than, the amount of the annuity payable for the joint lives of the Participant and his Spouse. For all purposes of the Plan, a person will be considered as a “Spouse” of a Participant as
of any date only if the Participant and such person are married in a religious or civil ceremony recognized under the laws of the state where the marriage was contracted and the marriage remains legally effective. 

  

 Page 9 

	2.36	“Rollover Account” shall mean a Participant’s interest in the Plan attributable to Rollover Contributions made on his behalf to the Plan or a Predecessor Plan.

  

	2.37	“Spouse” shall mean, as of any date with respect to a Participant, any person who, as of such date, is married to the Participant pursuant to a religious or civil
ceremony recognized under the laws of the state where the marriage was contracted and the marriage remains legally effective. 

  

	2.38	“Total Disability” shall mean a Participant’s permanent and total incapacity for engaging in any employment for a Participating Company for physical or mental
reasons. Disability shall be deemed to exist only when a written application has been filed with the Company or its designee by or on behalf of a Participant and when such Participant is on a continuous medical leave of absence for a period of at
least six months and such total disability is certified to the Company or its designee by a licensed physician approved by the Company or its designee. 

  

	2.39	“Trustee” shall mean the trustee under any trust agreement established between the Company and the Trustee for the purpose of implementing the Plan, or a legal
reserve life insurance company organized or incorporated under the laws of any one of the United States of America and duly licensed in the jurisdiction specified in Section 13.12 whichever is applicable. Whenever the term Trustee in this Plan
refers to a life insurance company, contributions shall be held and invested pursuant to a group annuity contract where required by law, and the insurer shall not be subject to the rules and requirements generally applicable to trustees of qualified
plans. 

  

	2.40	“Trustee Transfer Account” shall mean a Participant’s interest in the Plan attributable to Trustee Transfers made on his behalf to the Plan or a Predecessor
Plan. 

  

	2.41	“Valuation Date” shall mean each business day on which the New York Stock Exchange is open for business, which shall be used hereunder for purposes of determining
account values. 

  

	2.42	“Vested Employer Contributions Earnings Account” shall mean that portion of a Participant’s interest in this Plan which is attributable to dividends with
respect to Company Stock in the Participant’s Employer Contributions Account which the Participant elects to have reinvested in the Company Stock Fund pursuant to Section 7.5 of the Plan.” 

  

	2.43	“Vesting Service” shall mean the number of Plan Years in which the Employee has at least 1,000 Hours of Service. 

  

	2.44	Number and Gender. The singular form of any word shall include the plural and the masculine gender shall include the feminine wherever necessary for the proper interpretation
of this Plan. 

  

 Page 10 

 ARTICLE 3 - EMPLOYEES ENTITLED TO PARTICIPATE 
  

	3.1	Date of Eligibility. Each Employee of a Participating Company shall be eligible to become a Participant as of the first day of any month after having completed his
Participation Service. 

  

	3.2	Termination Of Employment. In the event any Employee’s employment with a Participating Company is terminated, and such Employee is thereafter rehired, he shall be
eligible for participation as provided below. Termination of employment includes retirement, death, voluntary termination of employment, involuntary discharge without (or upon relinquishment of) any rights of reemployment under any collective
bargaining agreement, unauthorized absence, and a failure to return to active employment by the date on which an authorized leave of absence expires. Upon the reemployment of any person who had previously been employed by an Affiliated Company, the
following rules shall apply in determining participation in the Plan. 

  

	 	(a)	If the reemployed Employee participated in the Plan during his prior period of employment, he shall be entitled to participate in the Plan as of the beginning of the first pay
period of the month following his date of reemployment, and participation shall be retroactive to the date of reemployment. 

  

	 	(b)	If the reemployed Employee was eligible to participate, but was not a participant in the Plan during his prior period of employment, and if he incurred a one-year break in service,
he must meet the requirements of Section 3.1 for participation in the Plan as if he were a new Employee. 

  

	 	(c)	If the reemployed Employee was not eligible to participate in the Plan during his prior period of employment, his prior service shall be taken into account in determining whether he
meets the requirements of Section 3.1 for participation in the Plan unless he incurred a one-year break in service. 

 A
one-year break in service occurs when an Employee has not completed more than 500 Hours of Service in a 12-consecutive-month period beginning on the anniversary of the Employee’s Employment Commencement Date, as defined in Section 2.27,
and ending after his termination of employment. In the case of an Employee who is absent from work due to a leave of absence under the Family and Medical Leave Act of 1993 or a maternity or paternity leave of absence (that is, a leave of absence for
any period (i) by reason of pregnancy of the Employee, (ii) by reason of the birth of a child of the Employee, (iii) by reason of the placement of a child with the Employee in connection with the adoption of such child by such
Employee, or (iv) for purposes of caring for such child for a period beginning immediately following such birth or placement), for purposes of determining whether a one-year break in service has occurred, Hours of Service shall include
(a) the Hours of Service which otherwise would normally have been credited to such Employee but for such absence, or (b) in any case in which such hours cannot be determined, eight hours of service per day of such absence, provided
however, that the total number of hours treated as Hours of Service under this sentence shall not exceed 501 hours. The hours described in the preceding sentence shall be treated as 

  

 Page 11 

	 	 
Hours of Service (i) only in the Plan Year in which the absence from work began if an Employee would be prevented from incurring a one-year break in
service in such Plan Year solely because the period of absence is treated as Hours of Service as provided in the preceding sentence, or (ii) in any other case, in the immediately following Plan Year. No credit will be given pursuant to the
preceding two sentences unless the Employee furnishes to the Plan Administrator timely information to establish that the absence from work is for the reasons referred to in the second sentence of this paragraph and the number days for which there
was such an absence. 

  

	3.3	Participation Requirements. To become a Participant, an Employee must meet the above requirements of this Article and, if required by the Plan Administrator, execute and
deliver to the Participating Company, in accordance with procedures established by each Participating Company and the Plan Administrator, a written election to participate indicating his desire to have a portion of his Compensation contributed to
the Plan as Deferred Contributions or his desire to make Participant Contributions to the Plan. He must specify his chosen rate of Contributions and authorize the Participating Company to make regular payroll deductions of any Participant
Contributions. In addition, the Employee must make an investment election as described in Article 5 hereof. No Employee shall become a Participant until he has met the above requirements. Elections shall be processed by the Participating Companies,
in accordance with procedures established by each Participating Company, including the use of electronic or telephonic means of transmission, as soon as reasonably practicable after their receipt, but will always be effective on the first day of a
month. 

  

 Page 12 

 ARTICLE 4 - CONTRIBUTIONS 
  

	4.1	Investing Contributions. For the purpose of investing contributions under this Plan, the Company shall establish one or more trusts or enter into one or more group annuity
contracts with one or more insurers, or may establish a combination of one or more trusts or insurance contracts. The Company shall have the responsibility for selecting the Trustees hereunder and may select the investment Funds to be offered or may
establish additional or substitute other funds for the investment of contributions and other assets held in the Plan. 

  

	4.2	Contribution Elections. Each Employee who is eligible to participate in the Plan may elect to 

  

	 	(a)	have his Compensation reduced by a whole percentage and have the amount by which his Compensation is reduced contributed to the Plan by his Employer on his behalf as Deferred
Contributions, and 

  

	 	(b)	contribute a whole percentage of his Compensation to the Plan as Participant Contributions; 

 provided that the total amount of Deferred Contributions plus Participant Contributions may not exceed 15 percent of a Participant’s Compensation (or
such other maximum amount provided in an applicable collective bargaining agreement for eligible Employees covered thereby as specified in Supplement A). To the extent permitted by the Plan Administrator, separate elections may be made with respect
to Compensation which is paid annually by a Participating Company and all other Compensation. 
 In addition to the elections provided for in
the preceding sentences of this Section 4.2, each Employee who is eligible to participate in the Plan and who is projected to attain age 50 before the end of a Plan Year is eligible to have his Compensation reduced by a whole percentage and
have the amount by which his Compensation is reduced contributed to the Plan by his Employer on his behalf, provided that the total amount of Contributions elected pursuant to this sentence may not exceed 50 percent of a Participant’s
Compensation. The election provided for in this paragraph, shall not apply to Compensation which is paid annually under an incentive compensation plan of a Participating Company. Contributions elected pursuant to this paragraph or any similar
provision of any other Plan maintained by the Company or an Affiliated Company may not exceed the applicable dollar limit described in Section 414(v)(2)(B)(i) of the Code, as adjusted in accordance with Section 414(v)(2)(C) of the Code.

  

	4.3	Elections. All elections shall apply to Compensation to be received after the election becomes effective. Any eligible Employee who fails to properly complete an election in
a timely manner shall be deemed to have elected to have all of his Compensation included in his regular paycheck. 

  

	4.4	 Employer Contributions. To the extent provided for in a collective bargaining agreement applicable to a Participant, each Participating Company shall make
Employer 

  

 Page 13 

	 	 
Contributions to the Trustee, without interest, with respect to Participants or former Participants employed by it who have Accounts in the Plan when such
contributions are made, and such contributions shall be credited to each such Participant’s Employer Contributions Account. 

  

	4.5	Participant Contributions By Payroll Deductions. Participant Contributions shall be made by means of payroll deductions, and the amounts so deducted shall be paid no less
frequently than monthly or as soon as reasonably practicable without interest to the Trustee by the Participating Companies and shall be credited to the Participant’s Participant Contributions Account. 

  

	4.6	Suspension of Contributions and Changes in Contribution Rates. A Participant may elect to suspend his Contributions or change his rate or rates of Contributions on any day,
but a change shall not be effective more frequently than twice in a calendar month. A Participant’s election to suspend or change his rate of Contributions must be made in accordance with procedures established by the Plan Administrator.

  

	4.7	Resumption of Contributions. If the Participant elects to suspend all of his Contributions, he may elect to resume Contributions subject to the limitations contained in
Section 4.16 of this Article. The election to resume contributions must be made in accordance with procedures established by the Plan Administrator and shall be processed as soon as reasonably practical. 

  

	4.8	Administrative Costs. The Company may require the Participating Companies to make additional contributions hereunder sufficient to defray the expenses of administering this
Plan, including any expense charges or fees of the Trustee other than Trustee charges or expenses attributable to the operating of the Funds described in Section 5. 1. 

  

	4.9	Transfer of Accounts To and From Other Plans. Subject to such limitations as the Plan Administrator may impose, Participants may transfer accounts in the Plan to a Plan
maintained by an Affiliated Company which includes a qualified cash or deferred arrangement under Section 401(k) of the Code, provided that such transfer shall occur only so long as the transfer to such other plan meets the requirements of
Section 401 (a) of the Code. Subject to such limitations as the Plan Administrator may impose, Participants may transfer accounts in a Plan maintained by an Affiliated Company which includes a qualified cash or deferred arrangement under
Section 401(k) of the Code to the Plan provided that such transfer shall occur only so long as the transfer from such other plan meets the requirements of Section 401(a) of the Code. 

  

	4.10	Limitation of Deferred Contributions for Highly Compensated Employees. 

  

	 	(a)	 Qualification under Section 401(k) of the Code. Deferred Contributions for any Plan Year shall not exceed the maximum amount permitted under
Section 401(k) of the Code with respect to a qualified cash or deferred arrangement, which limitation shall be determined and administered under the procedures set forth below. The Plan Administrator shall establish such rules as it may deem
necessary and appropriate to assure that the Plan and contributions thereunder 

  

 Page 14 

	 	 
satisfy the requirements of a qualified cash or deferred arrangement under Section 401(k) of the Code. If the Plan Administrator determines that the
limitations set forth in this section would be exceeded for the Plan Year, then the Plan Administrator may prospectively reduce the maximum percentage amount of Deferred Contributions of each Highly Compensated Employee whose Deferred Contribution
percentage is more than such maximum. The Plan Administrator shall have the authority to establish a lower maximum percentage amount of Deferred Contributions if, in the discretion of the Plan Administrator, this would be beneficial to the Plan by
ensuring compliance with the provisions of Section 401(k)(3)(A) of the Code. The reduced percentage for each such Highly Compensated Employee shall be substituted for his actual elected percentages and shall represent the percentage of his
Compensation that shall be paid into the Plan on his behalf. The amount of any reduction which is necessary shall be included in the Participant’s regular paycheck or, in the case of Deferred Contributions and at the election of the
Participant, contributed to the Plan as Participant Contributions. 

  

	 	(b)	Limitation on Deferred Contributions. Notwithstanding any other provisions of this Plan, for any Plan Year the Deferred Contributions for any Highly Compensated Employee
shall not exceed the amount permitted under Subsection (c). 

  

	 	(c)	Application of Limitation. If, for any Plan Year, the average of the Actual Deferral Rates for the group of Highly Compensated Employees exceeds the Maximum Deferral Rate
(called the “Excess Contribution”), the Plan Administrator shall reduce the Deferred Contributions for the Plan Year of such Highly Compensated Employee or Employees whose Deferred Contributions are the highest in the following manner:

  

	 	(1)	the amount of such Excess Contributions which must be distributed (or which may, in the discretion of the Plan Administrator be recharacterized) (called the “Distribution
Amount”) shall be determined in the following manner: 

  

	 	(A)	Reduce the contribution percentage of each Highly Compensated Employee whose contribution percentage (stated in absolute terms) is the greatest by one-hundredth (1/100) of one
percentage point. 

  

	 	(B)	If any Excess Contribution remains, the contribution percentage of each Highly Compensated Employee whose contribution percentage (stated in absolute terms) is the greatest
(including the contribution percentage of any Highly Compensated Employee whose contribution percentage was adjusted under subparagraph (A)) shall be reduced by one-hundredth (1/100) of one percentage point. 

  

 Page 15 

	 	(C)	If any Excess Contribution remains, the procedures of subparagraph (B) shall be repeated until such Excess Contribution shall have been eliminated. 

  

	 	(D)	The sum of the dollar amounts necessary to reduce the percentages pursuant to subparagraphs (A) through (C) shall be the Distribution Amount. 

  

	 	(2)	The Deferred Contributions of the Highly Compensated Employee or Employees with the highest dollar amount of such contributions shall be reduced by the lesser of the amount required
to 

  

	 	(A)	cause the dollar amount of such Highly Compensated Employee’s Deferred Contributions to equal the dollar amount of the Deferred Contributions of the Highly Compensated Employee
with the next highest dollar amount of such contributions, or 

  

	 	(B)	the amount necessary to reduce the Distribution Amount to zero. 

  

	 	(3)	If any Distribution Amount remains, the procedure set forth in subparagraph (2) shall be repeated until the Distribution Amount is reduced to zero. 

  

	 	(4)	No further reductions shall be required after the Distribution Amount is reduced to zero, regardless of whether or not the average of the Actual Deferral Rates for the group of
Highly Compensated Eligible Employees continues to exceed the Maximum Deferral Rate. 

 Any Excess Contributions (and any
earnings allocable to such contributions) required to be distributed pursuant to the foregoing provisions of this Subsection (c) shall be distributed, if possible, to the Highly Compensated Employee for whom contributed within two and one-half
(2 1/2) months after the close of the Plan Year for which contributed and in no event later than twelve
(12) months following the close of such Plan Year; provided, however, that such amount shall be reduced by any Deferred Contributions previously distributed to such Participant under Section 4.16 for the calendar year ending with or within
the Plan Year. 
  

	 	(d)	Fail-Safe Contribution. Notwithstanding the procedures set forth in Section 4.10(c) above, if an adjustment of Deferred Contributions is required as provided herein for
any Plan Year, the Participating Company shall have the option of authorizing an additional Employer Contribution (which satisfies the requirements of Sections 401(k)(2)(B) and (C) of the Code and which shall be credited to the Deferred
Contribution Account of a Participant) to be made on behalf of any group of Participants so as to cause either of the tests of Section 2.20 to be met. The decision of the Participating Company in this regard shall be final and shall not be
subject to question by the Trustee, the Plan Administrator or by any Participant or group of Participants. 

  

 Page 16 

	 	(e)	Permissive Aggregation. The Plan Administrator may permissively aggregate the provisions of this Section 4.10 with similar provisions of a related plan or restructure
this Plan or permissibly aggregated plan in the manner provided under Treasury Regulations for purposes of determining whether cash or deferred arrangements satisfy Sections 401(a)(4), 410(b) and 401(k) of the Code. 

  

	 	(f)	Incorporation by Reference. For the purposes of this Section 4.10, the provisions of Section 401(k)(3) of the Code and Treasury Regulation Section 401(k)-1 are
incorporated herein by reference and supersede the provisions of this Section 4.10, except where elections have been made in this Section 4.10, in which case such elections will apply. 

  

	 	(g)	Other Adjustment Procedures. If the application of the limitations in this Section 4.10 results in a reduction of previously contributed Deferred Contributions on behalf
of Highly Compensated Employees, Employer Contributions (and any income allocable to such contributions) allocable with respect thereto (prior to such reduction) which are not distributed under Subsection 4.11(c) shall be forfeited.

  

	4.11	Limitation on Employer Contributions for Highly Compensated Eligible Employees. The provisions of this Section 4.11 shall apply to the extent and only to the extent
necessary to comply with the Code and applicable Treasury Regulations. 

  

	 	(a)	Qualification under Section 401(m) of the Code. Employer Contributions and Participant Contributions for any Plan Year (to the extent not used to comply with the
limitations of Subsection 4.11(b)) shall not exceed the maximum amount permitted under Section 401(m) of the Code, which limitation shall be determined and administered under the procedures set forth below. The Plan Administrator shall
establish such rules as it may determine necessary and appropriate to assure that the Plan and Employer Contributions satisfy the requirements of Section 401(m) of the Code. If the Plan Administrator determines that the limitations set forth in
this section would be exceeded for the Plan Year, then the Plan Administrator may prospectively reduce the maximum percentage amount of Participant Contributions and, if necessary, Employer Contributions of each Highly Compensated Employee whose
percentage of Participant Contributions and Employer Contributions is more than such maximum. The Plan Administrator shall have the authority to establish a lower maximum percentage amount of Participant Contributions and, if necessary, Employer
Contributions if, in the discretion of the Plan Administrator, this would be beneficial to the Plan by ensuring compliance with the provisions of Section 401(m)(2) of the Code. The reduced percentage for each such Highly Compensated Employee
shall be substituted for his actual elected percentages and shall represent the percentage of his Compensation that shall be paid into the Plan on his behalf. The amount of any reduction in Participant Contributions which is necessary shall be
included in the Participant’s regular paycheck. 

  

 Page 17 

	 	(b)	Limitation on Employer Contributions. Notwithstanding any other provisions of this Plan, for any Plan Year the Employer Contributions and Participant Contributions for any
Highly Compensated Employee shall not exceed the amount permitted under Subsection (c). 

  

	 	(c)	Application of Limitation. If, for any Plan Year, the average of the Actual Contribution Rates for the group of Highly Compensated Employees exceeds the Maximum Contribution
Rate (called the “Excess Aggregate Contribution”), the Plan Administrator shall reduce the Participant Contributions and, if necessary, the Employer Contributions for the Plan Year of such Highly Compensated Employees whose
Aggregate Contributions are the highest in the following manner: 

  

	 	(1)	the amount of such Excess Aggregate Contributions which must be distributed (called the “Distribution Amount”) shall be determined in the following manner:

  

	 	(A)	Reduce the Participant Contributions percentage and, if necessary, the Employer Contribution percentage of each Highly Compensated Employee whose contribution percentage (stated in
absolute terms) is the greatest by one-hundredth (1/100) of one percentage point. 

  

	 	(B)	If any Excess Aggregate Contribution remains, the Participant Contributions percentage and, if necessary, the Employer Contribution percentage of each Highly Compensated Employee
whose contribution percentage (stated in absolute terms) is the greatest (including the contribution percentage of any Highly Compensated Employee whose contribution percentage was adjusted under subparagraph (A)) shall be reduced by one-hundredth
(1/100) of one percentage point. 

  

	 	(C)	If any Excess Aggregate Contribution remains, the procedures of subparagraph (B) shall be repeated until such Excess Aggregate Contribution shall have been eliminated.

  

	 	(D)	The sum of the dollar amounts necessary to reduce the percentages pursuant to subparagraphs (A) through (C) shall be the Distribution Amount. 

  

	 	(2)	 The Aggregate Contributions of the Highly Compensated Employees with the highest dollar amount of such contributions shall be reduced by the lesser of the amount
required to (i) cause the dollar amount of such Highly 

  

 Page 18 

	 	 
Compensated Employee’s Aggregate Contributions to equal the dollar amount of the Aggregate Contributions of the Highly Compensated Employee with the
next highest dollar amount of such contributions, or (ii) the amount necessary to reduce the Distribution Amount to zero. 

  

	 	(3)	If any Distribution Amount remains, the procedure set forth in subparagraph (B) shall be repeated until the Distribution Amount is reduced to zero. 

  

	 	(4)	No further reductions shall be required after the Distribution Amount is reduced to zero, regardless of whether or not the average of the Actual Contribution Rates for the group of
Highly Compensated Employees continues to exceed the Maximum Contribution Rate. 

 Any Excess Aggregate Contributions (and any
earnings allocable to such contributions) required to be distributed pursuant to the foregoing provisions of this Subsection (c) from Participant Contributions and, if necessary, from Employer Contributions to the extent vested, shall be
distributed to the Highly Compensated Employee for whom contributed. Distribution shall occur, if possible, within two and one-half (2 1/2) months after the close of the Plan Year for which contributed but in no event later than twelve (12) months following the close of such Plan Year. Any such Excess Aggregate Contributions (and any income allocable
to such contributions) which are not vested shall be forfeited. 
  

	 	(d)	Fail-Safe Contribution. Notwithstanding the procedures set forth in Section 4.11(c) above, if an adjustment of Employer Contributions is required as provided herein for
any Plan Year, the Participating Company shall have the option of authorizing an additional Employer Contribution (which satisfies the requirements of Sections 401(k)(2)(B) and (C) of the Code and which shall be credited to the
Participant’s Employer Contributions Account) to be made on behalf of any group of Participants so as to cause either of the tests of Section 2.19 to be met. The decision of the Participating Company in this regard shall be final and shall
not be subject to question by the Trustee, the Plan Administrator or by any Participant or group of Participants. 

  

	 	(e)	Permissive Aggregation. The Committee may permissively aggregate the provisions of this Section 4.11 with similar provisions of a Related Plan or restructure this Plan
or such permissively aggregated plan in the manner provided under Treasury Regulations for purposes of determining whether cash or deferred arrangements satisfy Sections 401(a)(4), 410(b) and 401(m) of the Code. 

  

	 	(f)	Incorporation by Reference. For the purposes of this Section 4.11, the provisions of Section 401(m) of the Code and Treasury Regulation Section 1.401(m)-1 are
incorporated herein by reference and supersede the provisions of this Section 4.11, except where elections have been made in this Section 4.11, in which case such elections will apply. 

  

 Page 19 

	4.12	Determination of Earnings. For purposes of determining earnings allocable to (a) Excess Contributions under Section 4.10(c), or (b) Excess Aggregate
Contributions under Section 4.11(c), earnings shall be calculated on a reasonable basis as determined by the Plan Administrator or in accordance with Treas. Reg. Sections 1.401(m)-1(e)(3)(ii)(B) and 1.401(k)-1(f)(40(ii)(B) or as follows:

 

 
  

					
	where:
			
	E	 	=	 	the applicable excess amount,
			
	G	 	=	 	the net gain or loss for the Plan Year in the Participant’s affected Accounts,
			
	AB	 	=	 	the total value of the Participant’s affected Accounts, determined as of the end of the Plan Year being corrected,
			
	M	 	=	 	the number of full months from the Plan Year end to the date the excess amount is paid, plus one for the month during which payment is to be made if payment will occur after the 15th of that
month.

  

	4.13	Incorporation by Reference. The provisions of this Article 4 are intended to satisfy the requirements of Sections 401(k)(3), (m)(2), and (m)(9) and 415 of the Code and
Treasury Regulations Sections 1.401(k)-1(b), 1.401(m)-1(b) and, for purposes of this Article 4, the provisions of Sections 401(k)(3), (m)(2), and (m)(9) and 415 of the Code and Treasury Regulations Sections 1.401(k)-1(b), 1.401(m)-1(b) are
incorporated herein by reference and supersede the provisions of this Article 4, except where elections have been made in this Article 4, in which case such elections will apply. 

  

	4.14	Pursuant to Treasury Regulation Section 1.401(k)-1(g)(11)(ii)(B) the provisions of this Article shall generally be applied separately with respect to each collective bargaining
unit. At the option of the Employer, however, two or more separate collective bargaining units can be treated as a single collective bargaining unit, provided that the combinations of units are determined on a basis that is reasonable and reasonably
consistent from year to year. 

  

	4.15	Qualified Separate Line of Business. The Committee in its sole discretion may apply the provisions of this Article separately with respect to each qualified separate line of
business, as defined in Section 414(r) of the Code. 

  

	4.16	 Maximum Contributions. Notwithstanding anything contained herein to the contrary, the Deferred Contributions made to a Participant’s Deferred
Contributions Account plus any amount that a Participant elects to defer under any other qualified cash or deferred 

  

 Page 20 

 
arrangement for any Plan Year shall not exceed the Contribution Dollar Limit, and the total contributions made and forfeitures allocated to the Employer
Contributions, Participant Contributions and Deferred Contributions Accounts of a Participant for any Plan Year shall not exceed the lessor of $40,000, or 100% of the Participant’s compensation as defined in Section 415(c)(3) of the Code.
The Contribution Dollar Limit and $40,000 limitations are subject to cost-of-living adjustments made by the Secretary of the Treasury or his delegate. 
 If for any Plan Year the limitations described in above paragraph would be exceeded with respect to any Participant, the Annual Additions shall be adjusted in the following sequence, but only to the extent necessary
to reduce the Annual Additions to the level permitted. 
  

	 	(a)	The Participant’s Deferred Contributions shall be reduced as provided in Section 4.17. 

  

	 	(b)	If, after the adjustment in (a), there is an excess amount with respect to a Participant for a Plan Year, such excess amount shall be held unallocated in a suspense account. The
suspense account will be applied to reduce future Employer Contributions for all Participants in the next Plan Year, and in each succeeding Plan Year, if necessary. The suspense account will participate in the allocation of the investment gains and
losses of the Fund (and the value of such an account will not be taken into account in valuing other Accounts under the Plan). 

  

	 	(c)	Notwithstanding the previous provisions of this Section 4.16, Deferred Contributions may be distributed, Participant Contributions may be returned, and gains attributable to
such Deferred Contributions and Participant Contributions may be distributed to the extent that the distribution or return would reduce the excess amounts in the Participant’s Account. 

  

	4.17	Return of Excess Annual Additions, Deferrals and Contributions. 

  

	 	(a)	If a Participant’s Deferred Contributions cause the annual additions allocated to a Participant’s Account to exceed the limit imposed by Section 4.16, such excess
contributions (plus any gains thereon) will be returned to the Participant in the following order: (i) Deferred Contributions for which no Employer Contributions were made; and (ii) Deferred Contributions for which Employer Contributions
were made. Contributions returned pursuant to this subsection (a) will be disregarded in applying the limits imposed by Sections 4.10 and 4.11. 

  

	 	(b)	After any excess annual additions (plus or minus any gains or losses thereon) with respect to a Plan Year have been distributed as provided in subsection (a), above, if a
Participant’s aggregate elective deferrals (as defined in Section 402(g)(3) of the Code) with respect to a Plan Year exceed the Contribution Dollar Limit, the following rules will apply to such excess (the Participant’s “excess
deferrals”): 

  

 Page 21 

	 	(1)	Not later than the first March 15 following the close of the Plan Year, the Participant may allocate to the Plan all or any portion of the Participant’s excess deferrals
for the Plan Year (provided that the amount of the excess deferrals allocated to the Plan will not exceed the amount of the Participant’s Deferred Contributions to the Plan for the Plan Year that have not been withdrawn or distributed) and will
notify the Plan Administrator of any amount allocated to the Plan. 

  

	 	(2)	If excess deferrals have been made to the Plan on behalf of a Participant for a Plan Year, the Participant will be deemed to have allocated such excess deferrals to the Plan
pursuant to subsection (b)(1), above, and the Plan will distribute such excess deferrals pursuant to subsection (b)(3), below. 

  

	 	(3)	As soon as practicable, but in no event later than the first April 15th following the close of the Plan Year, the Plan will distribute to the Participant the amount allocated
or deemed allocated to the Plan under subsection (b)(1) or (b)(2), above (plus or minus any gains or losses thereon). The distribution described in this subsection (b)(3) will be made notwithstanding any other provision of the Plan.

  

	 	(c)	After any excess annual additions (plus or minus any gains or losses thereon) with respect to a Plan Year have been distributed as provided in subsection (a), above, after any
excess deferrals (plus or minus any gains or losses thereon) with respect to a Plan Year have been distributed as provided in subsection (b) above, if the actual deferral percentage of Highly Compensated Employees exceeds the limit imposed by
Section 4.10, the distribution rules of Section 4.10 will apply. 

  

	 	(d)	If a Participant’s Deferred Contributions (plus or minus any gains or losses thereon) are returned to him pursuant to the provisions of this Section 4.17, any Employer
Contributions (plus or minus any gains or losses thereon) with respect to such returned Deferred Contributions will be immediately forfeited. Notwithstanding the preceding sentence, if a Participant’s Deferred Contributions are treated as
Catch-up Contributions, any Employer Contributions (plus or minus any gains or losses thereon) with respect to such Deferred Contributions will (1) be forfeited if such Deferred Contributions are treated as Catch-up Contributions because of the
limit imposed by Section 4.10, or (2) not be forfeited if such Deferred Contributions are treated as Catch-up Contributions because of the Contribution Dollar Limit. Any such forfeitures will be applied to reduce the Company’s
obligation to make Employer Contributions pursuant to Article 9. 

  

	 	(e)	After any excess deferrals (plus or minus any gains or losses thereon), and any excess contributions (plus or minus any gains or losses thereon), with respect to a Plan Year have
been distributed and/or re-characterized, in accordance with subsections (a), (b), (c), and (d) above, if the contribution percentage of Highly Compensated Employees exceeds the actual contribution percentage limit imposed by Section 4.11,
the distribution rules of Section 4.11 will apply. 

 The determination of the excess aggregate contributions under this
subsection (e) for any Plan Year will be made after taking the measures called for by the preceding subsections of this Section 4.17. 
  

 Page 22 

 ARTICLE 5 - INVESTMENT OF CONTRIBUTIONS 
  

	5.1	Investment Choices. Each Participant shall direct the investment of his contributions or interest in the Fund by written direction or other means established by the Plan
Administrator, within the investment options and administrative policies made available by the Plan Administrator from time to time in its discretion, and in accordance with Section 5.2. The continued availability of the investment funds
offered cannot be assured on the same terms as may apply from time to time, and existing investment funds may be discontinued and new funds established by the Plan Administrator from time to time. Each such investment shall be made by the Trustee
subject to the following restrictions and provisions: 

  

	 	(a)	Any portion of an investment fund may be maintained in cash at the discretion of the Trustee pending its permanent investment or distribution. 

  

	 	(b)	The Plan Administrator shall obtain descriptions of the investment choices available for the purpose of informing Participants with respect thereto. The selection of investment
choices is the sole responsibility of each Participant, and no employee or representative of the Company or any Participating Company is authorized to make any recommendation on investment choices. 

  

	 	(c)	Dividends and other distributions received in respect to an investment choice, shall be reinvested in such investment choice and each such Participant’s account shall be
credited with a proportionate number of shares as determined by the Trustee. 

  

	 	(d)	Any such segregated account shall share only in the investment income, gains and losses generated by the investments directed for such account. 

  

	 	(e)	The Trustee shall not be obligated to make a directed investment which would, in the sole discretion of the Trustee, require an investment by the Trustee of more than the amount
which is credited, or to be credited to the account of the Participant. 

  

	 	(f)	This Plan is intended to comply with the requirements of Section 404(c) of ERISA. Pursuant to Section 404(c), (i) the Accounts for the Participant directing
investments shall bear all losses from such investments and the Trustee, Plan Administrator and Affiliated Companies shall be free of any liability arising from such investments, and (ii) the Trustee shall comply with and carry out such
directions without being liable or responsible in any way for any losses or unfavorable results arising therefrom. 

  

	 	(g)	With respect to any investment Fund (other than the Fund sometimes referred to as the “Company Stock Fund” which, except for cash awaiting investment, is invested
exclusively in Company Common Stock), the Trustee will exercise voting, tendering and similar rights appurtenant to a Participant or Beneficiary’s investment in such investment Fund in accordance with the directions of the Plan Administrator.

  

 Page 23 

	 	(h)	The Company Stock Fund is designed to invest primarily in employer securities, provided that Participants shall be permitted to make investment diversification elections which are
sufficient to meet the requirements of Section 401(a)(28)(B) of the Code. The Company Stock Fund shall be invested exclusively in Company Common Stock except for cash awaiting investment. With respect to the Company Stock Fund, the Trustee will
vote (and exercise similar rights, other than the right to tender) shares of qualifying employer securities within the meaning of Section 409(l) of the Code (“Company Stock”) attributable to each Participant’s Account in
accordance with the directions of each Participant or Beneficiary. If a Participant or Beneficiary fails to properly give directions to the Trustee within the appropriate time period, the Trustee will vote (or exercise the similar rights with
respect to) the shares in the same proportion as it votes (or exercise rights with respect to) shares as to which directions have been received. 

  

	 	(i)	The Plan Administrator shall have the discretion to administer the Company Stock Fund in conjunction with other Company Stock funds maintained in other qualified employee benefit
plans sponsored by the Company or an Affiliated Company. 

  

	5.2	Investment Elections. Prior to the date the Employee becomes a Participant hereunder, he must make an investment election which will apply to the investment of all of his
contributions and Accounts. Separate investment elections with respect to Deferred Contributions, Participant Contributions, Employer Contributions or different Accounts may not be made. If a Participant wishes to utilize more than one Fund, he
shall notify the Trustee in accordance with procedures established by the Plan Administrator as to the percentage or amount of his contributions and Accounts to be invested in each Fund. Such percentage or amount must be 1% or a whole percentage.

  

	5.3	Investment Election Limitation. A Participant may elect to change his investment election with respect to contributions to be made hereunder at any time. Such election must
be made in accordance with procedures established by the Plan Administrator and shall be processed as soon as reasonably practicable after receipt. 

  

	5.4	 Valuation of Accounts. The value of a Participant’s Accounts in a Fund will be accounted for using the unit method of accounting unless the Plan
Administrator elects to use share accounting for one or more Funds. When a Participant elects to invest contributions or Accounts into one of the investment Funds, the number of shares credited to the Participant’s Accounts as of the applicable
Valuation Date will be equal to the Participant’s contributions or any amount to be invested whether by intra-plan transfer, direct Rollover or Trustee Transfer to be invested in the investment Fund divided by the price per share of the shares
purchased plus fees and expenses for that Valuation Date by the investment Fund. If a Participant elects to transfer the investment of a Participant’s Accounts out of one of the investment Funds, the amount transferred out of the respective
investment Fund will be equal to the number of shares in that 

  

 Page 24 

 
Participant’s Account that are to be transferred, distributed or withdrawn, as of the Valuation Date that the authorized directions are received by the
Trustee from the Plan Administrator, multiplied by the closing price per share of the shares sold for that Valuation Date on the New York Stock Exchange Composite Transactions Report. Dividends paid on any shares in one of the investment Funds are
allocated on an accrual basis based upon the dividend’s record date and are reinvested in the Fund. Notwithstanding the foregoing, in the event of an extraordinary level of Participant transaction activity or to satisfy Plan administrative
requirements as may be determined in the discretion of the Plan Administrator, the unit value for Participant transactions may be determined by the sale or purchase prices of transactions executed on one or more days following receipt of a
Participant’s direction and based upon the execution prices realized by the Fund. All valuations of Company Stock, if not readily tradable on an established securities market, will be made by an independent appraiser as defined in
Section 401(a)(28)(C) of the Code. 
  

	5.5	Interfund Transfers. A Participant may elect at any time to transfer a whole percentage or a specified whole dollar amount of the value of his Accounts from one Fund to
another. Separate elections to transfer the Participant’s separate Accounts may not be made. The Participant’s election to transfer must be made in accordance with procedures and restrictions established by the Plan Administrator. Such
election shall be processed as soon as reasonably practicable after its receipt. 

  

	5.6	Tender or Exchange Offer. Each present or former Participant (or, in the event of his death, his Beneficiary) shall have the right, to the extent of the number of shares of
Company Stock allocated to his Accounts, to instruct the Trustee in writing as to the manner in which to respond to a tender offer or exchange offer with respect to shares of Company Stock. The Plan Administrator shall use its best efforts timely to
distribute or cause to be distributed to each present or former Participant (or Beneficiary thereof) such information as will be distributed to stockholders of the Company in connection with any such tender offer or exchange offer. Upon timely
receipt of such instructions, the Trustee shall respond as instructed with respect to shares of such Company Stock. The instructions received by the Trustee from Participants shall be held by the Trustee in confidence and shall not be divulged or
released to any person, including officers or employees of the Company or any Affiliated Company. If the Trustee shall not receive timely instructions from a Participant (or Beneficiary thereof) as to the manner in which to respond to such tender
offer or exchange offer, such Participant (or Beneficiary) shall be deemed to have instructed the Trustee not to tender or exchange the Company Stock allocated to his Accounts, and the Trustee shall not tender or exchange any such Company Stock;
provided, however, that the Trustee shall at all times comply with its ERISA fiduciary obligations. Unallocated shares of Company Stock in the Company Stock Account shall be tendered or exchanged in the same proportion as are shares with respect to
which Participants (or Beneficiaries thereof) have the right of direction. 

  

 Page 25 

 ARTICLE 6 – VESTING 
  

	6.1	Vested Interest. A Participant’s interest in his Accounts other than his Employer Contributions Account shall be fully vested at all times. The interest of a Participant
in his Employer Contributions Account shall become fully vested at the earliest of the following dates: 

  

	 	(a)	The date of the Participant’s death while employed by an Affiliated Company. 

  

	 	(b)	The date the Participant incurs a Total Disability while employed by an Affiliated Company. 

  

	 	(c)	The Participant’s Normal Retirement Date while employed by an Affiliated Company. 

  

	 	(d)	The date of termination of this Plan or the date of complete cessation of Employer Contributions hereunder. 

 Prior to the date that the Participant’s interest in his Employer Contributions Account becomes fully vested in accordance with this
Section 6.1, the Participant shall have a vested interest in his Employer Contributions Account in accordance with the following schedule (provided that an applicable collective bargaining agreement may provide for the earlier vesting of
Participants covered thereby: 
  

			
	 Number of Years of Vesting Service
	  	Vested Percentage
	Less than 1 year	  	0%
	1 year but less than 2 years	  	20%
	2 years but less than 3 years	  	40%
	3 years but less than 4 years	  	60%
	4 years but less than 5 years	  	80%
	5 years or more	  	100%

 Notwithstanding the foregoing, a Participant’s interest in his Vested Employer Contributions
Earnings Account shall be fully vested at all times. 
  

	6.2	 Employee Transfers. In the event a Participant transfers from a Participating Company to an Affiliated Company that is not a Participating Company, or from a
non-salaried position to a salaried position with an Affiliated Company, or to a non-salaried position which is subject to a collective bargaining agreement which does not provide for participation in this plan for employees covered by such
collective bargaining agreement, the Participant’s vested interest in his Employer Contributions Account shall be determined as if the Participant had remained an employee of a Participating Company. Further, if a Participant becomes a
participant in another qualified plan maintained by an Affiliated Company that includes a qualified cash or deferred arrangement, then such Participant may at any time thereafter irrevocably elect to have all but not less than all of such
Participant’s Accounts transferred directly to the trustee of such other plan in accordance with procedures established by the Plan Administrator, provided that such 

  

 Page 26 

 
transfer is permitted by such other plan and complies with Sections 401(a) and 414(l) of the Code, and if an employee becomes a Participant, and was formerly
a participant in another qualified plan maintained by an Affiliated Company that includes a qualified cash or deferred arrangement, then such Participant may at any time thereafter irrevocably elect to have the Plan accept a direct transfer of all
but not less than all of such Participant’s account in such other plan in accordance with procedures established by the Plan Administrator, provided that such transfer is permitted by such other plan and complies with Sections 401(a) and 414(l)
of the Code. 
  

	6.3	Nonforfeitable Rights. No amendment to the vesting provisions or merger of another plan into this Plan shall deprive a Participant of his nonforfeitable right accrued under
this Plan or any other plan to the date of any such amendment or merger. In the event of an amendment to the Plan or the merger of another plan into this Plan which directly or indirectly affects the computation of a Participant’s
nonforfeitable percentage under this Plan or another plan, each Participant with at least 3 years of service with an Affiliated Company may irrevocably elect to have his nonforfeitable percentage computed under this Plan without regard to such
amendment or merger. Such election may be made in writing to the Plan Administrator any time after the adoption of any such amendment or merger, provided, however, that the election period shall end no earlier than the latest of 60 days following
the date the amendment or merger is adopted or effective or the date the Participant is given written notification of the amendment or merger by the Company or Plan Administrator. 

  

 Page 27 

 ARTICLE 7 - WITHDRAWALS PRIOR TO TERMINATION OF EMPLOYMENT 
  

	7.1	Participant Contributions Account Withdrawals. A Participant may at any time, but not more frequently than once in a calendar month and only if he has not taken a loan under
Article 15 in the same month, elect to withdraw all or a specified portion of the value of his Participant Contributions Account, less the amount subject to an outstanding loan. Such election must be made in accordance with procedures established by
the Plan Administrator and shall be processed as soon as reasonably practicable and based upon the Valuation Date as of which authorized directions are received by the Trustee from the Plan Administrator. The amount shall be withdrawn on a pro rata
basis from all Funds. 

  

	7.2	Age 59 1/2 Withdrawals. A Participant who has attained age 59 1/2 may at any time, but
not more frequently than once in a calendar month and only if he has not taken a loan under Article 15 in the same month, elect to withdraw all or a specified portion of the value of his Trustee Transfer Account (if any), his Rollover Account (if
any), his Vested Employer Contributions Earnings Account (if any), his vested Employer Contributions Account, his Deferred Contributions Account and his Catch-up Contributions Account (if any), less the amount subject to an outstanding loan,
provided, however, that no such withdrawal shall be permitted unless the Participant Contribution Account is then or has been previously completely withdrawn by the Participant and, that withdrawals shall come from each of the Accounts in the order
stated above until each Account is completely withdrawn before proceeding to the next Account. Such election must be made in accordance with procedures established by the Plan Administrator and shall be processed as soon as reasonably practicable
and based upon the Valuation Date as of which authorized directions are received by the Trustee from the Plan Administrator. The amount shall be withdrawn on a pro rata basis from all Funds. 

  

	7.3	Hardship Withdrawals. A Participant who has not attained age 59 1/2 may at any time, but not more frequently than once a month and only if he has not taken a loan under Article 15 in the same month, request to withdraw an amount equal to his Trustee Transfer Account
(if any), his Rollover Account (if any), his Vested Employer Contributions Earnings Account (if any), his vested Employer Contributions Account, his Deferred Contributions Account and his Catch-up Contributions Account (if any), less the amount
subject to an outstanding loan, provided, however, that no such withdrawal shall be permitted unless the Participant Contributions Account is then or has been previously completely withdrawn by the Participant and, that withdrawals shall come from
each of the Accounts in the order stated above until each account is completely withdrawn before proceeding to the next account. Amounts representing income credited to a Participant’s Deferred Contributions Account after December 31,
1988, may not be withdrawn. 

 The Participant’s request to withdraw under this Section 7.3 must be made in
writing to the Plan Administrator. The basis for the Plan Administrator consenting to or refusing to consent to the Participant’s request shall be that of demonstrated hardship. For purposes of this section a hardship exists only if there is an
immediate and heavy financial need of the Participant and a withdrawal under this section is necessary to satisfy such financial need. The determination of whether a Participant has an immediate and heavy financial need is to be made on the basis of
all relevant facts and circumstances. A financial need shall not fail to qualify as immediate and heavy merely because such need was reasonably foreseeable or voluntarily incurred by the Participant. 
  

 Page 28 

 A withdrawal request will be deemed to be made on account of an immediate and heavy financial need of the
Participant only if the request is on account of: 
  

	 	(a)	Expenses for medical care described in Section 213(d) of the Code previously incurred by the Participant, the Participant’s Spouse, or any dependents of the Participant
(as defined in Section 152 of the Code) or necessary for these persons to obtain medical care described in Section 213(d); 

  

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

  

	 	(c)	Payment of tuition, related educational fees and room and board expenses for the next 12 months of post-secondary education for the Participant, or the Participant’s Spouse,
children, or dependents (as defined in Section 152 of the Code); or 

  

	 	(d)	The need to prevent the eviction of the Participant from his principal residence or foreclosure on the mortgage on the Participant’s principal residence;

  

	 	(e)	Other definitions of deemed immediate and heavy financial needs promulgated by the Commissioner of Internal Revenue through the publication of revenue rulings, notices, and other
documents of general applicability. 

 A withdrawal will not be treated as necessary to satisfy an immediate and heavy financial
need of a Participant unless all of the following requirements are satisfied: 
  

	 	(a)	The Participant states in writing that the distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of an immediate and
heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution utilizing such tax rates and procedures as established by the Plan
Administrator. 

  

	 	(b)	The Participant has obtained all distributions, other than hardship distributions (including cash currently available under Section 7.5), and all nontaxable (at the time of the
loan) loans currently available under all plans maintained by the Employer. 

  

	 	(c)	 In the case of a Participant who receives a distribution under this Section 7.3 in calendar year 2001, Deferred Contributions and Participant Contributions
will be suspended for 6 months after receipt of the hardship withdrawal or until January 1, 2002, if later, and the Participant is prohibited from making elective contributions and employee contributions to all other plans maintained by the
Employer for 6 months after receipt of the hardship distribution or until January 1, 

  

 Page 29 

 
2002, if later. In the case of a Participant who receives a distribution under this Section 7.3 after December 31, 2001, Deferred Contributions and
Participant Contributions will be suspended for 6 months after receipt of the hardship withdrawal, and the Participant is prohibited from making elective contributions and employee contributions to all other plans maintained by the Employer for 6
months after receipt of the hardship distribution. For this purpose the phrase “all other plans maintained by the Employer” means all qualified and nonqualified plans of deferred compensation maintained by the Employer. The phrase includes
a stock option, stock purchase, or similar plan, or a cash or deferred arrangement that is part of a cafeteria plan within the meaning of Section 125 of the Code. However, it does not include the mandatory employee contribution portion of a
defined benefit plan. It also does not include a health or welfare benefit plan, including one that is part of a cafeteria plan within the meaning of Section 125 of the Code. 
 The Plan Administrator may accept the written statement of the Participant as to his financial resources unless it has reason to believe the statement is
in error. No withdrawal from a Participant’s Deferred Contributions Account shall be permitted unless a complete withdrawal of the Participant’s other Accounts is insufficient to defray the hardship expense. 
 Each such withdrawal shall be processed as soon as reasonably practicable and will be given effect as of the Valuation Date that authorized directions are
received by the Trustee from the Plan Administrator. Such withdrawal shall be made on a pro rata basis from all Funds. 
 If a Participant is
married and wishes to make a withdrawal under this section, he must submit to the Plan Administrator his Spouse’s written consent to such distribution, executed and witnessed by a notary public not more than 90 days prior to the distribution.

  

	7.4	Outstanding Loans. Amounts withdrawn by a Participant may not be returned to the Plan. If a Participant has an outstanding Loan pursuant to Article 15, no withdrawal shall be
permitted which would reduce the Participant’s vested interest in his Accounts below the outstanding principal balance of the loan plus any interest to be accrued with respect to such loan. 

  

	7.5	 ESOP Distributions. Unless otherwise established by the Plan Administrator, each Participant in the ESOP at 4:00 p.m. Eastern Standard Time on the third
business day prior to the record date for a dividend by the Company may elect to have such dividend (i) distributed in cash to such Participant, or (ii) reinvested in the Company Stock Fund. Unless otherwise established by the Plan
Administrator, such an election shall be irrevocable with respect to each dividend on the business day which is the third business day prior to the date the Company pays such dividend to its shareholders and may not be changed until after the second
business day after the date the Company pays such dividend to its shareholders. In the absence of an election by a Participant to have a dividend distributed in cash, such Participant shall be deemed to have elected to have such dividend reinvested
in the Company Stock Fund. Any amounts representing 

  

 Page 30 

 
earnings with respect to a Participant’s Employer Contributions Account which are reinvested in the Company Stock Fund pursuant to this Section 7.5
shall be held in the Participant’s Vested Employer Contributions Earnings Account. All other amounts representing earnings with respect to Accounts which are reinvested in the Company Stock Fund shall be held in the Accounts from which such
dividends were earned. 
  

	7.6	Forms of Withdrawals. A withdrawal under Section 7.1, 7.2 or 7.3 shall be in a lump sum in cash or in whole shares of Company Stock or partly in cash and partly in whole
shares of Company Stock. A Participant who elects to receive whole shares of Company Stock in excess of such Participant’s interest in the Company Stock Fund shall be treated as having elected an interfund transfer to the Company Stock Fund in
accordance with Section 5.5 hereof in an amount necessary to provide for such distribution. 

  

 Page 31 

 ARTICLE 8 - DISTRIBUTIONS OTHER THAN WITHDRAWALS 
  

	8.1	Distribution Elections. Upon the termination of a Participant’s employment with all Affiliated Companies on or prior to the Participant’s Normal Retirement Date, or
upon a Participant’s Total Disability on or prior to the Participant’s Normal Retirement Date, the Participant shall be entitled to a distribution of the value of his vested Accounts. Such distribution shall occur as soon as practicable on
or after the Participant’s Normal Retirement Date as of the Valuation Date that authorized distribution directions are received by the Trustee, unless the Participant makes an election pursuant to the following sentence.

 A terminated Participant or a Participant who has incurred a Total Disability may elect to receive or commence receiving a
distribution at any time prior to Normal Retirement Date upon application to the Plan Administrator in accordance with such procedures and standards as it may establish. Such distribution shall occur as of the Valuation Date that authorized
distribution directions are received by the Trustee. 
 If a Participant continues in the employ of a Participating Company beyond his Normal
Retirement Date, distribution of his Accounts shall be deferred until his actual retirement and shall be made as soon as reasonably practicable thereafter as of the Valuation Date that authorized distribution directions are received by the Trustee.

 In no event shall a distribution commence later than April 1 of the calendar year following the later of either (a) the year in
which the Participant attains age 70 1/2 or, (b) the calendar year in which the employee retires. The
immediately preceding sentence notwithstanding, distributions to a 5-percent owner (as defined in Section 416 of the Code) must commence no later than April 1 of the Plan Year following the Plan Year in which he attains age 70 1/2. 
 Payment of a Participant’s benefits shall be in a lump sum in cash or in whole shares of Company Stock or partly in cash and partly in whole shares of Company Stock. A Participant who elects to receive whole
shares of Company Stock in excess of such Participant’s interest in the Company Stock Fund shall be treated as having elected an interfund transfer to the Company Stock Fund in accordance with Section 5.5 hereof in an amount necessary to
provide for such distribution. The payment of a Participant’s benefits may also be in the form of a Trustee Transfer to another qualified plan pursuant to Article 16. In the absence of a timely election by a Participant pursuant to rules
established by the Plan Administrator, the payment of a Participant’s benefits shall be in a lump sum in cash. 
 Notwithstanding the
foregoing provisions of this section, if, following the termination of a Participant’s employment with any and all Participating Companies the value of the Participant’s Accounts does not exceed $5,000, the payment of the
Participant’s benefits shall occur as soon as practicable as of the Valuation Date that authorized distribution directions are received by the Trustee. The payment of a Participant’s benefits may be in the form of a Trustee Transfer to
another qualified plan pursuant to Article 16. In the absence of a timely election by a Participant, the payment of a Participant’s benefits shall be in a lump sum in cash. 
  

 Page 32 

 Notwithstanding any provision herein to the contrary, but subject to the requirements of ERISA and the
Code, any distribution hereunder shall be subject to the terms and conditions of any investment contract or arrangement established with respect to the investment of Plan Assets and may be deferred from one Valuation Date to another Valuation Date
due to administrative necessity, practicality or convenience or due to unforeseen market conditions. 
  

	8.2	Death of a Participant. Upon the death of a Participant prior to the termination of his employment with all Affiliated Companies, a distribution of the deceased
Participant’s Accounts shall be made to his designated Beneficiary. Upon the death of a Participant after termination of his employment with all Affiliated Companies, a distribution of the vested portion of the deceased Participant’s
Accounts, if any, shall be made to his designated Beneficiary. The Participant shall have the unrestricted right to designate the Beneficiary to receive the death benefits to which he is entitled hereunder, and to change any such designation. Each
such designation for death benefits shall be evidenced by a written instrument filed with the Plan Administrator and signed by the Participant. If a Participant is married and wishes to designate a beneficiary other than his Spouse, he must submit
his Spouse’s written consent, executed and witnessed by a plan representative or a notary public. A Beneficiary designation may be revoked or amended only by the completion of a new Beneficiary designation form, provided, however, that if a
Participant’s spouse is named as such Participant’s Beneficiary, and the Participant and such spouse are subsequently divorced, then the designation of the spouse made prior to the divorce shall be null and void. In order to designate a
former spouse as a Beneficiary, a new Beneficiary designation form must be completed. If no such designation is on file with the Plan Administrator at the time of the death of the Participant, or if for any reason such designation is defective, then
the Participant’s Spouse, if living, his children, if living, or his estate, in that order of preference, shall be conclusively deemed to be the Beneficiary designated to receive such benefit. Payment of the death benefits shall be in any
method or methods described in Section 8.1 of this Article as shall be chosen by the Beneficiary. Payment of such death benefits shall be made or shall commence to be made as soon as practicable as of the Valuation Date that authorized
distribution directions are received by the Trustee. 

  

	8.3	Missing Participant. If benefits remain to be paid to a Participant at a time when the Plan Administrator is unable to locate the Participant or his Beneficiary, the Plan
Administrator shall cause the Participant’s benefits to be distributed or paid to the person or persons who can be located in the following priority: 

  

	 	(a)	in the event of a missing Participant, benefits will be distributed to the Participant’s Beneficiary; 

  

	 	(b)	in the event the Participant and all Beneficiaries are missing, benefits will be distributed to the Participant’s Spouse; 

  

 Page 33 

	 	(c)	after unsuccessful attempts have been made by the Plan Administrator to locate persons described in the priority categories set forth above, the benefits of the Participant or of
any Beneficiary will be forfeited, provided that the such benefits shall be reinstated if a claim is made by the Participant or Beneficiary for the forfeited benefit. The amount required to reinstate such benefits shall be charged against the
Plan’s forfeitures, and if insufficient, be made up from additional Employer Contributions. Any benefit which is lost by reason of escheat under applicable state law shall not be treated as a forfeiture. 

 A substitute beneficiary will not be determined under this section with respect to a missing Participant or missing Beneficiary unless the Participant or
Beneficiary, as the case may be, has failed to claim the Participant’s Accounts or notify the Plan Administrator of his whereabouts within three years after the Plan Administrator notifies such Participant or Beneficiary of his entitlement to
benefits at his last post office address filed with the Plan Administrator. 
  

	8.4	Payment Unable To Be Distributed. If the amount of a payment or distribution required to commence on a date determined under this Article cannot be ascertained by such date,
or if it is not possible to make such payment or distribution on such date because the Plan Administrator has been unable to locate the Participant after making reasonable efforts to do so, a payment or distribution retroactive to such date may be
made no later than 60 days after the earliest date on which the amount of such payment or distribution can be ascertained under the Plan or the date on which the Participant is located (whichever is applicable). 

  

	8.5	Valuation Of Accounts. Distributions made in accordance with this Article shall be based on the value of the Participant’s Accounts as of the Valuation Date that
authorized distribution directions are received by the Trustee. 

  

	8.6	Notices Of Distribution. If any distribution under this Plan is one to which Sections 401(a)(11) and 417 of the Code do not apply, such distribution may commence less than 30
days after the notice required under Section 1.411(a)-11(c) of the Income Tax Regulations is given, provided that: 

  

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

  

	 	(b)	the Participant, after receiving the notice, affirmatively elects a distribution. 

  

	8.7	Stock Bonus Distributions. 

  

	 	(a)	Notwithstanding any other provision of the Plan, other than such provisions as require the consent of the Participant and the Participant’s spouse to a distribution with a
present value in excess of $5,000, a Participant may elect to have the portion of the Participant’s Account distributed in which case the following will apply: 

  

 Page 34 

	 	(1)	If the Participant has a termination of employment by reason of the attainment of age sixty-five (65), death, or incurs a Disability, the distribution of such portion of the
Participant’s Accounts will begin not later than one year after the close of the Plan Year in which such event occurs unless the Participant otherwise elects under the provisions of the Plan other than this Section 8.7.

  

	 	(2)	If the Participant has a termination of employment for any reason other than those enumerated in paragraph (1) above, and is not reemployed by the Employer at the end of the
fifth Plan Year following the Plan Year of such termination of employment, distribution of such portion of the Participant’s Accounts will begin not later than one year after the close of the fifth Plan Year following the Plan Year in which the
Participant has a termination of employment unless the Participant otherwise elects under the provisions of this Plan other than this Section 8.7. 

  

	 	(3)	If the Participant has a termination of employment for a reason other than those described enumerated in paragraph (1) above, and is employed by the Employer as of the last day
of the fifth Plan Year following the Plan Year of such termination of employment, distribution to the Participant, prior to any subsequent termination of employment, shall be in accordance with the terms of the Plan other than this Section 8.7.

  

	 	(b)	Notwithstanding any other provisions of the Plan regarding a Participant’s right to exercise a put option, in the case of a distribution of Company Stock which is not readily
tradable on an established securities market, the Plan shall provide the Participant with a put option that complies with the requirements of Section 409(h) of the Code. Such put option shall provide that if an Employee exercises the put
option, the Employer, or the Plan if the Plan so elects, shall repurchase the Company Stock as follows: 

  

	 	(1)	If the distribution constitutes a Total Distribution, payment of the value of a Participant’s Accounts shall be made over a period not exceeding five (5) substantially
equal annual payments. The first installment shall be paid not later than thirty (30) days after the Participant exercises the put option. The Plan will pay a reasonable rate of interest and provide adequate security on amounts not paid after
thirty (30) days. 

  

	 	(2)	If the distribution does not constitute a Total Distribution, the Plan shall pay the Participant an amount equal to the value of the Company Stock repurchased no later than thirty
(30) days after the Participant exercises the put option. 

 For purposes of this section, a “Total Distribution”
means a distribution to a Participant or a Participant’s beneficiary, within one taxable year of such receipt, of the entire balance to the credit of the Participant. 
  

 Page 35 

 ARTICLE 9 - FORFEITURES 
  

	9.1	Forfeiture of Employer Contributions Account. 

  

	 	(a)	Forfeiture Where Payment Commences After a Break in Service. If no payment of a Participant’s vested interest in his Accounts occurs before the Participant incurs a
Break in Service, that portion of the Participant’s Employer Contributions Account in which he was not vested at the date of his termination of employment shall be forfeited as of the completion of a Break in Service. If the Participant is
reemployed as an Employee prior to having incurred a Break in Service, the forfeiture shall not occur. If the Participant is reemployed as an Employee after incurring a Break in Service, the Participant shall be fully vested in that portion of his
Accounts accrued prior to the Break in Service and not forfeited as a result of such Break in Service. 

  

	 	(b)	Forfeiture Where Payment Commences Prior to a Break in Service. If payment of a Participant’s vested interest in his Accounts occurs prior to the occurrence of a Break
in Service, that portion of his Employer Contributions Account which is forfeitable shall be forfeited as of the date when a distribution occurs or commences. Thereafter, if such person is rehired as an Employee prior to incurring a Break in
Service, he shall be entitled to make repayment to the Plan of the full amount distributed to him on or after termination of employment no later than the earlier of (1) the date he incurs a Break in Service commencing after payment of such
person’s vested interest, and (2) the last day of the 5-year period commencing on or after his date of reemployment. Upon making repayment in a single payment of the amount distributed to him, the amount repaid shall be credited to the
Participant’s Accounts from which paid and the forfeiture shall be reinstated to his Employer contributions Account and invested in the same manner as the Account to which it is posted. The amount required to restore such Participant’s
Accounts shall be charged against the Plan’s forfeitures, and if insufficient, be made up from additional Employer Contributions. 

 If the Employee makes the above-described repayment, such repayment shall be considered to be the “investment in the contract” for purposes of Sections 72(c)(1)(A), 72(f) and 402(e)(4)(D)(i) of the Code in relation to the amount
reinstated in his or her Accounts on account of the repayment. 
  

	 	(c)	Forfeiture Account. A forfeiture will be posted, no later than the end of the Plan Year in which the forfeiture arises, to the Forfeiture Account. The Forfeiture Account
shall be invested in such investments as are designated by the Plan Administrator. Except as otherwise provided in Section 12.3, no later than the end of such Plan Year, the Forfeiture Account shall be used in the following order: to reinstate
Employer Contributions Accounts and benefits required to be reinstated pursuant to Section 8.3(c) and to reduce Employer Contributions, as determined by the Plan Administrator, and to pay expenses of the Plan. 

  

 Page 36 

	 	(d)	Break in Service. A Break in Service means the end of five consecutive Plan Years for which a Participant is credited with less than 501 Hours of Service during each Plan
Year. 

 For purposes of the preceding paragraphs, any Plan Year in which a Participant is absent from work on the last day of
the Plan Year, (i) by reason of the pregnancy of the Employee, (ii) by reason of the birth of a child of the Employee, (iii) by reason of the placement of a child with the Employee in connection with adoption of such child by such
Employee, or (iv) for purposes of caring for such child for a period beginning immediately following such birth or placement, shall be disregarded. 
  

 Page 37 

 ARTICLE 10 - ADMINISTRATION 
  

	10.1	Plan Administrator. The Plan shall be administered by the Plan Administrator which shall also be the Named Fiduciary. The Plan Administrator may delegate from time to time
ministerial duties to the chief Human Resources officer of the Company, who may further delegate such duties as may be appropriate. From time to time, the Chairman of the Plan Administrator shall certify to the Trustee, the person or persons
designated by the Plan Administrator to give notifications, instructions or advice to the Trustee. The Plan Administrator shall be entitled to rely upon certificates of or communications from a Participating Company or from the Trustee as to
information pertinent to any calculation or determination under the Plan. 

  

	10.2	Administrative Powers. The Plan Administrator shall have full power and discretionary authority, within the limits provided by the Plan, to administer, construe and interpret
the Plan, to decide all questions of eligibility, and to make all other determinations deemed necessary or advisable for the administration of the Plan, including: 

  

	 	(a)	To determine all questions arising concerning the construction and interpretation of the Plan and in its administration, including, but not by way of limitation, the determination
of the rights or eligibility under the Plan of Employees and Participants and their Beneficiaries; 

  

	 	(b)	To adopt such rules and regulations as it may deem reasonably necessary for the proper and efficient administration of the Plan consistent with its purposes, including rules and
regulations with regard to implementing Participant elections and requests by means other than in writing; 

  

	 	(c)	To enforce the Plan, in accordance with its terms; and 

  

	 	(d)	To do all other acts, in its judgment necessary or desirable, for the proper and advantageous administration of the Plan. 

 The Plan Administrator shall act with or without a meeting by the vote or concurrence of a majority of its members; but no member of the Plan
Administrator who is a Participant shall take part in any Plan Administrator action or any matter that has particular reference to his own interest hereunder. The Plan Administrator shall administer this Plan and discharge its responsibilities
hereunder in a uniform and nondiscriminatory manner as to all Participants. 
  

	10.3	Information To Participants. The Plan Administrator shall see that books of account are kept which shall show all receipts and disbursements and a complete record of the
operation of the Plan, including records of the Accounts of individual Participants. At least once in each year, the Plan Administrator shall cause to be furnished to each Participant a statement indicating on the basis of the latest available
information the status of the Participant’s Accounts. 

  

 Page 38 

	10.4	Direction To Trustee. The Plan Administrator will direct the Trustee to make investments in the Funds in accordance with the applicable contract or contracts and the
investment selections made by the Participants pursuant to Article 5 hereof. 

  

	10.5	Requests To Trustee. In any case where the provisions of this Plan require the consent or approval by the Plan Administrator of an election or request made by an Employee,
Participant or Beneficiary in order to make such election or request effective, the Plan Administrator shall act on such election or request as promptly as shall be reasonable in the circumstances. In any case where action by the Trustee is
necessary in order to make operative an effective election or request made by an Employee, Participant or Beneficiary, it shall be the responsibility of the Plan Administrator to transmit such election or request to the Trustee in writing and as
promptly as shall be reasonable in the circumstances. The Trustee shall not be obliged to take action with respect to any particular election or request unless the Trustee shall have received the election or request in such form and detail as shall
reasonably be required by the Trustee. 

  

	10.6	Employment Of Advisors and Staff. The Plan Administrator may employ accountants, legal counsel, consultants, and any other persons or organizations it deems necessary or
proper to assist it in the performance of its duties under the Plan. 

  

	10.7	Fiduciary Duties. The Plan Administrator shall discharge its duties solely in the interest of the Participants and Beneficiaries and for the exclusive purpose of providing
benefits to Participants and their Beneficiaries. They shall discharge their duties with the care, skill, prudence and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters
would use in the conduct of an enterprise of a like character and with the like aims. 

  

	10.8	Indemnification. Except as provided by law, the Participating Companies, its directors, officers, employees and agents and the Plan Administrator, or any of them, shall not
incur any personal liability for the breach of any responsibility, obligation or duty in connection with any act done or omitted to be done in good faith in the management and administration of the Plan and the investment and handling of the
Accounts and shall be indemnified and held harmless by the Participating Companies from and against any such personal liability including all expenses reasonably incurred in its or their defense in case the Participating Companies fail to provide
such defense. 

  

 Page 39 

 ARTICLE 11 - AMENDMENTS 
  

	11.1	Plan Amendments. This Plan may be amended at any time and from time to time by the Chief Executive Officer of the Company or resolution of the Board of Directors of the
Company; however, the Chief Executive Officer of the Company may not amend the Plan in any manner which would increase the level of Participating Company contributions. The Plan, as amended, shall apply to the Participants and Participating
Companies, unless a Participating Company elects to withdraw from the Plan prior to an amendment. Such power of amendment shall under no circumstances include the right to reinvest or otherwise transfer any interest in or to the Accounts, or any
income therefrom, to any Participating Company; nor shall the power of amendment include the right to divest any Participant of the interest in his Accounts to which he would be entitled if he had terminated his service immediately before such
amendment; provided further that the rights, duties or responsibilities of the Trustee shall not be substantially changed without its written consent. Neither shall such power of amendment be exercised in any way which would or could give to any
Participant or Beneficiary any right or thing of exchangeable value in advance of the receipt of distributions hereunder. There shall be no merger or consolidation of part or all of the Plan with, or any transfer of part or all of its assets or
liabilities to, any other plan or trust (“Other Plan”) unless, pursuant to the terms of such merger, consolidation or transfer, each Participant and Beneficiary in the Plan whose interests are so merged, consolidated or transferred into,
with, or to the Other Plan would (if the Other Plan were then terminated) receive a benefit immediately after such merger, consolidation or transfer which would be equal to or greater than the benefit he would have been entitled to receive
immediately before such merger, consolidation or transfer (if the Plan were then terminated). Notwithstanding the foregoing provisions of this section, this Plan may be amended in any manner whatsoever, with prospective or retroactive effect, for
the purpose of qualifying it under, or complying with, any provision of the Code or ERISA. 

  

 Page 40 

 ARTICLE 12 - TERMINATION OF PLAN 
  

	12.1	Termination Of Plan By Participating Company. This Plan may be terminated as to all Participating Companies on any date specified by the Company upon 10 days’ advance
written notice of the termination to the Plan Administrator and the Participating Companies. This Plan may be terminated at any time as to any particular Participating Company, for the following reasons: 

  

	 	(a)	The Participating Company voluntarily terminates this Plan; 

  

	 	(b)	The final and total discontinuance of Participating Company contributions hereunder; 

  

	 	(c)	The legal dissolution, merger, consolidation or reorganization of the Participating Company; 

  

	 	(d)	The filing of a petition in bankruptcy; or 

  

	 	(e)	The date that Participating Company ceases to qualify as an Affiliated Company. Notwithstanding the foregoing, if any of the events described above should occur but some or all of
the Participants employed by a Participating Company are transferred to another Participating Company coincident with or immediately after the occurrence of such event, the Plan as applied to those Participants will automatically continue in effect
without a termination thereof. 

  

	12.2	Vesting Rights. Except as provided for in Article 9 hereof, each Participant and the Beneficiary of each deceased Participant shall be vested with all rights to any balances
in his Accounts as of the date of such termination, and such balances shall be distributed to such persons within a reasonable time. 

  

	12.3	Pro Rata Distribution Of Forfeitures. Any forfeitures which shall have occurred in accordance with Section 9.1 hereof prior to the termination of this Plan but which
shall not have been applied to reduce Employer Contributions hereunder shall be distributed pro rata to those Participants who were Employees of the Participating Company or Companies on the effective date of the termination of this Plan.

  

	12.4	Partial Termination. In the event of a partial termination of this Plan, the provisions of this Article 12 shall apply to each Participant and Beneficiary of each deceased
Participant affected by the partial termination. 

  

 Page 41 

 ARTICLE 13 - MISCELLANEOUS PROVISIONS 
  

	13.1	Interpretation of Plan Provisions. This Plan is created for the exclusive benefit of Employees of the Participating Companies and their Beneficiaries. If any provision of
this Plan is subject to more than one interpretation, then among those interpretations which are possible, that one shall always be given to this Plan and each and every one of its provisions which will be consistent with this Plan being a qualified
plan within the meaning of Section 401 of the Code and ERISA, or as they may be amended or replaced by any sections of the federal law of like intent and purpose. 

  

	13.2	Prohibition On Reversion. Except as provided by the terms of Article 11 hereof, no funds contributed hereunder or any assets of this Plan shall ever revert to, or be used or
enjoyed by, any Participating Company or any successor of any Participating Company, nor shall any such funds or assets ever be used other than for the benefit of the Participants or the Beneficiaries of such Participants. 

 

	13.3	Adoption Of Plan By Affiliated Company. Any Affiliated Company may, with the consent of the Chief Executive Officer, become a Participating Company in the Plan by filing a
duly certified copy of the resolution of its Board of Directors adopting the Plan and executing and delivering such instruments and taking such other action as may be necessary to put the Plan into effect with respect to such Affiliated Company.

  

	13.4	Alienation Of Benefits. No right or interest of any Participant of the Plan shall be assignable or transferable in whole or in part, either directly or by operation of law or
otherwise, including, but in no way limited to, execution, levy, garnishment, attachment, pledge or bankruptcy, and no right or interest of any Participant in the Plan shall be liable for or subject to any obligation or liability of such
Participant, including claims for alimony or the support of any Participant’s Spouse. 

  

	13.5	Qualified Domestic Relations Orders. Notwithstanding any other provisions of this Plan, an alternate payee under a qualified domestic relations order (“QDRO”) as
determined in accordance with Section 206 of ERISA shall be entitled, within 180 days from the date the alternate payee receives written notification that the Company has made such a determination, to elect to receive any benefits to which the
alternate payee is entitled payable in accordance with the distribution provisions set forth in Article 8 of this Plan in full satisfaction of any liability of the Plan to such person. The Plan may retain the Participant’s Accounts in full upon
receipt of notice of a pending QDRO until the final order is submitted or eighteen months has elapsed, whichever is earlier. In the event an alternate payee receives an interest in a Participant’s Accounts pursuant to Section 206 of ERISA,
the alternate payee may direct the investment of such Accounts in the same manner as any Participant, but may not borrow from the Accounts. If a QDRO specifies that an alternate payee is entitled to any portion of a Participant’s Accounts which
have an outstanding loan balance, all outstanding loans shall continue to be held in the Participant’s accounts and shall not be divided between the Participant and alternate payee. 

  

 Page 42 

 Earnings on the benefits awarded the alternate payee by the court order shall accrue between the date
specified for division of the Participant’s Accounts and the date the alternate payee’s Accounts are opened, only to the extent provided in the court order. Payment of the benefits from the alternate payee’s Accounts shall be made or
shall commence to be made as established by court order or if not so specified, as soon as practicable on or after the Participant’s Normal Retirement Date as of the Valuation Date that authorized distribution directions are received by the
Trustee, provided, however, that an alternate payee may elect to receive a distribution at such times and on such terms as are available to a Participant. An alternate payee may make an election pursuant to Article 7 of the Plan. 
  

	13.6	Appeals. Any person claiming entitlement to benefits in an amount other than that received shall have the right after review and denial, in whole or in part, of such claim by
the chief Human Resources officer of the Company to a review of such denial by the Plan Administrator. Such review shall be initiated by the written request therefore by such person filed with the Plan Administrator within 60 days after receipt by
the person of the denial by the chief Human Resources officer of the Company. The written request shall state the nature of the claim, the facts in support thereof and the amount claimed, and may include a demand for a personal hearing before the
Plan Administrator as well as for reasonable access to the pertinent data upon which denial of the claim by the chief Human Resources officer of the Company was based, which demands shall not be unreasonably denied. The Plan Administrator shall
conduct its review of the claim within 60 days after receipt of the written request of such person and furnish, within such time, to the claimant written notice of its decision, including therein specific reasons and references to pertinent Plan
provisions upon which decision is based. 

  

	13.7	Availability of Plan Document. Copies of the Plan and any amendments thereto will be on file at the principal office of each Employer where they may be examined by any
Participant or any other person entitled to benefits under the Plan. 

  

	13.8	Incapacitated Persons. If any person entitled to benefits under the Plan is under a legal disability or, in the Plan Administrator’s opinion, is incapacitated in
any way so as to be unable to manage his or her financial affairs, the Plan Administrator may direct the payment of such benefits to such person’s legal representative or to a relative or friend of such person for such person’s benefit, or
the Plan Administrator may direct the application of such benefits for the benefit of such person in any manner which the Plan Administrator may select that is permitted by federal law and is consistent with the Plan. Any payments made in accordance
with the foregoing provisions of this section shall be a full and complete discharge of any liability for such payments. 

  

	13.9	 Legal Rights Of Participants. None of the establishment of the Plan, any modification thereof, the creation of any fund or account, or the payment of any
benefits shall be construed as giving to any Participant or other person any legal or equitable right against the Employers, the Plan Administrator or any Trustee except as provided herein. Under no circumstances shall the maintenance of this Plan
constitute a contract of employment or shall the terms of employment of any Participant be modified or in any way affected hereby. Accordingly, participation in the Plan will not give any Participant a right to be 

  

 Page 43 

	 	 
retained in the employ of any Employer. Neither the Plan Administrator nor any Employer in any way guarantees any assets of the Plan from loss or
depreciation or any payment to any person. The liability of the Plan Administrator or any Employer as to any payment or distribution of benefits under the Plan is limited to the available assets of the trust fund. 

  

	13.10	Final Judgments. In any action or proceeding regarding any Plan assets, any Plan benefits or the administration of the Plan, employees or former employees of the Employers,
their beneficiaries and any other persons claiming to have an interest in the Plan shall not be necessary parties and shall not be entitled to any notice of process. Any final judgment which is not appealed or appealable and which may be entered in
any such action or proceeding shall be binding and conclusive on the parties hereto and on all persons having or claiming to have any interest in the Plan. To the extent permitted by law, if a legal action is begun against the Plan Administrator, an
Employer, or any Trustee by or on behalf of any person and such action results adversely to such person, or if a legal action arises because of conflicting claims to a Participant’s or other person’s benefit, the cost of the Employers, the
Plan Administrator, or the Trustee of defending the action will be charged to the sums, if any, which were involved in the action or were payable to the Participant or the other person concerned. Acceptance of participation in the Plan shall
constitute a release of the Company, the Employers, the Plan Administrator, any Trustee and their agents from any and all liability and obligation not involving willful misconduct or gross neglect to the extent permitted by applicable law.
Notwithstanding any other provisions of the Plan, if the Plan Administrator is required by a final court order to distribute the benefits of a Participant other than in a manner required under the Plan, then the Plan Administrator shall cause the
Participant’s benefits to be distributed in a manner consistent with such final court order. The Plan Administrator shall not be required to comply with the requirements of a final court order in any action in which the Plan Administrator, a
Trustee, the Plan or the trust was not a party. 

  

	13.11	Plan Provisions Held Illegal or Invalid. If any provisions of the Plan shall be held illegal or invalid for any reason, such illegality shall not affect the remaining
provisions of the Plan, and the Plan shall be construed and enforced as if such illegal and invalid provisions had never been set forth in the Plan. 

  

	13.12	Texas Law. This Plan shall be construed and regulated and its validity and effect and the rights hereunder of all parties interested shall at all times be determined, and
this Plan shall be administered, in accordance with the laws of the State of Texas, subject, however, to applicable provisions of any federal law. 

  

	13.13	Intent. The Participating Companies currently intend that this Plan, as amended from time to time, shall constitute a qualified plan under the provisions of Sections 401(a)
and (k) of the Code, but such tax favorable status is not guaranteed. The Participating Companies intend that this Plan shall continue to be maintained by them for the above purposes indefinitely, subject, however, to the rights reserved to
amend and terminate the Plan as set forth herein. Nothing contained in this Plan shall be construed as disqualifying any Employee of any Participating Company from any benefits under any other plan or program to which such Employee would be entitled
in the absence of this Plan. 

  

 Page 44 

	13.14	Uniformed Services Employment and Reemployment Rights Act. Notwithstanding any provision of this Plan to the contrary, contributions, benefits and service credits with
respect to qualified military service will be provided in accordance with Section 414(u) of the Code. Accordingly, Participants who are absent from employment due to service which is protected under the Uniformed Services Employment and
Reemployment Rights Act and who are reemployed may make Deferred Contributions, and the Employers will make Employer Contributions on behalf of such Participants in accordance with such section of the Code, 

  

	13.15	Application of Compensation Limitation. In the event the Compensation of a Participant for a Plan Year would exceed the maximum limitation on Compensation set forth in
Section 2.7, the Compensation which will be taken into account under the Plan with respect to each payment of Compensation during such year shall be (i) first, an amount equal to seven times any Deferred Contributions made with respect to
each payment of Compensation, to the extent of such Compensation, and (ii) next, with respect to each portion of any payment of Compensation which exceeds the amounts taken into account under (i) above, the full amount of such excess
commencing with the first such payment in such year until the total amount taken into account for the Plan Year equals the maximum limitation amount for such year. 

  

	13.16	Telephonic and Electronic Transmissions Treated as Signed Writings. To the extent any election, direction, response, consent, designation or other action of a Participant,
Beneficiary or other person under the Plan is permitted to be made by telephonic voice response or other telephonic or electronic transmission, such action by or on behalf of the Participant, Beneficiary or other person shall be considered an action
by writing signed by the Participant, Beneficiary or other person for all purposes of the Plan. 

  

 Page 45 

 ARTICLE 14 - TOP HEAVY RULES 
  

	14.1	Top-Heavy Rules. The top-heavy requirements of Section 416 of the Code and Article 14 of the Plan shall not apply in any year beginning after December 31, 2001, in
which the Plan consists solely of a cash or deferred arrangement which meets the requirements of Section 401(k)(12) of the Code and matching contributions with respect to which the requirements of Section 401(m)(11) of the Code are met. If
the Plan is or ever becomes “top-heavy” as determined under Section 14.2, the following special rules shall apply. 

  

	 	(a)	If the Plan is top-heavy for a Plan Year, each Participant who is an employee on the last day of the Plan Year shall receive an allocation of Employer Contributions and forfeitures
equal to the product of 

  

	 	(1)	the Participant’s compensation while an active Participant during the Plan Year, and 

  

	 	(2)	the lesser of 3% or the ratio of Employer Contributions plus Deferred Contributions to compensation with respect to the key employee (as defined in Section 14.3) whose ratio is
highest for the year. 

 For purposes of this section, including the determination of a Participant’s allocation of
Employer Contributions under Section 4.7 if this section applies, compensation shall mean the amount specified in Treasury Regulation Section 1.415-2(d)(2), excluding the amounts specified in Treasury Regulation Section 1.415-2(d)(3),
but including any Deferred Contributions and any amount which is contributed by the Employer and which is not includible in the gross income of the Employee by reason of Section 125 or 132(f)(4) of the Code, provided, however, that compensation
in excess of $150,000 ($200,000, effective January 1, 2002) shall be disregarded. The $150,000 limitation (or the $200,000 limitation) is subject to cost-of-living adjustments made by the Secretary of the Treasury or his delegate. 

All non-key employees who are Participants in the Plan and who have not separated from service by the end of the Plan Year shall receive an allocation
pursuant to this section. 
 A non-key employee who is a Participant shall not fail to receive an allocation pursuant to this subsection
because he fails to elect Deferred Contributions or Employee Contributions for the year. 
 Notwithstanding any other provisions of the Plan,
a non-key employee shall not forfeit any allocations made pursuant to this section because of a withdrawal of Deferred Contributions or Participant Contributions. 
 If a Participant also participates in a defined benefit plan maintained by the Employer or an Affiliated Company which is top-heavy, the minimum allocation percentage specified in this section shall be increased to 5%
of compensation. 

  

 Page 46 

 
This sentence shall not apply to the extent that the Participant participates in any other plan or plans of the Employer or an Affiliated Company which
provide that the defined benefit minimum allocation or benefit applicable to top-heavy plans will be provided by such other plan or plans. 
  

	 	(b)	All Employer-provided benefits shall become fully vested upon completion of three years of Vesting Service. For purposes of determining an Employee’s years of Vesting Service
with the Employer, any service with the Employer shall be disregarded to the extent that such service occurs during a Plan Year when the Plan benefits (within the meaning of Section 410(b) of the Code) no key Employee or former key Employee.

  

	 	(c)	Notwithstanding any provision in the Plan to the contrary, distributions to a key employee must commence no later than April 1 of the Plan Year following the Plan Year in which
he attains age 70 1/2. 

  

	14.2	Definition Of Top-Heavy. This Plan is “top heavy” for a Plan Year, if, as of the last day of the preceding Plan Year, the amount credited to the Accounts of Key
Employees (as defined in Section 14.3) exceeds 60% of the amount credited to the Accounts of all Participants (except former key Employees). If any individual has not performed services for the Employer maintaining the Plan at any time during
the 1-year period ending on the determination date, any accrued benefit for such individual (and the account of such individual) shall not be taken into account. Notwithstanding the foregoing, the Plan shall be top heavy if, as of the determination
date described above, it is included in an “aggregation group” which is a “top heavy group,” as those terms are defined in Section 416(g)(2) of the Code. For purposes of this section, the term “aggregation group”
means each plan of an Affiliated Company in which a key employee is a participant, and each other plan of an Affiliated Company which enables any plan of an Affiliated Company in which a key employee is a participant to meet the requirements of
Sections 401(a)(4) or 410 of the Code. The Company may treat any plan not required to be included in an aggregation group under the preceding sentence as being part of such group if such group would continue to meet the requirements of Sections
401(a)(4) and 410 of the Code with such plan being taken into account. For purposes of determining whether this Plan is top heavy, the aggregate distributions (without interest thereon) made under the Plan to a Participant during the 1-year period
ending on the determination date shall be taken into account if the Participant’s account or benefit is otherwise taken in account in determining whether the Plan is top heavy. In the case of any distribution made for a reason other than
separation from service, death, or disability, the preceding sentence shall be applied by substituting “5-year period” for “1-year period.” 

  

	14.3	Key Employees. A Participant shall be a “key Employee” if, during the Plan Year in question, he is: 

  

	 	(1)	an officer of the Employer having an annual compensation greater than $130,000, as adjusted for cost-of-living changes by the Secretary of the Treasury or his delegate, (but no more
than fifty Employees or, if less, the greater of three Employees or ten percent of all Employees) shall be taken into account, as specified by the Plan Administrator; 

  

	 	(2)	a five percent owner of the Employer; or 

  

	 	(3)	a one percent or more owner of the Employer having an annual compensation from the Employer of more than $150,000. 

  

 Page 47 

 ARTICLE 15 - LOANS 
  

	15.1	Loan Applications. A Participant may borrow from the Plan, subject to the following provisions of this Article 15 and to such additional standards as the Plan Administrator
may adopt, by making prior application to the Plan Administrator. A Participant seeking a loan hereunder must submit a application (hereinafter referred to as the “completed application”) which shall (i) specify the terms pursuant to
which the loan is requested to be made, including the requested effective date, (ii) authorize the repayment of the loan through payroll deductions, (iii) provide such information and documentation as the Plan Administrator shall require,
(iv) include a promissory note, duly executed by the Participant, granting a security interest in his or her entire interest in the Plan to secure the loan, (v) consent to a distribution for tax purposes equal to the amount of loan
principal and interest then owing in the event of a default in the repayment of the loan, and (vi) authorize the payment from his Accounts of reasonable loan processing fees. 

  

	15.2	Loan Requirements. Any loan to a Participant shall be subject to the following requirements: 

  

	 	(a)	The loan when combined with all other Plan loans outstanding may not exceed the lesser of (i) $50,000 or (ii) 50 percent of the value of the Participant’s vested
interest in his Accounts, including the vested portion of the Employer Contributions Account. For purposes of this Section 15.2, the value of a Participant’s vested interest shall be determined as of the last Valuation Date with respect to
which such interest or balance has been calculated at the time that the loan application is submitted. The maximum loan amount of $50,000 otherwise available to a Participant is reduced by the excess, if any, of the highest outstanding balance of
Plan loans to the Participant during the one-year period ending on the day before the loan is made over the outstanding balance of loans from the Plan on the date when the loan is made. 

  

	 	(b)	The loan must be at least $1,000. 

  

	 	(c)	The loan shall provide for a fixed rate of interest for the entire term of the loan. The applicable interest rate for Plan loans shall be the current estimated blended fixed
interest rate for Fixed Investment Fund or the Prime Rate published in the Wall Street Journal at the beginning of the current calendar quarter plus 1%, whichever is higher, provided that the Plan Administrator may in its discretion establish a
different method of establishing the interest rate consistent with the provisions of Section 4975(d)(1) of the Code and other applicable legal requirements. 

  

	 	(d)	The loan may be for any term of months not to exceed 60 months. 

  

	 	(e)	Notwithstanding the 60 month limit in Section 15.2(d), any loan used to acquire or construct any dwelling unit which, within a reasonable time, is to be used as the principal
residence of the Participant may be for any term of months not to exceed 180 months. 

  

 Page 48 

	 	(f)	The term of any loan shall not extend beyond the date on which the Participant attains age 70. 

  

	 	(g)	The Plan Administrator shall establish standards in accordance with ERISA and the Code and such rules as it deems necessary which shall be uniformly applicable to all Participants
similarly situated and shall govern the Plan Administrator’s approval or disapproval of completed applications. The terms for each loan shall be set solely in accordance with this section and such standards adopted by the Plan Administrator in
accordance with Section 15.4. Such standards may prescribe minimum repayment periods, a maximum and minimum loan amount (within the limitations specified above) and other relevant factors. 

  

	 	(h)	No Participant shall have more than two Plan loans outstanding at any time, and no more than one loan may be taken in a calendar month, 

  

	 	(i)	Except as otherwise provided by the Plan Administrator, a Participant may not take a loan in the same month in which a withdrawal request is submitted or a distribution made.

  

	 	(j)	Loan repayments will be suspended under this Plan as permitted under Section 414(u)(4) of the Code. 

  

	15.3	Repayment Of Plan Loans. A Promissory Note shall be required for a loan as set forth below. 

  

	 	(a)	Each loan shall be evidenced by a promissory note executed by the Participant and payable to the Trustee, due and payable in full not later than the earliest of (i) a fixed
maturity date meeting the requirements of Section 15.2(d) or (e) above; (ii) the Participant’s death; or (iii) the time which the Participant ceases to be an Employee. 

  

	 	(b)	The promissory note shall provide for the payment of equal monthly installments of principal and interest on the unpaid balance of principal at the fixed annual rate set forth in
Section 15.2(c) on the date the note is executed. The note shall further provide that the monthly payments shall be through payroll deductions each pay period. 

  

	 	(c)	The promissory note shall evidence such additional terms as are required by this Section 15.2 or by the Plan Administrator. 

  

	15.4	Loan Application Approval. The Plan Administrator or its delegate shall, in accordance with its established standards, review and approve or disapprove a completed
application as soon as practicable after its receipt thereof, and shall promptly notify the applying Participant of such approval or disapproval. 

  

 Page 49 

	15.5	Borrowing Sequence. A Participant shall first borrow from his available Participant Contributions Account. If the Participant’s Participant Contributions Account is not
sufficient to fund the loan, the Participant shall next borrow from his Trustee Transfer Account (if any), his Rollover Account (if any), his Vested Employer Contributions Earnings Account, his vested Employer Contributions Account, his Deferred
Contributions Account and his Catch-up Contributions Account (if any). The loan shall come from each of the Accounts in the order stated above until each Account is withdrawn before proceeding to the next Account, except to the extent that market
fluctuations cause residual balances to remain in an Account after its depletion. A Participant may borrow from any Fund or pro rata across all funds. 

  

	15.6	Funding Of Loans. Each loan shall be made only from the Accounts of the borrowing Participant and shall be treated as an investment of the Participant’s Accounts from
which the Participant’s loan was funded. 

  

	15.7	Loan Repayments. Each loan to a Participant shall be repaid in level monthly amounts over a period meeting the requirements of Section 15.2 hereof. The monthly
installments must be paid through automatic semi-monthly payroll deductions, except as provided by the Plan Administrator. Loans may be repaid at any time; provided that partial prepayments may not be made. All loan repayments made through
payroll deductions shall be transmitted by the Participating Company to the Trustee as soon as practicable after such amounts are withheld. Each loan repayment of principal and interest will be allocated to the Participant’s Accounts based upon
elections made pursuant to Article 5. Loan repayments will be suspended under this Plan as permitted under Section 414(u)(4) of the Code. 

  

	15.8	Loan Security. The repayment of any loan under the Plan shall be secured by 50% of the Participant’s entire interest in the Plan. 

  

	15.9	Repayment While On Leave Of Absence Or While Disabled. If a Participant with an outstanding loan takes an authorized leave of absence or incurs a temporary disability so that
regular installment payments cannot be made by means of payroll deductions, the Participant will be required to make regular monthly payments of principal and interest at the time and place established by the Plan Administrator.

  

	15.10	 Default. If at any time prior to the full repayment of a loan to a Participant under the Plan, the Participant should cease to be a Participant by reason of
his or her retirement, death, severance from employment or the Plan should terminate, or any event of default otherwise occurs under the documents evidencing the loan, the unpaid balance owed by the Participant on the loan shall be due and payable
in full immediately without notice or demand. If the Participant does not repay the full amount of the unpaid balance within the time established by the Plan Administrator, which shall not extend beyond the end of the calendar quarter following the
calendar quarter when the required loan repayment was due, a taxable deemed distribution shall occur at the end of such time in an amount equal to the entire outstanding balance of the loan and interest accrued. Thereafter, interest will accrue on
the loan and will accumulate until the Participant receives a distribution from the Plan which is at least equal to current value of the loan, including accrued interest. 

  

 Page 50 

 
The note plus accrued interest will remain an investment in the Accounts of the Participant until the full amount due has been offset against distributions
as hereinafter described, and will be treated as outstanding for the purpose of determining the Participant’s eligibility for another loan under the Plan; however, after a deemed distribution with respect to a plan loan, no additional deemed
distributions of accrued interest will occur. On the date on which a Participant (or, in the case of death, a Beneficiary) receives a distribution of his Accounts pursuant to this Plan, that portion of the outstanding principal and accrued interest
on any unpaid loan shall be offset against such distribution from the Participant’s Accounts to the extent of the lesser of (a) the amount of such outstanding principal and interest or (b) the amount of such distribution. 

 

	15.11	Former Participants. For purposes of this Article 15, the term “Participant” shall include a former Participant who remains an employee of the Company or an
Affiliated Company. 

  

	15.12	General Requirements. Notwithstanding anything to the contrary contained herein, each loan shall be made only in accordance with the regulations and rulings of the Internal
Revenue Service and other applicable state or federal laws. The Plan Administrator shall act in its sole discretion to ascertain whether the requirement of such laws, regulations, and rulings have been met. 

  

 Page 51 

 ARTICLE 16 - ROLLOVERS 
  

	16.1	Rollovers. The Plan Administrator is authorized to accept a Rollover Contribution from an Employee in cash, even if he or she is not yet a Participant. The Employee shall
furnish satisfactory evidence that the amount is eligible for rollover treatment. A Rollover Contribution must be paid to the Plan Administrator in cash within sixty (60) days after the date received by the Employee from a qualified plan. Such
amounts shall be posted to the Employee’s Rollover Account by the Plan Administrator as of the date received by the Plan Administrator. 

 If it is later determined that an amount transferred pursuant to the above paragraph did not in fact qualify as a Rollover Contribution, the balance credited to the Employee’s Rollover Account shall immediately
be (1) segregated from all other Plan assets, (2) treated as a non-qualified trust established by and for the benefit of the Employee, and (3) distributed to the Employee. Any such nonqualifying rollover shall be deemed never to have
been a part of the Plan. 
  

	16.2	Trustee Transfers From Other Qualified Plans. The Plan may receive assets in cash or in kind that from another qualified plan. The Trustee may refuse the receipt of any
transfer if; 

  

	 	(a)	the Plan Administrator finds the in-kind assets unacceptable, 

  

	 	(b)	instructions for posting amounts to Participants’ Accounts are incomplete, 

  

	 	(c)	any amounts are not exempted by Section 401(a)(11)(B) of the Code from the annuity requirements of Section 417 of the Code, or 

  

	 	(d)	any amounts include benefits protected by Section 411(d)(6) of the Code which would not be preserved under applicable Plan provisions. 

  

	 	(e)	to the extent it includes amounts that would not be includible in the gross income of the Participant. 

 Such amounts shall be posted to the appropriate Accounts of Participants as of the date received by the Plan Administrator. 
  

	16.3	Trustee Transfer To Other Qualified Plans. With respect to any payment hereunder which constitutes an eligible rollover distribution (within the meaning of
Section 402(c)(4) of the Code), a Participant (or Beneficiary) may direct the Plan Administrator to have such payment paid in the form of a single Trustee Transfer, provided the Plan Administrator receives written notice of such direction with
specific instructions as to the eligible retirement plan as defined in Section 401(a)(31)(D) of the Code to which the Trustee Transfer is to be made on or prior to the applicable notice date for payment. 

  

 Page 52 

	16.4	Definitions. For purposes of this Article, the following terms shall apply: 

 “Rollover Contributions” means an eligible rollover distribution as described in Section 402(c) of the Code (or its predecessor) but shall not include an amount from a plan described in Sections 403(b),
408(a), 408(b), or 457(b) of the Code. 
 “Trustee Transfer” means (a) a transfer to the Trustee of an amount of an eligible
rollover distribution as described in Section 402(c) of the Code (or its predecessor) by the trustee of a retirement plan qualified for tax-favored treatment under Section 401(a) of the Code or by the trustee of a trust forming part of
such a plan, which plan provides for such transfer but shall not include an amount from a plan described in Sections 403(b), 408(a), 408(b), or 457(b) of the Code; or (b) a transfer from the Trust of an amount of an eligible rollover
distribution as described in Section 402(c) of the Code for the benefit of a Participant to the custodian of an eligible retirement plan within the meaning of Section 402(c)(8)(B) of the Code, provided such plan provides for the receipt of
such transfers. 
  

 Page 53 

 SUPPLEMENT A 
 TO 
 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN 
 A-1 Purpose. The purpose of this Supplement A is (i) to identify the collective bargaining agreements which provide for participation in the Plan of eligible Employees covered thereunder, (ii) to incorporate as a part of
the Plan the provisions of such collective bargaining agreements which provide for Employer Contributions to the Plan or modify the Compensation, Deferred Contributions, Participant Contributions, eligibility, service, vesting or other provisions of
the Plan applicable to eligible Employees covered under such collective bargaining agreements, and (iii) to set forth a schedule of the eligibility, vesting, benefit and certain other major substantive provisions applicable to Employees covered
by each collective bargaining agreement. Except where the context indicates to the contrary, terms used and defined in the Plan shall have the same respective meanings for purposes of this Supplement. 
 A-2 Eligible Employees. Represented employees covered by collective bargaining agreements between the Affiliated Companies and the following
collective bargaining representatives are eligible Employees for purposes of the Plan: 
  

			
	 	  	Effective Date
	 1. The International Brotherhood of Locomotive Engineers (former Atchison, Topeka and Santa Fe)
	  	1/1/90
		
	 2. The International Brotherhood of Locomotive Engineers (former Burlington Northern)
	  	1/1/94
		
	 3. The United Transportation Union (former Atchison, Topeka and Santa Fe)
	  	1/1/98
		
	 4. The United Transportation Union (former Burlington Northern)
	  	1/1/94
		
	 5. American Train Dispatchers Department/International Brotherhood of Locomotive Engineers (former Burlington Northern)
	  	1/1/98
		
	 6. Brotherhood of Railroad Carmen (former Atchison, Topeka and Santa Fe)
	  	1/1/97
		
	 7. Brotherhood of Railroad Carmen (former Burlington Northern)
	  	1/1/94
		
	 8. The Brotherhood of Railroad Signalmen (former Atchison, Topeka and Santa Fe)
	  	1/1/97
		
	 9. The Brotherhood of Railroad Signalmen (former Burlington Northern)
	  	1/1/94
		
	 10. The Brotherhood of Maintenance of Way Employees (former Atchison, Topeka and Santa Fe)
	  	1/1/95
		
	 11. The Brotherhood of Maintenance of Way Employees (former Burlington Northern)
	  	1/1/94

  

 Page 54 

			
	 12. International Association of Machinists and Aerospace Workers (former Atchison, Topeka and Santa Fe)
	  	1/1/98
		
	 13. International Association of Machinists and Aerospace Workers (former Burlington Northern)
	  	1/1/94
		
	 14. International Brotherhood of Boilermakers (former Atchison, Topeka and Santa Fe)
	  	1/1/98
		
	 15. International Brotherhood of Boilermakers (former Burlington Northern)
	  	1/1/94
		
	 16. International Brotherhood of Electrical Workers (former Atchison, Topeka and Santa Fe)
	  	1/1/98
		
	 17. International Brotherhood of Electrical Workers (former Burlington Northern)
	  	1/1/94
		
	 18. National Conference of Firemen and Oilers (former Atchison, Topeka and Santa Fe)
	  	1/1/97
		
	 19. National Conference of Firemen and Oilers (former Burlington Northern)
	  	1/1/94
		
	 20. Sheet Metal Workers International Association (former Atchison, Topeka and Santa Fe)
	  	1/1/98
		
	 21. Sheet Metal Workers International Association (former Burlington Northern)
	  	1/1/94
		
	 22. Transportation-Communications Union (former Atchison, Topeka and Santa Fe)
	  	1/1/97
		
	 23. Brotherhood of Maintenance of Way Employees (Los Angeles Junction)
	  	6/1/99
		
	 24. Transportation-Communications Union (Los Angeles Junction)
	  	1/1/98
		
	 25. The United Transportation Union (Los Angeles Junction)
	  	6/1/99

 A-3 Employer Contributions. No Employer Contributions are provided under the Plan except as
provided in applicable collective bargaining agreements. As of the Effective Date, for Employees in the bargaining units formerly covered by collective bargaining agreements between The Atchison, Topeka and Santa Fe Railway Company and the
Brotherhood of Locomotive Engineers and Brotherhood of Maintenance of Way Employees unions, and as of January 1, 1998, for Employees in the bargaining units formerly covered by collective bargaining agreements between Burlington Northern
Railroad and American Train Dispatchers Department/BLE, Employer Contributions shall be made for each Plan Year on behalf of Participants in an amount equal to 25% of the first 4% of Compensation Deferred Contributions made by such Participants for
such Plan Year, in accordance with the applicable provisions of the applicable collective bargaining agreements attached as Appendix A-1 hereto and incorporated herein by reference. 
  

 Page 55 

 A-4 Special Provisions. As of the Effective Date, the Compensation, Deferred Contributions,
Participant Contributions, eligibility, service, vesting and other provisions of the Plan are not modified by applicable collective bargaining agreements, except as follows. 
 For Employees formerly in the bargaining units covered by collective bargaining agreements between Burlington Northern Railroad and the Transportation-Communications Union, the contribution limitation referred to in
Section 4.2 shall be 25 percent of a Participant’s Compensation (rather than 15 percent). 
 Effective July 1, 1998, for Employees in the
bargaining units formerly covered by collective bargaining agreements between The Atchison, Topeka and Santa Fe Railway Company and the Transportation-Communications Union, the contribution limitation referred to in Section 4.2 shall be 25
percent of a Participant’s Compensation (rather than 15 percent). 
 Compensation shall include retroactive wage payments under the Arbitrated Agreement
between the Company and the Transportation Communications International Union in Case No. A-13073, dated and effective as of January 23, 2003, and the Arbitrated Agreement between the Company and the Brotherhood of Railway Carmen - Division of
the Transportation Communications International Union in Case Number A-13072, dated and effective as of January 23, 2003 (net of any amounts which are, pursuant to the terms of such agreements, offset against such retroactive wage payments).

  

 Page 56 

 SUPPLEMENT B 
 TO 
 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN 
 B-1 Purpose, Use of Terms. The purpose of this Supplement B is to set forth the special distribution restrictions which apply to any amounts (and earnings thereon) which were accrued under any predecessor plans which are subject to
the provisions of Section 401(a)(11) of the Code or which are transferred to the Plan in accordance with the provisions of Section 4.10 or Section 16.2 of the Plan from any defined benefit plan, any defined contribution plan which is
subject to the minimum funding standards of Section 412 of the Code, or any other defined contribution plan subject to Section 401(a)(11) of the Code, and which remain subject to Section 401(a)(11) of the Code. Except where the
context indicates to the contrary, terms used and defined in the Plan shall have the same respective meanings for purposes of this Supplement. 
 B-2 Distribution Restrictions. Notwithstanding any other provisions of this Plan, any benefits which were accrued under any predecessor plans which are subject to the provisions of Section 401(a)(11) of the Code or which are
transferred to this Plan in accordance with the provisions of Section 4.10 or Section 16.2 of the Plan from any defined benefit plan, any defined contribution plan which is subject to the minimum funding standards of Section 412 of
the Code, or any other defined contribution plan subject to Section 401(a)(11) of the Code, and which remain subject to Section 401(a)(11) of the Code (referred to as “account balances” herein), shall be distributed as follows:

  

	 	(a)	If the Participant is married on the Participant’s annuity starting date and the Participant retires under the Plan, such Participant’s account balances shall be applied
for the purchase of a qualified joint and survivor annuity, unless the Participant has elected to waive the qualified joint and survivor annuity form of benefit during the applicable election period or during such other period as the Plan
Administrator in its discretion may permit. The term “qualified joint and survivor annuity” means an annuity payable for the life of a Participant with a survivor annuity payable for the life of the Participant’s spouse which is not
less than 50 percent of the amount of the annuity payable during the joint life of the Participant and the Participant’s spouse which may be purchased with the Participant’s account balances. Such qualified joint and survivor annuity shall
provide that payments thereunder shall commence immediately, at the election of the Participant, and shall be at least as valuable as any other form of payment available to the Participant under the Plan. 

  

	 	(b)	 If the Participant dies before the Participant’s annuity starting date and if the Participant has a surviving spouse, a qualified preretirement survivor
annuity will be provided to the surviving spouse of such Participant unless such spouse consents or elects otherwise. The term “qualified preretirement survivor annuity” means an annuity for the life of the surviving spouse which is
purchased with 50 percent of the account balances of the Participant as of the Participant’s date of death. The first such annuity payment to the surviving spouse shall not be later than the month in which the Participant would have attained
age 55 years. The 

  

 Page 57 

 
Participant may elect to waive the qualified preretirement survivor annuity during the applicable election period or during such other period as the Plan
Administrator in its discretion may permit. For purposes hereof, a Participant’s “surviving spouse” shall be the spouse of the Participant, if any, to whom the Participant was married throughout the one year period ending on the date
of the Participant’s death. In the event that a Participant’s surviving spouse is entitled to a qualified preretirement survivor annuity hereunder, the amount of the Participant’s account balances which are not applied to the purchase
of the qualified preretirement survivor annuity shall be distributed in accordance with Article 8 of the Plan. Notwithstanding the foregoing, the Participant’s surviving spouse may at any time consent to have all of the Participant’s
benefits paid in accordance with the Participant’s election filed under Article 8. 
  

	 	(c)	The Plan Administrator shall provide each Participant within a reasonable period of time before the Participant’s annuity starting date and, at least once during the three Plan
Years commencing with the Plan Year in which the Participant attains age 32 years, a written explanation of (i) the terms and conditions of the qualified joint and survivor annuity and the qualified preretirement survivor annuity, (ii) the
Participant’s right to make an election to waive each such annuity form of benefit payments and the effect of such election, (iii) the Participant’s right to revoke an election to waive such annuity forms of benefit payments and the
effect of such revocation, and (iv) the rights of the Participant’s spouse under this section. 

  

	 	(d)	For purposes of (a) above, the “applicable election period” means the 90 day period ending on the annuity starting date. For purposes of (b) above, the term
“applicable election period” means the period which begins on the first day of the Plan Year in which the Participant attains age 35 years and ends on the date of the Participant’s death; provided that in the case of a Participant who
has terminated employment with the Affiliated Companies, the applicable election period shall not begin later than the date of the Participant’s termination of employment. 

  

	 	(e)	The Participant’s election to waive the qualified joint and survivor annuity or the qualified preretirement survivor annuity shall not take effect unless (i) the spouse of
the Participant consents in writing to such election, the spouse’s consent acknowledges the effect of such election and such consent is witnessed by a Plan representative or a notary public, or (ii) it is established to the satisfaction of
the Plan Administrator that a required consent may not be obtained because the Participant is not married, because the spouse cannot be located, or because such other circumstances of the Secretary of the Treasury may by regulations prescribe. Any
consent by a spouse required under the preceding sentence shall be effective only with respect to such spouse. The Participant may revoke any election to waive the qualified form of benefits at any time during the applicable election period or
during such other period as the Plan Administrator may permit. If the Participant has filed an election meeting the requirements hereof or if it is determined to the satisfaction of the Plan Administrator that a Participant has no spouse, then the
Plan Administrator shall distribute the Participant’s account balances under the terms of Article 8 of the Plan. 

  

	 	(f)	For purposes hereof, the term annuity starting date means the first day of the first period for which an amount is received under this Plan as an annuity. 

 

	 	(g)	If the amount which is to be applied for the purchase of an annuity hereunder is not in excess of $5,000 (but $3,500 prior to 1998), then the Plan Administrator may pay the
Participant or the Participant’s surviving spouse such amount in the form of a single sum distribution, in lieu of paying such benefits in the form of an annuity. 

  

 Page 58 

 Eighth Amendment of 
 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN

 WHEREAS, THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY (the “Company”) maintains The Burlington Northern and Santa Fe
Railway Company Non-Salaried Employees 401(k) Retirement Plan, as amended and restated effective January 1, 1998 (the “Plan”); and 
 WHEREAS, pursuant to Section 11.1 of the Plan, the Chief Executive Officer of the Company has the authority to amend the Plan; and 
 WHEREAS, amendment of the Plan now is considered desirable to make certain technical changes; 
 NOW THEREFORE, the Plan is amended
in the following particulars effective as of April 1, 2004, unless other wise specified. 
 1. Section 4.2 is amended by substituting the words
“25 percent” for the words “15 percent” in the first sentence thereof. 
 2. Section 8.2 is amended by the insertion of the
following sentence after the fourth sentence thereof. 
 Original paper designations may be disposed of at any time after they are transferred
to an electronic recordkeeping system that complies with the requirements of ERISA. 
 3. The first sentence of the first paragraph of Section 13.5 is
amended to read as follows. 
 Notwithstanding any other provisions of this Plan, an alternate payee under a qualified domestic relations
order (“QDRO”) as determined in accordance with Section 206 of ERISA shall be entitled to elect to receive any benefits to which the alternate payee is entitled payable in accordance with the distribution provisions set forth in
Article 8 of this Plan in full satisfaction of any liability of the Plan to such person. 

 4. The following sentence is added at the end of Section 13.5. 
 The Plan shall deduct a fee, as may be established by the Plan Administrator, from a Participant’s Accounts for the reasonable expenses of
determining the qualified status of domestic relations orders and administering QDROs. 
 5. The second sentence of Section 15.2(c) is amended to read
as follows. 
 The applicable interest rate for Plan loans shall be the Prime Rate at the beginning of the current calendar quarter as
received from Reuters plus 1%, provided that the Plan Administrator may in its discretion establish a different method of establishing the interest rate consistent with the provisions of Section 4975(d)(1) of the Code and other applicable legal
requirements. 
 6. Subsection 15.2(f) is deleted, and subsections (g) through (j) are renumbered as subsections (f) through (i),
respectively. 
 The Plan shall otherwise remain in full force and effect. The Plan shall be restated as of the date of adoption of this
Amendment to incorporate this and all prior amendments. 
 Executed this      day of March, 2004. 

	
	
	 /s/ Matthew K. Rose

	Matthew K. Rose
	Chairman, President and Chief Executive Officer

  

 - Page 2 - 

 Ninth Amendment of 
 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN

 WHEREAS, THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY (the “Company”) maintains The Burlington Northern and Santa Fe
Railway Company Non-Salaried Employees 401(k) Retirement Plan, as amended and restated effective January 1, 1998 (the “Plan”); and 
 WHEREAS, pursuant to Section 11.1 of the Plan, the Chief Executive Officer of the Company has the authority to amend the Plan; and 
 WHEREAS, amendment of the Plan now is considered desirable to update the procedures to be followed in the case of missing participants or beneficiaries; 
 NOW THEREFORE, the Plan is amended in the following particulars effective as of January 1, 2005, unless otherwise specified. 
 Section 8.3 is amended to read as follows. 
  

	 	8.3	Missing Participant or Beneficiary. If benefits remain to be paid to a Participant or a Beneficiary at a time when the Plan Administrator is unable to locate the Participant
or Beneficiary, the Plan Administrator shall use reasonable efforts to locate the Participant or Beneficiary. After unsuccessful attempts have been made by the Plan Administrator to locate the Participant or Beneficiary, the unclaimed benefits under
the Plan will be forfeited, provided that such benefits shall be reinstated if a claim is made by the Participant or Beneficiary for the forfeited benefit. 

 The Plan shall otherwise remain in full force and effect. The Plan shall be restated as of the date of adoption of this Amendment to incorporate this and all prior amendments. 
 Executed this      day of July, 2004. 

	
	
	 /s/ Matthew K. Rose

	Matthew K. Rose
	Chairman, President and Chief Executive Officer

 Tenth Amendment of 
 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN

 WHEREAS, THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY (the “Company”) maintains The Burlington Northern and Santa Fe
Railway Company Non-Salaried Employees 401(k) Retirement Plan, as amended and restated effective January 1, 1998 (the “Plan”); and 
 WHEREAS, pursuant to Section 11.1 of the Plan, the Chief Executive Officer of the Company has the authority to amend the Plan; and 
 WHEREAS, amendment of the Plan now is considered desirable to add a provision with regard to sick leave deposits; 
 NOW THEREFORE,
the Plan is amended in the following particulars effective as of January 1, 2005, unless otherwise specified. 
 A new paragraph is inserted at the end
of Section A-4 of Supplement A to read as follows. 
 Effective as of January 1, 2005, an active Participant in the bargaining units
covered by the collective bargaining agreements between the former Atchison, Topeka and Santa Fe Railway Company and the Los Angeles Junction Railway Company and the Transportation-Communications Union or in the bargaining units covered by the
collective bargaining agreement between the former Burlington Northern Railroad and the Transportation-Communications Union may elect to have his Employer make a Sick Leave Contribution to the Plan in lieu of his sick leave buy-back days. Each
Participant may elect to have his Employer make such Sick Leave Contribution in an amount up to the maximum amount available for him as specified by such collective bargaining agreement. Any such Sick leave Contribution shall be made by the
Participating Employer, and such Sick leave Contribution shall constitute a Deferred Contribution pursuant to Section 2.13 as if made pursuant to an election pursuant to Section 4.2(a). 
 The Plan shall otherwise remain in full force and effect. The Plan shall be restated as of the date of adoption of this Amendment to incorporate this and
all prior amendments. 
 Executed this      day of November, 2004. 

	
	
	 /s/ Matthew K. Rose

	Matthew K. Rose
	Chairman, President and Chief Executive Officer

 Eleventh Amendment of 
 THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY 
 NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN

 WHEREAS, BNSF RAILWAY COMPANY (the “Company”) maintains The Burlington Northern and Santa Fe Railway Company Non-Salaried
Employees 401(k) Retirement Plan, as amended and restated effective January 1, 1998 (the “Plan”); and 
 WHEREAS, pursuant to
Section 11.1 of the Plan, the Chief Executive Officer of the Company has the authority to amend the Plan; and 
 WHEREAS, amendment of
the Plan now is considered desirable to amend the Plan to change the name of the plan and references to the Company within the Plan to reflect the change in the name of the Company and to modify the mandatory cash-out provision in response to the
Economic Growth and Tax Relief Reconciliation Act of 2001 and subsequent IRS regulations; 
 NOW THEREFORE, the Plan is amended in the
following particulars effective as of January 20, 2005, unless otherwise specified. 
 1. The name of the Plan is changed to BNSF Railway Company
Non-Salaried Employees 401(k) Retirement Plan, and Section 2.32 is revised to read as follows: 
  

	 	2.32	“Plan” shall mean BNSF Railway Company Non-Salaried Employees 401(k) Retirement Plan set forth in and by this document and all subsequent amendments thereto.

 2. References to The Burlington Northern and Santa Fe Railway Company in Sections 1.1 and 2.10 are changed to read “BNSF Railway
Company.” 
 3. The sixth paragraph of Section 8.1 is revised to read as follows, effective as of March 28, 2005. 
 Notwithstanding the foregoing provisions of this section, if, following the termination of a Participant’s employment with any and all Participating
Companies the value of the Participant’s Accounts does not exceed $5,000, the payment of the Participant’s benefits shall occur as soon as practicable as of the Valuation Date that authorized distribution directions are received by the
Trustee. The payment of a Participant’s benefits may be in the form of a Trustee Transfer 

 
to another qualified plan pursuant to Article 16. In the absence of a timely election by a Participant, the payment of a Participant’s benefits shall be
in a lump sum in cash. In the event of a mandatory distribution greater than $1,000 in accordance with the provisions of this paragraph, if the Participant does not elect to have such distribution paid directly to an eligible retirement plan
specified by the Participant in a Trustee Transfer pursuant to Section 16.4 or to receive the distribution directly in accordance with the preceding sentence of this paragraph, then the Plan Administrator will pay the distribution in a Trustee
Transfer to an individual retirement plan designated by the Plan Administrator. 
 The Plan shall otherwise remain in full force and effect.
The Plan shall be restated as of the date of adoption of this Amendment to incorporate this and all prior amendments. 
 Executed this
     day of March, 2005. 

	
	
	 /s/ Matthew K. Rose

	Matthew K. Rose
	Chairman, President and Chief Executive Officer

  

 - Page 2 -

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