Document:

Exhibit 10.25
	 

	 PROTOTYPE

	 DEFINED
		CONTRIBUTION

	 PLAN
		& TRUST

	 DOCUMENT
		No. 01

	  

	 
 
	 

	 PROTOTYPE
		DEFINED CONTRIBUTION PLAN

	  

	 DOCUMENT
		#01

	  
		
		  

		  
 

	  

	 ARTICLE
		I

	 PURPOSE

	  

	 
			
				1.01

					
				Purpose: The
				  Employer whose name and signature appear on the Adoption Agreement hereby
				  adopts a defined contribution plan in the form of this Prototype Defined
				  Contribution Plan and Trust, as modified by the information provided and
				  selections made in the Adoption Agreement.
 

 

	  

	 
			
				1.02

					
				Exclusive
				  Benefit: The
				  corpus or income of the trust may not be diverted to or used for other than the
				  exclusive benefit of the Participants and their Beneficiaries.

				

 

	  

	 ARTICLE
		II

	 ELIGIBILITY
		AND PARTICIPATION

	  

	 
			
				2.01

					
				Service: Service
				  will be computed on the basis designated by the Employer in the Adoption
				  Agreement or specified in Section 11.03. Except where specifically excluded
				  under this Article II, all of an Employee’s Years of Service will be taken
				  into account for purposes of eligibility, including (a) Years of Service for
				  employment with an employer required to be aggregated with the Employer under
				  Section 414(b), (c), (m), or (o) of the Code; (b) Years of Service for an
				  employee required under Section 414(n) or 414(o) of the Code to be considered
				  an employee of any employer aggregated with the Employer under Section 414(b),
				  (c), or (m) of the Code; (c) Years of Service with the predecessor Employer, if
				  the Adoption Agreement allows and the Employer so specifies; and (d) Years of
				  Service with the predecessor employer during the time a qualified plan was
				  maintained, if the Adoption Agreement allows and the Employer so specifies. If
				  the Employer maintains the Plan of a predecessor Employer, service with such
				  Employer will be treated as service for the Employer.
 

 

	  

	 
			
				2.02

					
				Eligibility
				  Computation Periods:
 

 

	  

	 
			 	
				(a)

					
				Hours of
				  Service Method - If the Employer has specified in the Adoption Agreement that
				  service will be credited on the basis of hours, days, weeks, semi-monthly
				  payroll periods, or months, the initial eligibility computation period is the
				  12-consecutive month period beginning on the date the Employee first performs
				  an Hour of Service for the Employer (“Employment Commencement Date”).
				  Pursuant to the Employer’s election in the Adoption Agreement, the
				  succeeding 12-consecutive month periods shall commence with
				  either:
 

 

	  

	 
			 	
				(1)

					
				the
				  first anniversary of the Employee’s Employment Commencement Date;
				  or
 

 

	  

	 1

	 
		 

		
  

	  

	 
			 	
				(2)

					
				the
				  first Plan Year which commences prior to the first anniversary of the
				  Employee’s Employment Commencement Date regardless of whether the Employee
				  is entitled to be credited with 1,000 Hours of Service (or any lesser number
				  specified by the Employer in the Adoption Agreement) during the initial
				  eligibility computation period. An employee who is credited with 1,000 Hours of
				  Service (or such lesser number specified by the Employer in the Adoption
				  Agreement) in both the initial eligibility computation period and the first
				  Plan Year which commences prior to the first anniversary of the Employee’s
				  initial eligibility computation period will be credited with two Years of
				  Service for purposes of eligibility to participate.
 

 

	  

	 
			 	
				(b)

					
				Elapsed
				  Time Method - If the Employer has specified in the Adoption Agreement (or if
				  the Adoption Agreement default is) that service will be credited under the
				  elapsed time method, an Employee will receive credit for the aggregate of all
				  time periods commencing with the Employee’s first day of employment or
				  reemployment and ending on the date a Break in Service begins. The first day of
				  employment or reemployment is the first day an Employee performs an Hour of
				  Service. An Employee shall also receive credit for any Period of Severance of
				  less than twelve consecutive months. Fractional periods of a year will be
				  expressed in terms of days. For purposes of this paragraph, Hour of Service
				  shall mean each hour for which an Employee is paid or entitled to payment for
				  the performance of duties for the Employer.
 

 

	  

	 
			
				2.03

					
				Use
				  of Computation Periods: Years
				  of Service and Breaks in Service shall be measured on the same eligibility
				  computation period.
 

 

	  

	 
			
				2.04

					
				Eligibility
				  Break in Service: In the
				  case of any Participant who has a 1-year Break in Service, years of eligibility
				  service before such break will not be taken into account until the Employee has
				  completed a Year of Service after returning to employment. Pursuant to the
				  Employer’s election in the Adoption Agreement, such Year of Service will
				  be measured by the 12-consecutive month period beginning on an Employee’s
				  reemployment commencement date and, if necessary, either: (a) subsequent
				  12-consecutive month periods beginning on anniversaries of the reemployment
				  commencement date; or (b) Plan Years beginning with the Plan Year which
				  includes the first anniversary of the reemployment commencement date. The
				  reemployment commencement date is the first day on which the Employee is
				  credited with an Hour of Service for the performance of duties after the first
				  eligibility computation period in which the Employee incurs a one year Break in
				  Service. If a Participant completes a Year of Service in accordance with this
				  provision, his or her participation will be reinstated as of the reemployment
				  commencement date. This paragraph shall only apply if the Employer has adopted
				  a nonstandardized plan by completing Adoption Agreement #01005 or
				  #01006.
 

 

	  

	 2

	  

	  

		 

	  

	 
			
				2.05

					
				Entry
				  into Plan: Each
				  Employee who is a member of an eligible class of employees specified in the
				  Adoption Agreement or Section 11.03 will participate on the Entry Date selected
				  by the Employer in the Adoption Agreement after such Employee has met the
				  minimum age and service requirements, if any, in the Adoption Agreement or
				  Section 11.03.
 

 

	  

	 
			
				2.06

					
				Participation
				  upon Return to Eligible Class: In the
				  event a Participant is no longer a member of an eligible class of employees and
				  becomes ineligible to participate but has not incurred a Break in Service, such
				  Employee will participate immediately upon returning to an eligible class of
				  employees. If such Participant incurs a Break in Service, eligibility will be
				  determined under the Break in Service rules of the Plan.
 

 

	  

	 In the
		event an Employee who is not a member of an eligible class of employees becomes
		a member of an eligible class, such Employee will participate immediately if
		such Employee has satisfied the minimum age and service requirements and would
		have otherwise previously become a Participant.

	  

	 
			
				2.07

					
				Participation
				  During an Authorized Leave of Absence: All
				  contributions on behalf of the Participant shall be suspended, but membership
				  in the Plan shall be deemed to be continuous, unless otherwise terminated, for
				  the period of any Authorized Leave of Absence, provided that the Employee
				  returns to work for the Employer upon completion of such Authorized Leave of
				  Absence.
 

 

	  

	 
			
				2.08

					
				Eligibility
				  upon Reemployment:
 

 

	  

	 
			 	
				(a)

					
				A former
				  Participant will become a Participant immediately upon returning to the employ
				  of the Employer if such former Participant had a nonforfeitable right to all or
				  a portion of his accrued benefit attributable to Employer Contributions at the
				  time of termination from service.
 

 

	  

	 
			 	
				(b)

					
				For a
				  former Participant who did not have a nonforfeitable right to any portion of
				  his accrued benefit attributable to Employer Contributions or for a former
				  Employee (other than an Employee required to complete more than one Year of
				  Service in order to become eligible to participate in the Plan) who had not yet
				  become a Participant at the time of termination from service, the
				  Participant’s Years of Service prior to the Break(s) in Service will be
				  disregarded if the number of consecutive 1-year Breaks in Service equal or
				  exceed the greater of five (5) or the aggregate number of Years of Service
				  before such Breaks in Service.
 

 

	  

	 
			 	
				(c)

					
				If an
				  Employee is required to complete more than one Year of Service in order to
				  become eligible to participate in the Plan, and such an Employee incurs a
				  1-year Break in Service before satisfying the Plan’s eligibility
				  requirements, service prior to such 1-year Break in Service shall not be taken
				  into account in the determination of the Employee’s eligibility to
				  participate in the Plan upon reemployment.
 

 

	  

	 3

	  

	  

		 

	  

	 
			 	
				(d)

					
				A former
				  Participant whose Years of Service before termination from service cannot be
				  disregarded pursuant to Section 2.08(b) shall participate immediately upon
				  reemployment.
 

 

	  

	 
			 	
				(e)

					
				A former
				  Employee who had met the eligibility requirements specified in the Adoption
				  Agreement before termination from service but who had not become a Participant
				  and whose Years of Service before termination from service cannot be
				  disregarded pursuant to Section 2.08(b) will become a Participant as of the
				  later of:
 

 

	  

	 
			 	
				(1)

					
				his date
				  of reemployment; or
 

 

	  

	 
			 	
				(2)

					
				the
				  Entry Date next following his date of termination from service.

				

 

	  

	 
			 	
				(f)

					
				A former
				  Employee (including a former Participant) whose Years of Service before
				  termination from service can be disregarded pursuant to Section 2.08(b) will be
				  treated as a new Employee for eligibility purposes and will be eligible to
				  participate once he has met the requirements under the Plan following his most
				  recent date of employment.
 

 

	  

	 
			 	
				(g)

					
				If the
				  plan includes a 401(k) arrangement, and if any Participant becomes a former
				  Participant due to termination of employment or an eligible Employee who has
				  met the eligibility requirements of Section 2.05 terminates employment, and is
				  reemployed by the Employer after a 1-Year Break in Service has occurred, the
				  former Participant or the eligible Employee who has met the eligibility
				  requirements of Section 2.05 shall become a Participant in the 401(k) plan as
				  of the date of reemployment.
 

 

	  

	 ARTICLE
		III

	 EMPLOYER
		CONTRIBUTIONS

	  

	 
			
				3.01

					
				Employer
				  Profit-Sharing Contributions: If the
				  Adoption Agreement provides that the Plan is a profit-sharing
				  plan:
 

 

	  

	 
			 	
				(a)

					
				the
				  Employer Contributions shall be an amount, if any, determined annually in the
				  sole discretion of the Employer.
 

 

	  

	 
			 	
				(b)

					
				Unless
				  otherwise elected by the Employer in the Adoption Agreement, all Employer
				  Contributions shall be made out of current or accumulated net profits of the
				  Employer.
 

 

	  

	 
			 	
				(c)

					
				Employer
				  Contributions will be allocated pursuant to Section 3.03 (if the Plan is not
				  integrated with social security) or Section 3.04 (if the Plan is integrated
				  with social security).
 

 

	  

	 
			
				3.02

					
				Employer
				  Money Purchase Contributions: If the
				  Adoption Agreement provides that the Plan is a money purchase plan, the
				  Employer Contribution for each Participant shall be an amount computed using
				  the dollar amount or other formula 
 

 

	  

	 
		4

		 

		 

		   
 

	  

	 
		specified
		  in the Adoption Agreement. If the Plan is integrated with social security, then
		  Section 3.05 below shall also be applicable. However, such amount computed with
		  respect to any Participant shall not exceed the amount set forth in Section
		  415(c)(1)(A) of the Code, as adjusted in accordance with Section 415(d) of the
		  Code, as in effect on the last day of the Limitation Year.
 

	  

	 
			
				3.03

					
				Allocation
				  of Employer Profit-Sharing Contributions - Non-integrated:
				  Employer
				  Contributions for the Plan Year plus any forfeitures shall be allocated to the
				  Participant’s Accounts in the ratio that each Participant’s
				  Compensation for the Plan Year bears to the total Compensation of all
				  Participants for that year.
 

 

	  

	 
			
				3.04

					
				Allocation
				  of Employer Profit-Sharing Contributions - Integrated:

				

 

	  

	 
			 	
				(a)

					
				Top-Heavy
				  Allocation - For years in which the Employer maintains a Top-Heavy Plan, and
				  subject to the Overall Permitted Disparity Limits, Employer Contributions for
				  the Plan Year plus any forfeitures, if elected by the Employer in the Adoption
				  Agreement, will be allocated to Participants’ accounts in the following
				  manner:
 

 

	  

	 
			 	STEP
				1:	
				Contributions
				  and forfeitures will be allocated to each Participant’s account in the
				  ratio that each Participant’s total Compensation bears to all
				  Participants’ total Compensation, but not in excess of 3% of each
				  Participant’s Compensation.
 

 

	  

	 
			 	STEP
				2:	
				Any
				  contributions and forfeitures remaining after the allocation in Step One will
				  be allocated to each Participant’s account in the ratio that each
				  Participant’s Compensation for the Plan Year in excess of the Integration
				  Level bears to the excess Compensation of all Participants, but not in excess
				  of 3% of each Participant’s Compensation. For purposes of this Step Two,
				  in the case of any Participant who has exceeded the cumulative permitted
				  disparity limit described below, such Participant’s total Compensation for
				  the Plan Year will be taken into account.
 

 

	  

	 
			 	STEP
				3:	
				Any
				  contributions and forfeitures remaining after the allocation in Step Two will
				  be allocated to each Participant’s account in the ratio that the sum of
				  each Participant’s total Compensation and Compensation in excess of the
				  Integration Level bears to the sum of all Participants’ total Compensation
				  and Compensation in excess of the Integration Level, but not in excess of the
				  Excess Contribution Percentage which may not exceed the Profit-Sharing Maximum
				  Disparity Rate. For purposes of this Step Three, in the case of any Participant
				  who has exceeded the cumulative permitted disparity limit described below, two
				  times such Participant’s total Compensation for the Plan Year will be
				  taken into account.
 

 

	  

	 
		5

		
		   

		   

			  
 
 

	  

	 
			 	STEP
				4:	
				Any
				  remaining Employer Contributions or forfeitures will be allocated to each
				  Participant’s account in the ratio that each Participant’s
				  Compensation for the Plan Year bears to the total Compensation of all
				  Participants for that year.
 

 

	  

	 
			 	
				(b)

					
				Non-Top-Heavy
				  Allocation - For years in which the Employer does not maintain a Top-Heavy
				  Plan, and subject to the Overall Permitted Disparity Limits, Employer
				  Contributions for the Plan Year plus any forfeitures, if elected by the
				  Employer in the Adoption Agreement, will be allocated to Participants’
				  accounts in the following manner:
 

 

	  

	 
			 	STEP
				1: 	
				Contributions
				  and forfeitures will be allocated to each Participant’s account in the
				  ratio that the sum of each Participant’s total Compensation and
				  Compensation in excess of the Integration Level bears to the sum of all
				  Participants’ total Compensation and Compensation in excess of the
				  Integration Level, but not in excess of the Excess Contribution Percentage
				  which may not exceed the Profit-Sharing Maximum Disparity Rate. For purposes of
				  this Step Three, in the case of any Participant who has exceeded the cumulative
				  permitted disparity limit described below, two times such Participant’s
				  total Compensation for the Plan Year will be taken into account.

				

 

	  

	 
			 	STEP
				2:	
				Any
				  remaining Employer Contributions or forfeitures will be allocated to each
				  Participant’s account in the ratio that each Participant’s
				  Compensation for the Plan Year bears to the total Compensation of all
				  Participants for that year.
 

 

	  

	 
			 	
				(c)

					
				The
				  Integration Level shall be equal to the Taxable Wage Base or such lesser amount
				  elected by the Employer in the Adoption Agreement. The Taxable Wage Base is the
				  contribution and benefit base in effect under Section 230 of the Social
				  Security Act as of the beginning of the Plan Year.
 

 

	  

	 
			 	
				(d)

					
				Compensation
				  shall mean Compensation as defined in Section 14.39 of the Plan.

				

 

	  

	 
			 	
				(e)

					
				The
				  Profit-Sharing Maximum Disparity Rate shall be the lesser of:

				

 

	  

	 
			 	
				(1)

					
				2.7% for
				  years in which the Plan is Top-Heavy and 5.7% for years in which the Plan is
				  not Top-Heavy; or
 

 

	  

	 
			 	
				(2)

					
				The
				  applicable percentage determined in accordance with the table
				  below:
 

 

	  

	 
		
		  6

		  
			  

			  

				
				 
 
 
 
 

	 
			
				If
				  the Integration

				Level
				  is more than
 	 	
				But
				  not

				more
				  than
 	 	
				For
				  Top-Heavy Years

				the
				  applicable

				percentage
				  is:
 	 	
				For
				  Non-Top-Heavy

				Years
				  the applicable

				percentage
				  is:
 	 
	
				$0

					 	
				X*

					 	
				2.7%

					 	
				5.7%

					 
	
				X* of
				  TWB
 	 	
				80% of
				  TWB
 	 	
				1.3%

					 	
				4.3%

					 
	
				80% of
				  TWB
 	 	
				Y**

					 	
				2.4%

					 	
				5.4%

					 
	
				 
 	 	
				 
 	 	
				 
 	 	
				 
 	 
	
				*X = the
				  greater of $10,000 or 20% of the TWB.
 	 
	
				**Y =
				  any amount more than 80% of the TWB but less than 100% of the TWB.

					 

 

	  

	 If the
		Integration Level used is equal to the Taxable Wage Base (TWB), the applicable
		percentage is 2.7% for years in which the Plan is Top-Heavy and 5.7% for years
		in which the Plan is not Top-Heavy.

	  

	 
			 	
				(f)

					
				Excess
				  Contribution Percentage is the percentage of compensation contributed for each
				  Participant on such Participant’s Compensation in excess of the
				  Integration Level.
 

 

	  

	 
			 	
				(g)

					
				Overall
				  Permitted Disparity Limits:
 

 

	  

	 
			 	
				(1)

					
				Annual
				  Overall Permitted Disparity Limit: Notwithstanding the preceding paragraphs,
				  for any Plan Year this Plan benefits any Participant who benefits under another
				  qualified plan or simplified employee pension, as defined in Section 408(k) of
				  the Code, maintained by the Employer that provides for permitted disparity (or
				  imputes disparity) Employer Contributions and forfeitures will be allocated to
				  the account of each Participant who either completes more than 500 hours (or
				  such lesser number as provided in the Adoption Agreement; or for a Plan where
				  the Elapsed Time Method is being used, completion of 3 consecutive calendar
				  months is required) of service during the Plan Year or who is employed on the
				  last day of the Plan Year in the ratio that such Participant’s total
				  Compensation bears to the total Compensation of all Participants.

				

 

	  

	 
			 	
				(2)

					
				Cumulative
				  Permitted Disparity Limit: Effective for Plan Years beginning on or after
				  January 1, 1995, the Cumulative Permitted Disparity Limit for a Participant is
				  35 total cumulative permitted disparity years. Total cumulative permitted years
				  means the number of years credited to the Participant for allocation or accrual
				  purposes under this Plan, any other qualified plan or simplified employee
				  pension plan (whether or not terminated) ever maintained by the employer. For
				  purposes of determining the Participant’s Cumulative Permitted Disparity
				  Limit, all years ending in the same calendar year are treated as the same year.
				  If
 

 

	 
		 

		
		  
			 
				7

				
				   

				   

					 
					  
 
 
 
 
 
 

	 
		
		  the
			 participant has not benefited under a defined benefit or target benefit plan
			 for any year beginning on or after January 1, 1994, the Participant has no
			 cumulative disparity limit.
 
 

	  

	 
			
				3.05

					
				Employer
				  Money Purchase Contribution - Integrated:
 

 

	  

	 
			 	
				(a)

					
				Top-Heavy
				  Plans - For years in which the Employer maintains a Top-Heavy Plan, the
				  Employer will contribute an amount equal to the Base Contribution Percentage
				  specified in the Adoption Agreement (but not less than 3%) of each
				  Participant’s Compensation (as defined in Section 14.39 of the Plan) for
				  the Plan Year, up to the Integration Level, plus the Excess Contribution
				  Percentage specified in the Adoption Agreement (not less than 3% and not to
				  exceed the Base Contribution Percentage by more than the lesser of: (1) the
				  Base Contribution Percentage, or (2) the Money Purchase Maximum Disparity Rate
				  of such Participant’s Compensation in excess of the Integration
				  Level.
 

 

	  

	 
			 	
				(b)

					
				Non-Top-Heavy
				  Plans - For years in which the Employer does not maintain a Top-Heavy Plan, the
				  Employer will contribute an amount equal to the Base Contribution Percentage
				  selected in the Adoption Agreement of each Participant’s Compensation (as
				  defined in Section 14.39 of the Plan) for the Plan Year, up to the Integration
				  Level plus the Excess Contribution Percentage specified in the Adoption
				  Agreement (not to exceed the Base Contribution Percentage by more than the
				  lesser of: (1) the Base Contribution Percentage, or (2) the Money Purchase
				  Disparity Rate of such Participant’s Compensation in excess of the
				  Integration Level.
 

 

	  

	 
			 	
				(c)

					
				The
				  Integration Level shall be equal to the Taxable Wage Base or such lesser amount
				  elected by the Employer in the Adoption Agreement. The Taxable Wage Base is the
				  maximum amount of earnings that may be considered wages for a year under
				  Section 3121(a)(1) of the Code in effect as of the beginning of the Plan
				  Year.
 

 

	  

	 
			 	
				(d)

					
				The
				  Money Purchase Maximum Disparity Rate is equal to the lesser of:

				

 

	  

	 
			 	
				(1)

					
				5.7%,
				  or
 

 

	  

	 
			 	
				(2)

					
				The
				  applicable percentage determined in accordance with the table
				  below:
 

 

	  

	 

	 
			
				If the
				  Integration

				Level is more
				  than
 	
				 
 	
				But
				  not

				more
				  than
 	
				 
 	
				the
				  applicable

				percentage
				  is:
 	 
	
				$0

					
				 
 	
				X*

					
				 
 	
				5.7%

					
				 
 
	
				X* of
				  TWB
 	
				 
 	
				80% of
				  TWB
 	
				 
 	
				4.3%

					
				 
 
	
				80% of
				  TWB
 	
				 
 	
				Y**

					
				 
 	
				5.4%

					 

 

	  

	 
		
		  
			 
				8

				
				   

				   

					  
 
 
 
 
 

	  

	 
		*X = the
		  greater of $10,000 or 20% of the TWB.
 

	 
		**Y =
		  any amount more than 80% of the TWB but less than 100% of the TWB.

		

	  

	 If the
		Integration Level used is equal to the Taxable Wage Base (TWB), the applicable
		percentage is 5.7%.

	  

	 
			 	
				(e)

					
				Overall
				  Permitted Disparity Limit:
 

 

	  

	 
			 	
				(1)

					
				Annual
				  Overall Permitted Disparity Limit: Notwithstanding the preceding paragraph, for
				  any Plan Year this Plan benefits any Participant who benefits under another
				  qualified plan or simplified employee pension, as defined in Section 408(k) of
				  the Code, maintained by the Employer that provides for permitted disparity (or
				  imputes disparity), the Employer will contribute for each Participant who
				  either completes more than 500 hours of service during the Plan Year or is
				  employed on the last day of the Plan Year an amount equal to the excess
				  contribution percentage multiplied by the Participant’s total
				  Compensation.
 

 

	  

	 
			 	
				(2)

					
				Cumulative
				  Permitted Disparity Limit: Effective for Plan Years beginning on or after
				  January 1, 1995, the Cumulative Permitted Disparity Limit for a Participant is
				  35 total cumulative permitted disparity years. Total cumulative permitted years
				  means the number of years credited to the Participant for allocation or accrual
				  purposes under this Plan, any other qualified plan or simplified employee
				  pension plan (whether or not terminated) ever maintained by the Employer. For
				  purposes of determining the Participant’s Cumulative Permitted Disparity
				  Limit, all years ending in the same calendar year are treated as the same year.
				  If the Participant has not benefited under a defined benefit or target benefit
				  plan for any year beginning on or after January 1, 1994, the Participant has no
				  cumulative disparity limit.
 

 

	  

	 
			 	
				(f)

					
				The
				  allocation of the Employer Money Purchase contributions under this Section 3.05
				  may include forfeitures, if elected by the Employer in the Adoption
				  Agreement.
 

 

	  

	 
			
				3.06

					
				Timing
				  of Employer Contributions: For
				  purposes of this Article III, any Employer Contributions to the Plan for a
				  given Plan Year made after the close of the Plan Year but by the due date of
				  the Employer’s federal income tax return, including extensions, will be
				  considered to have been made on the last Valuation Date of such Plan Year. All
				  contributions must be made in cash unless otherwise permitted by the Code and
				  the regulations thereunder and agreed to by the Trustee or
				  Custodian.
 

 

	  

	 
			
				3.07

					
				Correction
				  of Allocations:
 

 

	  

	 
		
		  
			 
				9

				
				   

				   

					  
 
 
 
 
 

	  

	 
			 	
				(a)

					
				In the
				  event that the Plan Administrator learns that allocations have not been made on
				  behalf of an Employee for whom an allocation should have been made pursuant to
				  the terms of this Plan, the Participant’s account for such Employee shall
				  be restored to its proper balance as soon as is reasonably possible.
				  Restoration may be accomplished by allocating to the account, amounts necessary
				  to restore the account from the following sources:
 

 

	  

	 
			 	
				(1)

					
				First,
				  from forfeitures for the Plan Year in which the account is
				  restored;
 

 

	  

	 
			 	
				(2)

					
				Next,
				  from Employer Contributions for the Plan Year in which the account is
				  restored.
 

 

	  

	 
			 	
				(3)

					
				Finally,
				  from additional Employer Contributions.
 

 

	  

	 
			 	
				(b)

					
				In the
				  event that the Plan Administrator learns that contributions or allocations have
				  been made on behalf of an Employee for whom allocations should not have been
				  made pursuant to the terms of the Plan, and if such contributions were made
				  pursuant to a mistake of fact, such contributions shall be returned to the
				  Employer within one year of the contributions. Earnings attributable to the
				  mistaken contribution shall not be returned to the Employer, but losses
				  attributable to the mistaken contribution shall reduce the amount to be
				  returned to the Employer.
 

 

	  

	 
			
				3.08

					
				Special
				  Nondiscrimination Allocation: With
				  respect only to nonstandardized plans and notwithstanding any provision of the
				  Plan or Adoption Agreement to the contrary, for Plan Years beginning after
				  December 31, 1989, if the Plan would otherwise fail to satisfy the requirements
				  of Section 410(b)(1) (A) and (B) of the Code and the regulations thereunder
				  because the Plan fails to satisfy the ratio percentage tests described in
				  Section 410(b)(1) of the Code as of the last day of any such Plan Year, an
				  additional contribution shall be made by the Employer and shall be allocated to
				  the Employer Accounts of affected Participants subject to the following
				  provisions. The ratio percentage test is satisfied if on the last day of the
				  Plan Year, taking into account all employees or former employees who were
				  employed by the Employer on any day during the Plan Year, either the Plan
				  benefits at least 70 percent of Employees who are not Highly Compensated
				  Employees or the Plan benefits a percentage of Employees who are not Highly
				  Compensated Employees which is at least 70 percent of the percentage of Highly
				  Compensated Employees, benefiting under the Plan.
 

 

	  

	 
			 	
				(a)

					
				The
				  Participants eligible to share in the allocation of the Employer’s
				  contribution shall be expanded to include the minimum number of Participants
				  who are not otherwise eligible to the extent necessary to satisfy the
				  applicable test under the relevant Section of the Code. The specific
				  Participants who shall become eligible are those Participants who 

				

 

	  

	 
		
		  
			 
				10

				
				   

				   

					 
					  
 
 
 
 
 
 

	 
		are
		  actively employed on the last day of the Plan Year who have completed the
		  greatest number of Hours of Service during the Plan Year.
 

	  

	 
			 	
				(b)

					
				If the
				  applicable test is still not satisfied, the Participants eligible to share in
				  the allocation shall be further expanded to include the minimum number of
				  Participants who are not employed on the last day of the Plan Year as are
				  necessary to satisfy the applicable test. The specific Participants who shall
				  become eligible are those Participants who have completed the greatest number
				  of Hours of Service during the Plan Year.
 

 

	  

	 
			 	
				(c)

					
				A
				  Participant’s accrued benefit shall not be reduced by any reallocation of
				  amounts that have previously been allocated. To the extent necessary, the
				  Employer shall make an additional contribution equal to the amount such
				  affected Participants would have received if they had originally shared in the
				  allocations without regard to the deductibility of the contribution. Any
				  adjustment to the allocations pursuant to this paragraph shall be considered a
				  retroactive amendment adopted by the last day of the Plan Year.

				

 

	  

	 
			
				3.09

					
				Uniform
				  Points Allocation Formula: With
				  respect only to nonstandardized plans and if elected in the Adoption Agreement,
				  the Employer shall allocate contributions and forfeitures, pursuant to the
				  Uniform Points Allocation Formula selected.
 

 

	  

	 
			
				3.10

					
				Contribution
				  Allocation for Davis-Bacon Act Plans: If so
				  elected in the Adoption Agreement, the following special rules shall
				  apply:
 

 

	  

	 
			 	
				(a)

					
				Prevailing
				  Wage Employee shall mean any person employed by the Employer who is working on
				  a public construction project that is subject to the Davis-Bacon Act (40 U.S.C.
				  Section 276(a) et. seq.) or any similar federal, state, local or municipal
				  statute that requires the Employer to pay its employees on that project at wage
				  rates not less than those determined to be prevailing wage rates in the
				  geographical area where that project is located.
 

 

	  

	 
			 	
				(b)

					
				Notwithstanding
				  any provision of the Plan to the contrary, each year that a Prevailing Wage
				  Employee is eligible to share in contributions, the Employer will contribute to
				  the Plan an amount equal to the balance of the prevailing wage and fringe
				  benefit payment for health and welfare as set forth on the Secretary of
				  Labor’s Register of Wage Determinations under the Davis-Bacon Act or any
				  similar federal, state, local or municipal statute that requires the Employer
				  to pay its Employees on that project at wage rates not less than those
				  determined to be prevailing wage rates in the geographical area where that
				  project is located, as in effect for the particular contract under which the
				  Prevailing Wage Employee is performing services after deducting the amount of
				  wages, if so permitted under such statute, and the cost of providing health and
				  welfare and/or 
 

 

	 
		 

		
		  
			 
				
				  11

				  
					  

					  

						 
 
 
 
 
 
 

	  

	 
		fringe
		  benefits including any differential payments. The annual amount of such
		  contribution shall be an amount contributed for each hour a Participant works
		  which corresponds to the Participant’s job classification and the
		  construction project where the work was performed. The total contributions for
		  any Participant for any Plan Year will not exceed 25% of that
		  Participant’s Compensation for that Plan Year. Such allocation shall be
		  described in the Adoption Agreement.
 

	  

	 ARTICLE
		IV

	 EMPLOYEE
		CONTRIBUTIONS

	  

	 
			
				4.01

					
				Rollover
				  and Transfer Contributions: If so
				  elected in the Adoption Agreement, the Plan may accept rollover and/or transfer
				  contributions. Such Rollover and/or transfer may be made by an Employee who has
				  not become a Participant under the Plan, if elected by the Employer in the
				  Adoption Agreement. The Plan Administrator may require written documentation
				  that such rollover and/or transfer would qualify as an allowable transfer or
				  rollover contribution by the Participant. Such rollover and transfer
				  contributions shall be made without regard to the limitations specified in
				  Section 14.41 of the Plan.
 

 

	  

	 
			
				4.02

					
				Employee
				  Nondeductible Contributions:
 

 

	  

	 
			 	
				(a)

					
				If
				  elected in the Adoption Agreement, this Plan will accept Employee Nondeductible
				  Contributions and/or Employee Mandatory Contributions. Employee Nondeductible
				  Contributions for Plan Years beginning after December 31, 1986, together with
				  any matching contributions as defined in Section 401(m) of the Code, will be
				  limited so as to meet the nondiscrimination test of Section
				  401(m).
 

 

	  

	 
			 	
				(b)

					
				If this
				  Plan accepts Employee Nondeductible Contributions for any Plan Year, one of the
				  following provisions must be adopted uniformly by the Plan Administrator for
				  such Plan Years:
 

 

	  

	 
			 	
				(1)

					
				A
				  separate account or separate accounting will be maintained by the Trustee for
				  the Employee Nondeductible and/or Mandatory Contributions of each Participant;
				  or
 

 

	  

	 
			 	
				(2)

					
				The
				  account balance derived from Employee Nondeductible and/or Mandatory
				  Contributions is the Employee’s total account balance multiplied by a
				  fraction, the numerator of which is the total amount of Employee Nondeductible
				  Contributions less withdrawals and the denominator of which is the sum of the
				  numerator and the total contributions made by the Employer on behalf of the
				  Employee less withdrawals. For this purpose, contributions include contributed
				  amounts used to provide ancillary benefits and withdrawals include only amounts
				  distributed to the Employee and do not reflect the cost of any death
				  benefits.
 

 

	  

	 
		
		  
			 
				
				  12

				  
					  

					  

						 
 
 
 
 
 
 

	  

	 
			 	
				(c)

					
				Employee
				  Nondeductible and/or Mandatory Contributions and earnings thereon will be
				  nonforfeitable at all times.
 

 

	  

	 
			 	
				(d)

					
				The
				  amount and any limitations for Employee Nondeductible and/or Mandatory
				  Contributions shall be disclosed prior to the Employee’s Entry
				  Date.
 

 

	  

	 
			
				4.03

					
				Deductible
				  Voluntary Employee Contributions: The Plan
				  Administrator will not accept deductible employee contributions which are made
				  for a taxable year beginning after December 31, 1986. Contributions made prior
				  to that date will be maintained in a separate account which will be
				  nonforfeitable at all times. The account will share in the gains and losses
				  under the Plan in the same manner as described in the Trust/Custodial
				  Agreement. No part of the deductible voluntary contribution account will be
				  used to purchase life insurance. Subject to Article IX, Joint and Survivor
				  Annuity requirements (if applicable), the Participant may withdraw any part of
				  the deductible voluntary contribution account by making a written application
				  to the Plan Administrator.
 

 

	  

	 ARTICLE
		V

	 VESTING
		AND FORFEITURES

	  

	 
			
				5.01

					
				Vested
				  Account Balances:
 

 

	  

	 
			 	
				(a)

					
				A
				  Participant’s accounts consisting of Employee Nondeductible Contributions,
				  rollover/transfer contributions, and deductible employee contributions, as
				  adjusted for any earnings and losses, shall be fully vested and nonforfeitable
				  at all times.
 

 

	  

	 
			 	
				(b)

					
				A
				  Participant’s vested interest in his or her Employer Contribution Account
				  shall be determined according to the vesting schedule specified in the Adoption
				  Agreement or in Section 11.03. Notwithstanding any such vesting schedule, a
				  Participant’s Employer Contribution Account shall be fully vested at
				  Disability, Death and at Normal or Early Retirement Age.
 

 

	  

	 
			
				5.02

					
				Vesting
				  at Termination:
 

 

	  

	 
			 	
				(a)

					
				When a
				  Participant’s employment is terminated for any reason, the vested interest
				  in his or her Participant’s accounts shall be determined pursuant to
				  Section 5.01. The Participant’s vested interest in such accounts will
				  become distributable in accordance with Article X. Any unvested amount will
				  become a “Forfeiture”, and will be allocated pursuant to Section
				  5.07.
 

 

	  

	 
			 	
				(b)

					
				If a
				  Participant terminates employment and elects to receive less than his or her
				  entire vested interest in the Plan (pursuant to Section 5.04(b)) derived from
				  Employer contributions, the part of the nonvested portion that will be a
				  Forfeiture is the total nonvested portion multiplied by a fraction, the
				  numerator of which is the amount of the distribution attributable to Employer
				  Contributions and the denominator of which is 
 

 

	  

	 
		
		  
			 
				13

				
				   

				   

					  
 
 
 
 
 

	  

	 
		the
		  total value of the vested interest on the Participant’s Employer
		  Contribution Account.
 

	  

	 
			
				5.03

					
				Computation
				  of Vested Account Balance:
 

 

	  

	 
			 	
				(a)

					
				Service
				  will be computed on the basis designated by the Employer in the Adoption
				  Agreement or specified in Section 11.03. Except where specifically excluded
				  under this Article V, all of the Employee’s Years of Service will be taken
				  into account for purposes of vesting, including (1) Years of Service for
				  employment with an employer required to be aggregated with the Employer under
				  Section 414(b), (c), (m), or (o) of the Code; (2) Years of Service for an
				  employee required under Section 414(n) or 414(o) of the Code to be considered
				  any employee of any employer aggregated with the Employer under Section 414(b),
				  (c), or (m) of the Code; (3) Years of Service with the predecessor Employer, if
				  the Adoption Agreement allows and the Employer so specifies; and (4) Years of
				  Service with the predecessor employer during the time a qualified plan was
				  maintained, if the Adoption Agreement allows and the Employer so
				  specifies.
 

 

	  

	 
			 	
				(b)

					
				The
				  Employer shall designate in the Adoption Agreement the period described in
				  either (1) or (2) below as the Vesting
				  Computation Period:
 

 

	  

	 
			 	
				(1)

					
				For
				  purposes of computing the Employee’s nonforfeitable right to the account
				  balance derived from Employer Contributions, Years of Service and Breaks in
				  Service will be measured by the Plan Year.
 

 

	  

	 
			 	
				(2)

					
				For
				  purposes of determining Years of Service and Breaks in Service for purposes of
				  computing an Employee’s nonforfeitable right to the account balance
				  derived from Employer Contributions, the 12-consecutive month period will
				  commence on the date the Employee first performs an Hour of Service and each
				  subsequent 12-consecutive month period will commence on the anniversary of such
				  date.
 

 

	  

	 
			 	
				(c)

					
				In the
				  case of a Participant who has incurred a 1-year Break in Service, Years of
				  Service before such break will not be taken into account until the Participant
				  has completed a Year of Service after such Break in Service.
 

 

	  

	 
			
				5.04

					
				Distributions
				  and Deemed Distributions:
 

 

	  

	 
			 	
				(a)

					
				If an
				  Employee terminates service, and the value of the Employee’s vested
				  account balance derived from Employer and Employee Contributions is not greater
				  than $5,000, the Employee will receive a distribution of the value of the
				  entire vested portion of such account balance and the nonvested portion will be
				  treated as a forfeiture. If an Employee would have received a distribution
				  under the preceding sentence but for the fact
 

 

	  

	 
		
		  
			 
				
				  
					 14

					 
						 

						 

						   
 
 
 
 
 
 
 

	  

	  

	 
		that the
		  Employee’s vested account balance exceeded $5,000 when the Employee
		  terminated service and if at a later time such account balance is reduced such
		  that it is not greater than $5,000, the Employee will receive a distribution of
		  such account balance and the nonvested portion will be treated as a forfeiture.
		  For purposes of this Section, if the value of an Employee’s vested account
		  balance is zero, the Employee shall be deemed to have received a distribution
		  of such vested account balance. A Participant’s vested account balance
		  shall not include accumulated deductible employee contributions within the
		  meaning of Section 72(o)(5)(B) of the Code for Plan Years beginning prior to
		  January 1, 1989.
 

	  

	 
			 	
				(b)

					
				If an
				  Employee terminates service, and elects, in accordance with the requirements of
				  Section 10.03, to receive the value of the Employee’s vested account
				  balance, the nonvested portion will be treated as a Forfeiture. If the Employee
				  elects to have distributed less than the entire vested portion of the account
				  balance derived from Employer Contributions, the part of the nonvested portion
				  that will be treated as a Forfeiture is the total nonvested portion multiplied
				  by a fraction, the numerator of which is the amount of the distribution
				  attributable to Employer Contributions and the denominator of which is the
				  total value of the vested Employer derived account balance.
 

 

	  

	 
			 	
				(c)

					
				If
				  Forfeitures are delayed pursuant to Section 5.07(d) of the Plan, and a
				  distribution is made at a time when a Participant has a nonforfeitable right to
				  less than 100 percent of the account balance derived from Employer
				  Contributions and the Participant may increase the nonforfeitable percentage in
				  the account:
 

 

	  

	 
			 	
				(1)

					
				A
				  separate account will be established for the Participant’s interest in the
				  Plan as of the time of the distribution, and
 

 

	  

	 
			 	
				(2)

					
				At any
				  relevant time the Participant’s nonforfeitable portion of the separate
				  account will be equal to an amount (“X”) determined by the formula:
				  
 

 

	  

	 X=P(AB
		+(R X D)) - (R X D)

	  

	 For
		purposes of applying the formula: P is the nonforfeitable percentage at the
		relevant time, AB is the account balance at the relevant time, D is the amount
		of the distribution, and R is the ratio of the account balance at the relevant
		time to the account balance after distribution.

	  

	 
			
				5.05

					
				Buyback
				  Provisions:
 

 

	  

	 
			 	
				(a)

					
				If a
				  former Participant is reemployed by the Employer before the former Participant
				  incurs five consecutive 1-year Breaks in Service, and such former Participant
				  has received a distribution of all or any portion of the vested amount in his
				  account derived from Employer Contributions prior 
 

 

	  

	 
		
		  
			 
				
				  
					 
						15

						
						   

						   

							  
 
 
 
 
 
 
 
 

	  

	 
		to his
		  reemployment, any forfeited amounts shall be restored to the amount on the date
		  of distribution if he repays the full amount distributed to him, other than his
		  Employee Nondeductible Contributions and his rollover and transfer
		  contributions, before the earlier of 5 years after the first date on which the
		  Participant is subsequently reemployed by the Employer, or the date the
		  Participant incurs five consecutive 1-year Breaks in Service after the date of
		  the distribution.
 

	  

	 
			 	
				(b)

					
				If a
				  former Participant is reemployed by the Employer before the former Participant
				  incurs five consecutive 1-year Breaks in Service, and such former Participant
				  was deemed to have received a distribution of the entire vested amount in his
				  account prior to his reemployment, he shall be deemed to have repaid the amount
				  of the deemed distribution, and any amounts forfeited on the date of deemed
				  distribution shall be restored.
 

 

	  

	 
			
				5.06

					
				Vesting
				  for Pre-Break and Post-Break Account: In the
				  case of a Participant who has 5 or more consecutive 1-year Breaks in Service,
				  all service after such Breaks in Service will be disregarded for the purpose of
				  vesting the employer-derived account balance that accrued before such Breaks in
				  Service. Such Participant’s pre-break service will count in vesting the
				  post-break employer-derived account balance only if either:
 

 

	  

	 
			 	
				(a)

					
				such
				  Participant has any nonforfeitable interest in the account balance attributable
				  to Employer Contributions at the time of separation from service;
				  or
 

 

	  

	 
			 	
				(b)

					
				upon
				  returning to service, the number of consecutive 1-year Breaks in Service is
				  less than the number of Years of Service.
 

 

	  

	 Separate
		accounts will be maintained for the Participant’s pre-break and post-break
		employer derived account balance. Both accounts will share in the earnings and
		losses of the fund.

	  

	 
			
				5.07

					
				Treatment
				  and Allocations of Forfeitures:
 

 

	  

	 
			 	
				(a)

					
				Pursuant
				  to the Employer’s election in the Adoption Agreement, forfeitures under
				  this Plan shall be treated as follows:
 

 

	  

	 
			 	
				(1)

					
				Any
				  forfeitures will be allocated to Participants in the manner described in
				  Article III;
 

 

	  

	 
			 	
				(2)

					
				Any
				  forfeitures occurring will reduce Employer Contributions for the next Plan
				  Year; or
 

 

	  

	 
			 	
				(3)

					
				If the
				  Employer has adopted a Profit-Sharing Plan which contains a cash or deferred
				  arrangement, any forfeitures occurring will reduce Employer Matching
				  Contributions and any remainder allocated in addition to Employer
				  Contributions.
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  16

						  
							  

							  

								 
 
 
 
 
 
 
 
 
 

	  

	 
			 	
				(4)

					
				If
				  elected by the Employer in the Adoption Agreement, forfeitures occurring in a
				  Plan Year for which an integrated allocation formula is maintained, may be
				  allocated based on a ratio of the Participant’s Compensation to the total
				  Compensation of the Plan’s Participants.
 

 

	  

	 
			 	
				(b)

					
				Notwithstanding
				  the Employer’s election in the Adoption Agreement, before allocations are
				  made pursuant to 5.07(a) above, forfeitures may first be used to restore
				  Participant’s accounts pursuant to Sections 5.05 and 5.09(c) of the Plan;
				  next to reduce administrative expenses; and the remainder allocated pursuant to
				  (1), (2), (3) or (4) above.
 

 

	  

	 
			 	
				(c)

					
				If the
				  Plan provides for an integrated contribution formula, forfeitures will be
				  allocated in accordance with the allocation formula under the
				  Plan.
 

 

	  

	 
			 	
				(d)

					
				Forfeitures
				  arising because a Participant incurs 5 consecutive 1-year Breaks in Service
				  shall be allocated as of the last day of the Plan Year in which the 5th such
				  one year Break in Service occurs. Forfeitures arising under Section 5.04
				  because of a total or partial distribution of a Participant’s vested
				  benefit, shall be allocated pursuant to the Employer’s election in the
				  Adoption Agreement as of the last day of the Plan Year which is concurrent with
				  or next follows the:
 

 

	  

	 
			 	
				(1)

					
				Employee’s
				  termination of employment;
 

 

	  

	 
			 	
				(2)

					
				Employee
				  having incurred a 1-year Break in Service;
 

 

	  

	 
			 	
				(3)

					
				Employee
				  having incurred 2 consecutive 1-year Breaks in Service; or
 

 

	  

	 
			 	
				(4)

					
				Employee
				  having incurred 5 consecutive 1-year Breaks in Service.
 

 

	  

	 
			
				5.08

					
				Forfeitures
				  - Withdrawal of Employee Contributions: No
				  Forfeitures will occur solely as a result of an Employee’s withdrawal of
				  Employee Contributions.
 

 

	  

	 
			
				5.09

					
				Missing
				  Participants: If a
				  benefit is forfeited because the Participant or Beneficiary cannot be found,
				  such benefit will be reinstated if a claim is made by the Participant or
				  Beneficiary.
 

 

	  

	 ARTICLE
		VI

	 LIMITATIONS
		ON ALLOCATIONS

	  

	 
			
				6.01

					
				No
				  Participation in Another Qualified Plan:
 

 

	  

	 
			 	
				(a)

					
				If the
				  Participant does not participate in, and has never participated in another
				  qualified plan maintained by the Employer, or a welfare benefit fund, as
				  defined in Section 419(e) of the Code maintained by the Employer, or an
				  individual medical account, as defined in Section 
 

 

	  

	 
		
		  
			 
				
				  
					 
						
						  17

						  
							  

							  

								 
 
 
 
 
 
 
 
 
 

	  

	 
		415(l)(2)
		  of the Code, maintained by the Employer, or a simplified employee pension, as
		  defined in Section 408(k) of the Code, maintained by the Employer, which
		  provides an Annual Addition as defined in Section 14.38 of the Plan, the amount
		  of Annual Additions which may be credited to the Participant’s account for
		  any Limitation Year will not exceed the lesser of the Maximum Permissible
		  Amount or any other limitation contained in this Plan. If the Employer
		  Contribution that would otherwise be contributed or allocated to the
		  Participant’s account would cause the Annual Additions for the Limitation
		  Year to exceed the Maximum Permissible Amount, the amount contributed or
		  allocated will be reduced so that the Annual Additions for the Limitation Year
		  will equal the Maximum Permissible Amount.
 

	  

	 
			 	
				(b)

					
				Prior to
				  determining the Participant’s actual Compensation for the Limitation Year,
				  the Employer may determine the Maximum Permissible Amount for a Participant on
				  the basis of a reasonable estimation of the Participant’s Compensation for
				  the Limitation Year, uniformly determined for all Participants similarly
				  situated.
 

 

	  

	 
			 	
				(c)

					
				As soon
				  as administratively feasible after the end of the Limitation Year, the Maximum
				  Permissible Amount for the Limitation Year will be determined on the basis of
				  the Participant’s actual Compensation for the Limitation
				  Year.
 

 

	  

	 
			 	
				(d)

					
				If
				  pursuant to Section 6.01(c) or as a result of the allocation of forfeitures,
				  there is an excess amount, the excess will be disposed of as
				  follows:
 

 

	  

	 
			 	
				(1)

					
				Any
				  nondeductible voluntary employee contributions (plus attributable earnings), to
				  the extent they would reduce the excess amount, will be returned to the
				  Participant;
 

 

	  

	 
			 	
				(2)

					
				If after
				  the application of subparagraph (1) an excess amount still exists, any Elective
				  Deferrals (plus attributable earnings), to the extent they would reduce the
				  excess amount, will be distributed to the Participant;
 

 

	  

	 
			 	
				(3)

					
				If after
				  the application of subparagraph (2) an excess still exists, and the Participant
				  is covered by the Plan at the end of the Limitation Year, the excess amount in
				  the Participant’s account will be used to reduce Employer Contributions
				  (including any allocation of forfeitures) for such Participant in the next
				  Limitation Year, and each succeeding Limitation Year if necessary;

				

 

	  

	 
			 	
				(4)

					
				If after
				  the application of subparagraph (2) an excess amount still exists, and the
				  Participant is not covered by the Plan at the end of a Limitation Year, the
				  excess amount will be held unallocated in a suspense account. The suspense
				  account will be applied to reduce 
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 18

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
		future
		  Employer Contributions for all remaining Participants in the next Limitation
		  Year, and each succeeding Limitation Year if necessary;
 

	  

	 
			 	
				(5)

					
				If a
				  suspense account is in existence at any time during a Limitation Year pursuant
				  to this Section, it will not participate in the allocation of the trust’s
				  investment gains and losses. If a suspense account is in existence at any time
				  during a particular Limitation Year, all amounts in the suspense account must
				  be allocated and reallocated to Participant’s accounts before any Employer
				  Contributions or any Employee Contributions may be made to the Plan for that
				  Limitation Year. Excess amounts may not be distributed to Participants or
				  former Participants.
 

 

	  

	 
			 	
				(e)

					
				Notwithstanding
				  the correction method specified in Section 6.01(d) above, a distribution of
				  Elective Deferrals will be made to the extent that such distribution would
				  reduce the excess amounts in the Participant’s account.
 

 

	  

	 
			
				6.02

					
				Participation
				  in Another Master or Prototype Plan:
 

 

	  

	 
			 	
				(a)

					
				This
				  Section applies if, in addition to this Plan, the Participant is covered under
				  another qualified Master or Prototype Defined Contribution Plan maintained by
				  the Employer, a welfare benefit fund maintained by the Employer, an individual
				  medical account maintained by the Employer, or a simplified employee pension
				  maintained by the Employer, that provides an Annual Addition as defined in
				  Section 14.38 of the Plan, during any Limitation Year. The Annual Additions
				  which may be credited to a Participant’s account under this Plan for any
				  such Limitation Year will not exceed the Maximum Permissible Amount reduced by
				  the Annual Additions credited to a Participant’s account under the other
				  qualified Master and Prototype defined contribution plans, welfare benefit
				  funds, individual medical account, and simplified employee pensions for the
				  same Limitation Year. If the Annual Additions with respect to the Participant
				  under other qualified Master and Prototype defined contribution plans and
				  welfare benefit funds, individual medical accounts, and simplified employee
				  pensions maintained by the Employer are less than the Maximum Permissible
				  Amount and the Employer Contribution that would otherwise be contributed or
				  allocated to the Participant’s account under this Plan would cause the
				  Annual Additions for the Limitation Year to exceed this limitation, the amount
				  contributed or allocated will be reduced so that the Annual Additions under all
				  such plans and funds for the Limitation Year will equal the Maximum Permissible
				  Amount. If the Annual Additions with respect to the Participant under such
				  other qualified Master and Prototype defined contribution plans, welfare
				  benefit funds, individual medical accounts, and simplified employee pensions in
				  the aggregate are equal to or greater than the Maximum Permissible Amount, no
				  amount will be contributed or 
 

 

	 
		
		   

		  
			 
				
				  
					 
						
						  
							 
								19

								
								   

								   

									  
 
 
 
 
 
 
 
 
 

		  
 

	  

	 
		allocated
		  to the Participant’s account under this Plan for the Limitation
		  Year.
 

	  

	 
			 	
				(b)

					
				Prior to
				  determining the Participant’s actual Compensation for the Limitation Year,
				  the Employer may determine the Maximum Permissible Amount for a Participant in
				  the manner described in Section 6.01(b).
 

 

	  

	 
			 	
				(c)

					
				As soon
				  as administratively feasible after the end of the Limitation Year, the Maximum
				  Permissible Amount for the Limitation Year will be determined on the basis of
				  the Participant’s actual Compensation for the Limitation
				  Year.
 

 

	  

	 
			 	
				(d)

					
				If,
				  pursuant to Section 6.02(c) or as a result of the allocation of forfeitures, a
				  Participant’s Annual Additions under the Plan and such other plans would
				  result in an excess amount for a Limitation Year, the excess amount will be
				  deemed to consist of the Annual Additions last allocated, except that Annual
				  Additions attributable to a simplified employee pension will be deemed to have
				  been allocated first, followed by Annual Additions to a welfare benefit fund or
				  individual medical account, regardless of the actual allocation
				  date.
 

 

	  

	 
			 	
				(e)

					
				If an
				  excess amount was allocated to a Participant on an allocation date of this Plan
				  which coincides with an allocation date of another plan, the excess amount
				  attributed to this Plan will be the product of,
 

 

	  

	 
			 	
				(1)

					
				the
				  total excess amount allocated as of such date, times
 

 

	  

	 
			 	
				(2)

					
				the
				  ratio of (A) the Annual Additions allocated to the Participant for the
				  Limitation Year as of such date under this Plan to (B) the total Annual
				  Additions allocated to the Participant for the Limitation Year as of such date
				  under this and all the other qualified Master or Prototype Defined Contribution
				  Plans.
 

 

	  

	 
			 	
				(f)

					
				Any
				  excess amount attributed to this Plan will be disposed of in the manner
				  described in Section 6.01(d).
 

 

	  

	 
			
				6.03

					
				Participation
				  in Another Defined Contribution Plan Which is Not a Master or Prototype
				  Plan: If the
				  Participant is covered under another qualified defined contribution plan
				  maintained by the Employer which is not a Master or Prototype Plan, Annual
				  Additions which may be credited to the Participant’s account under this
				  Plan for any Limitation Year will be limited in accordance with Section 6.02(a)
				  through 6.02(f) as though the other plan were a Master or Prototype Plan unless
				  the Employer provides other limitations in the “Overriding Language for
				  Multiple Plans” Section of the Adoption Agreement.
 

 

	  

	 
			
				6.04

					
				Participation
				  in a Defined Benefit Plan: If the
				  Employer maintains, or at any time maintained, a qualified defined benefit plan
				  covering any Participant in this Plan, the sum of the Participant’s
				  Defined Benefit Plan Fraction and Defined 
 

 

	 
		
		   

		  
			 
				
				  
					 
						
						  
							 
								20

								
								   

								   

									  
 
 
 
 
 
 
 
 
 

		  
 

	  

	 
		Contribution
		  Plan Fraction will not exceed 1.0 in any Limitation Year. The Annual Additions
		  which may be credited to the Participant’s account under this Plan for any
		  Limitation Year will be limited in accordance with the “Overriding
		  Language for Multiple Plans” Section of the Adoption Agreement. This
		  Section 6.04 does not apply for Limitation Years beginning on or after January
		  1, 2000.
 

	  

	 ARTICLE
		VII

	 ADMINISTRATION
		OF PLAN

	  

	 
			
				7.01

					
				No
				  Participation in Another Qualified Plan: The
				  Employer shall have the following responsibilities with respect to
				  administration of the Plan:
 

 

	  

	 
			 	
				(a)

					
				The
				  Employer shall appoint a Plan Administrator to administer the Plan. In absence
				  of such an appointment, the Employer shall serve as Plan Administrator. The
				  Employer may remove and reappoint a Plan Administrator from time to
				  time.
 

 

	  

	 
			 	
				(b)

					
				The
				  Employer may in its discretion appoint an Investment Manager to manage all or a
				  designated portion of the assets of the Plan. In such event, the Trustee shall
				  follow the directive of the Investment Manager in investing the assets of the
				  Plan managed by the Investment Manager.
 

 

	  

	 
			 	
				(c)

					
				The
				  Employer shall, formally or informally, review the performance from time to
				  time of persons appointed by it or to which duties have been delegated by it,
				  such as the Trustee, and Plan Administrator.
 

 

	  

	 
			 	
				(d)

					
				The
				  Employer shall supply the Plan Administrator in a timely manner with all
				  information necessary for it to fulfill its responsibilities under the Plan.
				  The Plan Administrator may rely upon such information and shall have no duty to
				  verify it.
 

 

	  

	 
			
				7.02

					
				Rights
				  and Responsibilities of Plan Administrator: The
				  Plan Administrator shall administer the Plan according to its terms for the
				  exclusive benefit of Participants, former Participants, and their
				  Beneficiaries.
 

 

	  

	 
			 	
				(a)

					
				The Plan
				  Administrator’s responsibilities shall include but not be limited to the
				  following:
 

 

	  

	 
			 	
				(1)

					
				Determining
				  all questions relating to the eligibility of Employees to participate or remain
				  Participants hereunder.
 

 

	  

	 
			 	
				(2)

					
				Computing,
				  certifying and directing the Trustee with respect to the amount and form of
				  benefits to which a Participant may be entitled hereunder.
 

 

	  

	 
			 	
				(3)

					
				Authorizing
				  and directing the Trustee with respect to disbursements from the Trust
				  Fund.
 

 

	 
		
		   

		  
			 
				
				  
					 
						
						  
							 
								21

								
								   

								   

									  
 
 
 
 
 
 
 
 
 

		  
 

	  

	 
			 	
				(4)

					
				Maintaining
				  all necessary records for administration of the Plan.
 

 

	  

	 
			 	
				(5)

					
				Interpreting
				  the provisions of the Plan and preparing and publishing rules and regulations
				  for the Plan which are not inconsistent with its terms and
				  provisions.
 

 

	  

	 
			 	
				(6)

					
				Complying
				  with any reporting, disclosure and notice requirements of the Code and
				  ERISA.
 

 

	  

	 
			 	
				(b)

					
				In order
				  to fulfill its responsibilities, the Plan Administrator shall have all powers
				  necessary or appropriate to accomplish his duties under the Plan, including the
				  power to determine all questions arising in connection with the administration,
				  interpretation and application of the Plan. Any such determination shall be
				  conclusive and binding upon all persons. However, all discretionary acts,
				  interpretations and constructions shall be done in a nondiscriminatory manner
				  based upon uniform principles consistently applied. No action shall be taken
				  which would be inconsistent with the intent that the Plan remain qualified
				  under Section 401(a) of the Code. The Plan Administrator is specifically
				  authorized to employ or retain suitable employees, agents, and counsel as may
				  be necessary or advisable to fulfill its responsibilities hereunder, and to pay
				  their reasonable compensation, which shall be reimbursed from the Trust Fund if
				  not paid by the Employer within thirty days after the Plan Administrator
				  advises the Employer of the amount owed.
 

 

	  

	 
			 	
				(c)

					
				The Plan
				  Administrator shall serve as the designated agent for legal process under the
				  Plan.
 

 

	  

	 
			
				7.03

					
				Benefit
				  Claims Procedure:
 

 

	  

	 
			 	
				(a)

					
				Any
				  claim for benefits under the Plan shall be made in writing to the Plan
				  Administrator. If such claim for benefits is wholly or partially denied, the
				  Plan Administrator shall, within thirty (30) days after receipt of the claim,
				  notify the Participant or Beneficiary of the denial of the claim. Such notice
				  of denial shall:
 

 

	  

	 
			 	
				(1)

					
				be in
				  writing;
 

 

	  

	 
			 	
				(2)

					
				be
				  written in a manner calculated to be understood by the Participant or
				  Beneficiary, and 
 

 

	  

	 
			 	
				(3)

					
				contain:

				

 

	  

	 
			 	
				(A)

					
				the
				  specific reason or reasons for denial of the claim,
 

 

	  

	 
			 	
				(B)

					
				a
				  specific reference to the pertinent Plan provisions upon which the denial is
				  based,
 

 

	 
		
		   

		  
			 
				
				  
					 
						
						  
							 
								22

								
								   

								   

									  
 
 
 
 
 
 
 
 
 

		  
 

	  

	 
			 	
				(C)

					
				a
				  description of any additional material or information necessary to perfect the
				  claim, along with an explanation of why such material or information is
				  necessary, and
 

 

	  

	 
			 	
				(D)

					
				an
				  explanation of the claim review procedure in accordance with the provisions of
				  this Article.
 

 

	  

	 
			 	
				(b)

					
				Within
				  sixty (60) days after the receipt by the Participant or Beneficiary of a
				  written notice of denial of the claim, or such later time as shall be deemed
				  reasonable taking into account the nature of the benefit subject to the claim
				  and any other attendant circumstances, the Participant or Beneficiary may file
				  a written request with the Plan Administrator that it conduct a full and fair
				  review of the denial of the claim for benefits.
 

 

	  

	 
			 	
				(c)

					
				The Plan
				  Administrator shall deliver to the Participant or Beneficiary a written
				  decision on the claim within thirty (30) days after the receipt of the
				  aforementioned request for review, except that if there are special
				  circumstances (such as the need to hold a hearing, if necessary) which require
				  an extension of time for processing, the aforementioned thirty (30) day period
				  shall be extended to sixty (60) days. Such decisions shall:
 

 

	  

	 
			 	
				(1)

					
				be
				  written in a manner calculated to be understood by the Participant or
				  Beneficiary, 
 

 

	  

	 
			 	
				(2)

					
				include
				  the specific reason or reasons for the decision, and
 

 

	  

	 
			 	
				(3)

					
				contain
				  a specific reference to the pertinent Plan provisions upon which the decision
				  is based.
 

 

	  

	 
			 	
				(d)

					
				The
				  decision of the Plan Administrator shall be final and binding on all parties,
				  unless determined by a court of competent jurisdiction to be arbitrary and
				  capricious.
 

 

	  

	 ARTICLE
		VIII

	 TOP
		HEAVY PROVISIONS

	  

	 
			
				8.01

					
				In
				  General: If the
				  Plan is or becomes Top-Heavy in any Plan Year beginning after December 31,
				  1983, the provisions of this Article will supersede any conflicting provisions
				  in the Plan or Adoption Agreement.
 

 

	  

	 
			
				8.02

					
				Minimum
				  Allocation:
 

 

	  

	 
			 	
				(a)

					
				Except
				  as provided in (c) and (d) below, the Employer Contributions and Forfeitures
				  allocated on behalf of any Participant who is not a Key Employee (or on behalf
				  of all Participants, if elected in the Adoption Agreement) shall not be less
				  than the lesser of three percent of such Participant’s Compensation or in
				  the case where the Employer has no defined benefit plan which designates this
				  Plan to satisfy Section 401 of 
 

 

	 
		
		   

		  
			 
				
				  
					 
						
						  
							 
								23

								
								   

								   

									 
									  
 
 
 
 
 
 
 

				  
 
 
 
 

	 
		the
		  Code, the largest percentage of Employer Contributions and forfeitures, as a
		  percentage of Key Employee’s Compensation, as limited by Section
		  401(a)(17) of the Code, allocated on behalf of any Key Employee for that year.
		  The minimum allocation is determined without regard to any Social Security
		  contribution. This minimum allocation shall be made even though, under other
		  plan provisions, the Participant would not otherwise be entitled to receive an
		  allocation, or would have received a lesser allocation for the year because of
		  (i) the Participant’s failure to complete 1,000 Hours of Service (or any
		  equivalent provided in the Plan), or (ii) the Participant’s failure to
		  make mandatory employee contributions to the Plan, or (iii) Compensation less
		  than a stated amount.
 

	  

	 
			 	
				(b)

					
				For
				  purposes of computing the minimum allocation, Compensation shall mean
				  Compensation as defined in Item 14 of the Adoption Agreement as limited by
				  Section 401(a)(17) of the Code.
 

 

	  

	 
			 	
				(c)

					
				The
				  provisions in (a) above shall not apply to any Participant who was not employed
				  by the Employer on the last day of the Plan Year.
 

 

	  

	 
			 	
				(d)

					
				The
				  provisions in (a) above shall not apply to any Participant to the extent the
				  Participant is covered under any other plan or plans of the Employer and the
				  Employer has provided in the Adoption Agreement that the minimum allocation or
				  benefit requirement applicable to Top Heavy plans will be met in the other plan
				  or plans.
 

 

	  

	 
			
				8.03

					
				Nonforfeitability
				  of Minimum Allocation: The
				  minimum allocation required (to the extent required to be nonforfeitable under
				  Section 416(b)) may not be forfeited under Section 411(a)(3)(B) or
				  411(a)(3)(D).
 

 

	  

	 
			
				8.04

					
				Minimum
				  Vesting Schedules: For any
				  Plan Year in which this Plan is Top-Heavy, one of the minimum vesting schedules
				  as elected by the Employer in the Adoption Agreement will automatically apply
				  to the Plan. The minimum vesting schedule applies to all benefits within the
				  meaning of Section 411(a)(7) of the Code except those attributable to Employee
				  Nondeductible Contributions, including benefits accrued before the effective
				  date of Section 416 and benefits accrued before the Plan became Top-Heavy.
				  Further, no decrease in a Participant’s nonforfeitable percentage may
				  occur in the event the Plan’s status as Top-Heavy changes for any Plan
				  Year. However, this Section does not apply to the account balances of any
				  Employee who does not have an Hour of Service after the Plan has initially
				  become Top-Heavy and such Employee’s account balance attributable to
				  Employer Contributions and Forfeitures will be determined without regard to
				  this Section.
 

 

	 
		
		   

		  
			 
				
				  
					 
						
						  
							 
								24

								
								   

								   

									 
									  
 
 
 
 
 
 
 

				  
 
 
 
 

	 ARTICLE
		IX

	 JOINT
		AND SURVIVOR ANNUITY REQUIREMENTS

	  

	 
			
				9.01

					
				Applicability: The
				  provisions of this Article shall apply to any Participant who is credited with
				  at least one Hour of Service with the Employer on or after August 23, 1984, and
				  such other Participants as provided in Section 9.06.
 

 

	  

	 
			
				9.02

					
				Qualified
				  Joint and Survivor Annuity: Unless
				  an optional form of benefit is selected pursuant to a qualified election within
				  the 90-day period ending on the Annuity Starting Date, a married
				  Participant’s vested account balance will be paid in the form of a
				  Qualified Joint and Survivor Annuity and an unmarried Participant’s vested
				  account balance will be paid in the form of a life annuity. The Participant may
				  elect to have such annuity distributed upon attainment of the earliest
				  retirement age under the Plan.
 

 

	  

	 
			
				9.03

					
				Qualified
				  Preretirement Survivor Annuity: Unless
				  an optional form of benefit has been selected within the election period
				  pursuant to a qualified election, if a Participant dies before the Annuity
				  Starting Date then the Participant’s vested account balance shall be
				  applied toward the purchase of an annuity for the life of the surviving spouse.
				  The surviving spouse may elect to have such annuity distributed within a
				  reasonable period after the Participant’s death. The surviving spouse
				  shall have the right to revoke the annuity payment option if another form of
				  benefit is elected by such surviving spouse.
 

 

	  

	 
			
				9.04

					
				Notice
				  Requirements:
 

 

	  

	 
			 	
				(a)

					
				In the
				  case of a Qualified Joint and Survivor Annuity, the Plan Administrator shall no
				  less than 30 days and no more than 90 days prior to the Annuity Starting Date
				  provide each Participant a written explanation of:
 

 

	  

	 
			 	
				(1)

					
				the
				  terms and conditions of a Qualified Joint and Survivor Annuity;

				

 

	  

	 
			 	
				(2)

					
				the
				  Participant’s right to make and the effect of an election to waive the
				  Qualified Joint and Survivor Annuity form of benefit;
 

 

	  

	 
			 	
				(3)

					
				the
				  rights of a Participant’s spouse; and
 

 

	  

	 
			 	
				(4)

					
				the
				  right to make, and the effect of, a revocation of a previous election to waive
				  the Qualified Joint and Survivor Annuity.
 

 

	  

	 The
		Annuity Starting Date for a distribution in a form other than a Qualified Joint
		and Survivor Annuity may be less than 30 days after receipt of the written
		explanation described in the preceding paragraph provided: (i) the Participant
		has been provided with information that clearly indicates that the Participant
		has at least 30 days to consider whether to waive the Qualified Joint and
		Survivor Annuity and elect (with spousal consent) to a form of distribution
		other than a 

	  

	 25

	  

	 
 
	 
		
		  
			 
				
				  
					 
						
						  
							 
								
								   

								  
									 
										Qualified
										  Joint
										  and Survivor Annuity; (ii) the Participant is permitted to revoke any
										  affirmative distribution election at least until the Annuity Starting Date or,
										  if later, at any time prior to the expiration of the 7-day period that begins
										  the day after the explanation of the Qualified Joint and Survivor Annuity is
										  provided to the Participant; and (iii) the Annuity Starting Date is a date
										  after the date that the written explanation was provided to the
										  Participant.
 
 
 
 
 
 
 

					 
 
 
 
 
 

	  

	 
			 	
				(b)

					
				In the
				  case of a Qualified Preretirement Survivor Annuity as described in Section 9.03
				  of this Article, the Plan Administrator shall provide each Participant within
				  the applicable period for such Participant a written explanation of the
				  Qualified Preretirement Survivor Annuity in such terms and in such manner as
				  would be comparable to the explanation provided for meeting the requirements of
				  Section 9.04(a) applicable to a Qualified Joint and Survivor
				  Annuity.
 

 

	  

	 The
		applicable period for a Participant is whichever of the following periods ends
		last:

	  

	 
			 	
				(1)

					
				the
				  period beginning with the first day of the Plan Year in which the Participant
				  attains age 32 and ending with the close of the Plan Year preceding the Plan
				  Year in which the Participant attains age 35;
 

 

	  

	 
			 	
				(2)

					
				a
				  reasonable period ending after the individual becomes a
				  Participant;
 

 

	  

	 
			 	
				(3)

					
				a
				  reasonable period ending after Section 9.04(c) ceases to apply to the
				  Participant; 
 

 

	  

	 
			 	
				(4)

					
				a
				  reasonable period ending after this Article first applies to the
				  Participant.
 

 

	  

	 Notwithstanding
		the foregoing, notice must be provided within a reasonable period ending after
		separation from service in the case of a Participant who separates from service
		before attaining age 35.

	  

	 For
		purposes of applying the preceding paragraph, a reasonable period ending after
		the enumerated events described in 9.04(b)(2), (3) and (4) is the end of the
		two-year period beginning one year prior to the date the applicable event
		occurs, and ending one year after that date. In the case of a Participant who
		separates from service before the Plan Year in which age 35 is attained, notice
		shall be provided within the two-year Period beginning one year prior to
		separation and ending one year after separation. If such Participant thereafter
		returns to employment with the Employer, the applicable period for such
		Participant shall be redetermined.

	  

	 
			 	
				(c)

					
				Notwithstanding
				  the other requirements of this Section 9.04, the respective notices prescribed
				  by this Section need not be given to a Participant if (1)
 

 

	 
		
		   

		  
			 
				
				  
					 
						
						  
							 
								26

								
								   

								   

									 
									  

									 
										the Plan
										  “fully subsidizes” the costs of a Qualified Joint and Survivor
										  Annuity or Qualified Preretirement Survivor Annuity, and (2) the Plan does not
										  allow the Participant to waive the Qualified Joint and Survivor Annuity or
										  Qualified Preretirement Survivor Annuity and does not allow a married
										  Participant to designate a nonspouse Beneficiary. For purposes of this Section
										  9.04(c), a plan fully subsidizes the costs of a benefit if no increase in cost,
										  or decrease in benefits to the Participant may result from the
										  Participant’s failure to elect another benefit.

										 
 
 
 
 
 
 
 

					 
 
 
 
 
 

	 
			
				9.05

					
				Safe
				  Harbor Rules:
 

 

	  

	 
			 	
				(a)

					
				This
				  Section shall apply to a Participant in a Profit-Sharing Plan, and to any
				  distribution, made on or after the first day of the first Plan Year beginning
				  after December 31, 1988, from or under a separate account attributable solely
				  to accumulated deductible employee contributions, as defined in Section
				  72(o)(5)(B) of the Code, and maintained on behalf of a Participant in a money
				  purchase pension plan (including a target benefit plan), if the following
				  conditions are satisfied: (1) the Participant does not or cannot elect payments
				  in the form of a life annuity; and (2) on the death of a Participant, the
				  Participant’s vested account balance will be paid to the
				  Participant’s surviving spouse, but if there is no surviving spouse, or if
				  the surviving spouse has consented in a manner conforming to a qualified
				  election, then to the Participant’s Designated Beneficiary. The surviving
				  spouse may elect to have distribution of the vested account balance commence
				  within the 90-day period following the date of the Participant’s death.
				  The account balance shall be adjusted for gains or losses occurring after the
				  Participant’s death in accordance with the provisions of the Plan
				  governing the adjustment of account balances for other types of distributions.
				  This Section 9.05 shall not be operative with respect to a Participant in a
				  Profit-Sharing Plan if the Plan is a direct or indirect transferee of a defined
				  benefit plan, money purchase plan, target benefit plan, stock bonus, or
				  profit-sharing plan which is subject to the survivor annuity requirements of
				  Sections 401(a)(11) and 417 of the Code. If this Section 9.05 is operative,
				  then the provisions of this Article, other than Section 9.06, shall be
				  inoperative.
 

 

	  

	 
			 	
				(b)

					
				The
				  Participant may waive the spousal death benefit described in this Section at
				  any time provided that no such waiver shall be effective unless it satisfies
				  the conditions of Section 14.53 of the Plan (other than the notification
				  requirement referred to therein) that would apply to the Participant’s
				  waiver of the Qualified Preretirement Survivor Annuity.
 

 

	  

	 
			 	
				(c)

					
				For
				  purposes of this Section 9.05, “Vested Account Balance” shall mean,
				  in the case of a money purchase pension plan or a target benefit plan, the
				  Participant’s separate account balance attributable solely to accumulated
				  deductible employee contributions within the meaning of Section 72(o)(5)(B) of
				  the Code. In the case of a profit-sharing plan, “Vested
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 27

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
		Account
		  Balance” shall have the same meaning as provided in Section 14.56 of the
		  Plan.
 

	  

	 
			 	
				(d)

					
				If the
				  Employer’s Profit-Sharing Plan satisfies the requirements contained in
				  Section 9.05(a) above, with respect to a Participant in this Plan. such Plan is
				  not required to provide a Qualified Joint and Survivor Annuity for such
				  Participant. Such Plan may replace the Qualified Joint and Survivor Annuity
				  with a payment of a single-sum distribution form of payment that is otherwise
				  identical to such annuity in accordance with the requirements under Treasury
				  Regulations 1.411(d)-4, Q&A 2(e).
 

 

	  

	 
			
				9.06

					
				Transitional
				  Rules:
 

 

	  

	 
			 	
				(a)

					
				Any
				  living Participant not receiving benefits on August 23, 1984, who would
				  otherwise not receive the benefits prescribed by the previous Sections of this
				  Article must be given the opportunity to elect to have the prior Sections of
				  this Article apply if such Participant is credited with at least one Hour of
				  Service under this Plan or a predecessor plan in a Plan Year beginning on or
				  after January 1, 1976, and such Participant had at least 10 years of Vesting
				  Service when he or she separated from service.
 

 

	  

	 
			 	
				(b)

					
				Any
				  living Participant not receiving benefits on August 23, 1984, who was credited
				  with at least one Hour of Service under this Plan or a predecessor Plan on or
				  after September 2, 1974, and who is not otherwise credited with any service in
				  a Plan Year beginning on or after January 1, 1976, must be given the
				  opportunity to have his or her benefits paid in accordance with Section 9.06(d)
				  of this Article.
 

 

	  

	 
			 	
				(c)

					
				The
				  respective opportunities to elect (as described in Sections 9.06(a) and (b)
				  above) must be afforded to the appropriate Participants during the period
				  commencing on August 23, 1984, and ending on the date benefits would otherwise
				  commence to said Participants.
 

 

	  

	 
			 	
				(d)

					
				Any
				  Participant who has elected pursuant to Section 9.06(b) of this Article and any
				  Participant who does not elect under Section 9.06(a) or who meets the
				  requirements of Section 9.06(a) except that such Participant does not have at
				  least 10 years of vesting service when he or she separates from service, shall
				  have his or her benefits distributed in accordance with all of the following
				  requirements if benefits would have been payable in the form of a life
				  annuity:
 

 

	  

	 
			 	
				(1)

					
				Automatic
				  Joint and Survivor Annuity - If benefits in the form of a life annuity become
				  payable to a married Participant who: 
 

 

	  

	 
			 	
				(A)

					
				begins
				  to receive payments under the Plan on or after Normal Retirement Age;
				  or
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 28

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
			 	
				(B)

					
				dies on
				  or after Normal Retirement Age while still working for the Employer;
				  or
 

 

	  

	 
			 	
				(C)

					
				begins
				  to receive payments on or after the qualified early retirement age;
				  or
 

 

	  

	 
			 	
				(D)

					
				separates
				  from service on or after attaining Normal Retirement Age (or the qualified
				  early retirement age) and after satisfying the eligibility requirements for the
				  payment of benefits under the Plan and thereafter dies before beginning to
				  receive such benefits;
 

 

	  

	 then
		such benefits will be received under this Plan in the form of a Qualified Joint
		and Survivor Annuity, unless the Participant has elected otherwise during the
		election period. The election period must begin at least 6 months before the
		Participant attains qualified early retirement age and end not more than 90
		days before the commencement of benefits. Any election hereunder will be in
		writing and may be changed by the Participant at any time.

	  

	 
			 	
				(2)

					
				Election
				  of early survivor annuity - A Participant who is employed after attaining the
				  qualified early retirement age will be given the opportunity to elect, during
				  the election period, to have a survivor annuity payable on death. If the
				  Participant elects the survivor annuity, payments under such annuity must not
				  be less than the payments which would have been made to the spouse under the
				  Qualified Joint and Survivor Annuity if the Participant had retired on the day
				  before his or her death. Any election under this provision will be in writing
				  and may be changed by the Participant at any time. The election period begins
				  on the later of (a) the 90th day before the Participant attains the qualified
				  early retirement age, or (b) the date on which participation begins, and ends
				  on the date the Participant terminates employment.
 

 

	  

	 
			 	
				(3)

					
				For
				  purposes of this Section 9.06(d): 
 

 

	  

	 
			 	
				(A)

					
				Qualified
				  Early Retirement Age is the latest of:
 

 

	  

	 
			 	
				(i)

					
				the
				  earliest date, under the Plan, on which the Participant may elect to receive
				  retirement benefits,
 

 

	  

	 
			 	
				(ii)

					
				the
				  first day of the 120th month beginning before the Participant reaches Normal
				  Retirement Age, or
 

 

	  

	 
			 	
				(iii)

					
				the date
				  the Participant begins participation.
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 29

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
			 	
				(B)

					
				Qualified
				  Joint and Survivor Annuity is an annuity for the life of the Participant with a
				  survivor annuity for the life of the spouse as described in Section 14.54 of
				  the Plan.
 

 

	  

	 ARTICLE
		X

	 PAYMENT
		OF BENEFITS

	  

	 
			
				10.01

					
				Distributable
				  Events:
 

 

	  

	 
			 	
				(a)

					
				The
				  vested amount of a Participant’s account shall become payable to a
				  Participant or his Beneficiary pursuant to this Article X as follows:
				  
 

 

	  

	 
			 	
				(1)

					
				Upon
				  actual retirement on or after the Participant’s Normal Retirement
				  Age.
 

 

	  

	 
			 	
				(2)

					
				Upon the
				  death of the Participant.
 

 

	  

	 
			 	
				(3)

					
				Upon the
				  Disability of the Participant.
 

 

	  

	 
			 	
				(4)

					
				Upon the
				  termination of the Participant’s employment prior to retirement, death or
				  Disability.
 

 

	  

	 
			 	
				(5)

					
				If the
				  Plan is a profit-sharing plan and if so elected by the Employer in the Adoption
				  Agreement or specified in Section 11.03, the vested amount in a
				  Participant’s account may also be distributed under the in-service
				  distribution rules of Section 10.04.
 

 

	  

	 
			 	
				(b)

					
				Distributions
				  on account of any of the distributable events described above are subject to
				  the restrictions in Section 10.03 below.
 

 

	  

	 
			
				10.02

					
				Commencement
				  of Benefits: Notwithstanding
				  any other provisions of this Plan or the Adoption Agreement, unless the
				  Participant elects otherwise, distribution of benefits will begin no later than
				  the 60th day after the latest of the close of the Plan Year in
				  which:
 

 

	  

	 
			 	
				(a)

					
				the
				  Participant attains the age of 65 (or normal retirement age, if
				  earlier);
 

 

	  

	 
			 	
				(b)

					
				occurs
				  the 10th anniversary of the year in which the Participant commenced
				  participation in the Plan; or
 

 

	  

	 
			 	
				(c)

					
				the
				  Participant terminates service with the Employer.
 

 

	  

	 Notwithstanding
		the foregoing, the failure of a Participant and spouse (if required) to consent
		to a distribution while a benefit is immediately distributable, within the
		meaning of Section 10.03 of the Plan, shall be deemed to be an election to
		defer commencement of payment of any benefit sufficient to satisfy this
		section.

	  

	 
			
				10.03

					
				Restrictions
				  on Immediate Distributions: 
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 30

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
			 	
				(a)

					
				(1)  General
				  Rule
 

 

	  

	 If
		payment in the form of a Qualified Joint and Survivor Annuity is required with
		respect to a Participant and either the value of a Participant’s vested
		account balance derived from Employer and Employee Contributions exceeds $5,000
		or there are remaining payments to be made with respect to a particular
		distribution option that previously commenced, and the account balance is
		immediately distributable, the Participant and the Participant’s spouse
		(or where either the Participant or the spouse has died, the survivor) must
		consent to any distribution of such account balance.

	  

	 If
		payment in the form of a Qualified Joint and Survivor Annuity is not required
		with respect to a Participant and the value of a Participant’s vested
		account balance derived from Employer and Employee Contributions exceeds
		$5,000, and the account balance is immediately distributable, the Participant
		must consent to any distribution of such account balance.

	  

	 
			 	
				(2)

					
				If a
				  distribution is one to which Sections 401(a)(11) and 417 of the Internal
				  Revenue 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.
 

 

	  

	 
			 	
				(b)

					
				Notwithstanding
				  the foregoing, only the Participant need consent to the commencement of a
				  distribution in the form of a Qualified Joint and Survivor Annuity while the
				  account balance is immediately distributable. (Furthermore, if payment in the
				  form of a Qualified Joint and Survivor Annuity is not required with respect to
				  the Participant pursuant to Section 9.05 of the Plan, only the Participant need
				  consent to the distribution of an account balance that is immediately
				  distributable.) Neither the consent of the Participant nor the
				  Participant’s spouse shall be required to satisfy Section 401(a)(9) or
				  Section 415 of the Code. In addition, upon termination of this Plan if the Plan
				  does not offer an annuity option (purchased from a commercial provider) and if
				  the Employer or any entity within the same controlled group as the Employer
				  does not maintain another defined contribution plan (other than an employee
				  stock
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 31

							 
								 

								 

								  
								   
 
 
 
 
 
 
 

				
 
 
 

	 
		ownership
		  plan as defined in Section 4975(e)(7) of the Code), the Participant’s
		  account balance may, without the Participant’s consent, be distributed to
		  the Participant. However, if any entity within the same controlled group as the
		  Employer maintains another defined contribution plan (other than an employee
		  stock ownership plan as defined in Section 4975(e)(7) of the Code) then the
		  Participant’s account balance will be transferred, without the
		  Participant’s consent, to the other plan if the Participant does not
		  consent to an immediate distribution.

		 
 

	 
			 	
				(c)

					
				An
				  account balance is immediately distributable if any part of the account balance
				  could be distributed to the Participant (or surviving spouse) before the
				  Participant attains (or would have attained if not deceased) the later of
				  normal retirement age or age 62.
 

 

	  

	 
			 	
				(d)

					
				For
				  purposes of determining the applicability of the foregoing consent requirements
				  to distributions made before the first day of the first Plan Year beginning
				  after December 31, 1988, the Participant’s Vested Account Balance shall
				  not include amounts attributable to accumulated deductible employee
				  contributions within the meaning of Section 72(o)(5)(B) of the
				  Code.
 

 

	  

	 
			 	
				(e)

					
				Transitional
				  Rules for Cash Out Limits.
 

 

	  

	 
			 	
				(1)

					
				In
				  general. This section provides transitional rules with regard to the cash out
				  limits for distributions made prior to October 17, 2000.
 

 

	  

	 
			 	
				(2)

					
				Distributions
				  subject to Section 417. If payment in the form of a Qualified Joint and
				  Survivor Annuity is required with regard to a Participant, the rule in this
				  Section 10.03(e)(2) is substituted for the rule in the first sentence of
				  Section 10.03(a)(1). If the value of a Participant’ s vested account
				  balance derived from Employer and Employee Contributions exceeds (or at the
				  time of any prior distribution (A) in Plan Years beginning before August 6,
				  1997, exceeded $3,500 or (B) in Plan Years beginning after August 5, 1997,
				  exceeded) $5,000, and the account balance is immediately distributable, the
				  Participant and the Participant’s spouse (or where either the Participant
				  or the spouse has died, the survivor) must consent to any distribution of such
				  account balance.
 

 

	  

	 
			 	
				(3)

					
				Distributions
				  not subject to Section 417. If payment in the form of a Qualified Joint and
				  Survivor Annuity is not required with respect to a Participant, the rule in
				  this Section 10.03(e) is substituted for the rule in the second sentence of
				  Section 10.03(a)(1).
 

 

	  

	 If the
		value of a Participant’s vested account balance derived from Employer and
		Employee Contributions:

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 32

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
			 	
				(A)

					
				for Plan
				  Years beginning before August 6, 1997, exceeds $3,500 (or exceeded $3,500 at
				  the time of any prior distribution),
 

 

	  

	 
			 	
				(B)

					
				for Plan
				  Years beginning after August 5, 1997, and for a distribution made prior to
				  March 22, 1999, exceeds $5,000 (or exceeded $5,000 at the time of any prior
				  distribution),
 

 

	  

	 
			 	
				(C)

					
				and for
				  Plan Years beginning after August 5, 1997 and for a distribution made after
				  March 21, 1999, that either exceeds $5,000 or is a remaining payment under a
				  selected optional form of payment that exceeded $5,000 at the time the selected
				  payment began,
 

 

	  

	 and the
		account balance is immediately distributable, the Participant and the
		Participant’s spouse (or where either the Participant or the spouse has
		died, the survivor) must consent to any distribution of such account
		balance.

	  

	 
			
				10.04

					
				In-Service
				  Distributions: If the
				  Employer elects in the Adoption Agreement, distribution of up to 100% of the
				  Participant’s vested account balance may be made to a Participant who is
				  still employed by the Employer under one of the following methods:

				

 

	  

	 
			 	
				(a)

					
				After
				  the Participant has been a Participant under this Plan for a period of 5 years,
				  he may request up to 100% of the vested amount in his account; or

				

 

	  

	 
			 	
				(b)

					
				The
				  Participant may withdraw any vested amounts which have been on deposit for a
				  period of at least 24 months; or
 

 

	  

	 
			 	
				(c)

					
				If the
				  Employer checks both the 24 month rule and the 60 month rule, then Participants
				  who have completed 5 years of Plan participation may withdraw up to 100% of
				  their vested account balance. Participants who have not completed 5 years of
				  Plan participation may only withdraw vested amounts which have been on deposit
				  for a period of 24 months.
 

 

	  

	 
			 	
				(d)

					
				The
				  Participant may withdraw amounts necessary to meet a financial hardship.
				  Financial hardship shall be determined by the Plan Administrator on a
				  reasonably equivalent basis and shall include but not be limited to a
				  deductible medical expense, a deductible casualty loss, an illness or
				  disability which prevents employment for six weeks or more, a judgment or other
				  extraordinary liability exceeding 10% of the Participant’s taxable income,
				  the threatened foreclosure of a mortgage on the Participant’s residence,
				  the threatened bankruptcy of the Participant, the education of the
				  Participant’s children, or the purchase of the Participant’s primary
				  personal residence.
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 33

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
			 	
				(e)

					
				After
				  the Participant has attained the age selected in the Adoption
				  Agreement.
 

 

	  

	 
			
				10.05

					
				Early
				  Retirement with Age and Service Requirement: If a
				  Participant separates from service before satisfying the age requirement for
				  early retirement, but has satisfied the service requirement, the Participant
				  will be entitled to elect an early retirement benefit upon satisfaction of such
				  age requirement.
 

 

	  

	 
			
				10.06

					
				Optional
				  Forms of Benefits:
 

 

	  

	 
			 	
				(a)

					
				The
				  following optional forms of benefits which have been selected by the Employer
				  in the Adoption Agreement are available under this Plan: 
 

 

	  

	 
			 	
				(1)

					
				A single
				  sum;
 

 

	  

	 
			 	
				(2)

					
				Installments
				  over a period not to exceed the life expectancy of the Participant, or if
				  applicable, the joint and last survivor expectancies of the Participant and the
				  Participant’s Designated Beneficiary;
 

 

	  

	 
			 	
				(3)

					
				Over the
				  life of the Participant or the joint lives of the Participant and Designated
				  Beneficiary; 
 

 

	  

	 
			 	
				(4)

					
				A joint
				  and survivor annuity; or
 

 

	  

	 
			 	
				(5)

					
				Any
				  combination of (1) through (4) above.
 

 

	  

	 
			 	
				(b)

					
				Notwithstanding
				  Section 10.06(a) above, or any other provision of this Plan, or the selections
				  in the Adoption Agreement, if this Plan is a restatement of a prior plan of the
				  Employer or includes assets which were transferred from another qualified plan,
				  any optional forms of benefits which were permitted under the previous plan
				  cannot be reduced, eliminated or made subject to employer discretion unless
				  specifically permitted under Treasury Regulations, and will therefore be
				  available under this Plan.
 

 

	  

	 
			 	
				(c)

					
				Notwithstanding
				  any provision of this Plan to the contrary, to the extent that any optional
				  form of benefit under this Plan permits a distribution prior to the
				  employee’s retirement, death, disability, or severance from employment,
				  and prior to plan termination, the optional form of benefit is not available
				  with respect to benefits attributable to assets (including the post-transfer
				  earnings thereon) and liabilities that are transferred, within the meaning of
				  Section 414(l) of the Internal Revenue Code, to this Plan from a Money Purchase
				  Pension Plan qualified under Section 401(a) of the Code (other than any portion
				  of those assets and liabilities attributable to voluntary employee
				  contributions).
 

 

	  

	 This
		Section 10.06(c) is effective for Plan Years beginning on or after December 12,
		1994.

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 34

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
			
				10.07

					
				Minimum
				  Required Distributions:
 

 

	  

	 
			 	
				(a)

					
				General
				  Rules:
 

 

	  

	 
			 	
				(1)

					
				Subject
				  to Article IX, Joint and Survivor Annuity Requirements, the requirements of
				  this Article shall apply to any distribution of a Participant’s interest
				  and will take precedence over any inconsistent provisions of this Plan. Unless
				  otherwise specified, the provisions of this Article apply to calendar years
				  beginning after December 31, 1984.
 

 

	  

	 
			 	
				(2)

					
				All
				  distributions required under this Article shall be determined and made in
				  accordance with the Income Tax Regulations under Section 401(a)(9), including
				  the minimum distribution incidental benefit requirement of Section
				  1.401(a)(9)-2 of the regulations.
 

 

	  

	 
			 	
				(b)

					
				Required
				  Beginning Date: The entire interest of a Participant must be distributed or
				  begin to be distributed no later than the Participant’s Required Beginning
				  Date.
 

 

	  

	 
			 	
				(c)

					
				Limits
				  on Distribution Periods: As of the first Distribution Calendar Year,
				  distributions, if not made in a single-sum, may only be made over one of the
				  following periods (or a combination thereof):
 

 

	  

	 
			 	
				(1)

					
				the life
				  of the Participant,
 

 

	  

	 
			 	
				(2)

					
				the life
				  of the Participant and a Designated Beneficiary,
 

 

	  

	 
			 	
				(3)

					
				a period
				  not extending beyond the life expectancy of the Participant, or

				

 

	  

	 
			 	
				(4)

					
				a period
				  not extending beyond the joint and last survivor expectancy of the Participant
				  and a Designated Beneficiary.
 

 

	  

	 
			 	
				(d)

					
				Determination
				  of Amount to be Distributed Each Year: If the Participant’s interest is to
				  be distributed in other than a single sum, the following minimum distribution
				  rules shall apply on or after the Required Beginning Date:
 

 

	  

	 
			 	
				(1)

					
				Individual
				  Account -
 

 

	  

	 
			 	
				(A)

					
				If a
				  Participant’s benefit is to be distributed over (i) a period not extending
				  beyond the life expectancy of the Participant or the joint life and last
				  survivor expectancy of the Participant and the Participant’s Designated
				  Beneficiary or (ii) a period not extending beyond the life expectancy of the
				  Designated Beneficiary, the amount required to be distributed for each calendar
				  year, beginning with
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 35

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
		distributions
		  for the first Distribution Calendar Year, must at least equal the quotient
		  obtained by dividing the Participant’s Benefit by the Applicable Life
		  Expectancy.

		 
 

	 
			 	
				(B)

					
				For
				  calendar years beginning before January 1, 1989, if the Participant’s
				  spouse is not the Designated Beneficiary, the method of distribution selected
				  must assure that at least 50% of the present value of the amount available for
				  distribution is paid within the life expectancy of the
				  Participant.
 

 

	  

	 
			 	
				(C)

					
				For
				  calendar years beginning after December 31, 1988, the amount to be distributed
				  each year, beginning with distributions for the first Distribution Calendar
				  Year shall not be less than the quotient obtained by dividing the
				  Participant’s benefit by the lesser of (i) the applicable life expectancy
				  or (ii) if the Participant’s spouse is not the Designated Beneficiary, the
				  applicable divisor determined from the table set forth in Q & A-4 of
				  Section 1.401(a)(9)-2 of the Income Tax Regulations. Distributions after the
				  death of the Participant shall be distributed using the applicable life
				  expectancy in Section 10.07(d)(1)(A) above as the relevant divisor without
				  regard to regulations Section 1.401(a)(9)-2.
 

 

	  

	 
			 	
				(D)

					
				The
				  minimum distribution required for the Participant’s first Distribution
				  Calendar Year must be made on or before the Participant’s Required
				  Beginning Date. The minimum distribution for other calendar years, including
				  the minimum distribution for the distribution calendar year in which the
				  Employee’s Required Beginning Date occurs, must be made on or before
				  December 31 of that Distribution Calendar Year.
 

 

	  

	 
			 	
				(2)

					
				Other
				  Forms - If the Participant’s benefit is distributed in the form of an
				  annuity purchased from an insurance company, distributions thereunder shall be
				  made in accordance with the requirements of Section 401(a)(9) of the Code and
				  the regulations thereunder.
 

 

	  

	 
			 	
				(e)

					
				Death
				  Distribution Provisions:
 

 

	  

	 
			 	
				(1)

					
				Distribution
				  Beginning Before Death - If the Participant dies after distribution of his or
				  her interest has begun, the remaining portion of such interest will continue to
				  be distributed at least as rapidly as under the method of distribution being
				  used prior to the Participant’s death.
 

 

	 
		
		   

		  
			 
				
				  
					 
						
						  
							 
								36

								
								   

								   

									  
 
 
 
 
 
 
 
 
 

		  
 

	  

	 
			 	
				(2)

					
				Distribution
				  Beginning After Death - If the Participant dies before distribution of his or
				  her interest begins, distribution of the Participant’s entire interest
				  shall be completed by December 31 of the calendar year containing the fifth
				  anniversary of the Participant’s death except to the extent that an
				  election is made to receive distributions in accordance with (A) or (B)
				  below:
 

 

	  

	 
			 	
				(A)

					
				if any
				  portion of the Participant’s interest is payable to a Designated
				  Beneficiary, distributions may be made over the life or over a period certain
				  not greater than the life expectancy of the Designated Beneficiary commencing
				  on or before December 31 of the calendar year immediately following the
				  calendar year in which the Participant died;
 

 

	  

	 
			 	
				(B)

					
				if the
				  Designated Beneficiary is the Participant’s surviving spouse, the date
				  distributions are required to begin in accordance with (A) above shall not be
				  earlier than the later of (i) December 31 of the calendar year immediately
				  following the calendar year in which the Participant died and (ii) December 31
				  of the calendar year in which the Participant would have attained age 70
				  1/2.
 

 

	  

	 If the
		Participant has not made an election pursuant to this Section 10.07(e)(2) by
		the time of his or her death, the Participant’s Designated Beneficiary
		must elect the method of distribution no later than the earlier of (1) December
		31 of the calendar year in which distributions would be required to begin under
		this Section, or (2) December 31 of the calendar year which contains the fifth
		anniversary of the date of death of the Participant. If the Participant has no
		Designated Beneficiary, or if the Designated Beneficiary does not elect a
		method of distribution, distribution of the Participant’s entire interest
		must be completed by December 31 of the calendar year containing the fifth
		anniversary of the Participant’s death.

	  

	 
			 	
				(f)

					
				For
				  purposes of Section 10.07(e)(2) above, if the surviving spouse dies after the
				  Participant, but before payments to such spouse begin, the provisions of
				  Section 10.07(e), with the exception of paragraph 10.07(e)(2)(B) therein, shall
				  be applied as if the surviving spouse were the Participant.
 

 

	  

	 
			 	
				(g)

					
				For
				  purposes of Section 10.07(e), distributions of a Participant’s interest is
				  considered to begin on the Participant’s Required Beginning Date (or, if
				  Section 10.07(f) above is applicable, the date distribution is required to
				  begin to the surviving spouse pursuant to Section 10.07(e)(2) above). If
				  distribution in the form of an annuity irrevocably commences to
				  the
 

 

	 
		
		   

		  
			 
				
				  
					 
						
						  
							 
								37

								
								   

								   

									 
									  
 
 
 
 
 
 
 

				  
 
 
 
 

	 
		Participant
		  before the Required Beginning Date, the date distribution is considered to
		  begin is the date distribution actually commences.

		 
 

	 
			 	
				(h)

					
				Transitional
				  Rule:
 

 

	  

	 
			 	
				(1)

					
				Notwithstanding
				  the other requirements of this Article and subject to the requirements of
				  Article X, Joint and Survivor Annuity Requirements, distribution on behalf of
				  any Employee, including a 5-percent owner, may be made in accordance with all
				  of the following requirements (regardless of when such distribution
				  commences):
 

 

	  

	 
			 	
				(A)

					
				The
				  distribution by the Plan is one which would not have disqualified such trust
				  under Section 401(a)(9) of the Internal Revenue Code as in effect prior to
				  amendment by the Deficit Reduction Act of 1984.
 

 

	  

	 
			 	
				(B)

					
				The
				  distribution is in accordance with a method of distribution designated by the
				  Employee whose interest in the trust is being distributed or, if the Employee
				  is deceased, by a Beneficiary of such Employee.
 

 

	  

	 
			 	
				(C)

					
				Such
				  designation was in writing, was signed by the Employee or the Beneficiary, and
				  was before January 1, 1984.
 

 

	  

	 
			 	
				(D)

					
				The
				  Employee had accrued a benefit under the Plan as of December 31,
				  1983.
 

 

	  

	 
			 	
				(E)

					
				The
				  method of distribution designated by the Employee or the Beneficiary specifies
				  the time at which distribution will commence, the period over which
				  distributions will be made, and in the case of any distribution upon the
				  Employee’s death, the beneficiaries of the Employee listed in order of
				  priority.
 

 

	  

	 
			 	
				(2)

					
				A
				  distribution upon death will not be covered by this transitional rule unless
				  the information in the designation contains the required information described
				  above with respect to the distributions to be made upon the death of the
				  Employee.
 

 

	  

	 
			 	
				(3)

					
				For any
				  distribution which commences before January 1, 1984, but continues after
				  December 31, 1983, the Employee, or the Beneficiary, to whom such distribution
				  is being made, will be presumed to have designated the method of distribution
				  under which the distribution is being made if the method of distribution
				  satisfies the requirements in Subsections 10.07(h)(1)(A) and (E).

				

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 38

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
			 	
				(4)

					
				If a
				  designation is revoked, any subsequent distribution must satisfy the
				  requirements of Section 401(a)(9) of the Code and the proposed regulations
				  thereunder. If a designation is revoked subsequent to the date distributions
				  are required to begin, the trust must distribute by the end of the calendar
				  year following the calendar year in which the revocation occurs the total
				  amount not yet distributed which would have been required to have been
				  distributed to satisfy Section 401(a)(9) of the Code and the proposed
				  regulations thereunder, but for the Section 242(b)(2) election. For calendar
				  years beginning after December 31, 1988, such distributions must meet the
				  minimum distribution incidental benefit requirements in Section 1.401(a)(9)-2
				  of the proposed regulations. Any changes in the designation will be considered
				  to be a revocation of the designation. However, the mere substitution or
				  addition of another Beneficiary (one not named in the designation) under the
				  designation will not be considered to be a revocation of the designation, so
				  long as such substitution or addition does not alter the period over which
				  distributions are to be made under the designation, directly or indirectly (for
				  example, by altering the relevant measuring life). In the case in which an
				  amount is transferred or rolled over from one plan to another plan, the rules
				  in Q & A J-2 and Q & A J-3 shall apply.
 

 

	  

	 
			 	
				(i)

					
				With
				  respect to distributions under the Plan made on or after January 1, 2001 (or if
				  later the date on which the Plan began operating in accordance with the 2001
				  Proposed Regulations) for calendar years beginning on or after January 1, 2001,
				  the Plan will apply the minimum distribution requirements of Section 401(a)(9)
				  of the Internal Revenue Code in accordance with the regulations under Section
				  401(a)(9) that were proposed on January 17, 2001 (the 2001 Proposed
				  Regulations), notwithstanding any provision of the Plan to the contrary. If the
				  total amount of required minimum distributions made to a participant for 2001
				  prior to the date on which the Plan began operating in accordance with the 2001
				  proposed regulations, are equal to or greater than the amount of required
				  minimum distributions determined under the 2001 Proposed Regulations, then no
				  additional distributions are required for such Participant for 2001 on or after
				  such date. If the total amount of required minimum distributions made to a
				  Participant for 2001 prior to the date on which the Plan began operating in
				  accordance with the 2001 proposed regulations, are less than the amount
				  determined under 2001 Proposed Regulations, then the amount of required minimum
				  distributions for 2001 on or after such date will be determined so that the
				  total amount of required minimum distributions for 2001 is the amount
				  determined under the 2001 Proposed Regulations. This amendment shall continue
				  in effect until the last calendar year beginning before the effective date of
				  the final regulations under Section 401(a)(9) or such other date as may be
				  published by the Internal Revenue Service.
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 39

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
			
				10.08

					
				Designation
				  of Beneficiary:
 

 

	  

	 
			 	
				(a)

					
				Each
				  Participant may, by written notice filed with the Plan Administrator, designate
				  a Beneficiary(ies) to receive the Participant’s benefit at the
				  Participant’s death. Such designation may be changed or revised from time
				  to time by written instrument filed with the Plan Administrator. If no
				  designation has been made, or if no Beneficiary is living at the time of a
				  Participant’s death, his Beneficiary shall be:
 

 

	  

	 
			 	
				(1)

					
				his
				  surviving spouse; but if he has no surviving spouse,
 

 

	  

	 
			 	
				(2)

					
				his
				  surviving children, in equal shares; but if he has no surviving
				  children,
 

 

	  

	 
			 	
				(3)

					
				his
				  estate.
 

 

	  

	 
			 	
				(b)

					
				A
				  Beneficiary designation shall be effective only to the extent that the Plan is
				  not required to:
 

 

	  

	 
			 	
				(1)

					
				pay the
				  vested amount in the Participant’s account in the form of an annuity
				  pursuant to Sections 9.02 and 9.03, or
 

 

	  

	 
			 	
				(2)

					
				pay the
				  vested amount in the Participant’s account to the surviving spouse in
				  accordance with Section 9.05.
 

 

	  

	 
			 	
				(c)

					
				If
				  permitted by the Trustee, a Participant’s Beneficiary may name a death
				  Beneficiary. Such death Beneficiary shall be entitled to receive benefits under
				  the Plan after the Participant’s Beneficiary’s death.

				

 

	  

	 
			
				10.09

					
				Distribution
				  under a Qualified Domestic Relations Order:
 

 

	  

	 
			 	
				(a)

					
				Distributions
				  of all or any part of a Participant’s account pursuant to the provisions
				  of a qualified domestic relations order (QDRO) as defined in Section 414(p) of
				  the Code is specifically authorized.
 

 

	  

	 
			 	
				(b)

					
				The
				  earliest retirement age shall be the earlier of:
 

 

	  

	 
			 	
				(1)

					
				The
				  earliest date benefits are payable under the Plan to the Participant, including
				  in-service distributions under Section 10.04; or
 

 

	  

	 
			 	
				(2)

					
				the
				  later of the date the Participant attains age 50 or the date on which the
				  Participant could obtain a distribution from the Plan if the Participant had
				  separated from service.
 

 

	  

	 
			 	
				(c)

					
				The
				  alternate payee may receive a payment of benefits under this Plan in any
				  optional form of benefit available based on the selections in the Adoption
				  Agreement, other than a Joint and Survivor Annuity.
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 40

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
			 	
				(d)

					
				The
				  alternate payee may receive a payment of a benefit under this Plan prior to the
				  earliest retirement age as defined in Section 10.09(b) if the QDRO specifically
				  provides for such earlier payment. If the present value of the payment exceeds
				  $3,500, the alternate payee must consent in writing to such
				  distribution.
 

 

	  

	 
			 	
				(e)

					
				Upon
				  receipt of an order which appears to be a domestic relations order, the Plan
				  Administrator will promptly notify the Participant and each alternate payee of
				  the receipt of the order and provide them with a copy of the procedures
				  established by the Plan for determining whether the order is a QDRO. While the
				  determination is being made, a separate accounting will be made with respect to
				  any amounts which would be payable under the order while the determination is
				  being made. If the Plan Administrator or a court determines that the order is a
				  QDRO within 18 months after receipt, the Plan Administrator will begin making
				  payments, including the separately-accounted for amounts, pursuant to the order
				  when required or as soon as administratively practical. If the Plan
				  Administrator or court determines that the order is not a QDRO, or if no
				  determination is made within 18 months after receipt, then the separately
				  accounted for amounts will be either restored to the Participant’s account
				  or distributed to the Participant, as if the order did not exist. If the order
				  is subsequently determined to be a QDRO, such determination shall be applied
				  prospectively to payments made after the determination.
 

 

	  

	 
			
				10.10

					
				Conflicts
				  With Annuity Contracts: In the
				  event of any conflict between the terms of this Plan and the terms of any
				  insurance contract purchased hereunder, the Plan provisions shall
				  control.
 

 

	  

	 
			
				10.11

					
				Nontransferability
				  of Annuities: Any
				  annuity contract distributed herefrom must be nontransferable.

				

 

	  

	 
			
				10.12

					
				Direct
				  Rollover: This
				  Section 10.12 and Section 10.13 apply to distributions made on or after 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 Plan Administrator,
				  to have any portion of an Eligible Rollover Distribution that is at least $500
				  paid directly to an Eligible Retirement Plan specified by the distributee in a
				  Direct Rollover.
 

 

	  

	 
			
				10.13

					
				Definitions:

				

 

	  

	 
			 	
				(a)

					
				Eligible
				  Rollover Distribution:
 

 

	  

	 An
		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 

	  

	 41

	  

	 
 
	  

	 annually)
		made for the life (or life expectancy) of the distributee or the joint lives (a
		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 Section
		401(a)(9) of the Code; any hardship distribution described in Section
		401(k)(2)(B)(iv) received after 12-31-98, the portion of any other
		distribution(s) that is not includible in gross income (determined without
		regard to the exclusion for net unrealized appreciation with respect to
		employer securities); and any other distribution(s) that is reasonably expected
		to total less than $200 during a year.

	  

	 
			 	
				(b)

					
				Eligible
				  Retirement Plan:
 

 

	  

	 An
		Eligible Retirement Plan is an individual retirement account described in
		Section 408(a) of the Code, an individual retirement annuity described in
		Section 408(b) of the Code, an annuity plan described in Section 403(a) of the
		Code, or a qualified trust described in Section 401(a) of the Code, that
		accepts the distributee’s Eligible Rollover Distribution. However, in the
		case of an Eligible Rollover Distribution to the surviving spouse, an eligible
		retirement plan is an individual retirement account or individual retirement
		annuity.

	  

	 
			 	
				(c)

					
				Distributee:

				

 

	  

	 A
		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
		alternate payee under a Qualified Domestic Relations Order, as defined in
		Section 414(p) of the Code, are distributees with regard to the interest of the
		spouse or former spouse.

	  

	 
			 	
				(d)

					
				Direct
				  Rollover:
 

 

	  

	 A Direct
		Rollover is a payment by the Plan to the Eligible Retirement Plan specified by
		the Distributee.

	  

	 
			
				10.14

					
				Distribution
				  of Employee Contributions:
 

 

	  

	 
			 	
				(a)

					
				Rollover
				  Contributions:
 

 

	  

	 A
		Participant may withdraw all or any part of his/her Rollover
		Account.

	  

	 
			 	
				(b)

					
				Nondeductible
				  Voluntary Contributions:
 

 

	  

	 A
		Participant may withdraw all or any part of his/her Nondeductible Voluntary
		Contribution Account.

	  

	 
			 	
				(c)

					
				Transfer
				  Distributions:
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 42

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 Any
		amounts transferred to this Plan by a Participant or the Employer will remain
		subject to the same distribution rights as was in effect under the previous
		plan immediately prior to such transfer. The Plan Administration shall be
		responsible to determine when and how such monies may be distributed and for
		maintaining a separate account or separate accounting.

	  

	 ARTICLE
		XI

	 PAIRED
		PLAN AND MISCELLANEOUS PLAN PROVISIONS

	  

	 
			
				11.01

					
				Minimum
				  Contributions for Paired Plans: If the
				  Employer has adopted two of the Sponsor’s paired plans (#01001, #01002,
				  #01003, and #01004), then for each Plan Year in which the paired plans are
				  Top-Heavy Plans, the Employer will provide a minimum allocation equal to 3% of
				  Compensation for each non-key employee who is entitled to a minimum
				  contribution and shall specify the Plan under which such minimum allocation
				  shall be made in the Adoption Agreement.
 

 

	  

	 
			
				11.02

					
				Integration
				  in Paired Plans: If the
				  Employer has adopted two paired plans of the Sponsor, only one of the paired
				  plans may provide for social security integration as described under Sections
				  3.04 and 3.05 of the Plan.
 

 

	  

	 
			
				11.03

					
				Simplified
				  Plan Defaults: If the
				  Employer adopts either or both of the Sponsor’s Simplified Profit-Sharing
				  Plan (#01001) or Simplified Money Purchase Plan (#01002), the following
				  defaults shall apply with respect to such Plans:
 

 

	  

	 
			 	
				(a)

					
				Simplified
				  Profit-Sharing Plan Defaults for #01001 -
 

 

	  

	 
			 	
				(1)

					
				The Plan
				  Year shall be the calendar year.
 

 

	  

	 
			 	
				(2)

					
				The
				  Limitation Year shall be the calendar year.
 

 

	  

	 
			 	
				(3)

					
				The
				  Valuation Date shall be the last day of the Plan Year.
 

 

	  

	 
			 	
				(4)

					
				For Plan
				  Years beginning after December 31, 1988, Employees who have attained the age of
				  20.5 and have completed 1.5 Years of Service are eligible to participate in the
				  Plan. However, if the Employer has not been in existence for 1.5 years, each
				  Employee of the Employer shall become eligible immediately on the later of such
				  Employee’s date of hire or the effective date of this Plan. For Plan Years
				  beginning before January 1, 1989, 2.5 Years of Service shall be substituted for
				  1.5 Years of Service.
 

 

	  

	 
			 	
				(5)

					
				All
				  Employees included in a unit of Employees covered by a collective bargaining
				  agreement as described in Section 14.07 of the Plan; Employees who are
				  nonresident aliens as described in Section 14.25 of the Plan shall not be
				  eligible to participate in this Plan; and Employees who become Employees as the
				  result of a “Section 410(b)(6)(C) transaction”. These Employees will
				  be excluded during the period beginning on the date of the transaction
				  
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 43

							 
								 

								 

								  
								   
 
 
 
 
 
 
 

				
 
 
 

	 
		and
		  ending on the last day of the first Plan Year beginning after the date of the
		  transaction and ending on the last day if the first Plan Year beginning after
		  the date of the transaction. A Section 410(b)(6)(C) “transaction” is
		  an asset or stock acquisition, merger, or similar transaction involving a
		  change in the Employer of the Employees of a trade or business, shall not be
		  eligible to participate in this Plan.
 

	  

	 
			 	
				(6)

					
				Service
				  under the Plan shall be computed on the basis of the Elapsed Time Method
				  described in Section 14.37 of the Plan. Contributions will be allocated to the
				  account of each Participant regardless of the number of hours of service
				  completed in a Plan Year. The contribution is not dependent on the Participant
				  being employed on the last day of the Plan Year.
 

 

	  

	 
			 	
				(7)

					
				Entry
				  Date for an eligible Employee who has completed the eligibility requirements
				  will be the 1st day of the next Plan Year after the Employee satisfies the
				  eligibility requirements.
 

 

	  

	 
			 	
				(8)

					
				Vesting
				  for all contributions under the Plan shall be full and immediate.

				

 

	  

	 
			 	
				(9)

					
				Compensation
				  for any Participant shall be the 415 safe harbor definition as described in
				  Section 14.39 of the Plan. Such Compensation includes such amounts which are
				  actually paid to the Participant during the Plan Year and includes employer
				  contributions made pursuant to a salary reduction agreement which are not
				  includible in the gross income of the Employee under Sections 125, 132(f)(4),
				  402(e)(3), 402(h)(1)(B) or 403(b) of the Code. For purposes of Article VI, the
				  preceding sentence does not apply.
 

 

	  

	 
			 	
				(10)

					
				In-service
				  distributions are available. Once a Employee has participated in the plan for
				  60 months, all amounts are available for withdrawal. Prior to the 60 month
				  period, Employees may withdraw contributions which have been in the Plan for a
				  period of 24 months or apply for a hardship distribution. In-Service
				  distributions are available upon the Participant’s attainment of age
				  55.
 

 

	  

	 
			 	
				(11)

					
				A
				  Participant may not elect benefits in the form of a life annuity. Benefits are
				  available to the Participant on such Participant’s termination of
				  employment.
 

 

	  

	 
			 	
				(12)

					
				The Plan
				  is designed to operate as if it were Top-Heavy at all times.
 

 

	  

	 
			 	
				(13)

					
				The
				  Normal Retirement Age under the Plan shall be age 55.
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 44

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
			 	
				(14)

					
				The Loan
				  Provisions of Article XVIII shall apply.
 

 

	  

	 
			 	
				(15)

					
				The
				  Required Beginning Date shall be the April 1st following the year the
				  Participant attains age 701⁄2. 
 

 

	  

	 
			 	
				(b)

					
				Simplified
				  Money Purchase Plan Defaults #01002 -
 

 

	  

	 
			 	
				(1)

					
				The Plan
				  Year shall be the calendar year.
 

 

	  

	 
			 	
				(2)

					
				The
				  Limitation Year shall be the calendar year.
 

 

	  

	 
			 	
				(3)

					
				The
				  Valuation Date shall be the last day of the Plan Year.
 

 

	  

	 
			 	
				(4)

					
				For Plan
				  Years beginning after December 31, 1988, Employees who have attained the age of
				  20.5 and have completed 1.5 Years of Service are eligible to participate in the
				  Plan. However, if the Employer has not been in existence for 1.5 years, each
				  Employee of the Employer shall become eligible immediately on the later of such
				  Employee’s date of hire or the effective date of this Plan. For Plan Years
				  beginning before January 1, 1989, 2.5 Years of Service shall be substituted for
				  1.5 Years of Service.
 

 

	  

	 
			 	
				(5)

					
				All
				  Employees included in a unit of Employees covered by a collective bargaining
				  agreement as described in Section 14.07 of the Plan; Employees who are
				  nonresident aliens as described in Section 14.25 of the Plan shall not be
				  eligible to participate in this Plan; and Employees who become Employees as the
				  result of a “Section 410(b)(6)(C) transaction”. These Employees will
				  be excluded during the period beginning on the date of the transaction and
				  ending on the last day of the first Plan Year beginning after the date of the
				  transaction and ending on the last day if the first Plan Year beginning after
				  the date of the transaction. A Section 410(b)(6)(C) “transaction” is
				  an asset or stock acquisition, merger, or similar transaction involving a
				  change in the Employer of the Employees of a trade or business, shall not be
				  eligible to participate in this Plan.
 

 

	  

	 
			 	
				(6)

					
				Service
				  under the Plan shall be computed on the basis of the Elapsed Time Method
				  described in Section 14.37 of the Plan. Contributions will be allocated to the
				  account of each Participant regardless of the number of hours of service
				  completed in a Plan Year. The contribution is not dependent on the Participant
				  being employed on the last day of the Plan Year.
 

 

	  

	 
			 	
				(7)

					
				Entry
				  Date for an eligible Employee who has completed the eligibility requirements
				  will be the 1st day of the next Plan Year after the Employee satisfies the
				  eligibility requirements.
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 45

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	  

	 
			 	
				(8)

					
				Vesting
				  for all contributions under the Plan shall be full and immediate.

				

 

	  

	 
			 	
				(9)

					
				Compensation
				  for any Participant shall be the 415 safe harbor definition as described in
				  Section 14.39 of the Plan. Such Compensation includes such amounts which are
				  actually paid to the Participant during the Plan Year and includes employer
				  contributions made pursuant to a salary reduction agreement which are not
				  includible in the gross income of the Employee under Sections 125, 132(f)(4),
				  402(e)(3), 402(h)(1)(B) or 403(b) of the Code. For purposes of Article VI, the
				  preceding sentence does not apply.
 

 

	  

	 
			 	
				(10)

					
				All
				  distribution options are automatically available for selection by the
				  Participant on the “distribution request form” provided by the Plan
				  Administrator. The percentage of the survivor annuity under the Plan shall be
				  50%. Benefits are available to the Participant on such Participant’s
				  termination of employment.
 

 

	  

	 
			 	
				(11)

					
				The Plan
				  is designed to operate as if it were Top-Heavy at all times.
 

 

	  

	 
			 	
				(12)

					
				The
				  Normal Retirement Age under the Plan shall be age 55.
 

 

	  

	 
			 	
				(13)

					
				The Loan
				  Provisions of Article XVIII shall apply.
 

 

	  

	 
			 	
				(14)

					
				The
				  Required Beginning Date shall be the April 1st following the year the
				  Participant attains age 701⁄2.
 

 

	  

	 
			
				11.04

					
				USERRA
				  - Military Service Credit:
				  Notwithstanding any provision of this Plan to the contrary, contributions,
				  benefits and service credit with respect to qualified military service will be
				  provided in accordance with Section 414(u) of the Internal Revenue
				  Code.
 

 

	  

	 ARTICLE
		XII

	 AMENDMENT
		AND TERMINATION OF PLAN

	  

	 
			
				12.01

					
				Amendment
				  by Sponsor:
 

 

	  

	 The
		Sponsor may amend any part of the Plan. For purposes of amendments by the
		Sponsor, the mass submitter shall be recognized as the agent of the Sponsor and
		shall have the right to amend the Plan and submit it to the Internal Revenue
		Service. If the Sponsor does not adopt the amendments made by the mass
		submitter, it will no longer be a Sponsor of a Plan identical to or a minor
		modifier of the mass submitter plan.

	  

	 
			
				12.02

					
				Amendment
				  by Adopting Employer: The
				  Employer may (1) change the choice of options in the Adoption Agreement, (2)
				  add overriding language in the 
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 46

							 
								 

								 

								  
								   
 
 
 
 
 
 
 

				
 
 
 

	 
		Adoption
		  Agreement when such language is necessary to satisfy Section 415 or Section 416
		  of the Code because of the required aggregation of multiple plans, (3) add
		  certain model amendments published by the Internal Revenue Service which
		  specifically provide that their adoption will not cause the Plan to be treated
		  as individually designed and (4) attach a list of Section 411(d)(6) of the Code
		  protected benefits which must be preserved from the Employer’s prior plan
		  or plans. An Employer that amends the Plan for any other reason, including a
		  waiver of the minimum funding requirement under Section 412(d) of the Code,
		  will no longer participate in this Prototype Plan and will be considered to
		  have an individually designed Plan. An Employer may amend the administrative
		  provisions of the Trust Agreement (or Custodial Agreement) relating to
		  investments and duties of trustee or custodian, so long as the amended
		  provisions are not in conflict with any other provision of the Plan and do not
		  cause the Plan to fail to qualify under Section 401(a) of the Code. The
		  Employer may also amend the specifications of the name of the Plan, Employer,
		  Trustee/Custodian, Plan Administrator or other fiduciaries, the trust year and
		  the name of any pooled trust in which the Plan’s trust will
		  participate.
 

	  

	 
			
				12.03

					
				Amendment
				  of Vesting Schedule: If the
				  Plan’s vesting schedule is amended, or the Plan is amended in any way that
				  directly or indirectly affects the computation of a Participant’s
				  nonforfeitable percentage, or if the Plan is deemed amended by an automatic
				  change to or from a top-heavy vesting schedule, each Participant with at least
				  3 Years of Service with the Employer may elect, within a reasonable period
				  after the adoption of the amendment or change, to have the nonforfeitable
				  percentage computed under the Plan without regard to such amendment or change.
				  For Participants who do not have at least 1 Hour of Service in any Plan Year
				  beginning after December 31, 1988, the preceding sentence shall be applied by
				  substituting “5 Years of Service” for “3 Years of Service”
				  where such language appears.
 

 

	  

	 The
		period during which the election may be made shall commence with the date the
		amendment is adopted or deemed to be made and shall end on the latest
		of:

	  

	 
			 	
				(a)

					
				60 days
				  after the amendment is adopted;
 

 

	  

	 
			 	
				(b)

					
				60 days
				  after the amendment becomes effective; or
 

 

	  

	 
			 	
				(c)

					
				60 days
				  after the Participant is issued written notice of the amendment by the Employer
				  or Plan Administrator.
 

 

	  

	 
			
				12.04

					
				Amendments
				  Affecting Vested and/or Accrued Benefits: No
				  amendment to the Plan shall be effective to the extent that it has the effect
				  of decreasing a Participant’s accrued benefit. Notwithstanding the
				  preceding sentence, a Participant’s account balance may be reduced to the
				  extent permitted under Section 412(c)(8) of the Code. For purposes of this
				  paragraph, a plan amendment which has the effect of decreasing a
				  Participant’s account balance with respect to benefits attributable to
				  service before the amendment shall be treated as reducing
 

 

	 
		 

		
		  
			 
				
				  
					 
						
						  
							 47

							 
								 

								 

								  
								   
 
 
 
 
 
 
 

				
 
 
 

	 
		an
		  accrued benefit. Furthermore if the vesting schedule of a plan is amended, in
		  the case of an Employee who is a Participant as of the later of the date such
		  amendment is adopted or the date it becomes effective, the nonforfeitable
		  percentage (determined as of such date) of such Employee’s
		  employer-derived accrued benefit will not be less than the percentage computed
		  under the plan without regard to such amendment. No amendment to the plan shall
		  be effective to eliminate or restrict an optional form of benefit. The
		  preceding sentence shall not apply to a plan amendment that eliminates or
		  restricts the ability of a participant to receive payment of his or her account
		  balance under a particular optional form of benefit if the amendment satisfies
		  the conditions in (1) and (2) below:
 

	  

	 
			 	
				(1)

					
				The
				  amendment provides a single-sum distribution form that is otherwise identical
				  to the optional form of benefit eliminated or restricted. For purposes of this
				  condition (1), a single-sum distribution form is otherwise identical only if it
				  is identical in all respects to the eliminated or restricted optional form of
				  benefit (or would be identical except that it provides greater rights to the
				  participant) except with respect to the timing of payments after
				  commencement.
 

 

	  

	 
			 	
				(2)

					
				The
				  amendment is not effective unless the amendment provides that the amendment
				  shall not apply to any distribution with an annuity starting date earlier than
				  the earlier of: (i) the 90th day after the date the participant receiving the
				  distribution has been furnished a summary that reflects the amendment and that
				  satisfies the ERISA requirements at 29 CFR 2520, 104b-3 relating to a summary
				  of material modifications or (ii) the first day of the second plan year
				  following the plan year in which the amendment is adopted.
 

 

	  

	 
			
				12.05

					
				Vesting
				  Upon Plan Termination: In the
				  event of the termination or partial termination of the Plan the account balance
				  of each affected Participant will be nonforfeitable.
 

 

	  

	 
			
				12.06

					
				Vesting
				  Upon Complete Discontinuance of Contributions: If the
				  Plan is a profit-sharing plan, and there is a complete discontinuance of
				  contributions under the Plan, the account balance of each affected Participant
				  will be nonforfeitable.
 

 

	  

	 
			12.07	
				Maintenance
				  of Benefit Upon Plan Merger: In the
				  event of a merger or consolidation with, or transfer of assets or liabilities
				  to any other plan, each Participant will receive a benefit immediately after
				  such merger, etc. (if the Plan then terminated) which is at least equal to the
				  benefit to which the Participant was entitled immediately before such merger,
				  etc. (if the Plan had terminated).
 

 

	  

	 
		
		  
			 
				
				  
					 
						
						  
							 48

							 
								 

								 

								   
 
 
 
 
 
 
 
 
 

		

	 ARTICLE
		XIII

	 MISCELLANEOUS
		PROVISIONS

	  

	 
			
				13.01

					
				Inalienability
				  of Benefits: No
				  benefit or interest available hereunder will be subject to assignment or
				  alienation, either voluntarily or involuntarily. The preceding sentence shall
				  also apply to the creation, assignment, or recognition of a right to any
				  benefit payable with respect to a Participant pursuant to a domestic relations
				  order, unless such order is determined to be a qualified domestic relations
				  order, as defined in Section 414(p) of the Code, or any domestic relations
				  order entered before January 1, 1985.
 

 

	  

	 
			
				13.02

					
				Exclusive
				  Benefit: The
				  corpus or income of the trust may not be diverted to or used for any other than
				  the exclusive benefit of the Participant or their beneficiaries.

				

 

	  

	 
			
				13.03

					
				Reversion
				  of Plan Assets to Employer:
				  Notwithstanding the provisions of Section 6.01(d) of the Plan:

				

 

	  

	 
			 	
				(a)

					
				Any
				  contribution made by the Employer because of a mistake of fact must be returned
				  to the Employer within one year of the contribution.
 

 

	  

	 
			 	
				(b)

					
				In the
				  event that the Commissioner of Internal Revenue determines that the Plan is not
				  initially qualified under the Internal Revenue Code, any contribution made
				  incident to that initial qualification by the Employer must be returned to the
				  Employer within one year after the date the initial qualification is denied,
				  but only if the application for the qualification is made by the time
				  prescribed by law for filing the Employer’s return for the taxable year in
				  which the Plan is adopted, or such later date as the Secretary of the Treasury
				  may prescribe.
 

 

	  

	 
			 	
				(c)

					
				All
				  contributions made by the Employer are conditioned on the deductibility of such
				  contributions under Section 404 of the Code. To the extent that a deduction is
				  disallowed, such contribution, to the extent disallowed, shall be returned to
				  the Employer within one year after the date of disallowance.
 

 

	  

	 
			
				13.04

					
				Failure
				  of Qualification: If the
				  Employer’s Plan fails to attain or retain qualification, such Plan will no
				  longer participate in this Prototype Plan and will be considered an
				  individually designed plan.
 

 

	  

	 
			
				13.05

					
				Crediting
				  Service with Predecessor Employer: If the
				  Employer maintains the Plan of a predecessor Employer, service with such
				  employer will be treated as service for the Employer.
 

 

	  

	 
			
				13.06

					
				State
				  Law: Except
				  as preempted by ERISA, this Plan shall be governed by the laws of the State
				  indicated in the Adoption Agreement.
 

 

	  

	 49

	  

	 
 
	  

	 ARTICLE
		XIV

	 GLOSSARY
		OF PLAN TERMS

	  

	 The
		following words and phrases, when used herein shall have the meanings indicated
		below, unless a different meaning is clearly indicated by the context. All
		references to sections herein pertain to sections of the Plan unless otherwise
		indicated by the text or context.

	  

	 PART A -
		THE FOLLOWING ARE GENERAL DEFINITIONS UNDER THE PLAN

	  

	 
			
				14.01

					
				Adoption
				  Agreement: The
				  instrument, completed and executed by the Employer and accepted by the Trustee,
				  in which the Employer adopts the Plan and Trust and selects its options under
				  the Plan. There are a number of Adoption Agreements associated with this Plan
				  and Trust document and not all elections referred to in this Plan are available
				  in all Adoption Agreements. Therefore by adopting an Adoption Agreement which
				  does not contain an election referred to in this Plan, the Employer shall not
				  have such election available to it. Such agreement may be amended by the
				  Employer from time to time, subject to Section 12.02 of the Plan.

				

 

	  

	 
			
				14.02

					
				Authorized
				  Leave of Absence: Any
				  absence authorized by the Employer under the Employer’s standard personnel
				  practices, so long as all persons under similar circumstances will have such
				  practice uniformly applied to them, and further provided that the Participant
				  either returns or retires within the period of the Authorized Leave of Absence.
				  An absence due to service in the armed forces of the United States or of any
				  state shall be considered an Authorized Leave of Absence if that absence is
				  caused by war or other emergency or if the Participant is required to serve
				  under the laws of conscription in time of peace, and the Participant returns to
				  employment within the time provided by law.
 

 

	  

	 
			
				14.03

					
				Beneficiary: The
				  person or persons designated pursuant to Article XI of the Plan to receive a
				  Participant’s benefits upon the Participant’s death, subject to the
				  restrictions of Article X.
 

 

	  

	 
			
				14.04

					
				Benefiting:
				  A
				  Participant is treated as benefiting under the Plan for any Plan Year during
				  which the Participant received or is deemed to receive an allocation in
				  accordance with Section 1.410(b)-3(a).
 

 

	  

	 
			
				14.05

					
				Break
				  in Service:
 

 

	  

	 
			 	
				(a)

					
				Hour of
				  Service Method - If the Employer has specified in the Adoption Agreement that
				  the Hour of Service method shall be used, then a Break in Service shall mean a
				  Plan Year during which an Employee does not complete more than 500 (or less, if
				  so elected in the Adoption Agreement) Hours of Service with the Employer.
				  However, in determining the Break in Service referenced in this paragraph, the
				  computation period shall be the same as that which is used to determine a Year
				  of Service for eligibility purposes.
 

 

	 
		 

		50

		 

		
 
		 
 

	 Solely
		for the purpose of determining whether a Break in Service for eligibility and
		vesting purposes has occurred in a computation period, an individual who is
		absent from work for maternity or paternity reasons shall receive credit for
		the Hours of Service which would otherwise have been credited to such
		individual but for such absence, or in any case in which such hours cannot be
		determined, 8 Hours of Service per day of such absence. The Hours of Service
		credited under this paragraph shall be credited in the computation period in
		which the absence begins if the crediting is necessary to prevent a Break in
		Service in that period, or, in all other cases, in the following computation
		period.

	  

	 
			 	
				(b)

					
				Elapsed
				  Time Method - If the Employer has specified in the Adoption Agreement that the
				  elapsed time method shall be used, then a Break in Service shall mean a Period
				  of Severance of at least twelve-consecutive months.
 

 

	  

	 A Period
		of Severance is a continuous period of time during which the Employee is not
		employed by the Employer. Such period begins on the date the Employee retires,
		quits, or is discharged, or if earlier, the 12 month anniversary of the date on
		which the Employee was otherwise first absent from service.

	  

	 In the
		case of an individual who is absent from work for maternity or paternity
		reasons, the twelve-consecutive month period beginning on the first anniversary
		of the first date of such absence shall not constitute a Break in
		Service.

	  

	 
			 	
				(c)

					
				For
				  purposes of Sections 14.05(a) and (b) above, an absence from work for maternity
				  or paternity reasons means an absence (1) by reason of the pregnancy of the
				  individual, (2) by reason of the birth of a child of the individual, (3) by
				  reason of the placement of a child with the individual in connection with the
				  adoption of such child by such individual, or (4) for the purpose of caring for
				  such child for a period beginning immediately following such birth or
				  placement.
 

 

	  

	 
			
				14.06

					
				Code: The
				  Internal Revenue Code of 1986 and the regulations thereunder, as heretofore or
				  hereafter amended. Reference to a section of the Code shall include that
				  section and any comparable section or sections, or any future statutory
				  provision which amends, supplements or supersedes that section.

				

 

	  

	 
			
				14.07

					
				Collective
				  Bargaining Agreement: An
				  agreement which the Secretary of Labor finds to be a Collective Bargaining
				  Agreement between employee representatives and one or more employers, if there
				  is evidence that retirement benefits were the subject of good faith bargaining
				  and if less than two percent of the Employees of the Employer who are covered
				  pursuant to that agreement are professionals as defined in Section
				  1.410(b)-9(g) of the proposed regulations. For this purpose, the term
				  “employee representatives” does not include any organization more
				  than half 
 

 

	 
		 

		51

		 

		
 
		 

		
		  
		  of whose members are employees who are owners, officers, or executives of the
		  Employer.

		 
 

	 
			
				14.08

					
				Compensation:
				  Compensation
				  will mean Compensation as that term is defined in Section 14.39 of the Plan.
				  For any Self-Employed covered under the Plan, Compensation will mean Earned
				  Income. Compensation shall include only that Compensation which is actually
				  paid to the Participant during the Determination Period. Except as provided
				  elsewhere in this Plan, the Determination Period shall be the period elected by
				  the Employer in the Adoption Agreement. If the Employer makes no election, the
				  Determination Period shall be the Plan Year.
 

 

	  

	 For Plan
		Years beginning on and after the earlier of January 1, 2001 or the first day of
		the first Plan Year for which the Plan was operated in accordance with the
		Community Renewal Tax Relief Act of 2000 (“CRA”) amendment of Section
		414(s), but in no case earlier than the first day of the first Plan Year
		beginning on or after January 1, 1998, Compensation shall not include elective
		amounts that are not includible in the gross income of the Employee under
		Sections 125, 132(f)(4), 402(e)(3), 402(h), or 403(b). This amendment shall
		apply for purposes of Section(s) 14.08 and 14.39 of the Plan.

	  

	 Notwithstanding
		the above, if elected by the Employer in the Adoption Agreement, Compensation
		shall include any amount which is contributed by the Employer pursuant to a
		salary reduction agreement and which is not includible in the gross income of
		the Employee under Sections 125, 132(f)(4), 402(e)(3), 402(h)(1)(B) or 403(b)
		of the Code.

	  

	 For Plan
		Years beginning on or after January 1, 1989 and before January 1, 1994, the
		annual Compensation of each Participant taken into account for determining all
		benefits provided under the Plan for any Plan Year shall not exceed $200,000.
		This limitation shall be adjusted by the Secretary at the same time and in the
		same manner as under Section 415(d) of the Code, except that the dollar
		increase in effect on January 1 of any calendar year is effective for Plan
		Years beginning in such calendar year and the first adjustment to the $200,000
		limitation is effective on January 1, 1990.

	  

	 For Plan
		Years beginning on or after January 1, 1994, the annual Compensation of each
		Participant taken into account for determining all benefits provided under the
		Plan for any Plan Year shall not exceed $150,000, as adjusted for increases in
		the cost-of-living in accordance with Section 401(a)(17)(B) of the Code. The
		cost-of-living adjustment in effect for a calendar year applies to any
		determination period beginning in such calendar year.

	  

	 If a
		Determination Period consists of fewer than 12 months the annual Compensation
		limit is an amount equal to the otherwise applicable annual Compensation limit
		multiplied by a fraction, the numerator of which is the number of months in the
		short Determination Period, and the denominator of which is 12.

	 
		 

		52

		 

		
 
		 
 

	 If
		Compensation for any prior Determination Period is taken into account in
		determining a Participant’s allocation for the current Plan Year, the
		Compensation for such prior Determination Period is subject to the applicable
		annual compensation limit in effect for that prior Period. For this purpose, in
		determining allocations in Plan Years beginning on or after January 1, 1989,
		the annual Compensation limit in effect for Determination Periods beginning
		before that date is $200,000. In addition, in determining allocations in Plan
		Years beginning on or after January 1, 1994, the annual Compensation limit in
		effect for Determination Periods beginning before that date is
		$150,000.

	  

	 If so
		elected in the Adoption Agreement, Compensation for purposes of allocating
		Employer Contributions shall not include Compensation prior to the date the
		Employee’s participation in this Plan commenced. For purposes of
		determining the Compensation of a Self-Employed, Compensation shall be deemed
		to have been earned at a uniform rate throughout the year, and shall include a
		pro rata amount based on the number of complete months of participation in this
		Plan.

	  

	 If so
		elected in the Adoption Agreement, Compensation for purposes of allocating
		Employer Contributions shall not include overtime or bonuses. However,
		Compensation may exclude overtime and bonuses for a Plan Year only if the
		“compensation percentage” for the Employer’s Highly Compensated
		Employees is not greater than the “compensation percentage” for the
		Employer’s Nonhighly Compensated Employees. The Compensation percentage
		for a group of Employees is calculated by averaging the separately calculated
		Compensation ratios for each Employee in the group. An Employee’s
		compensation ratio is calculated by dividing the amount of the Employee’s
		Compensation taking into consideration any exclusions from Compensation under
		the Adoption Agreement, by the amount of the Employee’s Compensation
		unreduced by any exclusions elected under the Adoption Agreement.

	  

	 
			
				14.09

					
				Depository: The
				  entity, if any, identified as such in the Adoption Agreement. The term
				  “Depository” may include, among others, a financial institution in
				  which all or part of the plan assets have been invested, or a brokerage or
				  similar company with or through which all or part of the assets have been
				  invested, at the direction of the Trustee, Employer, Plan Administrator, or by
				  a Participant.
 

 

	  

	 
			
				14.10

					
				Disability:
				  Disability
				  means inability to engage in any substantial gainful activity by reason of any
				  medically determinable physical or mental impairment that can be expected to
				  result in death or which has lasted or can be expected to last for a continuous
				  period of not less than 12 months. The permanence and degree of such impairment
				  shall be supported by medical evidence. Disability shall be determined by a
				  licensed physician selected by the Plan Administrator. If available and elected
				  by the Employer in the Adoption Agreement, nonforfeitable contributions will be
				  made to the Plan on behalf of each disabled Participant who is not a Highly
				  Compensated Employee (within the meaning of Section 14.20 of the
				  Plan).
 

 

	 
		 

		53

		 

		
 
		 
 

	 
			
				14.11

					
				Earned
				  Income: Earned
				  Income means the net earnings from self-employment in the trade or business
				  with respect to which the Plan is established, for which personal services of
				  the individual are a material income-producing factor. Net earnings will be
				  determined without regard to items not included in gross income and the
				  deductions allocable to such items. Net earnings are reduced by contributions
				  by the Employer to a qualified plan to the extent deductible under Section 404
				  of the Code.
 

 

	  

	 Net
		earnings shall be determined with regard to the deduction allowed to the
		Employer by Section 164(f) of the Code for taxable years beginning after
		December 31, 1989.

	  

	 
			
				14.12

					
				Employee: Any
				  Employee of the Employer maintaining the Plan or of any other employer required
				  to be aggregated with such Employer under Sections 414(b), (c), (m) or (o) of
				  the Code. The term Employee also includes any Leased Employee deemed to be an
				  Employee of any employer described in the previous sentence as provided in
				  Sections 414(n) or (o) of the Code.
 

 

	  

	 
			
				14.13

					
				Employee
				  Nondeductible Contribution: Any
				  contribution made to the Plan by or on behalf of a Participant that is included
				  in the Participant’s gross income in the year in which made and that is
				  maintained under a separate account to which earnings and losses are
				  allocated.
 

 

	  

	 If
		elected by the Employer in the Adoption Agreement, pursuant to Section 4.02 of
		the Plan, such Employee Nondeductible Contributions will be mandatory. In such
		case, the Employer shall establish uniform and nondiscriminatory rules and
		procedures for mandatory Employee Nondeductible Contributions as it deems
		necessary, including requirements describing amounts and/or percentages of
		Compensation Participants may or must contribute to the Plan.

	  

	 
			
				14.14

					
				Employee
				  Contribution Account: The
				  account maintained with respect to a Participant in which are recorded any
				  Employee Contributions and any earnings or losses thereon.
 

 

	  

	 
			
				14.15

					
				Employer: The
				  sole proprietor, partnership, corporation, or other entity whose name appears
				  on the Adoption Agreement executed by it, any successor which elects to
				  continue the Plan, and any predecessor which has maintained this
				  Plan.
 

 

	  

	 
			
				14.16

					
				Employer
				  Contributions: Any
				  profit-sharing or money purchase contributions made by the Employer pursuant to
				  Article III and Article XV of the Plan.
 

 

	  

	 
			
				14.17

					
				Employer
				  Contribution Account: The
				  account maintained with respect to a Participant in which are recorded any
				  Employer Contributions and earnings or losses thereon.
 

 

	  

	 
			
				14.18

					
				Entry
				  Date: The
				  date or dates set out in the Adoption Agreement or in Section 11.03 of the Plan
				  as of which an Employee who has satisfied the eligibility requirements may
				  enter this Plan and become a Participant hereunder.
 

 

	 
		 

		54

		 

		
 
		 
 

	 
			
				14.19

					
				Family
				  Member: An
				  individual described in Section 414(q)(6)(B) of the Code. Generally, this term
				  includes, with respect to a Participant, such Participant’s spouse and
				  lineal ascendants or descendants and the spouses of such lineal ascendants or
				  descendants.
 

 

	  

	 
			
				14.20

					
				Highly
				  Compensated Employee:
 

 

	  

	 
			 	
				(a)

					
				Effective
				  for years beginning after December 31, 1996, the term Highly Compensated
				  Employee means any Employee who: (1) was a 5-percent owner at any time during
				  the year or the preceding year, or (2) for the preceding year had compensation
				  from the Employer in excess of $80,000 and, if the employer so elects, was in
				  the top-paid group for the preceding year. The $80,000 amount is adjusted at
				  the same time and in the same manner as under Section 415(d), except that the
				  base period is the calendar quarter ending September 30, 1996.

				

 

	  

	 
			 	
				(b)

					
				For this
				  purpose the applicable year of the Plan for which a determination is being made
				  is called a determination year and the preceding 12-month period is called a
				  look-back year.
 

 

	  

	 
			 	
				(c)

					
				A Highly
				  Compensated former Employee is based on the rules applicable to determining
				  Highly Compensated Employee status as in effect for that determination year, in
				  accordance with Section 1.414(q)-1T, A-4 of the temporary Income Tax
				  Regulations and Notice 97-45.
 

 

	  

	 
			 	
				(d)

					
				In
				  determining whether an Employee is a Highly Compensated Employee for years
				  beginning in 1997, the amendments to Section 414(q) stated above are treated as
				  having been in effect for years beginning in 1996.
 

 

	  

	 
			
				14.21

					
				Hour
				  of Service: Hour of
				  Service shall mean:
 

 

	  

	 
			 	
				(a)

					
				Each
				  hour for which an Employee is paid, or entitled to payment, for the performance
				  of duties for the Employer. These hours will be credited to the Employee for
				  the Computation period in which the duties are performed; and

				

 

	  

	 
			 	
				(b)

					
				Each
				  hour for which an Employee is paid, or entitled to payment, by the Employer on
				  account of a period of time during which no duties are performed (irrespective
				  of whether the employment relationship has terminated) due to vacation,
				  holiday, illness, incapacity (including Disability), layoff, jury duty,
				  military duty leave of absence. No more than 501 hours of service will be
				  credited under this paragraph for any single continuous period (whether or not
				  such period occurs in a single computation period). Hours under this paragraph
				  will be calculated and credited pursuant to Section 2530.200b-2 of the
				  Department of Labor Regulations which is incorporated herein by this reference;
				  and
 

 

	 
		 

		55

		 

		
 
		 
 

	 
			 	
				(c)

					
				Each
				  hour for which back pay, irrespective of mitigation of damages, is either
				  awarded or agreed to by the Employer. The same Hours of Service will not be
				  credited both under paragraph (a) or (b), as the case may be, and under this
				  paragraph (c). These hours will be credited to the Employee for the computation
				  period or periods to which the award or agreement pertains rather than the
				  computation period in which the award, agreement or payment is
				  made.
 

 

	  

	 Hours of
		Service will be credited for employment with other members of an affiliated
		service group (under Section 414(m)), a controlled group of corporations (under
		Section 414(b)), or a group of trades or businesses under common control (under
		Section 414(c)) of which the adopting employer is a member, and any other
		entity required to be aggregated with the employer pursuant to Section 414(o)
		and the regulations thereunder.

	  

	 Hours of
		Service will also be credited for any individual considered an Employee for
		purposes of this Plan under Section 414(n) or Section 414(o) and the
		regulations thereunder.

	  

	 Solely
		for purposes of determining whether a Break in Service, as defined in Section
		14.05, for participation and vesting purposes has occurred in a computation
		period, an individual who is absent from work for maternity or paternity
		reasons shall receive credit for the Hours of Service which would otherwise
		have been credited to such individual but for such absence, or in any case in
		which such hours cannot be determined, 8 Hours of Service per day of such
		absence. For purposes of this paragraph, an absence from work for maternity or
		paternity reasons means an absence (1) by reason of the pregnancy of the
		individual, (2) by reason of a birth of a child of the individual, (3) by
		reason of the placement of a child with the individual in connection with the
		adoption of such child by such individual, or (4) for purposes of caring for
		such child for a period beginning immediately following such birth or
		placement. The Hours of Service credited under this paragraph shall be credited
		(1) in the computation period in which the absence begins if the crediting is
		necessary to prevent a Break in Service in that period, or (2) in all other
		cases, in the following computation period.

	  

	 
			 	
				(d)

					
				Service
				  will be determined on the basis of the method selected in the Adoption
				  Agreement.
 

 

	  

	 
			
				14.22

					
				Investment
				  Manager: Any
				  person, firm or corporation who is a registered investment advisor under the
				  Investment Advisors Act of 1940, a bank, or an insurance company, who has the
				  power to manage, acquire or dispose of Plan assets, and who acknowledges in
				  writing his fiduciary responsibility to the Plan.
 

 

	  

	 
			
				14.23

					
				Leased
				  Employee: Any
				  person (other than an employee of the recipient) who pursuant to an agreement
				  between the recipient and any other person (“leasing 
 

 

	 
		 

		56

		 

		
 
		 

		
		  organization”) has performed services for the recipient (or for the
		  recipient 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 the
		  recipient Contributions or benefits provided a Leased Employee by the leasing
		  organization which are attributable to services performed for the recipient
		  employer shall be treated as provided by the recipient employer.

		 
 

	 A Leased
		Employee shall not be considered an Employee of the recipient if: (a) such
		employee is covered by a money purchase pension plan providing (1) a
		nonintegrated employer contribution rate of at least 10 percent of
		Compensation, as defined in Section 14.39 of the Plan, but including amounts
		contributed pursuant to a salary reduction agreement which are excludable from
		the employee’s gross income under Section 125, Section 132(f)(4), Section
		402(e)(3), Section 402(h)(1)(B) or Section 403(b) of the Code, (2) immediate
		participation, and (3) full and immediate vesting; and (b) Leased Employees do
		not constitute more than 20 percent of the recipient’s nonhighly
		compensated workforce.

	  

	 
			
				14.24

					
				Nonhighly
				  Compensated Employee: An
				  Employee who is neither a Highly Compensated Employee nor a Family Member of a
				  Highly Compensated Employee.
 

 

	  

	 
			
				14.25

					
				Nonresident
				  Alien: A
				  nonresident alien who receives no earned income from the Employer which
				  constitutes income from sources within the United States (within the meaning of
				  Section 861(a)(3) of the Code).
 

 

	  

	 
			
				14.26

					
				Normal
				  Retirement Age: The age
				  selected in the Adoption Agreement. If the Employer enforces a mandatory
				  retirement age, the Normal Retirement Age is the lesser of that mandatory age
				  or the age specified in the Adoption Agreement.
 

 

	  

	 
			
				14.27

					
				Owner-Employee: An
				  individual who is a sole proprietor, or who is a partner owning more than 10
				  percent of either the capital or profits interest of the
				  partnership.
 

 

	  

	 
			
				14.28

					
				Participant: An
				  Employee who has satisfied the eligibility requirements contained in the
				  Adoption Agreement and in Article II of the Plan with respect to a particular
				  type of contribution, and who was employed by the Employer on the Entry Date.
				  Such Employee is a Participant only with respect to the type(s) of
				  contributions for which the eligibility and Entry Date requirements have been
				  satisfied.
 

 

	  

	 
			
				14.29

					
				Plan: This
				  Plan and Trust adopted by the Employer as provided herein and on the Adoption
				  Agreement executed by the Employer. Unless otherwise indicated, any reference
				  to the Plan shall also include the Adoption Agreement and Trust Agreement
				  adopted by the Employer and Trustee(s).
 

 

	 
		 

		57

		 

		
 
		 
 

	 
			
				14.30

					
				Plan
				  Administrator: The
				  person or persons named to administer the Plan (as set forth in Article VII),
				  on behalf of the Employer as specified in the Adoption Agreement.

				

 

	  

	 
			
				14.31

					
				Plan
				  Year: The
				  12-consecutive month period designated by the Employer in the Adoption
				  Agreement or specified in Section 11.03.
 

 

	  

	 
			
				14.32

					
				Self-Employed: An
				  individual who has Earned Income for the taxable year from the trade or
				  business for which the Plan is established; also, an individual who would have
				  had Earned Income but for the fact that the trade or business had no net
				  profits for the taxable year.
 

 

	  

	 
			
				14.33

					
				Straight
				  Life Annuity: An
				  annuity payable in equal installments for the life of the Participant that
				  terminate upon the Participant’s death.
 

 

	  

	 
			
				14.34

					
				Trust
				  Fund: The
				  fund maintained in accordance with the Trust Agreement and the property held
				  therein. If the Employer has designated a Custodian in the Adoption Agreement,
				  the term “Custodial Fund” shall be substituted for “Trust
				  Fund” throughout this Plan, the Trust Agreement and the Adoption
				  Agreement.
 

 

	  

	 
			
				14.35

					
				Trustee:
				  The
				  person or persons named in the Adoption Agreement and accepting the Trust, or
				  any successor or successors appointed by the Employer and accepting the Trust.
				  If the Employer has designated a Custodian in the Adoption Agreement, the term
				  “Custodian” shall be substituted for “Trustee” throughout
				  this Plan, the Trust Agreement and the Adoption Agreement.
 

 

	  

	 
			
				14.36

					
				Valuation
				  Date: The
				  last day of each Plan Year, any additional dates specified in the Adoption
				  Agreement, and such other dates as shall be directed by the Plan
				  Administrator.
 

 

	  

	 
			
				14.37

					
				Year
				  of Service:
 

 

	  

	 
			 	
				(a)

					
				Hours of
				  Service Method: If the Employer has specified in the Adoption Agreement that
				  service will be credited on the basis of hours, days, weeks, semi-monthly
				  payroll periods, or months, a Year of Service is a 12-consecutive month
				  computation period during which the Employee completes at least the number of
				  Hours of Service (not to exceed 1,000) specified in the Adoption
				  Agreement.
 

 

	 
		 
 

	 
			 	
				(b)

					
				Elapsed
				  Time Method:
 

 

	  

	 
			 	
				(1)

					
				If the
				  Employer has specified in the Adoption Agreement (or if the Adoption Agreement
				  default is) that service will be credited under the Elapsed Time Method, for
				  purposes of determining an Employee’s initial or continued eligibility to
				  participate in the Plan or the nonforfeitable interest in a Participant’s
				  account balance derived from Employer Contributions, a Year of Service is a
				  period of service of 365 days.
 

 

	 
		 

		58

		 

		
 
		 
 

	 
			 	
				(2)

					
				For
				  purposes of determining an Employee’s initial or continued eligibility to
				  participate in the Plan or the nonforfeitable interest in the
				  Participant’s account balance derived from Employer Contributions, (except
				  for periods of service which may be disregarded on account of the “rule of
				  parity” described in Sections 2.08 and 5.06) an Employee will receive
				  credit for the aggregate of all time period(s) commencing with the
				  Employee’s first day of employment or reemployment and ending on the date
				  a Break in Service begins. The first day of employment or reemployment is the
				  first day the Employee performs an Hour of Service. An Employee will also
				  receive credit for any period of severance of less than 12 consecutive months.
				  Fractional periods of a year will be expressed in terms of days.

				

 

	  

	 PART B -
		THE FOLLOWING DEFINITIONS RELATE TO LIMITATIONS ON ALLOCATIONS (SEE ARTICLE
		VI)

	  

	 
			
				14.38

					
				Annual
				  Additions: The sum
				  of the following amounts credited to a Participant’s account for the
				  Limitation Year
 

 

	  

	 
			 	
				(a)

					
				Employer
				  Contributions,
 

 

	  

	 
			 	
				(b)

					
				Employee
				  Contributions,
 

 

	  

	 
			 	
				(c)

					
				Forfeitures,
				  and
 

 

	  

	 
			 	
				(d)

					
				amounts
				  allocated, after March 31, 1984, to an individual medical account, as defined
				  in Section 415(l)(2) of the Code, which is part of a pension or annuity plan
				  maintained by the Employer are treated as Annual Additions to a defined
				  contribution plan. Also amounts derived from contributions paid or accrued
				  after December 31, 1985, in taxable years ending after such date, which are
				  attributable to post-retirement medical benefits, allocated to the separate
				  account of a key employee, as defined in Section 419A(d)(3) of the Code, under
				  a welfare benefit fund, as defined in Section 419(e) of the Code, maintained by
				  the Employer are treated as Annual Additions to a defined contribution plan,
				  and allocations under a simplified employee pension plan.
 

 

	  

	 For this
		purpose, any excess amount applied under Sections 6.01(d) or 6.02(f) in the
		Limitation Year to reduce Employer contributions will be considered Annual
		Additions for such Limitation Year.

	  

	 
			
				14.39

					
				Compensation:
				  As
				  elected by the Employer in the Adoption Agreement, Compensation shall mean all
				  of a Participant’s:
 

 

	  

	 
			 	
				(a)

					
				Information
				  required to be reported under Sections 6041, 6051, and 6052 of the Code (Wages,
				  tips and other compensation as reported on Form W-2). Compensation is defined
				  as wages within the meaning of Section 
 

 

	 
		 

		59

		 

		
 
		 

		 3401(a)
		  and all other payments of compensation to an employee by the employer (in the
		  course of the employer’s trade or business) for which the employer is
		  required to furnish the employee a written statement under Sections 6041(d),
		  6051(a)(3), and 6052. Compensation must be determined without regard to any
		  rules under Section 3401(a) that limit the remuneration included in wages based
		  on the nature or location of the employment or the services performed (such as
		  the exception for agricultural labor in Section 3401(a)(2)).

		 
 

	 
			 	
				(b)

					
				Section
				  3401(a) wages. Wages as defined in Section 3401(a) for the purposes of income
				  tax withholding at the source but determined without regard to any rules that
				  limit the remuneration included in wages based on the nature or location of the
				  employment or the services performed (such as the exception for agricultural
				  labor in Section 3401(a)(2)).
 

 

	  

	 
			 	
				(c)

					
				415
				  safe-harbor Compensation. Wages, salaries, and fees for professional services
				  and other amounts received (without regard to whether or not an amount is paid
				  in cash) for personal services actually rendered in the course of employment
				  with the Employer maintaining the Plan to the extent that the amounts are
				  includable in gross income (including, but not limited to, commissions paid
				  salesmen, compensation for services on the basis of a percentage of profits,
				  commissions on insurance premiums, tips, bonuses, fringe benefits,
				  reimbursements, and expense allowances under a nonaccountable plan (as
				  described in Section 1.62-2(c))), and excluding the following:

				

 

	  

	 
			 	
				(1)

					
				Employer
				  contributions to a plan of deferred compensation which are not includible in
				  the Employee’s gross income for the taxable year in which contributed, or
				  Employer contributions under a simplified employee pension plan, or any
				  distributions from a plan of deferred compensation;
 

 

	  

	 
			 	
				(2)

					
				Amounts
				  realized from the exercise of a non-qualified stock option, or when restricted
				  stock (or property) held by the Employee either becomes freely transferable or
				  is no longer subject to a substantial risk of forfeiture;
 

 

	  

	 
			 	
				(3)

					
				Amounts
				  realized from the sale, exchange or other disposition of stock acquired under a
				  qualified stock option; and
 

 

	  

	 
			 	
				(4)

					
				other
				  amounts which received special tax benefits, or contributions made by the
				  Employer (whether or not under a salary reduction agreement) towards the
				  purchase of an annuity described in Section 403(b) of the Internal Revenue Code
				  (whether or not the amounts are actually excludible from the gross income of
				  the Employee).
 

 

	 
		 

		60

		 

		
 
		 
 

	 For any
		Self-Employed, Compensation will mean Earned Income.

	  

	 For
		Limitation Years beginning after December 31, 1991, for purposes of applying
		the limitations of Article VI, Compensation for a Limitation Year is the
		Compensation actually paid or includible in gross income during such Limitation
		Year.

	  

	 Notwithstanding
		the preceding sentence, Compensation for a Participant in a defined
		contribution plan who is permanently and totally disabled (as defined in
		Section 22(e)(3) of the Internal Revenue Code) is the Compensation such
		Participant would have received for the Limitation Year if the Participant had
		been paid at the rate of Compensation paid immediately before becoming
		permanently and totally disabled; for Limitation Years beginning before
		January 1, 1997, such imputed compensation for the disabled Participant
		may be taken into account only if the Participant is not a Highly Compensated
		Employee (as defined in Section 14.20 of the Plan) and contributions made on
		behalf of such Participant are nonforfeitable when made.

	  

	 For
		Limitation Years beginning after December 31, 1997, for purposes of applying
		the limitations of this Article, Compensation paid or made available during
		such Limitation Year shall include any Elective Deferral (as defined in Code
		Section 402(g)(3)), and any amount which is contributed or deferred by the
		Employer at the election of the Employee and which is not includible in the
		gross income of the Employee by reason of Sections 125, 132(f)(4) or
		457.

	  

	 For
		Limitation Years beginning on and after the earlier of January 1, 2001 or the
		first day of the first Limitation Year for which the Plan was operated in
		accordance with the Community Renewal Tax Relief Act of 2000 (“CRA”)
		amendment of Section 415(c)(3), but in no case earlier than the first day of
		the first Limitation Year beginning on or after January 1, 1998, for purposes
		of applying the limitations described in this Section 14.39 of the Plan,
		Compensation paid or made available during such Limitation Years shall include
		elective amounts that are not includible in the gross income of the Employee by
		reason of Section 132(f)(4).

	  

	 This
		amendment shall also apply to the definition of Compensation for purposes of
		Section 14.08 of the Plan for Plan Years beginning on and after the earlier of
		January 1, 2001, or the first day of the First Plan Year for which these
		sections of the Plan were operated in accordance with the CRA amendment of
		Section 415(c)(3), but in no case earlier than the first day of the first Plan
		Year beginning on or after January 1, 1998.

	  

	 
			
				14.40

					
				Defined
				  Benefit Fraction: A
				  fraction, the numerator of which is the sum of the Participant’s projected
				  annual benefits under all the defined benefit plans (whether or not terminated)
				  maintained by the Employer, and the denominator of which is the lesser of 125
				  percent of the dollar limitation determined for the Limitation Year under
				  Sections 415(b) and (d) of the Code or 140 percent of the 
 

 

	 
		 

		61

		 

		
 
		 

		
		  
		  highest average Compensation, including any adjustments under Section 415(b) of
		  the Code.

		 
 

	 Notwithstanding
		the above, if the Participant was a Participant as of the first day of the
		first Limitation Year beginning after December 31, 1986, in one or more defined
		benefit plans maintained by the Employer which were in existence on May 6,
		1986, the denominator of this fraction will not be less than 125 percent of the
		sum of the annual benefits under such plans which the Participant had accrued
		as of the close of the last Limitation Year beginning before January 1, 1987,
		disregarding any changes in the terms and conditions of the Plan after May 5,
		1986. The preceding sentence applies only if the defined benefit plans
		individually and in the aggregate satisfied the requirements of Section 415 for
		all Limitations Years beginning before January 1, 1987.

	  

	 
			
				14.41

					
				Defined
				  Contribution Dollar Limitation:
				  $30,000, as adjusted under Section 415(d) of the Code.
 

 

	  

	 
			
				14.42

					
				Defined
				  Contribution Fraction: A
				  fraction, the numerator of which is the sum of the Annual Additions to the
				  Participant’s account under all the defined contribution plans (whether or
				  not terminated) maintained by the Employer for the current and all prior
				  Limitation Years (including the Annual Additions attributable to the
				  Participant’s nondeductible employee contributions to all defined benefit
				  plans, whether or not terminated, maintained by the Employer, and the Annual
				  Additions attributable to all welfare benefit funds, as defined in Section
				  419(e) of the Code, and individual medical accounts, as defined in Section
				  415(l)(2) of the Code, maintained by the Employer), and the denominator of
				  which is the sum of the maximum aggregate amounts for the current and all prior
				  Limitation Years of service with the Employer (regardless of whether a defined
				  contribution plan was maintained by the Employer). The maximum aggregate amount
				  in any Limitation Year is the lesser of 125 Percent of the dollar limitation
				  determined under Section 415(b) and (d) of the Code in effect under Section
				  415(c)(1)(A) of the Code or 35 percent of the Participant’s Compensation
				  for such year.
 

 

	  

	 If the
		Employee was a Participant as of the end of the first day of the first
		Limitation Year beginning after December 31, 1986, in one or more defined
		contribution plans maintained by the Employer which were in existence on
		May 6, 1986, the numerator of this fraction will be adjusted if the sum of
		this fraction and the defined benefit fraction would otherwise exceed 1.0 under
		the terms of this Plan. Under the adjustment, an amount equal to the product of
		(a) the excess of the sum of the fractions over 1.0 times and (b) the
		denominator of this fraction, will be permanently subtracted from the numerator
		of this fraction. The adjustment is calculated using the fractions as they
		would be computed as of the end of the last limitation year beginning before
		January 1, 1987, and disregarding any changes in the terms and conditions of
		the Plan made after May 5, 1986, but using the Section 415 limitation
		applicable to the first Limitation Year beginning on or after January 1,
		1987.

	 
		 

		62

		 

		
 
		 
 

	 The
		Annual Additions for any Limitation Year beginning before January 1, 1987,
		shall not be recomputed to treat all employee contributions as Annual
		Additions.

	  

	 
			
				14.43

					
				Employer:
				  For
				  purposes of Article VI, employer shall mean the Employer that adopts this Plan,
				  and all members of a controlled group of corporations (as defined in Section
				  414(b) of the Code as modified by Section 415(h)), all commonly controlled
				  trades or businesses (as defined in Section 414(c) as modified by Section
				  415(h)) or affiliated service groups (as defined in Section 414(m)) of which
				  the adopting employer is a part, and any other entity required to be aggregated
				  with the Employer pursuant to regulations under Section 414(o) of the
				  Code.
 

 

	  

	 
			
				14.44

					
				Excess
				  Amount: The
				  excess of the Participant’s Annual Additions for the Limitation Year over
				  the Maximum Permissible Amount.
 

 

	  

	 
			
				14.45

					
				Highest
				  Average Compensation: The
				  average compensation for the three consecutive Years of Service with the
				  Employer that produces the highest average. A Year of Service with the Employer
				  is the 12-consecutive month period defined in the Adoption
				  Agreement.
 

 

	  

	 
			
				14.46

					
				Limitation
				  Year: A
				  calendar year, or the 12-consecutive month period elected by the Employer in
				  the Adoption Agreement or specified in Section 11.03. All qualified plans
				  maintained by the Employer must use the same Limitation Year. If the Limitation
				  Year is amended to a different 12-consecutive month period, the new Limitation
				  Year must begin on a date within the Limitation Year in which the amendment is
				  made.
 

 

	  

	 
			
				14.47

					
				Master
				  or Prototype Plan: A plan
				  the form of which is the subject of a favorable opinion letter from the
				  Internal Revenue Service.
 

 

	  

	 
			
				14.48

					
				Maximum
				  Permissible Amount: The
				  maximum Annual Addition that may be contributed or allocated to a
				  Participant’s account under the Plan for any Limitation Year shall not
				  exceed the lesser of:
 

 

	  

	 
			 	
				(a)

					
				the
				  Defined Contribution Dollar Limitation, or
 

 

	  

	 
			 	
				(b)

					
				25
				  percent of the Participant’s Compensation for the Limitation
				  Year.
 

 

	  

	 The
		compensation limitation referred to in (b) shall not apply to any contribution
		for medical benefits (within the meaning of Section 401(h) or Section
		419A(f)(2) of the Code) which is otherwise treated as an Annual Addition under
		Section 415(l)(1) or 419A(d)(2) of the Code.

	  

	 If a
		short Limitation Year is created because of an amendment changing the
		Limitation Year to a different 12-consecutive month period, the Maximum
		Permissible Amount will not exceed the Defined Contribution Dollar Limitation
		multiplied by the following fraction:

	 
		 

		63

		 

		
 
		 
 

	 Number
		of months in the short Limitation Year

	  

	 12

	  

	 
			
				14.49

					
				Projected
				  Annual Benefit: The
				  annual retirement benefit (adjusted to an actuarially equivalent straight life
				  annuity if such benefit is expressed in a form other than a straight life
				  annuity) or Qualified Joint and Survivor Annuity to which the Participant would
				  be entitled under the terms of the Plan assuming:
 

 

	  

	 
			 	
				(a)

					
				the
				  Participant will continue employment until Normal Retirement Age under the Plan
				  (or current age, if later), and
 

 

	  

	 
			 	
				(b)

					
				the
				  Participant’s Compensation for the current Limitation Year and all other
				  relevant factors used to determine benefits under the Plan will remain constant
				  for all future Limitation Years.
 

 

	  

	 PART C -
		THE FOLLOWING DEFINITIONS RELATE TO JOINT AND SURVIVOR ANNUITY REQUIREMENTS
		(SEE ARTICLE X).

	  

	 
			
				14.50

					
				Annuity
				  Starting Date: The
				  first day of the first period for which an amount is paid as an annuity or any
				  other form.
 

 

	  

	 
			
				14.51

					
				Earliest
				  Retirement Age: The
				  earliest date on which, under the Plan, the Participant could elect to receive
				  retirement benefits.
 

 

	  

	 
			
				14.52

					
				Election
				  Period:
 

 

	  

	 
			 	
				(a)

					
				The
				  period which begins on the first day of the Plan Year in which the Participant
				  attains age 35 and ends on the date of the Participant’s death. If a
				  Participant separates from service prior to the first day of the Plan Year in
				  which age 35 is attained, with respect to the account balance as of the date of
				  separation, the election period shall begin on the date of
				  separation.
 

 

	  

	 
			 	
				(b)

					
				Pre-age
				  35 waiver - A Participant who will not yet attain age 35 as of the end of any
				  current Plan Year may make a special qualified election to waive the Qualified
				  Preretirement Survivor Annuity for the period beginning on the date of such
				  election and ending on the first day of the Plan Year in which the Participant
				  will attain age 35. Such election shall not be valid unless the Participant
				  receives a written explanation required under Section 9.04. Qualified
				  Preretirement Survivor Annuity coverage will be automatically reinstated as of
				  the first day of the Plan Year in which the Participant attains age 35. Any new
				  waiver on or after such date shall be subject to the full requirements of
				  Article X.
 

 

	  

	 
			
				14.53

					
				Qualified
				  Election: A
				  waiver of a Qualified Joint and Survivor Annuity or a Qualified Preretirement
				  Survivor Annuity. Any waiver of a Qualified Joint and Survivor Annuity or a
				  Qualified Preretirement Survivor Annuity shall not be effective unless: (a) the
				  Participant’s spouse consents in writing to the election; 

				

 

	 
		 

		64

		 

		
 
		 

		 (b) the
		  election designates a specific Beneficiary, including any class of
		  beneficiaries or any contingent beneficiaries, which may not be changed without
		  spousal consent (or the spouse expressly permits designations by the
		  Participant without any further spousal consent); (c) the spouse’s consent
		  acknowledges the effect of the election; and (d) the spouse’s consent is
		  witnessed by a plan representative or notary public. Additionally, a
		  Participant’s waiver of the Qualified Joint and Survivor Annuity shall not
		  be effective unless the election designates a form of benefit payment which may
		  not be changed without spousal consent (or the spouse expressly permits
		  designations by the Participant without any further spousal consent). If it is
		  established to the satisfaction of a plan representative that there is no
		  spouse or that the spouse cannot be located, a waiver will be deemed a
		  qualified election.

		 
 

	 Any
		consent by a spouse obtained under this provision (or establishment that the
		consent of a spouse may not be obtained) shall be effective only with respect
		to such spouse. A consent that permits designations by the Participant without
		any requirement of further consent by such spouse must acknowledge that the
		spouse has the right to limit consent to a specific Beneficiary, and a specific
		form of benefit where applicable, and that the spouse voluntarily elects to
		relinquish either or both of such rights. A revocation of a prior waiver may be
		made by a Participant without the consent of the spouse at any time before the
		commencement of benefits. The number of revocations shall not be limited. No
		consent obtained under this provision shall be valid unless the Participant has
		received notice as provided in Section 9.04.

	  

	 
			
				14.54

					
				Qualified
				  Joint and Survivor Annuity: An
				  immediate annuity for the life of the Participant with a survivor annuity for
				  the life of the spouse which is not less than 50 percent and not more than 100
				  percent of the amount of the annuity which is payable during the joint lives of
				  the Participant and spouse and which is the amount of benefit which can be
				  purchased with the Participant’s vested account balance. The percentage of
				  the survivor annuity under the Plan shall be 50% (unless a different percentage
				  is elected by the Employer in the Adoption Agreement.)
 

 

	  

	 
			
				14.55

					
				Spouse
				  (Surviving Spouse): The
				  spouse or surviving spouse of the Participant, provided that a former spouse
				  will be treated as the spouse or surviving spouse and a current spouse will not
				  be treated as the spouse or surviving spouse to the extent provided under a
				  Qualified Domestic Relations Order as described in Section 414(p) of the
				  Code.
 

 

	  

	 
			
				14.56

					
				Vested
				  Account Balance: The
				  aggregate value of the Participant’s Vested Account Balances derived from
				  Employer and Employee Contributions (including rollovers), whether vested
				  before or upon death, including the proceeds of insurance contracts, if any, on
				  the Participant’s life. The provisions of Article X shall apply to a
				  Participant who is vested in amounts attributable to Employer Contributions,
				  Employee Contributions (or both) at the time of death or
				  distribution.
 

 

	 
		 

		65

		 

		
 
		 
 

	 PART D -
		THE FOLLOWING DEFINITIONS RELATE TO MINIMUM REQUIRED DISTRIBUTIONS UPON
		ATTAINING AGE 70 1/2 OR DEATH (SEE ARTICLE XII)

	  

	 
			
				14.57

					
				Applicable
				  Life Expectancy: The
				  life expectancy (or joint and last survivor expectancy) calculated using the
				  attained age of the Participant (or Designated Beneficiary) as of the
				  Participant’s (or Designated Beneficiary’s) birthday in the
				  applicable calendar year reduced by one for each calendar year which has
				  elapsed since the date life expectancy was first calculated. If the life
				  expectancy is being recalculated, the applicable life expectancy shall be the
				  life expectancy as so recalculated. The applicable calendar year shall be the
				  first distribution calendar year, and if life expectancy is being recalculated
				  such succeeding calendar year.
 

 

	  

	 
			
				14.58

					
				Designated
				  Beneficiary: The
				  individual who is designated as the Beneficiary under the Plan in accordance
				  with Section 401(a)(9) of the Code.
 

 

	  

	 
			
				14.59

					
				Distribution
				  Calendar Year: A
				  calendar year for which a minimum distribution is required. For distributions
				  beginning before the Participant’s death, the first distribution calendar
				  year is the calendar year immediately preceding the calendar year which
				  contains the Participant’s Required Beginning Date. For distributions
				  beginning after the Participant’s death, the first distribution calendar
				  year is the calendar year in which distributions are required to begin pursuant
				  to Section 10.07(e) of the Plan.
 

 

	  

	 
			
				14.60

					
				Distribution
				  Calendar Year: Life
				  expectancy and joint and last survivor expectancy are computed by use of the
				  expected return multiples in Tables V and VI of Section 1.72-9 of the Income
				  Tax Regulations.
 

 

	  

	 Unless
		otherwise elected by the Participant (or spouse, in the case of distributions
		described in Section 10.07(e)(2)(B) of the Plan) by the time distributions are
		required to begin, life expectancies shall not be recalculated annually. Such
		election shall be irrevocable as to the Participant (or spouse) and shall apply
		to all subsequent years. The life expectancy of a nonspouse Beneficiary may not
		be recalculated.

	  

	 
			
				14.61

					
				Participant’s
				  Benefit:
 

 

	  

	 
			 	
				(a)

					
				The
				  account balance as of the last Valuation Date in the calendar year immediately
				  preceding the distribution calendar year (valuation calendar year) increased by
				  the amount of any contributions or forfeitures allocated to the account balance
				  as of dates in the valuation calendar year after the Valuation Date and
				  decreased by distributions made in the valuation calendar year after the
				  Valuation Date.
 

 

	  

	 
			 	
				(b)

					
				Exception
				  for second Distribution Calendar Year - For purposes of paragraph (a) above, if
				  any portion of the minimum distribution for the first Distribution Calendar
				  Year is made in the second Distribution Calendar Year on or before the Required
				  Beginning Date, the amount of the minimum distribution made in the second
				  Distribution Calendar Year 
 

 

	 
		 

		66

		 

		
 
		 

		shall be
		  treated as if it had been made in the immediately preceding Distribution
		  Calendar Year.

		 
 

	 
			
				14.62

					
				Required
				  Beginning Date:
 

 

	  

	 
			 	
				(a)

					
				The
				  Required Beginning Date of a Participant shall be defined as one of the
				  following as elected by the Employer in the Adoption Agreement:

				

 

	  

	 
			 	
				(1)

					
				The
				  Required Beginning Date of a Participant is the April 1 of the calendar year
				  following the calendar year in which the Participant attains age
				  701⁄2.
 

 

	  

	 
			 	
				(2)

					
				The
				  Required Beginning Date of a Participant is the April 1 of the calendar year
				  following the calendar year in which the Participant attains age 701⁄2,
				  except that benefit distributions to a participant (other than a 5-percent
				  owner) with respect to benefits accrued after the later of the adoption or
				  effective date of the amendment to the Plan must commence by the later of the
				  April 1 of the calendar year following the calendar year in which the
				  Participant attains age 701⁄2 or retires.
 

 

	  

	 
			 	
				(3)

					
				The
				  Required Beginning Date of a participant is the later of the April 1 of the
				  calendar year following the calendar year in which the Participant attains age
				  701⁄2 or retires except that benefit distributions to a 5-percent owner
				  must commence by the April 1 of the calendar year following the calendar year
				  in which the Participant attains age 701⁄2.
 

 

	  

	 
			 	
				(A)

					
				Any
				  Participant attaining age 701⁄2 in years after 1995 may elect by April 1
				  of the calendar year following the year in which the Participant attained age
				  701⁄2, (or by December 31, 1997 in the case of a Participant attaining age
				  701⁄2 in 1996) to defer distributions until the calendar year following
				  the calendar year in which the Participant retires. If no such election is made
				  the participant will begin receiving distributions by the April 1 of the
				  calendar year following the year in which the Participant attained age
				  701⁄2 (or by December 31, 1997 in the case of a Participant attaining age
				  701⁄2 in 1996).
 

 

	  

	 
			 	
				(B)

					
				Any
				  Participant attaining age 701⁄2 in years prior to 1997 may elect to stop
				  distributions and recommence by the April 1 of the calendar year following the
				  year in which the Participant retires. As elected by the Employer in the
				  Adoption Agreement there is either:
 

 

	  

	 
			 	
				(i)

					
				a new
				  Annuity Starting Date upon recommencement, or
 

 

	 
		 

		67

		 

		
 
		 
 

	 
			 	
				(ii)

					
				no new
				  Annuity Starting Date upon recommencement.
 

 

	  

	 
			 	
				(C)

					
				The
				  preretirement age 701⁄2 distribution option is only eliminated with
				  respect to Employees who reach age 701⁄2 in or after a calendar year that
				  begins after the later of December 31, 1998, or the adoption date of the
				  amendment. The preretirement age 701⁄2 distribution option is an optional
				  form of benefit under which benefits payable in a particular distribution form
				  (including any modifications that may be elected after benefit commencement)
				  commence at a time during the period that begins on or after January 1 of the
				  calendar year in which an employee attains age 701⁄2 and ends April 1 of
				  the immediately following calendar year.
 

 

	  

	 
			 	
				(b)

					
				5-percent
				  owner. A Participant is treated as a 5-percent owner for purposes of this
				  section if such Participant is a 5-percent owner as defined in Section 416 of
				  the Code at any time during the Plan Year ending with or within the calendar
				  year in which such owner attains age 701⁄2.
 

 

	  

	 Once
		distributions have begun to a 5-percent owner under this section, they must
		continue to be distributed, even if the Participant ceases to be a 5-percent
		owner in a subsequent year.

	  

	 PART E -
		THE FOLLOWING DEFINITIONS RELATE TO TOP-HEAVY PLANS (SEE ARTICLE
		IX)

	  

	 
			
				14.63

					
				Key
				  Employee: Any
				  Employee or former Employee (and the beneficiaries of such Employee) who at any
				  time during the determination period was an officer of the employer if such
				  individual’s annual Compensation exceeds 50 percent of the dollar
				  limitation under Section 415(b)(1)(A) of the Code, an owner (or considered an
				  owner under Section 318 of the Code) of one of the 10 largest interests in the
				  Employer if such individual’s Compensation exceeds 100 percent of the
				  dollar limitation under Section 415(c)(1)(A) of the Code, a 5-percent owner of
				  the Employer, or a 1-percent owner of the Employer who has annual Compensation
				  of more than $150,000. Annual Compensation means compensation as defined in
				  Section 415(c)(3) of the Code, but including amounts contributed by the
				  Employer pursuant to a salary reduction agreement which are excludible from the
				  Employee’s gross income under Section 125, Section 402(e)(3), Section
				  402(h)(1)(B) or Section 403(b) of the Code. The determination period is the
				  Plan Year containing the determination date and the 4 preceding Plan
				  Years.
 

 

	  

	 The
		determination of who is a Key Employee will be made in accordance with Section
		416(i)(1) of the Code and the regulations thereunder.

	 
		 

		68

		 

		
 
		 
 

	 
			
				14.64

					
				Top-Heavy
				  Plan: For any
				  Plan Year beginning after December 31, 1983, this Plan is Top-Heavy if any of
				  the following conditions exists:
 

 

	  

	 
			 	
				(a)

					
				If the
				  Top-Heavy Ratio for this Plan exceeds 60 percent and this Plan is not part of
				  any required aggregation group or permissive aggregation group of
				  plans.
 

 

	  

	 
			 	
				(b)

					
				If this
				  Plan is a part of a required aggregation group of plans but not part of a
				  permissive aggregation group and the Top-Heavy Ratio for the group of plans
				  exceeds 60 percent.
 

 

	  

	 
			 	
				(c)

					
				If this
				  Plan is a part of a required aggregation group and part of a permissive
				  aggregation group of plans and the Top-Heavy Ratio for the group of plans and
				  the Top-Heavy Ratio for the permissive aggregation group exceeds 60
				  percent.
 

 

	  

	 
			
				14.65

					
				Top-Heavy
				  Ratio:
 

 

	  

	 
			 	
				(a)

					
				If the
				  Employer maintains one or more defined contribution plans (including any
				  simplified employee pension plan) and the employer has not maintained any
				  defined benefit plan which during the 5-year period ending on the determination
				  date(s) has or has had accrued benefits, the Top-Heavy Ratio for this Plan
				  alone or for the required or permissive aggregation group as appropriate is a
				  fraction, the numerator of which is the sum of the account balances of all Key
				  Employees as of the determination date(s) (including any part of any account
				  balance distributed in the 5-year period ending on the determination date(s)),
				  and the denominator of which is the sum of all account balances (including any
				  part of any account balance distributed in the 5-year period ending on the
				  determination date(s)), and the denominator of which is the sum of all account
				  balances (including any part of any account balance distributed in the 5-year
				  period ending on the determination date(s)) both computed in accordance with
				  Section 416 of the Code and the regulations thereunder. Both the numerator and
				  denominator of the Top-Heavy Ratio are increased to reflect any contribution
				  not actually made as of the determination date, but which is required to be
				  taken into account on that date under Section 416 of the Code and the
				  regulations thereunder.
 

 

	  

	 
			 	
				(b)

					
				If the
				  Employer maintains one or more defined contribution plans (including any
				  simplified employee pension plan) and the Employer maintains or has maintained
				  one or more defined benefit plans which during the 5-year period ending on the
				  Determination Date(s) has or has had any accrued benefits, the Top-Heavy Ratio
				  for any required or permissive aggregation group as appropriate is a fraction,
				  the numerator of which is the sum of account balances under the aggregated
				  defined contribution plan or plans for all Key Employees, determined in
				  accordance with (a) above, and the present value of accrued benefits under
				  
 

 

	 
		 

		69

		 

		
 
		 

		the
		  aggregated defined benefit plan or plans for all Key Employees as of the
		  Determination Date(s), and the denominator of which is the sum of the account
		  balances under the aggregated defined contribution plan or plans for all
		  Participants, determined in accordance with (a) above, and the present value of
		  accrued benefits under the defined benefit plan or plans for all Participants
		  as of the Determination Date(s), all determined in accordance with Section 416
		  of the Code and the regulations thereunder. The accrued benefits under a
		  defined benefit plan in both the numerator and denominator of the Top-Heavy
		  Ratio are increased for any distribution of an accrued benefit made in the
		  five-year period ending on the Determination Date.

		 
 

	 
			 	
				(c)

					
				For
				  purposes of (a) and (b) above the value of account balances and the present
				  value of accrued benefits will be determined as of the most recent Valuation
				  Date that falls within or ends with the 12-month period ending on the
				  Determination Date, except as provided in Section 416 of the Code and the
				  regulations thereunder for the first and second Plan Years of a defined benefit
				  plan. The account balances and accrued benefits of a Participant (1) who is not
				  a Key Employee but who was a Key Employee in a prior year, or (2) who has not
				  been credited with at least one Hour of Service with any employer maintaining
				  the Plan at any time during the 5-year period ending on the Determination Date
				  will be disregarded. The calculation of the Top-Heavy Ratio, and the extent to
				  which distributions, rollovers, and transfers are taken into account will be
				  made in accordance with Section 416 of the Code and the regulations thereunder.
				  Deductible Employee Contributions will not be taken into account for purposes
				  of computing the Top-Heavy Ratio. When aggregating plans the value of account
				  balances and accrued benefits will be calculated with reference to the
				  Determination Dates that fall within the same calendar year.
 

 

	  

	 The
		accrued benefit of a Participant other than a Key Employee shall be determined
		under (a) the method, if any, that uniformly applies for accrual purposes under
		all defined benefit plans maintained by the Employer, or (b) if there is no
		such method, as if such benefit accrued not more rapidly than the slowest
		accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the
		Code.

	  

	 
			
				14.66

					
				Permissive
				  Aggregation Group: The
				  Required Aggregation Group of plans plus any other plan or plans of the
				  Employer which, when considered as a group with the Required Aggregation Group,
				  would continue to satisfy the requirements of Sections 401(a)(4) and 410 of the
				  Code.
 

 

	  

	 
			
				14.67

					
				Required
				  Aggregation Group:
 

 

	  

	 
			 	
				(a)

					
				Each
				  qualified plan of the Employer in which at least one Key Employee participates
				  or participated at any time during the determination period (regardless of
				  whether the plan has terminated), and
 

 

	 
		 

		70

		 

		
 
		 
 

	 
			 	
				(b)

					
				any
				  other qualified plan of the Employer which enables a plan described in (a)
				  above to meet the requirements of Sections 401(a)(4) or 410 of the
				  Code.
 

 

	  

	 
			
				14.68

					
				Determination
				  Date: For any
				  Plan Year subsequent to the first Plan Year, the last day of the preceding Plan
				  Year. For the first Plan Year of the Plan, the last day of that
				  year.
 

 

	  

	 
			
				14.69

					
				Valuation
				  Date: The
				  date elected by the Employer in the Adoption Agreement or specified in Section
				  11.03 and such other dates as shall be directed by the Plan Administrator as of
				  which account balances or accrued benefits are valued for purposes of
				  calculating the Top-Heavy Ratio.
 

 

	  

	 
			
				14.70

					
				Present
				  Value: Present
				  Value shall be based only on the interest and mortality rates specified in the
				  Adoption Agreement.
 

 

	  

	 PART F -
		THE FOLLOWING DEFINITIONS RELATE TO QUALIFIED CASH OR DEFERRED ARRANGEMENTS
		(SEE ARTICLE XVI)

	  

	 
			
				14.71

					
				Actual
				  Deferral Percentage; ADP: For a
				  specified group of Participants for a Plan Year, the average of the ratios
				  (calculated separately for each Participant in such group) of (1) the amount of
				  employer contributions actually paid over to the trust on behalf of such
				  Participant for the Plan Year to (2) the Participant’s Compensation for
				  such Plan Year (whether or not the Employee was a Participant for the entire
				  Plan Year). Employer Contributions on behalf of any Participant shall include:
				  (1) any Elective Deferrals made pursuant to the Participant’s deferral
				  election, including Excess Elective Deferrals of Highly Compensated Employees,
				  but excluding (a) Excess Elective Deferrals of Nonhighly Compensated Employees
				  that arise solely from Elective Deferrals made under the plan or plans of this
				  Employer and (b) Elective Deferrals that are taken into account in the
				  Contribution Percentage test (provided the ADP test is satisfied both with and
				  without exclusion of these Elective Deferrals); and (2) at the election of the
				  Employer, Qualified Non-elective Contributions and Qualified Matching
				  Contributions. For purposes of computing Actual Deferral Percentages, an
				  Employee who would be a Participant but for the failure to make Elective
				  Deferrals shall be treated as a Participant on whose behalf no Elective
				  Deferrals are made.
 

 

	  

	 
			
				14.72

					
				Aggregate
				  Limit: The sum
				  of (a) 125 percent of the greater of the ADP of the Nonhighly compensated
				  Employees for the Plan Year or the ACP of Nonhighly Compensated Employees under
				  the plan subject to Code Section 401(m) for the Plan Year beginning with or
				  within the prior Plan Year of the cash or deferred arrangement and (b) the
				  lesser of 200% or two plus the lesser of such ADP or ACP. “Lesser” is
				  substituted for “greater” in “(a)”, above, and
				  “greater” is substituted for “lesser” after “two plus
				  the” in “(b)” if it would result in a larger Aggregate Limit. If
				  the Employer has elected in the Adoption Agreement to use the Current Year
				  Testing method, then, in calculating the Aggregate Limit for a 

				

 

	 
		 

		71

		 

		
 
		 

		particular
		  Plan Year, the Nonhighly Compensated Employees’ ADP and ACP for that Plan
		  Year, instead of for the prior Plan Year, is used.

		 
 

	 
			
				14.73

					
				Average
				  Contribution Percentage; ACP: The
				  average of the Contribution Percentages of the Eligible Participants in a
				  group.
 

 

	  

	 
			
				14.74

					
				Compensation:

				

 

	  

	 
			 	
				(a)

					
				For
				  purposes of allocating a Participant’s contribution including Elective
				  Deferrals, Compensation shall have the meaning given it under Section 14.08 of
				  the Plan.
 

 

	  

	 
			 	
				(b)

					
				Solely
				  for purposes of determining whether a Plan satisfies either the ADP or ACP
				  tests (described in Sections 15.05 and 15.11 respectively), the term
				  Compensation may be determined on a Plan Year basis by the Plan Administrator.
				  Such definition must however be one of the alternatives available under Section
				  14.08 of the Plan.
 

 

	  

	 
			 	
				(c)

					
				For Plan
				  Years beginning before the later of January 1, 1992 or the date that is 60 days
				  after publication of final regulations under Section 1.414(s)-1T, Compensation
				  for purposes of computing the Actual Deferral Percentage and the Average
				  Contribution Percentage shall be limited to Compensation received by an
				  Employee while a Participant in the Plan.
 

 

	  

	 
			
				14.75

					
				Contribution
				  Percentage: The
				  ratio (expressed as a percentage) of the Participant’s Contribution
				  Percentage Amounts to the Participant’s Compensation for the Plan Year
				  (whether or not the Employee was a Participant for the entire Plan
				  Year).
 

 

	  

	 
			
				14.76

					
				Contribution
				  Percentage Amounts: The sum
				  of the Employee Nondeductible Contributions, Matching Contributions and
				  Qualified Matching Contributions (to the extent not taken into account for
				  purposes of the ADP test) made under the Plan on behalf of the Participant for
				  the Plan Year. Such Contribution Percentage Amounts shall not include Matching
				  Contributions that are forfeited either to correct Excess Aggregate
				  Contributions or because the contributions to which they relate are Excess
				  Deferrals, Excess Contributions, or Excess Aggregate Contributions. If so
				  elected in the Adoption Agreement the Employer may include Qualified
				  Nonelective Contributions in the Contribution Percentage Amounts. The Employer
				  also may elect to use Elective Deferrals in the Contribution Percentage Amounts
				  so long as the ADP test is met before the Elective Deferrals are used in the
				  ACP test and continues to be met following the exclusion of those Elective
				  Deferrals that are used to meet the ACP test.
 

 

	  

	 
			
				14.77

					
				Elective
				  Deferrals: Any
				  Employer contributions made to the Plan at the election of the Participant, in
				  lieu of cash compensation, and shall include contributions made pursuant to a
				  salary reduction agreement or other deferral mechanism. With respect to any
				  taxable year, a Participant’s Elective Deferral is the sum of all employer
				  contributions made on behalf of such Participant pursuant to an election
				  
 

 

	 
		 

		72

		 

		
 
		 

		 to
		  defer under any qualified cash or deferred arrangement as described in Section
		  401(k) of the Code, any salary reduction simplified employee pension described
		  in Section 408(k)(6), any SIMPLE IRA Plan described in Section 408(p), any
		  eligible deferred compensation plan under Section 457, any plan as described
		  under Section 501(c)(18), and any employer contributions made on the behalf of
		  a Participant for the purchase of an annuity contract under Section 403(b)
		  pursuant to a salary reduction agreement. Elective Deferrals shall not include
		  any deferrals properly distributed as excess annual addition. The Employer may,
		  if notification is made within a reasonable time and in a manner described in
		  IRS Revenue Ruling 2000-8, 2000-7 IRB617, allow for negative elections. If such
		  administrative provision applies and the Employee does not affirmatively elect
		  to not participate and the Employee does not affirmatively elect a different
		  amount (including no amount), a default amount shall be deducted from the
		  Employee’s Compensation. Such default amount shall be part of the initial
		  notification received by the Employer.

		 
 

	 
			
				14.78

					
				Elective
				  Deferral Account: The
				  account maintained with respect to a Participant in which are recorded his
				  Elective Deferrals and any earnings or losses thereon.
 

 

	  

	 
			
				14.79

					
				Eligible
				  Participant: Any
				  Employee who is eligible to make an Employee Nondeductible Contribution, or an
				  Elective Deferral (if the Employer takes such contributions into account in the
				  calculation of the Contribution Percentage), or to receive a Matching
				  Contribution (including forfeitures) or a Qualified Matching Contribution. If
				  an Employee Contribution is required as a condition of participation in the
				  Plan, any Employee who would be a Participant in the Plan if such Employee made
				  such a contribution shall be treated as an eligible Participant on behalf of
				  whom no Employee Contributions are made.
 

 

	  

	 
			
				14.80

					
				Employee
				  Nondeductible Contribution: Any
				  contribution made to the Plan by or on behalf of a Participant that is included
				  in the Participant’s gross income in the year in which made and that is
				  maintained under a separate account to which earnings and losses are
				  allocated.
 

 

	  

	 
			
				14.81

					
				Excess
				  Aggregate Contributions: With
				  respect to any Plan Year, the excess of:
 

 

	  

	 
			 	
				(a)

					
				The
				  aggregate Contribution Percentage Amounts taken into account in computing the
				  numerator of the Contribution Percentage actually made on behalf of Highly
				  Compensated Employees for such Plan Year, over
 

 

	  

	 
			 	
				(b)

					
				the
				  maximum Contribution Percentage Amounts permitted by the ACP test (determined
				  by hypothetically reducing contributions made on behalf of Highly Compensated
				  Employees in order of their Contribution Percentages beginning with the highest
				  of such percentages).
 

 

	  

	 Such
		determination shall be made after first determining Excess Elective Deferrals
		pursuant to Section 14.83 and then determining Excess Contributions pursuant to
		Section 14.82.

	 
		 

		73

		 

		
 
		 
 

	 
			
				14.82

					
				Excess
				  Contribution: With
				  respect to any Plan Year, the excess of:
 

 

	  

	 
			 	
				(a)

					
				the
				  aggregate amount of Employer contributions actually taken into account in
				  computing the ADP of Highly Compensated Employees for such Plan Year,
				  over
 

 

	  

	 
			 	
				(b)

					
				the
				  maximum amount of such contributions permitted by the ADP test (determined by
				  hypothetically reducing contributions made on behalf of Highly Compensated
				  Employees in order of the ADPs, beginning with the highest of such
				  percentages).
 

 

	  

	 
			
				14.83

					
				Excess
				  Elective Deferrals:
 

 

	  

	 
			 	
				(a)

					
				Those
				  Elective Deferrals that are includible in a Participant’s gross income
				  under Section 402(g) of the Code to the extent such Participant’s Elective
				  Deferrals for a taxable year exceed the dollar limitation under such Code
				  section. Excess Elective Deferrals shall be treated as Annual Additions under
				  the Plan, unless such amounts are distributed no later than the first April 15
				  following the close of the Participant’s taxable year.
 

 

	  

	 
			 	
				(b)

					
				Determination
				  of Income or Loss - The Plan Administration may use one of the methods below
				  for computing the income or loss allocable to Excess Elective Deferrals
				  provided that such method is used consistently with respect to all Participants
				  for the Taxable Year.
 

 

	  

	 
			 	
				(1)

					
				The
				  method for allocating income or loss to all Participants accounts pursuant to
				  Section 8.05 of the Plan shall be used; or
 

 

	  

	 
			 	
				(2)

					
				Excess
				  Elective Deferrals shall be adjusted for any income or loss up to the date of
				  distribution. The income or loss allocable to Excess Elective Deferrals is the
				  sum of:
 

 

	  

	 
			 	
				(A)

					
				income
				  or loss allocable to the Participant’s Elective Deferral account for the
				  taxable year multiplied by a fraction, the numerator of which is such
				  Participant’s Excess Elective Deferrals for the year and the denominator
				  is the Participant’s account balance attributable to Elective Deferrals
				  without regard to any income or loss occurring during such taxable year;
				  and
 

 

	  

	 
			 	
				(B)

					
				10
				  percent of the amount determined under (A) multiplied by the number of whole
				  calendar months between the end of the Participant’s taxable year and the
				  date of distribution, counting the month of distribution if distribution occurs
				  after the 15th of such month; or
 

 

	  

	 
			 	
				(3)

					
				the
				  income or loss allocable to Excess Elective Deferrals is the income or loss
				  allocable to the Participant’s Elective Deferral 
 

 

	 
		 

		74

		 

		
 
		 

		 account
		  for the taxable year multiplied by a fraction, the numerator of which is such
		  Participant’s Excess Elective Deferrals for the year and the denominator
		  is the Participant’s account balance attributable to Elective Deferrals
		  without regard to any income or loss occurring during such taxable
		  year.

		 
 

	 
			
				14.84

					
				Matching
				  Contribution: An
				  Employer contribution made to this or any other defined contribution plan on
				  behalf of a Participant on account of an Employee Nondeductible Contribution
				  made by such Participant, or on account of a Participant’s Elective
				  Deferral, under a plan maintained by the Employer.
 

 

	  

	 
			
				14.85

					
				Matching
				  Contribution Account: The
				  account maintained with respect to a Participant in which are recorded the
				  Matching Contributions made on his behalf under this Plan and any earnings or
				  losses thereon.
 

 

	  

	 
			
				14.86

					
				Qualified
				  Matching Contributions:
				  Matching Contributions which are subject to the distribution and
				  nonforfeitability requirements under Section 401(k) of the Code when made. The
				  term Qualified Matching Contributions shall also include Matching Contributions
				  which the Employer redesignates as Qualified Matching
				  Contributions.
 

 

	  

	 
			
				14.87

					
				Qualified
				  Matching Contribution Account: The
				  account maintained with respect to a Participant in which are recorded the
				  Qualified Matching Contributions made on his behalf under this Plan and any
				  earnings or losses thereon.
 

 

	  

	 
			
				14.88

					
				Qualified
				  Nonelective Contributions:
				  Contributions (other than Matching Contributions or Qualified Matching
				  Contributions) made by the Employer and allocated to Participant’s
				  accounts that the Participants may not elect to receive in cash until
				  distributed from the Plan; that are nonforfeitable when made; and that are
				  distributable only in accordance with the distribution provisions that are
				  applicable to Elective Deferrals and Qualified Matching
				  Contributions.
 

 

	  

	 
			
				14.89

					
				Qualified
				  Nonelective Contribution Account: The
				  account maintained with respect to a Participant in which are recorded the
				  Qualified Nonelective Contributions made on his behalf under this Plan and any
				  earnings or losses thereon.
 

 

	  

	 ARTICLE
		XV

	 PROVISIONS
		FOR TRADITIONAL CASH OR DEFERRED ARRANGEMENTS

	  

	 
			
				15.01

					
				Participation
				  and Coverage: Each
				  Employee who is employed and compensated by the Employer, who is a member of an
				  eligible class of Employees and who has satisfied the eligibility requirements
				  contained in the Adoption Agreement with respect to Elective Deferrals shall
				  become eligible to make Elective Deferrals to the Plan.
 

 

	 
		 

		75

		 

		
 
		 
 

	 
			
				15.02

					
				Employee
				  Nondeductible Contributions: Any
				  Employee eligible to make Employee Nondeductible Contributions under this Plan
				  may do so by entering into a payroll deduction agreement in a form prescribed
				  by or acceptable to the Plan Administrator. The Employer shall contribute to
				  the Plan on behalf of the Participant through payroll deduction the amount
				  indicated in such payroll deduction agreement.
 

 

	  

	 
			
				15.03

					
				Special
				  Rules for Elective Deferrals: 
 

 

	  

	 
			 	
				(a)

					
				Elective
				  Deferrals:
 

 

	  

	 
			 	
				(1)

					
				Any
				  Employee eligible to make Elective Deferrals under this Plan may do so by
				  entering into a deferral agreement in a form prescribed by or acceptable to the
				  Plan Administrator. The Employer shall contribute to the Plan on behalf of each
				  Participant the amount deferred pursuant to such deferral agreement. The Plan
				  Administrator may make reasonable rules applicable uniformly to all Employees
				  as to when deferral agreements may be entered, when they will become effective,
				  and how and when deferral agreements may be revoked or amended.

				

 

	  

	 
			 	
				(2)

					
				No
				  Participant shall be permitted to have Elective Deferrals made under this Plan,
				  or any other qualified plan maintained by the Employer, during any taxable
				  year, in excess of the dollar limitation contained in Section 402(g) of the
				  Code in effect at the beginning of such taxable year.
 

 

	  

	 
			 	
				(b)

					
				Distribution
				  of Excess Elective Deferrals: A Participant may assign to this Plan any Excess
				  Elective Deferrals made during a taxable year of the Participant by notifying
				  the Plan Administrator on or before the date specified in the Adoption
				  Agreement of the amount of the Excess Elective Deferrals to be assigned to the
				  Plan. A Participant is deemed to notify the Plan Administrator of any Excess
				  Elective Deferrals that arise by taking into account only those Elective
				  Deferrals made to this Plan and any other plans of this Employer.

				

 

	  

	 Notwithstanding
		any other provision of the Plan, Excess Elective Deferrals, plus any income and
		minus any loss allocable thereto, shall be distributed no later than April 15
		to any Participant to whose account Excess Elective Deferrals were assigned for
		the preceding year and who claims Excess Elective Deferrals for such taxable
		year.

	 
		 

		76

		 

		
 
		 
 

	 
			
				15.04

					
				Actual
				  Deferral Percentage Test: The
				  Actual Deferral Percentage (hereinafter “ADP”) for Participants who
				  are Highly Compensated Employees for each Plan Year and the ADP for
				  Participants who are Nonhighly Compensated Employees for the same Plan Year
				  must satisfy one of the following tests:
 

 

	  

	 
			 	
				(a)

					
				The ADP
				  for Participants who are Highly Compensated Employees for the Plan Year shall
				  not exceed the ADP for Participants who are Nonhighly Compensated Employees for
				  the same Plan Year multiplied by 1.25; or
 

 

	  

	 
			 	
				(b)

					
				the ADP
				  for participants who are Highly Compensated Employees for the Plan Year shall
				  not exceed the ADP for Participants who are Nonhighly Compensated Employees for
				  the same Plan Year multiplied by 2.0, provided that the ADP for Participants
				  who are Highly Compensated Employees does not exceed the ADP for Participants
				  who are Nonhighly Compensated Employees by more than two (2) percentage
				  points.
 

 

	  

	 
			
				15.05

					
				Prior
				  Year Testing: The
				  Actual Deferral Percentage (hereinafter “ADP”) for a Plan Year for
				  Participants who are Highly Compensated Employees for each Plan Year and the
				  prior years ADP for Participants who were Nonhighly Compensated Employees for
				  the prior Plan Year must satisfy one of the following tests:
 

 

	  

	 
			 	
				(a)

					
				The ADP
				  for a Plan Year for Participants who are Highly Compensated Employees for the
				  Plan Year shall not exceed the Prior year’s ADP for Participants who were
				  Nonhighly Compensated Employees for the prior Plan Year multiplied by 1.25;
				  or
 

 

	  

	 
			 	
				(b)

					
				The ADP
				  for a Plan Year for Participants who are Highly Compensated Employees for the
				  Plan Year shall not exceed the Prior Year’s ADP for Participants who were
				  Nonhighly Compensated Employees for the Prior Plan Year multiplied by 2.0,
				  provided that the ADP for Participants who are Highly Compensated Employees
				  does not exceed the ADP for Participants who were Nonhighly Compensated
				  Employees in the prior Plan Year by more than 2 percentage points.

				

 

	  

	 For the
		first Plan Year the Plan permits any Participant to make Elective deferrals and
		this is not a successor plan, for purposes of The foregoing tests, the prior
		year’s non-highly compensated Employees’ ADP shall be 3 percent
		unless the Employer has elected in the Adoption Agreement to use the Plan
		Year’s ADP for these Participants.

	  

	 
			
				15.06

					
				Current
				  Year Testing: If
				  elected by the Employer in the Adoption Agreement, the ADP tests in 1 and 2,
				  above, will be applied by comparing the current Plan Year’s ADP for
				  Participants who are highly compensated Employees with the current Plan
				  Year’s ADP for Participants who are Nonhighly compensated Employees. Once
				  made, this election can only be undone if the Plan meets the requirements for
				  changing to Prior Year testing set forth in Notice 98-1 (or superseding
				  guidance).
 

 

	 
		 

		77

		 

		
 
		 
 

	 
			
				15.07

					
				Special
				  Rules for Actual Deferral Percentage Tests:
 

 

	  

	 
			 	
				(a)

					
				A
				  Participant is a Highly Compensated Employee for a particular Plan Year if he
				  or she meets the definition of a Highly Compensated Employee in effect for that
				  Plan Year. Similarly, a Participant is a Nonhighly Compensated Employee for a
				  particular Plan Year if he or she does not meet the definition of a Highly
				  Compensated Employee in effect for that Plan Year.
 

 

	  

	 
			 	
				(b)

					
				The ADP
				  for any Participant who is a Highly Compensated Employee for the Plan Year and
				  who is eligible to have Elective Deferrals (and Qualified Nonelective
				  Contributions or Qualified Matching Contributions, or both, if treated as
				  Elective Deferrals for purposes of the ADP test) allocated to his or her
				  accounts under two or more arrangements described in Section 401(k) of the
				  Code, that are maintained by the Employer, shall be determined as if such
				  Elective Deferrals (and, if applicable, such Qualified Nonelective
				  Contributions or Qualified Matching Contributions, or both) were made under a
				  single arrangement. If a Highly Compensated Employee participates in two or
				  more cash or deferred arrangements that have different Plan Years, all cash or
				  deferred arrangements ending with or within the same calendar year shall be
				  treated as a single arrangement. Notwithstanding the foregoing, certain plans
				  shall be treated as separate if mandatorily disaggregated under regulations
				  under Section 401(k) of the Code.
 

 

	  

	 
			 	
				(c)

					
				In the
				  event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4),
				  or 410(b) of the Code only if aggregated with one or more other plans, or if
				  one or more other plans satisfy the requirements of such Sections of the Code
				  only if aggregated with this Plan, then this Section shall be applied by
				  determining the ADP of employees as if all such plans were a single plan. Any
				  adjustments to the Nonhighly Compensated Employee ADP for the Prior Year will
				  be made in accordance with Notice 98-1 and any superseding guidance, unless the
				  Employer has elected in the Adoption Agreement to use the Current Year Testing
				  method. Plans may be aggregated in order to satisfy Section 401(k) of the Code
				  only if they have the same Plan Year and use the same ADP testing
				  method.
 

 

	  

	 
			 	
				(d)

					
				For
				  purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective
				  Contributions and Qualified Matching Contributions must be made before the end
				  of the twelve-month period immediately following the Plan Year to which
				  contributions relate.
 

 

	  

	 
			 	
				(e)

					
				The
				  Employer shall maintain records sufficient to demonstrate satisfaction of the
				  ADP test and the amount of Qualified Nonelective Contributions or Qualified
				  Matching Contributions, or both, used in such test.
 

 

	 
		 

		78

		 

		
 
		 
 

	 
			 	
				(f)

					
				The
				  determination and treatment of the ADP amounts of any Participant shall satisfy
				  such other requirements as may be prescribed by the Secretary of the
				  Treasury.
 

 

	  

	 
			
				15.08

					
				Distribution
				  of Excess Contributions:
 

 

	  

	 
			 	
				(a)

					
				Notwithstanding
				  any other provision of this Plan, Excess Contributions, plus any income and
				  minus any loss allocable thereto, shall be distributed no later than the last
				  day of each Plan Year to Participants to whose accounts such Excess
				  Contributions were allocated for the preceding Plan Year. Excess Contributions
				  are allocated to the Highly Compensated Employees with the largest amounts of
				  employer contributions taken into account in calculating the ADP test for the
				  year in which the excess arose, beginning with the Highly Compensated Employee
				  with the largest amount of such employer contributions and continuing in
				  descending order until all the Excess Contributions have been allocated. For
				  purposes of the preceding sentence, the “largest amount” is
				  determined after distribution of any Excess Contributions. If such excess
				  amounts are distributed more than 2 1/2 months after the last day of the Plan
				  Year in which such excess amounts arose, a ten (10) percent excise tax will be
				  imposed on the Employer maintaining the Plan with respect to such
				  amounts.
 

 

	  

	 
			 	
				(b)

					
				Excess
				  Contributions (including the amounts recharacterized) shall be treated as
				  Annual Additions under the Plan.
 

 

	  

	 
			 	
				(c)

					
				Determination
				  of Income or Loss - The Plan Administrator may use one of the methods below for
				  computing the income or loss allocable to Excess Contributions, provided that
				  such method is used consistently with respect to all Participants for the Plan
				  Year.
 

 

	  

	 
			 	
				(1)

					
				The
				  method for allocating income or loss to all Participants accounts shall be
				  used; or
 

 

	  

	 
			 	
				(2)

					
				excess
				  contributions shall be adjusted for any income or loss up to the date of
				  distribution. The income or loss allocable to Excess Contributions allocated to
				  each Participant is the sum of:
 

 

	  

	 
			 	
				(A)

					
				income
				  or loss allocable to the Participant’s Elective Deferral Account (and, if
				  applicable, the Qualified Nonelective Contribution Account of the Qualified
				  Matching Contribution Account or both) for the Plan Year multiplied by a
				  fraction, the numerator of which is such Participant’s Excess
				  Contributions for the year and the denominator is the Participant’s
				  account balance attributable to Elective Deferrals (and Qualified Nonelective
				  Contributions or Qualified Matching 
 

 

	 
		 

		79

		 

		
 
		 

		
		  
		  Contributions, or both, if any such contributions are included in the ADP test)
		  without regard to any income or loss occurring during such Plan Year;
		  and

		 
 

	 
			 	
				(B)

					
				10
				  percent of the amount determined under (A) multiplied by the number of whole
				  calendar months between the end of the Plan Year and the date of distribution,
				  counting the month of distribution if distribution occurs after the 15th of
				  such months; or 
 

 

	  

	 
			 	
				(3)

					
				the
				  income or loss allocable to Excess Contributions is the income or loss
				  allocable to the Participant’s Elective Deferral Account (and, if
				  applicable, the Qualified Nonelective Contribution Account or the Qualified
				  Matching Contribution Account or both) for the Plan Year multiplied by a
				  fraction, the numerator of which is such Participant’s Excess
				  Contributions for the year and the denominator is the Participant’s
				  account balance attributable to Elective Deferrals (and Qualified Nonelective
				  Contributions or Qualified Matching Contributions, or both, if any of such
				  contributions are included in the ADP test) without regard to any income or
				  loss occurring during such Plan Year.
 

 

	  

	 
			 	
				(d)

					
				Accounting
				  for Excess Contributions - Excess Contributions allocated to a Participant
				  shall be distributed from the Participant’s Elective Deferral Account and
				  Qualified Matching Contribution Account (if applicable) in proportion to the
				  Participant’s Elective Deferrals and Qualified Matching Contributions (to
				  the extent used in the ADP test) for the Plan Year. Excess Contributions shall
				  be distributed from the Participant’s Qualified Nonelective Contribution
				  Account only to the extent that such Excess Contributions exceed the balance in
				  the Participant’s Elective Deferral Account and Qualified Matching
				  Contribution Account.
 

 

	  

	 
			
				15.09

					
				Recharacterization
				  of Excess Contributions: A
				  Participant may treat Excess Contributions allocated to him or her as an amount
				  distributed to the Participant and then contributed by the Participant to the
				  Plan. Recharacterized amounts will remain nonforfeitable and subject to the
				  same distribution requirements as Elective Deferrals. Amounts may not be
				  recharacterized by a Highly Compensated Employee to the extent that such amount
				  in combination with other Employee Nondeductible Contributions made by that
				  Employee would exceed any stated limit under the Plan for Employee
				  Nondeductible Contributions.
 

 

	  

	 Recharacterization
		must occur no later than two and one-half months after the last day of the Plan
		Year in which such Excess Contributions arose and is deemed to occur no earlier
		than the date the last Highly Compensated Employee is informed in writing of
		the amount recharacterized and the consequences thereof. Recharacterized
		amounts will be taxable to the Participant for the Participant’s tax year
		in which the Participant would have received them in cash.

	 
		 

		80

		 

		
 
		 
 

	 
			
				15.10

					
				Matching
				  Contributions:
 

 

	  

	 
			 	
				(a)

					
				If
				  elected by the Employer in the Adoption Agreement, the Employer will make
				  Matching Contributions to the Plan.
 

 

	  

	 
			 	
				(b)

					
				Matching
				  Contributions shall be vested in accordance with the vesting schedule selected
				  in the Cash or Deferred section of the Adoption Agreement. In any event,
				  Matching Contributions shall be fully vested at Normal Retirement Age, upon
				  complete or partial termination of the profit-sharing plan, or upon complete
				  discontinuance of Employer contributions.
 

 

	  

	 
			 	
				(c)

					
				Forfeitures
				  of Matching Contributions, other than Excess Aggregate Contributions, shall be
				  made in accordance with Section 5.07.
 

 

	  

	 
			
				15.11

					
				Qualified
				  Matching Contributions:
 

 

	  

	 
			 	
				(a)

					
				If
				  elected by the Employer in the Adoption Agreement, the Employer will make
				  Qualified Matching Contributions to the Plan.
 

 

	  

	 
			 	
				(b)

					
				The
				  Employer may redesignate a Matching Contribution as a Qualified Matching
				  Contribution no later than the time prescribed by law for filing the
				  Employer’s Federal income tax return for the taxable year for which the
				  Matching Contribution was made. Matching Contributions which are redesignated
				  as Qualified Matching Contributions will become nonforfeitable and subject to
				  the same distribution requirements as Elective Deferrals.
 

 

	  

	 
			
				15.12

					
				Limitations
				  on Employee Contributions and Matching Contributions: The ACP
				  for Participants who are Highly Compensated Employees for each Plan Year and
				  the ACP for Participants who are Nonhighly Compensated Employees for the same
				  Plan Year must satisfy one of the following tests:
 

 

	  

	 
			 	
				(a)

					
				The ACP
				  for Participants who are Highly Compensated Employees for the Plan Year shall
				  not exceed the ACP for Participants who are Nonhighly Compensated Employees for
				  the same Plan Year multiplied by 1.25; or
 

 

	  

	 
			 	
				(b)

					
				the ACP
				  for Participants who are Highly Compensated Employees for the Plan Year shall
				  not exceed the ACP for Participants who are Nonhighly Compensated Employees for
				  the same Plan Year multiplied by two (2), provided that the ACP for
				  Participants who are Highly Compensated Employees does not exceed the ACP for
				  Participants who are Nonhighly Compensated Employees by more than two (2)
				  percentage points.
 

 

	 
		 

		81

		 

		
 
		 
 

	 
			
				15.13

					
				Prior
				  Year Testing: The
				  Average Contribution Percentage (“ACP”) for a Plan Year for
				  Participants who are Highly Compensated Employees for each Plan Year and the
				  prior year’s ACP for participants who were Nonhighly Compensated Employees
				  for the prior Plan Year must satisfy one of the following tests:

				

 

	  

	 
			 	
				(a)

					
				The ACP
				  for a Plan Year for Participants who are Highly Compensated Employees for the
				  Plan Year shall not exceed the prior year’s ACP for Participants who were
				  Nonhighly Compensated Employees for the prior Plan Year multiplied by 1.25;
				  or
 

 

	  

	 
			 	
				(b)

					
				the ACP
				  for a Plan Year for Participants who are Highly Compensated Employees for the
				  Plan Year shall not exceed the prior year’s ACP for Participants who were
				  Nonhighly Compensated Employees for the prior Plan Year multiplied by 2,
				  provided that the ACP for Participants who are Highly Compensated Employees
				  does not exceed the ACP for Participants who were Nonhighly Compensated
				  Employees in the prior Plan Year by more than 2 percentage points.

				

 

	  

	 For the
		first Plan Year this Plan permits any Participant to make Employee
		Contributions, provides for Matching Contributions or both, and this is not a
		successor plan, for purposes of the foregoing tests, the prior year’s
		Nonhighly Compensated Employees’ ACP shall be 3 percent unless the
		Employer has elected in the Adoption Agreement to use the Plan Year’s ACP
		for these Participants.

	  

	 
			
				15.14

					
				Current
				  Year ACP Testing: If
				  elected by the Employer in the Adoption Agreement, the ACP tests in Section
				  15.13, above, will be applied by comparing the current Plan Year’s ACP for
				  participants who are Highly Compensated Employees for each Plan Year with the
				  current Plan Year’s ACP for participants who are Nonhighly Compensated
				  Employees. Once made, this election can only be undone if the plan meets the
				  requirements for changing to Prior Year Testing set forth in Notice 98-1 (or
				  superseding guidance).
 

 

	  

	 
			
				15.15

					
				Special
				  Rules for Limitations on Employee and Matching
				  Contributions:
 

 

	  

	 
			 	
				(a)

					
				Special
				  Rules: A Participant is a Highly Compensated Employee for a particular Plan
				  Year if he or she meets the definition of a Highly Compensated Employee in
				  effect for that Plan Year. Similarly, a Participant is a Nonhighly Compensated
				  Employee for a particular Plan Year if he or she does not meet the definition
				  of a Highly Compensated Employee in effect for that Plan Year.

				

 

	  

	 
			 	
				(b)

					
				Multiple
				  Use - If one or more Highly Compensated Employees participate in both a cash or
				  deferred arrangement and a plan subject to the ACP test maintained by the
				  Employer and the sum of the ADP and ACP of those Highly Compensated Employees
				  subject to either or both tests exceeds the Aggregate Limit, then the ACP of
				  those Highly Compensated Employees 
 

 

	 
		 

		82

		 

		
 
		 

		 who
		  also participate in a cash or deferred arrangement will be reduced so that the
		  limit is not exceeded. The amount by which each Highly Compensated
		  Employee’s Contribution Percentage Amounts is reduced shall be treated as
		  an Excess Aggregate Contribution. The ADP and ACP of the Highly Compensated
		  Employees are determined after any corrections required to meet the ADP and ACP
		  tests and are deemed to be the maximum permitted under such tests for the Plan
		  Year. Multiple use does not occur if either the ADP or ACP, respectively, of
		  the Highly Compensated Employees does not exceed 1.25 multiplied by the ADP and
		  ACP of the Nonhighly Compensated Employees.

		 
 

	 
			 	
				(c)

					
				For
				  purposes of this Section, the Contribution Percentage for any Participant who
				  is a Highly Compensated Employee and who is eligible to have Contribution
				  Percentage Amounts allocated to his or her account under two or more plans
				  described in Section 401(a) of the Code, or arrangements described in Section
				  401(k) of the Code that are maintained by the Employer, shall be determined as
				  if the total of such contribution Percentage Amounts was made under each Plan.
				  If a Highly Compensated Employee participates in two or more cash or deferred
				  arrangements that have different Plan Years, all cash or deferred arrangements
				  ending with or within the same calendar year shall be treated as a single
				  arrangement. Notwithstanding the foregoing certain plans shall be treated as
				  separate if mandatorily disaggregated under regulations under ‘401(m) of
				  the Code.
 

 

	  

	 
			 	
				(d)

					
				In the
				  event that this Plan satisfies the requirements of Sections 401(m), 401(a)(4)
				  or 410(b) of the Code only if aggregated with one or more other plans, or if
				  one or more other plans satisfy the requirements of such sections of the Code
				  only if aggregated with this Plan, then this section shall be applied by
				  determining the Contribution Percentage of Employees as if all such Plans were
				  a single plan. Any adjustments to the Nonhighly Compensated Employee ACP for
				  the prior year will be made in accordance with Notice 98-1 and any superseding
				  guidance, unless the Employer has elected in the adoption agreement to use the
				  Current Year Testing method. Plans may be aggregated in order to satisfy
				  Section 401(m) of the Code only if they have the same Plan Year and use the
				  same ACP testing method.
 

 

	  

	 
			 	
				(e)

					
				For
				  purposes of determining the Contribution Percentage test, Employee
				  Contributions are considered to have been made in the Plan Year in which
				  contributed to the trust. Matching Contributions and Qualified Nonelective
				  Contributions will be considered made for a Plan Year if made no later than the
				  end of the twelve-month period beginning on the day after the close of the Plan
				  Year.
 

 

	  

	 
			 	
				(f)

					
				The
				  Employer shall maintain records sufficient to demonstrate satisfaction of the
				  ACP test and the amount of Qualified Nonelective Contributions or Qualified
				  Matching Contributions, or both, used in such test.
 

 

	 
		 

		83

		 

		
 
		 
 

	 
			 	
				(g)

					
				The
				  determination and treatment of the Contribution Percentage of any Participant
				  shall satisfy such other requirements as may be prescribed by the Secretary of
				  the Treasury.
 

 

	  

	 
			
				15.16

					
				Distribution
				  of Excess Aggregate Contributions:
 

 

	  

	 
			 	
				(a)

					
				Notwithstanding
				  any other provision of this Plan, Excess Aggregate Contributions, plus any
				  income and minus any loss allocable thereto, shall be forfeited, if
				  forfeitable, or if not forfeitable, distributed no later than the last day of
				  each Plan Year to Participants to whose accounts such Excess Aggregate
				  Contributions were allocated for the preceding Plan Year. Excess Aggregate
				  Contributions are allocated to the Highly Compensated Employees with the
				  largest Contribution Percentage Amounts taken into account in calculating the
				  ACP test for the year in which the excess arose, beginning with the Highly
				  Compensated Employee with the largest amount of such Contribution Percentage
				  Amounts and continuing in descending order until all the Excess Aggregate
				  Contributions have been allocated. For purposes of the preceding sentence, the
				  “largest amount” is determined after distribution of any Excess
				  Aggregate Contributions. If such Excess Aggregate Contributions are distributed
				  more than 2 1/2 months after the last day of the Plan Year in which such excess
				  amounts arose, a ten (10) percent excise tax will be imposed on the Employer
				  maintaining the Plan with respect to those amounts. Excess Aggregate
				  Contributions shall be treated as Annual Additions under the Plan.
				  
 

 

	  

	 
			 	
				(b)

					
				Determination
				  of Income or Loss - The Plan Administrator may use one of the methods below for
				  computing the income or loss allocable to Excess Aggregate Contributions
				  provided that such method is used consistently with respect to all Participants
				  for the Plan Year.
 

 

	  

	 
			 	
				(1)

					
				The
				  method for allocating income or loss to all Participants accounts pursuant to
				  Section 8.05 of the Plan shall be used; or
 

 

	  

	 
			 	
				(2)

					
				Excess
				  Aggregate Contributions shall be adjusted for any income or loss up to the date
				  of distribution. The income or loss attributable to Excess Aggregate
				  Contributions allocated to each Participant is the sum of:
 

 

	  

	 
			 	
				(A)

					
				income
				  or loss allocable to the Participant’s Employee Contribution Account,
				  Matching Contribution Account (if any, and if all amounts therein are not used
				  in the ADP test) and, if applicable, Qualified Nonelective Contribution Account
				  and Elective Deferral Account for the Plan Year multiplied by a fraction, the
				  numerator of which is such Participant’s Excess Aggregate Contributions
				  for the year and the denominator is the Participant’s account balance(s)
				  attributable to Contribution Percentage Amounts without 
 

 

	 
		 

		84

		 

		
 
		 

		 regard
		  to any income or loss occurring during such Plan Year; and

		 
 

	 
			 	
				(B)

					
				ten
				  percent of the amount determined under (1) multiplied by the number of whole
				  calendar months between the end of the Plan Year and the date of distribution,
				  counting the month of distribution if distribution occurs after the 15th of
				  such month; or
 

 

	  

	 
			 	
				(3)

					
				The
				  income or loss attributable to Excess Aggregate Contributions is the income or
				  loss allocable to the Participant’s Employee Contribution Account,
				  Matching Contribution Account (if any, and if all amounts therein are not used
				  in the ADP test) and, if applicable, Qualified Nonelective Contribution Account
				  and Elective Deferral Account for the Plan Year multiplied by a fraction, the
				  numerator of which is such Participant’s Excess Aggregate Contributions
				  for the year and the denominator is the Participant’s account balance(s)
				  attributable to Contribution Percentage Amounts without regard to any income or
				  loss occurring during such Plan Year.
 

 

	  

	 
			 	
				(c)

					
				Forfeitures
				  of Excess Aggregate Contributions - Forfeitures of Excess Aggregate
				  Contributions may either be reallocated to the accounts of Nonhighly
				  Compensated Employees or applied to reduce Employer Contributions, as elected
				  by the Employer in the Adoption Agreement.
 

 

	  

	 
			 	
				(d)

					
				Accounting
				  for Excess Aggregate Contributions - Excess Aggregate Contributions allocated
				  to a Participant shall be forfeited, if forfeitable, or distributed on a pro
				  rata basis from the Participant’s Employee Contribution Account, Matching
				  Contribution Account, and Qualified Matching Contribution Account (and, if
				  applicable, the Participant’s Qualified Nonelective Contribution Account
				  or Elective Deferral Account, or both).
 

 

	  

	 
			
				15.17

					
				Qualified
				  Nonelective Contributions: The
				  Employer may elect to make Qualified Nonelective Contributions under the Plan
				  on behalf of Employees as provided in the Adoption Agreement.

				

 

	  

	 In
		addition, if the Employer has elected in the Adoption Agreement to use the
		Current Year Testing method, in lieu of distributing Excess Contributions as
		provided in Section 15.06 of the Plan, or Excess Aggregate Contributions as
		provided in Section 15.12 of the Plan, and to the extent elected by the
		Employer in the Adoption Agreement, the Employer may make Qualified Nonelective
		Contributions on behalf of Participants that are sufficient to satisfy either
		the Actual Deferral Percentage test or the Average Contribution Percentage
		test, or both, pursuant to regulations under the Code.

	 
		 

		85

		 

		
 
		 
 

	 
			
				15.18

					
				Nonforfeitability
				  and Vesting: The
				  Participant’s accrued benefit derived from Elective Deferrals, Qualified
				  Nonelective Contributions, Employee Nondeductible Contributions, and Qualified
				  Matching Contributions is nonforfeitable.
 

 

	  

	 
			
				15.19

					
				Distribution
				  Requirements:
				  Elective Deferrals, Qualified Nonelective Contributions, and Qualified Matching
				  Contributions, and income allocable to each, are not distributable to a
				  Participant or his or her Beneficiary or Beneficiaries, in accordance with such
				  Participant’s or Beneficiary or Beneficiaries election, earlier than upon
				  separation from service, death, or Disability. Such amounts may also be
				  distributed upon:
 

 

	  

	 
			 	
				(a)

					
				Termination
				  of the Plan without the establishment of another defined contribution plan,
				  other than an employee stock ownership plan (as defined in ‘4975(e) (7) of
				  the Code) or a simplified employee pension plan as defined in Section 408(k) or
				  a SIMPLE IRA Plan (defined in Section 408(p)).
 

 

	  

	 
			 	
				(b)

					
				The
				  disposition by a corporation to an unrelated corporation of substantially all
				  of the assets (within the meaning of Section 409(d)(2) of the Code) used in a
				  trade or business of such corporation if such corporation continues to maintain
				  this Plan after the disposition, but only with respect to Employees who
				  continue employment with the corporation acquiring such assets.

				

 

	  

	 
			 	
				(c)

					
				The
				  disposition by a corporation to an unrelated entity of such corporation’s
				  interest in a subsidiary (within the meaning of Section 409(d)(3) of the Code)
				  if such corporation continues to maintain this Plan, but only with respect to
				  Employees who continue employment with such subsidiary.
 

 

	  

	 
			 	
				(d)

					
				The
				  attainment of age 59 1/2 in the case of a Profit-Sharing Plan.

				

 

	  

	 
			 	
				(e)

					
				The
				  hardship of the Participant as described in Section 15.16.
 

 

	  

	 All
		distributions that may be made pursuant to one or more of the foregoing
		distributable events are subject to the spousal and participant consent
		requirements (if applicable) contained in Sections 411(a)(11) and 417 of the
		Code. In addition, distributions after March 31, 1988, that are triggered by
		any of the first three events enumerated above under this Section 15.15(a), (b)
		or (c) must be made in a lump sum.

	  

	 
			
				15.20

					
				Hardship
				  Distribution:
 

 

	  

	 
			 	
				(a)

					
				Distribution
				  of Elective Deferrals (and any earnings credited to a Participant’s
				  account as of the later of December 31, 1988, and the end of the last Plan Year
				  ending before July 1, 1989) may be made to a Participant in the event of
				  hardship. For the purposes of this Section, 
 

 

	 
		 

		86

		 

		
 
		 

		
		  hardship is defined as an immediate and heavy financial need of the Employee
		  where such Employee lacks other available resources. Hardship distributions are
		  subject to the spousal consent requirements contained in Sections 411(a)(11)
		  and 417 of the Code.

		 
 

	 
			 	
				(b)

					
				Special
				  Rules:
 

 

	  

	 
			 	
				(1)

					
				The
				  following are the only financial needs considered immediate and heavy: expenses
				  incurred or necessary for medical care, described in ‘213(d) of the Code
				  of the Employee, the Employee’s spouse or dependents; the purchase
				  (excluding mortgage payments) of a principal residence for the Employee;
				  payment of tuition and related educational fees for the next 12 months of
				  post-secondary education for the Employee, the Employee’s spouse, children
				  or dependents; or the need to prevent the eviction of the Employee from, or a
				  foreclosure on the mortgage of, the Employee’s principal
				  residence.
 

 

	  

	 
			 	
				(2)

					
				A
				  distribution will be considered as necessary to satisfy an immediate and heavy
				  financial need of the Employee only if:
 

 

	  

	 
			 	
				(A)

					
				The
				  Employee has obtained all distributions, other than hardship distributions, and
				  all nontaxable loans under all plans maintained by the Employer;

				

 

	  

	 
			 	
				(B)

					
				All
				  plans maintained by the Employer provide that the Employee’s Elective
				  Deferrals (and Employee Nondeductible Contributions) will be suspended for
				  twelve months after the receipt of the hardship distribution;

				

 

	  

	 
			 	
				(C)

					
				The
				  distribution is not in excess of the amount of an immediate and heavy financial
				  need (including amounts necessary to pay any federal, state or local income
				  taxes or penalties reasonably anticipated to result from the distribution);
				  and
 

 

	  

	 
			 	
				(D)

					
				All
				  plans maintained by the Employer provide that the Employee may not make
				  Elective Deferrals for the Employee’s taxable year immediately following
				  the taxable year of the hardship distribution in excess of the applicable limit
				  under Section 402(g) of the Code for such taxable year less the amount of such
				  Employee’s Elective Deferrals for the taxable year of the hardship
				  distribution.
 

 

	  

	 
			 	
				(c)

					
				If a
				  distribution is made to a Participant under this Section 15.16, then the
				  following shall apply:
 

 

	 
		 

		87

		 

		
 
		 
 

	 
			 	
				(1)

					
				All
				  Elective Deferrals and Employee Nondeductible Contributions made by such
				  Participant will be suspended for 12 months after the receipt of the hardship
				  distribution. A Participant whose deferrals and contributions have been
				  suspended will be deemed to have elected to stop his deferrals and
				  contributions and will be permitted to resume deferrals by entering another
				  deferral agreement when eligible to do so.
 

 

	  

	 
			 	
				(2)

					
				The
				  Participant may not make Elective Deferrals for the Employee’s taxable
				  year immediately following the taxable year of the hardship distribution in
				  excess of the applicable limit under Section 402(g) of the Code for such
				  taxable year less the amount of such Employee’s Elective Deferrals for the
				  taxable year of the hardship distribution.
 

 

	  

	 
			
				15.21

					
				Top-Heavy
				  Requirements: Neither
				  Elective Deferrals nor Matching Contributions (if used to satisfy the ACP test)
				  may be taken into account for the purpose of satisfying the minimum top-heavy
				  contribution requirement.
 

 

	  

	 ARTICLE
		XVI

	 SAFE
		HARBOR CODA

	  

	 
			
				16.01

					
				Rules
				  of Application
 

 

	  

	 
			 	
				(a)

					
				If the
				  Employer has elected the Safe Harbor CODA option in the Adoption Agreement, the
				  provisions of this Article shall apply for the Plan Year and any provisions
				  relating to the ADP test described in Section 401(k)(3) of the Code or the ACP
				  test described in Section 401(m)(2) of the Code do not apply.

				

 

	  

	 
			 	
				(b)

					
				To the
				  extent that any other provision of the Plan is inconsistent with the provisions
				  of this Article, the provisions of this Article govern.
 

 

	  

	 
			
				16.02

					
				Definitions

				

 

	  

	 
			 	
				(a)

					
				“ACP
				  Test Safe Harbor” is the method described in Section 4 of this article for
				  satisfying the ACP test of Section 401(m)(2) of the Code.
 

 

	  

	 
			 	
				(b)

					
				“ACP
				  Test Safe Harbor Matching Contributions” are Matching Contributions
				  described in Section 16.04 of this Article.
 

 

	  

	 
			 	
				(c)

					
				“ADP
				  Test Safe Harbor” is the method described in Section 16.03 of this Article
				  for satisfying the ADP test of Section 401(k)(3) of the Code.

				

 

	  

	 
			 	
				(d)

					
				“ADP
				  Test Safe Harbor Contributions” are Matching Contributions and nonelective
				  contributions described in Section 16.03(a)(1) of this Article.

				

 

	 
		 

		88

		 

		
 
		 
 

	 
			 	
				(e)

					
				“Compensation”
				  is defined in Section 14.08 of the Plan, except, for purposes of this article,
				  no dollar limit, other than the limit imposed by Section 401(a)(17) of the
				  Code, applies to the compensation of a Nonhighly Compensated Employee. However,
				  solely for purposes of determining the compensation subject to a
				  participant’s deferral election, the employer may use an alternative
				  definition to the one described in the preceding sentence, provided such
				  alternative definition is a reasonable definition within the meaning of Section
				  1.414(s)-1(d)(2) of the regulations and permits each participant to elect
				  sufficient Elective Deferrals to receive the maximum amount of Matching
				  Contributions (determined using the definition of compensation described in the
				  preceding sentence) available to the participant under the plan.

				

 

	  

	 
			 	
				(f)

					
				“Eligible
				  Employee” means an employee eligible to make Elective Deferrals under the
				  Plan for any part of the Plan Year or who would be eligible to make Elective
				  Deferrals but for a suspension due to a hardship distribution described in
				  Section 10.04(d) of the plan or to statutory limitations, such as Sections
				  402(g) and 415 of the Code.
 

 

	  

	 
			 	
				(g)

					
				“Matching
				  Contributions” are contributions made by the employer on account of an
				  Eligible Employee’s Elective Deferrals.
 

 

	  

	 
			
				16.03

					
				ADP
				  Test Safe Harbor 
 

 

	  

	 
			 	
				(a)

					
				ADP Test
				  Safe Harbor Contributions
 

 

	  

	 
			 	
				(1)

					
				Unless
				  the Employer elects in the Adoption Agreement to make Enhanced Matching
				  Contributions or Safe Harbor Nonelective Contributions, the Employer will
				  contribute for the Plan Year a Safe Harbor Matching Contribution to the Plan on
				  behalf of each Eligible Employee equal to (i) 100 percent of the amount of the
				  Employee’s Elective Deferrals that do not exceed 3 percent of the
				  Employee’s Compensation for the Plan Year, plus (ii) 50 percent of the
				  amount of the Employee’s Elective Deferrals that exceed 3 percent of the
				  Employee’s Compensation but that do not exceed 5 percent of the
				  Employee’s Compensation (“Basic Matching
				  Contributions”).
 

 

	  

	 
			 	
				(2)

					
				Notwithstanding
				  the requirement in (1) above that the Employer make the ADP Test Safe Harbor
				  Contributions to this Plan, if the Employer so provides in the Adoption
				  Agreement, the ADP Test Safe Harbor Contributions will be made to the defined
				  contribution plan indicated in the Adoption Agreement. However, such
				  contributions will be made to this Plan unless (i) each Employee eligible under
				  this Plan is also eligible under the other plan and (ii) the other plan has the
				  same Plan Year as this Plan.
 

 

	 
		 

		89

		 

		
 
		 
 

	 
			 	
				(3)

					
				The
				  Participant’s accrued benefit derived from ADP Test Safe Harbor
				  Contributions is nonforfeitable and may not be distributed earlier than
				  separation from service, death, disability, an event described in Section
				  401(k)(10) of the Code, or, in the case of a profit-sharing plan, the
				  attainment of age 59-1/2. In addition, such contributions must satisfy the ADP
				  Test Safe Harbor without regard to permitted disparity under Section
				  401(l).
 

 

	  

	 
			 	
				(b)

					
				Notice
				  Requirement
 

 

	  

	 At least
		30 days, but not more than 90 days, before the beginning of the Plan Year, the
		employer will provide each Eligible Employee a comprehensive notice of the
		Employee’s rights and obligations under the Plan, written in a manner
		calculated to be understood by the average Eligible Employee. If an Employee
		becomes eligible after the 90th day before the beginning of the Plan Year and
		does not receive the notice for that reason, the notice must be provided no
		more than 90 days before the Employee becomes eligible but not later than the
		date the Employee becomes eligible.

	  

	 
			 	
				(c)

					
				Election
				  Periods
 

 

	  

	 In
		addition to any other election periods provided under the Plan, each Eligible
		Employee may make or modify a deferral election during the 30-day period
		immediately following receipt of the notice described in Section 16.03(b)
		above.

	  

	 
			
				16.04

					
				ACP
				  Test Safe Harbor
 

 

	  

	 
			 	
				(a)

					
				ACP Test
				  Safe Harbor Matching Contributions
 

 

	  

	 
			 	
				(1)

					
				In
				  addition to the ADP Test Safe Harbor Contributions described in Section
				  16.03(a)(1) of this Article, the Employer will make the ACP Test Safe Harbor
				  Matching Contributions, if any, indicated in the Adoption Agreement for the
				  Plan Year.
 

 

	  

	 
			 	
				(2)

					
				ACP Test
				  Safe Harbor Matching Contributions will be vested as indicated in the Adoption
				  Agreement, but, in any event, such contributions shall be fully vested at
				  normal retirement age, upon the complete or partial termination of the Plan, or
				  upon the complete discontinuance of Employer Contributions. Forfeitures of
				  nonvested ACP Test Safe Harbor Matching Contributions will be used to reduce
				  the Employer’s Contribution.
 

 

	  

	 ARTICLE
		XVII

	 401(k)
		SIMPLE PROVISIONS

	  

	 
			
				17.01

					
				Rules
				  of Application
 

 

	 
		 

		90

		 

		
 
		 
 

	 
			 	
				(a)

					
				If the
				  Employer has elected in the Adoption Agreement to have the 401(k) SIMPLE
				  provisions apply, then the provisions of this Article shall apply for a Year
				  only if (1) the Employer is an Eligible Employer and (2) no contributions are
				  made, or benefits accrued for services during the Year, on behalf of any
				  Eligible Employee under any other plan, contract, pension, or trust described
				  in Section 219(g)(5)(A) or (B), maintained by the Employer.
 

 

	  

	 
			 	
				(b)

					
				To the
				  extent that any other provision of the Plan is inconsistent with the provisions
				  of this Article, the provisions of this Article govern.
 

 

	  

	 
			
				17.02

					
				Definitions

				

 

	  

	 
			 	
				(a)

					
				“Compensation”
				  means, for purposes of Sections 17.02(b), 17.03(a) and 17.03(b) of this
				  Article, the sum of the wages, tips, and other compensation from the Employer
				  subject to Federal income tax withholding (as described in Section 6051(a)(3))
				  and the Employee’s Salary Reduction Contributions made under this or any
				  other Section 401(k) plan, and, if applicable, Elective Deferrals under a
				  Section 408(p) SIMPLE IRA Plan, a SARSEP, or a Section 403(b) annuity contract
				  and compensation deferred under a Section 457 plan, required to be reported by
				  the Employer on Form W-2 (as described in Section 6051(a)(8)).

				

 

	  

	 For
		self-employed individuals, compensation means net earnings from self-employment
		determined under Section 1402(a) prior to subtracting any contributions made
		under this plan on behalf of the individual. The provisions of the Plan
		implementing the limit on Compensation under Section 401(a)(17) apply to the
		Compensation under Section 17.03 of this Article.

	  

	 
			 	
				(b)

					
				An
				  Eligible Employer means, with respect to any Year, an employer that had no more
				  than 100 employees who received at least $5,000 of Compensation from the
				  Employer for the preceding Year. In applying the preceding sentence, all
				  employees of controlled groups of corporations under Section 414(b), all
				  employees of trades or businesses (whether incorporated or not) under common
				  control under Section 414(c), all employees of affiliated service groups under
				  Section 414(m), and leased employees required to be treated as the
				  employer’s employees under Section 414(n), are taken into
				  account.
 

 

	  

	 An
		Eligible Employer that elects to have the 401(k) SIMPLE Provisions apply to the
		plan and that fails to be an Eligible Employer for any subsequent Year, is
		treated as an Eligible Employer for the 2 Years following the last Year the
		employer was an Eligible Employer. If the failure is due to any acquisition,
		disposition, or similar transaction involving an Eligible Employer, the
		preceding sentence applies only if the provisions of Section 410(b)(6)(C)(i)
		are satisfied.

	 
		 

		91

		 

		
 
		 
 

	 
			 	
				(c)

					
				“Eligible
				  Employee” means, for purposes of the 401(k) SIMPLE Provisions, any
				  employee who is entitled to make Elective Deferrals under the terms of the
				  plan.
 

 

	  

	 
			 	
				(d)

					
				“Year”
				  means the calendar year.
 

 

	  

	 
			
				17.03

					
				Contributions

				

 

	  

	 
			 	
				(a)

					
				Salary
				  Reduction Contributions
 

 

	  

	 
			 	
				(1)

					
				Each
				  Eligible Employee may make a salary reduction election to have his or her
				  Compensation reduced for the Year in any amount selected by the Employee
				  subject to the limitation in Section 17.03(a)(2) of this Article. The Employer
				  will make a salary reduction contribution to the plan, as an Elective Deferral,
				  in the amount by which the Employee’s Compensation has been
				  reduced.
 

 

	  

	 
			 	
				(2)

					
				The
				  total salary reduction contribution for the Year cannot exceed $6,000 for any
				  Employee. To the extent permitted by law, this amount will be adjusted to
				  reflect any annual cost-of-living increases announced by the IRS.

				

 

	  

	 
			 	
				(b)

					
				Other
				  Contributions
 

 

	  

	 
			 	
				(1)

					
				Matching
				  Contributions - Each Year, the employer will contribute a Matching Contribution
				  to the plan on behalf of each employee who makes a salary reduction election
				  under Section 17.03(a). The amount of the Matching Contribution will be equal
				  to the employee’s salary reduction contribution up to a limit of 3 percent
				  of the employee’s Compensation for the full Year.
 

 

	  

	 
			 	
				(2)

					
				Nonelective
				  Contribution - For any Year, instead of a Matching Contribution, the employer
				  may elect to contribute a nonelective contribution of 2 percent of Compensation
				  for the full Year for each Eligible Employee who received at least $5,000 of
				  Compensation (or such lesser amount as elected by the employer in the adoption
				  agreement) for the Year.
 

 

	  

	 
			 	
				(c)

					
				Limitation
				  on Other Contributions: No employer or employee contributions may be made to
				  this plan for the Year other than salary reduction contributions described in
				  Section 17.03(a), Matching or nonelective contributions described in Section
				  17.03(b) and rollover contributions described in Regulations Section
				  1.402(c)-2, Q&A-1(a).
 

 

	  

	 
			 	
				(d)

					
				The
				  provisions of the plan implementing the limitations of Section 415 apply to
				  contributions made pursuant to Sections 17.03(a) and 17.03(b).

				

 

	 
		 

		92

		 

		
 
		 
 

	 
			
				17.04

					
				Election
				  and Notice Requirements
 

 

	  

	 
			 	
				(a)

					
				Election
				  Period
 

 

	  

	 
			 	
				(1)

					
				In
				  addition to any other election periods provided under the plan, each Eligible
				  Employee may make or modify a salary reduction election during the 60-day
				  period immediately preceding each January 1.
 

 

	  

	 
			 	
				(2)

					
				For the
				  Year an employee becomes eligible to make salary reduction contributions under
				  the 401(k) SIMPLE Provisions, the 60-day election period requirement of Section
				  17.04(a) is deemed satisfied if the employee may make or modify a salary
				  reduction election during a 60-day period that includes either the date the
				  employee becomes eligible or the day before.
 

 

	  

	 
			 	
				(3)

					
				Each
				  Employee may terminate a salary reduction election at any time during the
				  Year.
 

 

	  

	 
			 	
				(b)

					
				Notice
				  Requirements
 

 

	  

	 
			 	
				(1)

					
				The
				  employer will notify each Eligible Employee prior to the 60-day election period
				  described in Section 17.04 that he or she can make a salary reduction election
				  or modify a prior election during that period.
 

 

	  

	 
			 	
				(2)

					
				The
				  notification described in Section 17.04(a) will indicate whether the employer
				  will provide a 3-percent Matching Contribution described in Section 17.03(b)(6)
				  or a 2-percent nonelective contribution described in Section
				  17.03(b)(2).
 

 

	  

	 
			
				17.05

					
				Vesting
				  Requirements: All
				  benefits attributable to contributions described in Section 17.03(a) and
				  17.03(b) are nonforfeitable at all times, and all previous contributions made
				  under the plan are nonforfeitable as of the beginning of the Year the 401(k)
				  SIMPLE Provisions apply.
 

 

	  

	 
			
				17.06

					
				Top-Heavy
				  Rules: The plan
				  is not treated as a top-heavy plan under Section 416 for any Year for which
				  this article applies.
 

 

	  

	 
			
				17.07

					
				Nondiscrimination
				  Tests: The ADP
				  and ACP tests described in Sections 14.71 and 14.73 of the Plan are treated as
				  satisfied for any Year for which this Article applies.
 

 

	 
		 

		93

		 

		
 
		 
 

	 ARTICLE
		XVIII

	 LOANS
		TO PARTICIPANTS

	  

	 
			
				18.01

					
				General
				  Rules: If the
				  Employer has specified in the Adoption Agreement that Participant loans are
				  available, the following provisions shall apply:
 

 

	  

	 
			 	
				(a)

					
				Loans
				  shall be made available to all Participants and beneficiaries on a reasonably
				  equivalent basis.
 

 

	  

	 
			 	
				(b)

					
				Loans
				  shall not be made available to Highly Compensated Employees (as defined in
				  Section 14.20 of the Plan) in an amount greater than the amount made available
				  to other Employees.
 

 

	  

	 
			 	
				(c)

					
				Loans
				  must be adequately secured. Although it is the intention that loans to
				  Participants shall be repaid, the collateral for each loan shall be the
				  assignment of the Participant’s entire right, title, and interest in and
				  to his account balance, evidenced by his promissory note for the amount of the
				  loan (including interest), payable to the order of the Trustee, and such other
				  security as the Plan Administrator shall require.
 

 

	  

	 
			 	
				(d)

					
				Each
				  loan must bear interest at a reasonable rate determined by taking into account
				  interest rates being charged at the time of the loan. There shall be no
				  discrimination among Participants in the matter of interest rates, but loans
				  granted at different times may bear different interest rates and terms if the
				  differences are justified by changes in the general economic
				  condition.
 

 

	  

	 
			 	
				(e)

					
				No
				  Participant loan shall exceed the present value of the Participant’s
				  vested accrued benefit.
 

 

	  

	 
			 	
				(f)

					
				Unless
				  this is a Plan described in Section 9.05, a Participant must obtain the consent
				  of his or her spouse, if any, to use the account balance as security for the
				  loan. Spousal consent shall be obtained no earlier than the beginning of the
				  90-day period that ends on the date on which the loan is to be so secured. The
				  consent must be in writing, must acknowledge the effect of the loan, and must
				  be witnessed by a plan representative or notary public. Such consent shall
				  thereafter be binding with respect to the consenting spouse or any subsequent
				  spouse with respect to that loan. A new consent shall be required if the
				  account balance is used for renegotiation, extension, renewal, or other
				  revision of the loan.
 

 

	  

	 
			 	
				(g)

					
				In the
				  event of default, foreclosure on the note and attachment of security will not
				  occur until a distributable event occurs in the Plan.
 

 

	  

	 
			 	
				(h)

					
				No loans
				  will be made to any Shareholder-Employee or Owner Employees. For purposes of
				  this requirement, a Shareholder-Employee means an employee or officer of an
				  electing small business (Subchapter S) corporation who owns (or is considered
				  as owning within the meaning of 
 

 

	 
		 

		94

		 

		
 
		 

		Section
		  318(a)(1) of the Code), on any day during the taxable year of such corporation,
		  more than 5% of the outstanding stock of the corporation.

		 
 

	 
			 	
				(i)

					
				Loan
				  repayments will be suspended under this plan as permitted under Section
				  414(u)(4) of the Internal Revenue Code.
 

 

	  

	 
			
				18.02

					
				Spousal
				  Consent: If a
				  valid spousal consent has been obtained in accordance with Section 18.01(f)
				  above, then, notwithstanding any other provision of this Plan, the portion of
				  the Participant’s vested account balance used as a security interest held
				  by the Plan by reason of a loan outstanding to the Participant shall be taken
				  into account for purposes of determining the amount of the account balance
				  payable at the time of death or distribution, but only if the reduction is used
				  as repayment of the loan. If less than 100% of the Participant’s vested
				  account balance (determined without regard to the preceding sentence) is
				  payable to the surviving spouse, then the account balance shall be adjusted by
				  first reducing the vested account balance by the amount of the security used as
				  repayment of the loan, and then determining the benefit payable to the
				  surviving spouse.
 

 

	  

	 
			
				18.03

					
				Participant
				  Loan Limits: No loan
				  to any Participant or Beneficiary can be made to the extent that such loan when
				  added to the outstanding balance of all other loans to the Participant or
				  Beneficiary would exceed the lesser of (a) $50,000 reduced by the excess (if
				  any) of the highest outstanding balance of loans 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 the loan is made, or (b) one-half the present
				  value of the nonforfeitable accrued benefit of the Participant. For the purpose
				  of the above limitation, all loans from all plans of the Employer and other
				  members of a group of employers described in Sections 414(b), 414(c), and
				  414(m) and (o) of the Code are aggregated. Furthermore, any loan shall by its
				  terms require that repayment (principal and interest) be amortized in level
				  payments, not less frequently than quarterly, over a period not extending
				  beyond five years from the date of the loan, unless such loan is used to
				  acquire a dwelling unit which within a reasonable time (determined at the time
				  the loan is made) will be used as the principal residence of the Participant.
				  An assignment or pledge of any portion of the Participant’s interest in
				  the Plan and a loan, pledge, or assignment with respect to any insurance
				  contract purchased under the Plan, will be treated as a loan under this
				  paragraph.
 

 

	  

	 
			
				18.04

					
				Failure
				  to Make Loan Payment: If a
				  Participant fails to make a loan payment when due, such Participant will have
				  90 days (or such other reasonable period established by the Trustee, disclosed
				  to Participants, and applied on a uniform basis) after such loan payment due
				  date to cure such default. If the Participant fails to make the loan payment by
				  the end of the cure period, one or more of the following options will be
				  applied on a uniform basis for all Participants under the Plan’s written
				  loan policy:
 

 

	  

	 
			 	
				(a)

					
				If
				  permitted under the maximum Participant loan limits, a new loan will be created
				  in the amount of the amount in default; or
 

 

	 
		 

		95

		 

		
 
		 
 

	 
			 	
				(b)

					
				The
				  amount in default will be reported as a deemed distribution for the tax year in
				  which the cure period expired.
 

 

	  

	 ARTICLE
		XIX

	 INSURANCE
		PROVISIONS

	  

	 If the
		Employer has specified in the Adoption Agreement that the Trustee may purchase
		life insurance contracts, the following provisions shall apply:

	  

	 
			
				19.01

					
				Incidental
				  Insurance Provisions:
 

 

	  

	 
			 	
				(a)

					
				Ordinary
				  Life - For purposes of these incidental insurance provisions, ordinary life
				  insurance contracts are contracts with both nondecreasing death benefits and
				  nonincreasing premiums. If such contracts are purchased, less than 1/2 of the
				  aggregate Employer Contributions allocated to any Participant will be used to
				  pay the premiums attributable to them.
 

 

	  

	 
			 	
				(b)

					
				Term and
				  Universal Life - No more than 1/4 of the aggregate Employer Contributions
				  allocated to any Participant will be used to pay the premiums on term life
				  insurance contracts, universal life insurance contracts, and all other life
				  insurance contracts which are not ordinary life.
 

 

	  

	 
			 	
				(c)

					
				Combination
				  - The sum of 1/2 of the ordinary life insurance premiums and all other life
				  insurance premiums will not exceed 1/4 of the aggregate Employer Contributions
				  allocated to any Participant.
 

 

	  

	 
			
				19.02

					
				Distribution
				  of Insurance Contracts: Subject
				  to Article X, Joint and Survivor Annuity requirements, the contracts on a
				  Participant’s life will be converted to cash or an annuity or distributed
				  to the Participant upon commencement of benefits.
 

 

	  

	 
			
				19.03

					
				Ownership
				  and Beneficiary of Insurance Contracts: The
				  Trustee shall apply for and will be the owner of any insurance contract
				  purchased under the terms of this Plan. The insurance contract(s) must provide
				  that proceeds will be payable to the Trustee, however the Trustee shall be
				  required to pay over all proceeds of the contract(s) to the Participant’s
				  Designated Beneficiary in accordance with the distribution provisions of this
				  Plan. A Participant’s spouse will be the Designated Beneficiary of the
				  proceeds in all circumstances unless a qualified election has been made in
				  accordance with Section 14.53 of the Joint and Survivor Annuity requirements,
				  if applicable. Under no circumstances shall the trust retain any part of the
				  proceeds. The terms of any annuity contract purchased and distributed by the
				  Plan to a Participant or spouse shall comply with the requirements of this
				  Plan.
 

 

	  

	 
			
				19.04

					
				Treatment
				  of Insurance Dividends: Any
				  dividends or credits earned on insurance contracts will be allocated to the
				  Participant’s account derived from Employer Contributions for whose
				  benefit the contract is held.
 

 

	 
		 

		96

		 

		
 
		 
 

	 
			
				19.05

					
				Transferability
				  of Annuities: Any
				  annuity contract distributed herefrom must be nontransferable.

				

 

	  

	 
			
				19.06

					
				Conflicts
				  With Insurance Contracts: In the
				  event of any conflict between the terms of this Plan and the terms of any
				  insurance contract purchased hereunder, the Plan provisions shall
				  control.
 

 

	  

	 ADDENDUM
		FOR

	 EGTRRA
		PLAN AMENDMENTS

	  

	 SECTION
		1

	 PREAMBLE
		- AMENDMENT OF THE PLAN FOR EGTRRA

	  

	 
			
				1.01

					
				Adoption
				  and Effective Date of Amendment: This
				  Amendment of the Plan is adopted to reflect certain provisions of the Economic
				  Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”). This
				  Amendment is intended as good faith compliance with the requirements of EGTRRA
				  and is to be construed in accordance with EGTRRA and guidance issued
				  thereunder. Except as otherwise provided, this Amendment shall be effective as
				  of the first day of the first Plan Year beginning after December 31,
				  2001.
 

 

	  

	 
			
				1.02

					
				Supersession
				  of Inconsistent Provisions: This
				  Amendment shall supersede the provisions of the Plan to the extent those
				  provisions are inconsistent with the provisions of this Amendment.

				

 

	  

	 SECTION
		2

	 LIMITATIONS
		ON CONTRIBUTIONS

	  

	 
			
				2.01

					
				Effective
				  Date: This
				  Section shall be effective for Limitation Years beginning after December 31,
				  2001.
 

 

	  

	 
			
				2.02

					
				Maximum
				  Annual Addition: Except
				  to the extent permitted under Section 9 of this Amendment and Section 414(v) of
				  the Code, if applicable, the Annual Addition that may be contributed or
				  allocated to a Participant’s Account under the Plan for any Limitation
				  Year shall not exceed the lesser of:
 

 

	  

	 
			 	
				(a)

					
				$40,000,
				  as adjusted for increases in the cost-of-living under Section 415(d) of the
				  Code, or
 

 

	  

	 
			 	
				(b)

					
				100
				  percent of the Participant’s Compensation, within the meaning of Section
				  415(c)(3) of the Code, for the Limitation Year.
 

 

	  

	 The
		Compensation limit referred to in Section 2.02(b) above shall not apply to any
		contribution for medical benefits after separation from service (within the
		meaning of Section 401(h) or Section 419A(f)(2) of the Code) which is otherwise
		treated as an Annual Addition.

	 
		 

		97

		 

		
 
		 
 

	 SECTION
		3

	 INCREASE
		IN COMPENSATION LIMIT

	  

	 
			
				3.01

					
				Annual
				  Compensation Increase: The
				  annual Compensation of each Participant taken into account in determining
				  allocations for any Plan Year beginning after December 31, 2001, shall not
				  exceed $200,000, as adjusted for cost-of-living increases in accordance with
				  Section 401(a)(17)(B) of the Code. Annual Compensation means Compensation
				  during the Plan Year or such other consecutive 12-month period over which
				  Compensation is otherwise determined under the Plan (the Determination Period).
				  The cost-of-living adjustment in effect for a calendar year applies to annual
				  Compensation for the Determination Period that begins with or within such
				  calendar year.
 

 

	  

	 SECTION
		4

	 MODIFICATION
		OF TOP-HEAVY RULES

	  

	 
			
				4.01

					
				Effective
				  Date: This
				  section shall apply for purposes of determining whether the Plan is a Top-Heavy
				  Plan under Section 416(g) of the Code for Plan Years beginning after December
				  31, 2001, and whether the Plan satisfies the minimum benefits requirements of
				  Section 416(c) of the Code for such years. This Section amends Article VIII of
				  the Plan.
 

 

	  

	 
			
				4.02

					
				Determination
				  of Top-Heavy Status:
 

 

	  

	 
			 	
				(a)

					
				Key
				  Employee: Key Employee means any Employee or former Employee (including any
				  deceased Employee) who at any time during the Plan Year that includes the
				  determination date was an officer of the Employer having annual Compensation
				  greater than $130,000 (as adjusted under Section 416(i)(1) of the Code for Plan
				  Years beginning after December 31, 2002), a 5-percent owner of the Employer, or
				  a 1-percent owner of the Employer having annual Compensation of more than
				  $150,000. For this purpose, annual Compensation means compensation within the
				  meaning of Section 415(c)(3) of the Code. The determination of who is a Key
				  Employee will be made in accordance with Section 416(i)(1) of the Code and the
				  applicable regulations and other guidance of general applicability issued
				  thereunder.
 

 

	  

	 
			 	
				(b)

					
				Determination
				  of Present Values and Amounts: This Section 4.02(b) shall apply for purposes of
				  determining the present values of accrued benefits and the amounts of account
				  balances of Employees as of the Determination Date.
 

 

	  

	 
			 	
				(1)

					
				Distributions
				  During Year Ending on the Determination Date: The present values of accrued
				  benefits and the amounts of account balances of an Employee as of the
				  Determination Date shall be increased by the distributions made with respect to
				  the Employee under the Plan and any plan aggregated with the Plan under
				  
 

 

	 
		 

		98

		 

		
 
		 

		 Section
		  416(g)(2) of the Code during the 1-year period ending on the Determination
		  Date. The preceding sentence shall also apply to distributions under a
		  terminated plan which, had it not been terminated, would have been aggregated
		  with the Plan under Section 416(g)(2)(A)(i) of the Code. In the case of a
		  distribution made for a reason other than severance from employment, death, or
		  disability, this provision shall be applied by substituting “5-year
		  period” for “1-year period.”

		 
 

	 
			 	
				(2)

					
				Employees
				  Not Performing Services During Year Ending on the Determination Date: The
				  accrued benefits and accounts of any individual who has not performed services
				  for the Employer during the 1-year period ending on the Determination Date
				  shall not be taken into account.
 

 

	  

	 
			
				4.03

					
				Minimum
				  Benefits:
 

 

	  

	 
			 	
				(a)

					
				Matching
				  Contributions: Employer Matching Contributions shall be taken into account for
				  purposes of satisfying the minimum contribution requirements of Section
				  416(c)(2) of the Code and the Plan. The preceding sentence shall apply with
				  respect to Matching Contributions under the Plan or, if the plan Provides that
				  the minimum contribution requirement shall be met in another plan, such other
				  plan. Employer Matching Contributions that are used to satisfy the minimum
				  contribution requirements shall be treated as Matching Contributions for
				  purposes of the Actual Contribution Percentage Test and other requirements of
				  Section 401(m) of the Code.
 

 

	  

	 
			 	
				(b)

					
				Contributions
				  Under Other Plans: The Employer may provide in the Adoption Agreement Addendum
				  that the minimum benefit requirement shall be met in another plan (including
				  another plan that 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).
 

 

	  

	 SECTION
		5

	 DIRECT
		ROLLOVERS OF PLAN DISTRIBUTIONS

	  

	 
			
				5.01

					
				Effective
				  Date: This
				  section shall apply to distributions made after December 31, 2001.

				

 

	  

	 
			
				5.02

					
				Modification
				  of Definition of Eligible Retirement Plan: For
				  purposes of the Direct Rollover provisions in Sections 10.12 and 10.13 of the
				  Plan, an Eligible Retirement Plan shall also mean an annuity contract described
				  in Section 403(b) of the Code and an eligible plan under Section 457(b) of the
				  Code which is maintained by a state, political subdivision of a state, or any
				  agency or instrumentality of a state or political subdivision of a state and
				  which agrees to 
 

 

	 
		 

		99

		 

		
 
		 

		
		  separately account for amounts transferred into such plan from this Plan. The
		  definition of Eligible Retirement Plan shall also apply in the case of a
		  distribution to a surviving spouse, or to a spouse or former spouse who is the
		  alternate payee under a Qualified Domestic Relations Order, as defined in
		  Section 414(p) of the Code.

		 
 

	 
			
				5.03

					
				Modification
				  of Definition of Eligible Rollover Distribution to Exclude Hardship
				  Distributions: For
				  purposes of the direct rollover provisions in Section 10.13 of the Plan, any
				  amount that is distributed on account of hardship shall not be an Eligible
				  Rollover Distribution and the distributee may not elect to have any portion of
				  such a distribution paid directly to an Eligible Retirement Plan.

				

 

	  

	 
			
				5.04

					
				Modification
				  of Definition of Eligible Rollover Distribution to Include After-Tax Employee
				  Contributions: For
				  purposes of the Direct Rollover provisions in Section 10.13 of the Plan, a
				  portion of a distribution shall not fail to be an Eligible Rollover
				  distribution merely because the portion consists of After-Tax Employee
				  Contributions which are not includible in gross income. However, such portion
				  may be transferred only to an individual retirement account or annuity
				  described in Section 408(a) or (b) of the Code, or to a qualified defined
				  contribution plan described in Section 401(a) or 403(a) of the Code that agrees
				  to separately account for amounts so transferred, including separately
				  accounting for the portion of such distribution which is includible in gross
				  income and the portion of such distribution which is not so
				  includible.
 

 

	  

	 SECTION
		6

	 ROLLOVERS
		FROM OTHER PLANS

	  

	 
			
				6.01

					
				Rollovers
				  From Other Plans: If
				  provided by the Employer in the Adoption Agreement Addendum, the Plan will
				  accept Participant Rollover Contributions and/or Direct Rollovers of
				  distributions made after December 31, 2001, from the types of plans specified
				  in the Adoption Agreement Addendum, beginning on the effective date specified
				  in such Addendum.
 

 

	  

	 SECTION
		7

	 ROLLOVERS
		DISREGARDED IN INVOLUNTARY CASH-OUTS

	  

	 
			
				7.01

					
				Applicability
				  and Effective Date: This
				  section shall apply if elected by the Employer in the Adoption Agreement
				  Addendum and shall be effective as specified in such Addendum.

				

 

	  

	 
			
				7.02

					
				Rollovers
				  Disregarded in Determining Value of Account Balance for Involuntary
				  Distributions: If
				  elected by the Employer in the Adoption Agreement Addendum, for purposes of
				  Section 10.03 of the Plan, the value of a Participant’s nonforfeitable
				  account balance shall be determined without regard to that portion of the
				  account balance that is attributable to rollover contributions (and earnings
				  allocable thereto) within the meaning of Sections 402(c), 403(a)(4), 403(b)(8),
				  408(d)(3)(A)(ii), and 457(e)(16) of the Code. If the value of the 

				

 

	 
		 

		100

		 

		
 
		 

		
		  Participant’s nonforfeitable account balance as so determined is $5,000 or
		  less, the Plan shall immediately distribute the Participant’s entire
		  nonforfeitable account balance. If elected, this rule shall apply regardless of
		  whether or not the Plan is subject to Sections 401a(ii) or 417.

		 
 

	 SECTION
		8

	 DISTRIBUTION
		UPON SEVERANCE FROM EMPLOYMENT

	  

	 
			
				8.01

					
				Effective
				  Date: If
				  elected by the Employer in the Adoption Agreement Addendum, this section shall
				  apply for distributions and severances from employment occurring after the
				  dates specified in such Addendum.
 

 

	  

	 
			
				8.02

					
				New
				  Distributable Event: A
				  Participant’s Elective Deferrals, Qualified Nonelective Contributions,
				  Qualified Matching Contributions, and earnings attributable to these
				  contributions shall be distributed on account of the Participant’s
				  severance from employment. However, such a distribution shall be subject to the
				  other provisions of the Plan regarding distributions, other than provisions
				  that require a separation from service before such amounts may be
				  distributed.
 

 

	  

	 SECTION
		9

	 CATCH-UP
		CONTRIBUTIONS

	  

	 
			
				9.01

					
				Allowance
				  of Catch-Up Contributions: If
				  elected by the Employer in the Adoption Agreement Addendum, all Employees who
				  are eligible to make Elective Deferrals under this Plan and who have attained
				  age 50 before the close of the Plan Year shall be eligible to make Catch-Up
				  Contributions in accordance with, and subject to the limitations of, Section
				  414 (v) of the Code. Such Catch-Up Contributions shall not be taken into
				  account for purposes of the provisions of the Plan implementing the required
				  limitations of Sections 402(g) and 415 of the Code. The Plan shall not be
				  treated as failing to satisfy the provisions of the Plan implementing the
				  requirements of Section 401(k)(3), 401(k)(11), 401(k)(12), 410(b), or 416 of
				  the Code, as applicable, by reason of the making of such Catch-Up
				  Contributions.
 

 

	  

	 
			
				9.02

					
				Employer
				  Matching Contributions for Catch-up Contributions: If
				  elected by the Employer in the Adoption Agreement Addendum, all Employees who
				  are eligible to make catch-up contributions pursuant to Section 9.01 above
				  shall receive an Employer Matching Contribution, based on the Plan’s
				  Matching formula.
 

 

	  

	 SECTION
		10

	 PLAN
		LOANS FOR OWNER-EMPLOYEES AND SHAREHOLDER EMPLOYEES

	  

	 
			
				10.01

					
				Participant
				  Loan Amendments:
				  Effective for Plan loans made after December 31, 2001, Plan provisions
				  prohibiting loans to any Owner-Employee or Shareholder-Employee shall cease to
				  apply.
 

 

	 
		 

		101

		 

		
 
		 
 

	 SECTION
		11

	 VESTING
		OF EMPLOYER MATCHING CONTRIBUTIONS

	  

	 
			
				11.01

					
				Applicability: This
				  section shall apply to Participants with accrued benefits derived from Employer
				  Matching Contributions who complete an Hour of Service under the Plan in a Plan
				  Year beginning after December 31, 2001. If elected by the Employer in the
				  Adoption Agreement Addendum, this section shall also apply to all other
				  participants with accrued benefits derived from Employer Matching
				  Contributions.
 

 

	  

	 
			
				11.02

					
				Vesting
				  Schedule: A
				  Participant’s accrued benefit derived from Employer Matching Contributions
				  shall vest as provided by the Employer in the Adoption Agreement Addendum. If
				  the vesting schedule for Employer Matching Contributions in Option 3 of the
				  Adoption Agreement Addendum is elected, the election in Section 12.03 of the
				  Plan shall apply.
 

 

	  

	 SECTION
		12

	 REPEAL
		OF MULTIPLE USE TEST

	  

	 
			
				12.01

					
				Repeal
				  of Multiple Use Test: The
				  multiple use test described in Treasury Regulation Section 1.401(m)-2 and
				  Section 15.15 of the Plan shall not apply for Plan Years beginning after
				  December 31, 2001.
 

 

	  

	 SECTION
		13

	 ELECTIVE
		DEFERRALS - CONTRIBUTION LIMITATION

	  

	 
			
				13.01

					
				Limitation
				  on Elective Deferrals: No
				  Participant shall be permitted to have elective deferrals made under this Plan,
				  or any other qualified plan maintained by the Employer during any taxable year,
				  in excess of the dollar limitation contained in Section 402(g) of the Code in
				  effect for such taxable year, except to the extent permitted under Section 9 of
				  this Amendment and Section 414(v) of the Code, if applicable.

				

 

	  

	 SECTION
		14

	 SUSPENSION
		PERIOD FOLLOWING HARDSHIP DISTRIBUTION

	  

	 
			
				14.01

					
				Suspension
				  Period for Hardship Distributions: A
				  Participant who receives a distribution of Elective Deferrals after December
				  31, 2001, on account of hardship shall be prohibited from making Elective
				  Deferrals and Employee Contributions under this and all other plans of the
				  Employer for 6 months after receipt of the distribution. A Participant who
				  receives a distribution of Elective Deferrals in calendar year 2001 on account
				  of hardship shall be prohibited from making Elective Deferrals and Employee
				  Contributions under this and all other plans of the Employer for the period
				  specified by the Employer in the Adoption Agreement Addendum.

				

 

	 
		 

		102

		 

		
 
		 
 

	 SECTION
		15

	 MODIFICATION
		OF TOP-HEAVY RULES

	  

	 
			
				15.01

					
				Exception
				  to Top-Heavy Rules: The
				  Top-Heavy requirements of Section 416 of the Code and Article VIII 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.
 

 

	  

	 SECTION
		16

	 MAXIMUM
		SALARY REDUCTION CONTRIBUTIONS

	  

	 
			
				16.01

					
				Maximum
				  Salary Reduction Contributions under SIMPLE 401(k) Plans: Except
				  to the extent permitted under Section 9 of this Amendment and Section 414(v) of
				  the Code, if applicable, the maximum salary reduction contribution that can be
				  made to this Plan is the amount determined under Section 408(p)(2)(A)(ii) of
				  the Code for the calendar year.
 

 

	 
		 

		103Exhibit 10.25.1
	 

	 Amendment
		#1 –
		Automatic Direct Rollover Provision

	  

	 Mandatory
		Distribution Amendment

	  

	 Article
		I

	  

	 
			1.01	
				Section
				  5.04 of the Plan is amended to include the following provisions for mandatory
				  distributions that are greater than $1,000 and are equal to or less than
				  $5,000.
 

 

	  

	 
			1.02	
				In the
				  event of a mandatory distribution greater than $1,000 that is made in
				  accordance with section 5.04 of the Basic Plan Document, 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 or to receive
				  the distribution directly in accordance with section 10.12 of the Plan, then
				  the Plan Administrator will pay the distribution in a direct rollover to an
				  individual retirement plan designated by the Plan Administrator.

				

 

	  

	 
			1.03	
				Notwithstanding
				  any other provision contained in the Plan or amendments to the Plan, for
				  purposes of determining the Participant’s vested account balance, rollover
				  contributions and earnings thereon pursuant to sections 402(c), 403(a)(4),
				  403(b)(8), 408(d)(3)(A)(ii) and 457(e)(16) shall be included.

				

 

	  

	 
			1.04	
				Unless
				  the Employer elects another effective date in Article II below, the provisions
				  of this amendment shall apply to distributions that are made on or after March
				  28, 2005.
 

 

	  

	 
			1.05	
				The
				  Sponsor of the Prototype as defined in the Employer’s Adoption Agreement,
				  is unilaterally adopting this amendment on behalf of all adopting Employers of
				  the Prototype Plan and Trust offered by such Sponsor.
 

 

	  

	 Article
		II  

	  

	 
			2.01	
				This
				  amendment shall be effective March 28, 2005, or the date specified
				  below:
 

 

	  

	 ____________________ (may not
		be later than December 31, 2005 for calendar year plans or the last day of the
		first plan year 

	 ending
		on or after March 28, 2005.)

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