Document:

Retirement Plan

 Exhibit 10.3 

AMERICAN BAR ASSOCIATION 

MEMBERS RETIREMENT PLAN 

This is Basic Plan Document No. 01 

Copyright © 2007 by ABA Retirement Funds. All rights reserved. 

 TABLE OF CONTENTS 

 

			
	  	  	 Page

	 ARTICLE 1 PURPOSE
	  	1
		
	 ARTICLE 2 DEFINITIONS
	  	2
		
	 ARTICLE 3 ESTABLISHMENT OF THE EMPLOYER PLAN AND PARTICIPATION BY ELIGIBLE EMPLOYEES
	  	13
	 Section 3.1 Establishment of the Plan by the Employer
	  	13
	 Section 3.2 Participation By Eligible Employees In General
	  	13
		
	 ARTICLE 4 CONTRIBUTIONS
	  	
	 Section 4.1 Employer Contributions
	  	14
	 Section 4.2 401(k) Arrangement
	  	14
	 Section 4.3 Post-Tax Employee Contributions
	  	22
	 Section 4.4 Rollover Contributions by Employees
	  	22
	 Section 4.5 Limitation on Contributions of an Employer
	  	23
		
	 ARTICLE 5 PARTICIPANT ACCOUNTS AND INVESTMENT ELECTIONS
	  	24
	 Section 5.1 Participant Accounts and Investment Elections
	  	24
	 Section 5.2 Allocation of Employer Contributions
	  	25
	 Section 5.3 Allocation of Matching Contributions
	  	27
	 Section 5.4 Limitations on Allocations
	  	28
	 Section 5.5 Excess Amounts
	  	28
	 Section 5.6 Definitions
	  	29
		
	 ARTICLE 6 DISTRIBUTIONS UPON TERMINATION OF SERVICE
	  	29
	 Section 6.1 Distributions Upon Termination of Service
	  	29
	 Section 6.2 Time and Form of Distribution upon Termination of Service
	  	31
	 Section 6.3 Applicability of Annuity Rules to Employer Plan
	  	38
	 Section 6.4 Designation of Beneficiary
	  	40
	 Section 6.5 Distributions to Minor and Disabled Distributees
	  	41
	 Section 6.6 Direct Rollover Option
	  	41
		
	 ARTICLE 7 LOANS AND IN-SERVICE WITHDRAWALS
	  	42
	 Section 7.1 Loans
	  	42
	 Section 7.2 Hardship Withdrawals
	  	45
	 Section 7.3 Other Withdrawals
	  	47
		
	 ARTICLE 8 SPECIAL PARTICIPATION AND DISTRIBUTION RULES
	  	48
	 Section 8.1 Change of Employment Status
	  	48
	 Section 8.2 Reemployment of an Eligible Employee Whose Employment Terminated Prior to Becoming a
Participant.
	  	48
	 Section 8.3 Reemployment of a Terminated Participant
	  	48
	 Section 8.4 Employment by Related Entities
	  	49

  

 i 

			
	 Section 8.5 Leased Employees
	  	49
	 Section 8.6 Reemployment of Veterans
	  	49
		
	ARTICLE 9 ADMINISTRATION	  	50
	 Section 9.1 Administration
	  	50
	 Section 9.2 Claims Procedures
	  	51
	 Section 9.3 Notices to Participants, Etc
	  	52
	 Section 9.4 Notices to Employer or Trustee
	  	52
	 Section 9.5 Evidence of Action by Employer — Information to Be Supplied
	  	52
	 Section 9.6 Records
	  	52
		
	ARTICLE 10 CONTINUANCE BY A SUCCESSOR	  	52
		
	ARTICLE 11 MISCELLANEOUS	  	53
	 Section 11.1 Paired Plans
	  	53
	 Section 11.2 Contribution Limit on Owner-Employees
	  	54
	 Section 11.3 Non-Assignability
	  	54
	 Section 11.4 Employment Non-Contractual
	  	54
	 Section 11.5 Limitation of Rights
	  	54
	 Section 11.6 Merger or Consolidation with Another Plan
	  	55
	 Section 11.7 Employer to File Reports and Furnish Plan Information
	  	55
	 Section 11.8 Loss of Qualified Status
	  	55
	 Section 11.9 Gender and Plurals
	  	55
	 Section 11.10 Governing Law
	  	55
	 Section 11.11 Limitation of Participant Rights
	  	56
	 Section 11.12 Allocation of Responsibilities Among Fiduciaries
	  	56
	 Section 11.13 Payment of Expenses
	  	57
	 Section 11.14 Electronic Media
	  	57
		
	ARTICLE 12 TOP-HEAVY PLAN REQUIREMENTS	  	57
	 Section 12.1 Top-Heavy Status of Employer Plan
	  	57
		
	ARTICLE 13 AMENDMENT AND TERMINATION	  	61
	 Section 13.1 In General
	  	61
	 Section 13.2 Termination of Plan by Employer
	  	63
	 Section 13.3 Distribution of Participant Accounts
	  	63
	 Section 13.4 Trustee-to-Trustee Transfer
	  	64
	 Section 13.5 Transfer to New Plan by Employer
	  	64
	 Section 13.6 Trust Fund to Be Applied Exclusively for Participants and Their Beneficiaries
	  	65

  

 ii 

 AMERICAN BAR ASSOCIATION MEMBERS RETIREMENT PLAN 

ARTICLE 1 

PURPOSE 

This plan is a master plan sponsored by the ABA Retirement Funds (“ABA/RF”) for adoption by Employers who desire to establish
or continue a tax-qualified retirement plan for themselves and their eligible employees. It is intended to be and to remain qualified under section 401(a) of the Internal Revenue Code of 1986, as amended (the “Code”) and shall be
interpreted and administered in such manner as shall be necessary to maintain such qualification. This plan is an amendment and restatement of the form of the Plan that was the subject of a favorable opinion letter issued by the Internal Revenue
Service on November 30, 2001, and is effective January 1, 2002; provided, however, that: 
 (i)
Section 6.2(b) of the Plan, to the extent such Section reflects modifications required or permitted by the finalized Income Tax Regulations promulgated under section 401(a)(9) of the Code, shall be effective as of January 1, 2003;

 (ii) The last sentence of Section 7.3(b) of the Plan, regarding distributions after five (5) years
of participation in the Plan, shall be effective as of January 1, 2004; 
 (iii) All provisions of the Plan
and the Adoption Agreements regarding cross-testing of nonstandardized profit-sharing plans shall be effective as of February 17, 2005; 

(iv) Section 6.2(c) of the Plan, to the extent such Section reflects modifications required or permitted by section
401(a)(31)(B) of the Code, shall be effective as of March 28, 2005; 
 (v) All provisions of the Plan and
the Adoption Agreements regarding modifications required or permitted by the finalized Income Tax Regulations promulgated under sections 401(k) and (m) of the Code shall be effective for Plan Years beginning on or after January 1, 2006;

 (vi) Sections 2(13) of the Plan shall be effective for Plan Years beginning on or after January 1, 2006;

 (vii) All provisions of the Plan and the Adoption Agreements regarding “designated Roth
contributions,” within the meaning of section 402A of the Code, shall be effective as of August 1, 2006; and 

(viii) Section 2(47) of the Plan shall be effective as provided in the Adoption Agreement executed by the Employer
with respect to this amendment and restatement of the Plan. 

 ARTICLE 2 

DEFINITIONS 

As used herein the following words and phrases shall have the following respective meanings when capitalized: 

(1) Accounts. The individual accounts of a Participant under the Employer Plan, namely the Employer Account, the 401(k) Employer
Account, the 401(k) Salary Deferral Account, the Matching Contribution Account, the Post-Tax Employee Contribution Account, the Roth 401(k) Contribution Account and the Rollover Account, as applicable. 

(2) Adoption Agreement. The agreement (in the form provided by ABA/RF for such purpose) under which the Employer has adopted this
Plan and has become an Employer under the Trust. The provisions of the Adoption Agreement are incorporated by reference as a part of the Employer Plan. 

(3) American Bar Association Members Defined Benefit Pension Plan. A master plan sponsored by ABA/RF, designed to meet the
requirements of the Code and ERISA that apply to defined benefit plans that are qualified under section 401(a) of the Code. 

(4) Annuity Starting Date. The first day of the first period for which a benefit under the Plan is payable as an annuity or, in
the case of a benefit under the Plan not payable in the form of an annuity, the first day on which all events have occurred that entitle the Participant to distribution of his or her Vested Portion. 

(5) Beneficiary. The person or persons entitled under Section 6.4 to receive benefits under the Plan in the event of the
death of a Participant. 
 (6) Break in Service Year. An Employment Year during which the Employee has not completed at
least 501 Hours of Service. For purposes of determining whether an Employee has incurred a Break in Service Year, the Employee shall be credited with Hours of Service for any period during which the Employee (i) is in Military Service, provided
that the Employee returns to the employ of an Employer within the period prescribed by laws relating to the reemployment rights of persons in Military Service, (ii) is on an uncompensated leave of absence duly granted by his or her Employer or
(iii) is absent from work for any period because of (A) the Employee’s pregnancy, (B) birth of the Employee’s child, (C) placement of a child with the Employee in connection with the Employee’s adoption of such
child or (D) caring for any such child for a period beginning immediately following such birth or placement. The number of hours to be so credited shall be determined under uniform rules applied by the Employer in accordance with Income Tax
Regulations, except that for purposes of clause (iii) above, the Employee shall be credited with the number of Hours of Service for which the Employee would receive credit but for such absence (or, if not known, 8 hours for each business day of
such absence), (I) in the case of an Employee who would have incurred a Break in Service Year during the Employment Year in which such period of absence commenced but for the application of clause (iii) above, only for the Employment Year
in which such period of absence 
  

 - 2 - 

 
commenced, or (II) in the case of any other Employee, only for the Employment Year immediately following the Employment Year in which such period of absence commenced. Notwithstanding the
foregoing, no Hours of Service shall be credited under clause (iii) above unless the Employee timely furnishes to the Employer such information as it may reasonably require to establish to the satisfaction of the Employer the reason for such
absence and its duration. 
 (7) Business Day. Any day on which the New York Stock Exchange is open for trading and on
which State Street’s principal office is open for business. Any notice to the Trustee received after 4:00 p.m. (Eastern time) shall be deemed received on the next Business Day. 

(8) Cash Refund Annuity. An annuity payable during the lifetime of a Participant, with a single-sum payment at his or her death to
his or her Beneficiary equal to the excess, if any, of the amount applied to provide the annuity over the sum of the annuity payments made during the Participant’s lifetime. 

(9) Code. The Internal Revenue Code of 1986, as amended. 

(10) Collective Trust. The American Bar Association Members/State Street Collective Trust, a group trust established by State
Street under a declaration of trust dated as of August 8, 1991, as amended and in effect from time to time. 
 (11)
Compensation. (a) In the case of an Employee, one of the following definitions (as elected by the Employer in the Adoption Agreement): 

(1) Information Required to be Reported under Code Sections 6041, 6051 and 6052 (wages, tips and other compensation
as reported on Form W-2). Wages as defined in section 3401(a) of the Code and all other payments of compensation to the Employee by the Employer (in the course of the Employer’s trade or business) during the Plan Year for which the Employer is
required to furnish the Employee a written statement pursuant to sections 6041(d), 6051(a)(3) and 6052 of the Code. Such wages shall be determined without regard to any provision of section 3401(a) of the Code that limits the amount of remuneration
included in wages based on the nature or location of employment or the services performed (such as the exception for agricultural labor contained in section 3401(a)(2) of the Code) paid or made available to a Participant during the Plan Year.

 (2) Code Section 3401(a) Wages. Wages as defined in section 3401(a) of the Code for purposes of
income tax withholding at the source, but determined without regard to any provision thereof that limits 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 contained in section 3401(a)(2) of the Code) paid or made available to a Participant during the Plan Year. 
  

 - 3 - 

 (3) 415 Safe-Harbor Compensation. Wages, salaries and fees for
professional services and other amounts received (without regard to whether paid in cash) or made available during the Plan Year for personal services actually rendered in the course of employment with the Employer to the extent that such amounts
are includible in gross income (including, but not limited to, commissions paid to salespersons, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements
or other expense allowances under a “nonaccountable plan” as described in Income Tax Regulations Section 1.62-2(c)), and excluding: 

(A) 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” under section 408(k) of the Code to the extent such contributions are deductible by the Employee, or any distributions
from a plan of deferred compensation; 
 (B) Amounts realized from the exercise of a nonqualified 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; 

(C) Amounts realized from the sale, exchange or other disposition of stock acquired under an incentive stock option; and

 (D) Other amounts that received special tax benefits, or contributions made by the Employer (whether under a
salary reduction agreement) towards the purchase of an annuity contract described in section 403(b) of the Code (whether the contributions are excludable from the gross income of the Employee). 

(b) In the case of a Self-Employed Individual, the amount of such individual’s Earned Income from the Employer. 

(c) Compensation shall include only compensation that is actually paid or made available to the Participant during the Plan Year, which
shall be the determination period under section 414(s) for the purpose of calculating each Participant’s Compensation. 

(d) A Participant’s Compensation for the Plan Year during which he or she first becomes a Participant shall include only amounts
earned since the Entry Date as of which he or she became a Participant. 
 (e) Notwithstanding the definition selected by the
Employer as described in paragraph (a) above, Compensation shall include any amount that would have been paid or made available but for a salary reduction agreement pursuant to section 125, 132(f), 401(k), 402(e)(3), 402(h)(1)(B), 403(b),
408(p)(2)(A)(i), 408(k)(6) and 457 of the Code. For purposes of the preceding sentence and any other definitions of compensation by reference to section 415(c)(3) 

 

 - 4 - 

 
or section 414(s) of the Code used in the Plan, amounts contributed by an Employer under a salary reduction agreement pursuant to section 125 of the Code also shall include any amounts not
available to a Participant in cash in lieu of group health coverage because the Participant does not certify to the Employer that he or she has other health coverage, provided that the Employer does not request or collect other information regarding
the Participant’s other health coverage as part of the enrollment process for the health plan, as described in Revenue Ruling 2002-27. If so elected by the Employer in the Adoption Agreement, solely for purposes of calculating or allocating
contributions and forfeitures, Compensation shall not include the following (even if includible in gross income): (i) reimbursements or other expense allowances, fringe benefits (cash and noncash), moving expenses, deferred compensation and
welfare benefits or (ii) bonuses, overtime pay or other forms of compensation specified by the Employer in the agreement; provided that the Minimum Contribution shall be calculated by reference to items described in clause (ii) above
regardless of the Employer’s election. 
 (f) The annual Compensation of an Employee taken into account under the Plan
shall not exceed $200,000, as adjusted for cost-of living increases in accordance with section 401(a)(17)(B) of the Code. If Compensation for any prior Plan Year is taken into account in determining a Participant’s allocations for the
current Plan Year, the Compensation for that prior Plan Year is subject to applicable annual limit in effect for such prior Plan Year. 

(12) Defined Contribution Pension Plan. An Employer Plan under which contributions are made pursuant to Section 4.1(b).

 (13) Disability. A Participant’s total and permanent physical or mental disability that has been determined
(i) by the administrator of the long-term disability plan maintained by the Participant’s Employer to qualify the Participant for payments under such long-term disability plan or (ii) if the Participant’s Employer does not
maintain such a plan, by the Social Security Administration to qualify the Participant for Federal Social Security disability benefits. A Participant’s Disability shall be deemed to occur as of the effective date determined by the administrator
of the Participant’s Employer’s long-term disability plan or the Social Security Administration, as applicable. 

(14) Earned Income. Net earnings from self-employment (as defined in section 1402(a) of the Code) in the trade or business with
respect to which the Employer Plan is established for which personal services of a Self-Employed Individual are a material income-producing factor. With the exception of any amount contributed by the Employer under a salary reduction agreement and
which is not includible in gross income under section 125, 132(f), 402(e)(3), 402(h)(1)(B) or 403(b) of the Code, Earned Income shall be determined without regard to any items not includible in gross income for federal income tax purposes or to the
deductions related to such items and shall be reduced by any amount which constitutes an Employer contribution to any qualified plan to the extent deductible under section 404 of the Code. Net earnings from self-employment shall be determined after
taking into account the deduction allowed to the Employer by section 164(f) of the Code. 
 (15) Effective Date. The
effective date of the Employer Plan as set forth in the Adoption Agreement. 
  

 - 5 - 

 (16) Elective Contributions. Employer contributions to an Employer Plan pursuant to a
Participant’s election under a cash or deferred arrangement (whether or not such arrangement is a qualified cash or deferred arrangement). Elective Contributions shall include Pre-Tax Elective Contributions and Roth 401(k) Contributions. No
amount that has become currently available to an Employee or that is designated or treated at the time of deferral or contribution as a Post-Tax Employee Contribution shall be treated as an Elective Contribution. 

(17) Eligible Employee. An Employee other than an individual who is (a) a member of a unit the terms of whose employment are
subject to a collective bargaining agreement (if retirement benefits were the subject of good faith bargaining and if no more than two percent of the employees subject to such agreement are professionals as defined in section 1.410(b)-9 of the
Income Tax Regulations) unless such agreement provides for such employee to be eligible to participate in the Employer Plan, (b) a nonresident alien within the meaning of section 7701(b)(1)(B) of the Code who receives no earned income within
the meaning of section 911(d)(2) of the Code from his or her Employer which constitutes income from sources within the United States within the meaning of section 861(a)(3) of the Code or (c) an individual who perform services for the Employer
pursuant to an agreement (written or oral) that specifies such services are performed by the individual as an independent contractor, or identifies the individual as an employee of an unaffiliated organization or otherwise contains an irrevocable
waiver of Plan participation made upon adoption of the Plan (or when the Employee first becomes an Eligible Employee, if later), regardless of whether such individual is at any time determined to be an Employee. With respect to a standardized
Adoption Agreement, Eligible Employees shall include all employees of the Employer maintaining the Employer Plan and its Related Employers, provided that such employees meet the requirements of this Section 2(17). With respect to a
nonstandardized Adoption Agreement, the Employer may specify that (i) attorneys who are not partners or shareholders of the Employer, (ii) employees of Related Employers, (iii) leased employees (as defined in section 414(n)(2) of the
Code) or (iv) certain other specified categories of employees shall not be Eligible Employees. 
 (18) Employee. An
individual whose relationship with an Employer is, under common law, that of an employee, a Self-Employed Individual or an individual who is deemed to be an employee as a result of the application of Section 8.5. 

(19) Employer. Any (a) sole practitioner, partnership, corporation, limited liability company or association engaged in the
practice of law that employs or includes at least one individual who is a member or associate of the American Bar Association or any organization of lawyers represented in the House of Delegates of the American Bar Association, (b) organization
of lawyers represented in the House of Delegates of the American Bar Association or (c) organization that does not engage in the practice of law but is closely associated with the legal profession, that receives the approval of ABA/RF, and that
has as an owner or a member of its governing board a member or associate of the American Bar Association or any organization of lawyers represented in the House of Delegates of the American Bar Association or the American Bar Association that
properly delivers an executed Adoption Agreement to the Trustee. The term “Employer” shall also include any successor to an organization that has adopted the Plan if such successor has agreed, or is required by operation of law, to
continue the Employer Plan and Trust. 
  

 - 6 - 

 For purposes of the Plan, (a) a sole practitioner shall be deemed to be his or her own
Employer, and a partnership shall be deemed to be the Employer of each Self-Employed Individual, (b) a partnership or limited liability company that has elected to be classified as an association for federal income tax purposes shall be treated
as a corporation and its partners or members, as the case may be, shall be treated as employees and (c) a limited liability company that has elected to be classified as a partnership for federal income tax purposes shall be treated as such and
its members shall be treated as Self-Employed Individuals. 
 (20) Employer Account. The account to which any Employer
contributions made on behalf of a Participant (other than Qualified Nonelective Contributions or Safe Harbor Nonelective Employer Contributions), and any earnings or losses thereon, are credited. 

(21) Employer Plan. The Plan as adopted and maintained by an Employer, with the provisions specified in the Employer’s
Adoption Agreement. 
 (22) Employment Year. The 12-consecutive month period beginning on the day on which an Employee
performs his or her first Hour of Service upon his or her employment or reemployment by the Employer and any anniversary of that day (or, if elected by the Employer in the Adoption Agreement, after such initial Employment Year, the Plan Year
beginning with or within the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment and each Plan Year thereafter). 

(23) Entry Date. The Effective Date and each other date specified by the Employer in the Adoption Agreement. 

(24) ERISA. The Employee Retirement Income Security Act of 1974, as amended. 

(25) Fiduciary. The Board of Directors of ABA/RF, the Plan Administrator, the Trustee and each Investment Manager. 

(26) 401(k) Employer Account. The account to which any Qualified Nonelective Contributions, Qualified Matching
Contributions, Safe Harbor Nonelective Employer Contributions or Safe Harbor Matching Contributions made on behalf of a Participant, and any earnings or losses thereon, are credited. 

(27) 401(k) Salary Deferral Account. The account to which a Participant’s Pre-Tax Elective Contributions, and any
earning or losses thereon, are credited. 
 (28) Highly Compensated Employee. For a Plan Year, any Employee who
(A) is a 5%-owner (as determined under section 416(i) of the Code) at any time during the current Plan Year or the prior Plan Year or (B) was paid compensation (as defined in section 415(c)(3) of the Code) in excess of $90,000 (as adjusted
for increases in the cost of living in accordance with section 414(q)(1) of the Code) from an Employer for the prior Plan Year. Notwithstanding the foregoing, if elected by the Employer in the Adoption Agreement, a Highly Compensated Employee is any
Employee described in clause (A) or who was paid compensation (as defined in section 415(c)(3) of the Code) in excess of the limitation described in clause (B) for the calendar year beginning with or within the prior Plan Year and, if also
elected by the Employer in the Adoption Agreement, was in the top 20% of employees for the prior Plan Year (or the calendar year beginning with or within the prior Plan Year, if the other election in this subsection (28) is also made by the
Employer) based on Compensation. 
  

 - 7 - 

 For any Plan Year, a former Employee is a Highly Compensated Employee if
he or she was a Highly Compensated Employee (determined based on the elections made by an Employer in the Adoption Agreement applicable for determining whether an Employee is a Highly Compensated Employee as in effect for such Plan Year) during the
Plan Year in which he or she terminated employment with an Employer or during any Plan Year ending on or after such Employee’s
55th birthday. 

(29) Hours of Service. Each hour for which an Employee is directly or indirectly compensated by, or entitled to receive
compensation from, the Employer. For purposes of determining the number of hours of employment to be credited to an Employee, compensation shall mean the total earnings paid, directly or indirectly, to the Employee by the Employer, including each
hour for which back pay, irrespective of mitigation of damages, is either awarded or agreed to by the Employer. 
 The
computation of hours of employment and the periods to which hours of employment are credited shall be determined under uniform rules adopted by the Employer in accordance with Department of Labor regulations §2530.200b-2(b), (c) and (f).
The Hours of Service to be credited to an Employee shall be calculated pursuant to the method elected by the Employer in the Adoption Agreement. 

In no event shall more than 501 Hours of Service be credited to an Employee for any single continuous period during which duties are not
performed by the Employee. 
 (30) Investment Manager. An individual or entity who is described as such in
Section 3(38) of ERISA and who serves as such with respect to all or any portion of the Trust assets. 
 (31) Investment
Options. The investment options established and maintained under the Trust. 
 (32) Joint and Survivor Annuity. An
annuity payable for the life of a Participant with a survivor annuity payable for the life of the Participant’s Beneficiary equal to 50% or 100% (as elected by the Participant) of the amount of the annuity payable during the life of the
Participant. 
 (33) Joint and Survivor Annuity-Period Certain. An annuity payable for the life of a Participant with a
survivor annuity payable to the Participant’s Beneficiary equal to 50% or 100% (as elected by the Participant) of the amount of the annuity payable during the life of the Participant, which shall continue for the remaining lifetime of the
survivor or until the end of a period specified by the Participant, whichever is later. If the survivor dies before the end of the specified period, any additional payments shall be paid to the next succeeding Beneficiary for the remainder of the
specified period. The specified period may be 5, 10, 15 or 20 years. 
 (34) Life Annuity. An annuity payable for the
life of a Participant. 
  

 - 8 - 

 (35) Life Annuity-Period Certain. An annuity payable for the life of a Participant or
until the end of a period specified by the Participant, whichever is later. After the Participant’s death, any payments shall be paid to his or her Beneficiary for the remainder of the specified period. The specified period may be 5, 10, 15 or
20 years. 
 (36) Matching Contribution Account. The account to which any Matching Contributions made on behalf of a
Participant (other than Qualified Matching Contributions or Safe Harbor Matching Contributions), and any earnings or losses thereon, are credited. 

(37) Matching Contributions. Contributions to an Employer Plan made pursuant to Section 4.2(d). 

(38) Military Service. The performance of duty by an individual on a voluntary or involuntary basis in a uniformed service (within
the meaning of the Uniformed Services Employment and Reemployment Rights Act of 1994, as amended). 
 (39) Minimum
Contribution. The Employer contribution determined in accordance with Section 12.1. 
 (40) Normal Retirement
Age. A Participant’s 65th birthday or such earlier age as may be specified by the Employer in the Adoption Agreement. 

(41) Notice. Any written notice or election to the Trustee made in accordance with the rules and procedures established by the
Trustee. 
 (42) Owner-Employee. Any individual who is a sole proprietor, or who is a partner owning more than 10% of
either the capital or profits interest of the partnership. 
 (43) Participant. An Eligible Employee who has satisfied
the participation requirements set forth in Article 3. An individual shall cease to be a Participant at such time such individual ceases to have any Accounts under the Plan. 

(44) Period of Severance. Any period during which an Employee is not employed by the Employer or deemed to be employed by the
Employer pursuant to subsection (67) of this Article 2. 
 (45) Plan. The American Bar Association Members
Retirement Plan as herein set forth, as from time to time amended. 
 (46) Plan Administrator. With respect to each
Employer Plan, the Employer. 
 (47) Plan Year. The Employer’s fiscal year or the calendar year, as elected by the
Employer in the Adoption Agreement, for all Employer Plans other than SIMPLE Plans, or the calendar year for any SIMPLE Plan. The Plan Year shall be used as the limitation year for purposes of section 415(c) of the Code. 

(48) Post-Tax Employee Contribution Account. The account to which a Participant’s Post-Tax Employee Contributions, and any
earnings or losses thereon, are credited. 
  

 - 9 - 

 (49) Post-Tax Employee Contributions. Employee after-tax contributions made pursuant
to Section 4.3. 
 (50) Pre-Tax Elective Contributions. Elective Contributions under a qualified cash or deferred
arrangement which are not irrevocably designated as “designated Roth contributions” within the meaning of section 402A of the Code. 

(51) Profit Sharing Plan. An Employer Plan under which contributions are made pursuant to Section 4.1(a). 

(52) Qualified Defined Contribution Plan. A defined contribution plan that is a Qualified Plan. 

(53) Qualified Joint and Survivor Annuity. An annuity payable for the life of the Participant with a survivor annuity payable for
the life of the Participant’s spouse that is equal to 100% (or 50% if so elected by the Participant) of the amount of the annuity payable during the life of the Participant. 

(54) Qualified Matching Contribution. A Matching Contribution to a Qualified Defined Contribution Plan of the Employer made by the
Employer on behalf of a Participant in accordance with applicable Income Tax Regulations that (i) the Employee cannot elect to receive in cash from the Employer, (ii) is 100% vested when made and (iii) is only distributable under the
terms of such Qualified Defined Contribution Plan to Employees or their beneficiaries upon such Participant’s termination of Service, attainment of Normal Retirement Age, death or Disability. 

(55) Qualified Nonelective Contributions. An Employer contribution to a Qualified Defined Contribution Plan of the Employer (other
than Matching Contributions or Qualified Matching Contributions) made by the Employer in accordance with section 401(m)(4)(C) of the Code on behalf of an Employee which (i) the Employee cannot elect to receive in cash from the Employer,
(ii) is 100% vested when made, and (iii) is only distributable upon such Participant’s termination of Service, attainment of Normal Retirement Age, death or Disability. 

(56) Qualified Plan. A retirement plan that is qualified under section 401(a) of the Code. 

(57) Related Employer. (a) Any corporation which is a member of the same controlled group of corporations (as defined in
section 414(b) of the Code) as the Employer; (b) any trade or business under common control (as defined in section 414(c) of the Code) with the Employer; (c) any organization which is a member of an affiliated service group (as defined in
section 414(m) of the Code) which includes the Employer, a corporation described in clause (a) or a trade or business described in clause (b); and (d) any other entity required to be aggregated with the Employer under section 414(o) of the
Code. 
 (58) Rollover Account. The account to which any eligible rollover contributions contributed to this Plan by the
Participant pursuant to Section 4.4, and any earnings and losses thereon, are credited; provided, however, that if any portion of a Participant’s eligible rollover contributions consists of “designated Roth
contributions” within the meaning of section 402A of the Code, such portion, and any earnings or losses thereon, shall be credited to a separate subaccount thereof. 
  

 - 10 - 

 (59) Rollover Contributions. Employee rollover contributions made pursuant to
Section 4.4. 
 (60) Roth 401(k) Contributions. Elective Contributions under a qualified cash or deferred
arrangement that are irrevocably designated as “designated Roth contributions” within the meaning of section 402A of the Code. 

(61) Roth 401(k) Contribution Account. The account to which a Participant’s Roth 401(k) Contributions, and any earnings or
losses thereon, are credited. 
 (62) Safe Harbor Contribution. A Safe Harbor Matching Contribution or Safe Harbor
Nonelective Employer Contribution. 
 (63) Safe Harbor Matching Contribution. A Matching Contribution to a Profit Sharing
Plan of the Employer that satisfies the requirements set forth in the Safe Harbor 401(k) Plan Supplement and that (i) the Employee cannot elect to receive in cash from the Employer, (ii) is 100% vested when made and (iii) is only
distributable under the terms of such Profit Sharing Plan to Employees or their beneficiaries upon such Participant’s termination of Service, attainment of Normal Retirement Age, death or Disability. 

(64) Safe Harbor Nonelective Employer Contribution. An Employer nonelective contribution to a Profit Sharing Plan of the Employer
that satisfies the requirements set forth in the Safe Harbor 401(k) Plan Supplement and that (i) the Employee cannot elect to receive in cash from the Employer, (ii) is 100% vested when made and (iii) is only distributable under the
terms of such Profit Sharing Plan to Employees or their beneficiaries upon such Participant’s termination of Service, attainment of Normal Retirement Age, death or Disability. 

(65) Safe Harbor Plan. A Profit Sharing Plan adopted pursuant to an Adoption Agreement permitting Safe Harbor Contributions that
is maintained by the Employer in accordance with the requirements set forth in the Safe Harbor 401(k) Plan Supplement. 
 (66)
Self-Employed Individual. In any taxable year, any individual who has Earned Income for such taxable year or who would have had Earned Income if the Employer had net profits for such taxable year. 

(67) Service. The aggregate of the periods during which an Employee is employed by, or is the sole practitioner or partner of, the
Employer or a Related Employer. Service shall be computed in terms of completed years and calendar months; provided, however, that fractional months shall be computed in terms of days and every 30 days shall be counted as one month. Notwithstanding
the preceding sentence, Service completed prior to five (5) consecutive Periods of Severance shall be disregarded with respect to an Employee who has no Vested Portion. 

 

 - 11 - 

 For purposes of this subdivision (67), an Employee shall be deemed to be employed by the
Employer during (i) any period of absence from employment by an Employer which is of less than twelve months duration, (ii) the first twelve months of any period of absence from employment for any reason other than the Employee’s
quitting, retiring or being discharged, (iii) any period of absence from employment during which the Employee suffers from a Disability and (iv) any period of absence during which the Employee is in Military Service, provided that the
Employee returns to the employ of the Employer within the period prescribed by laws relating to the reemployment rights of persons in Military Service. In addition, service for any predecessor employer shall be included in a Participant’s
Service if the Employer maintains the plan of such predecessor employer or if the Employer so elects in the Adoption Agreement. 

(68) Shareholder-Employee. Any individual who is an employee or officer of an Employer that is an “S corporation” within
the meaning of section 1361(a)(1) of the Code and who owns (or is considered as owning within the meaning of section 318(a)(1) of the Code) on any day of the Employer’s fiscal year more than 5% of the Employer’s outstanding stock.

 (69) SIMPLE Plan. A Profit Sharing Plan adopted pursuant to the SIMPLE 401(k) Plan Adoption Agreement that is
maintained by the Employer in accordance with the provisions of sections 401(k)(11) and 401(m)(10) of the Code. An Employer maintaining a SIMPLE Plan shall not make contributions, nor shall any benefit accrue, for services during the Plan Year on
behalf of any Eligible Employee under any other plan, contract, pension, or trust described in section 219(g)(5)(A) or (B) of the Code maintained by such Employer. 

(70) State Street. State Street Bank and Trust Company, a trust company organized and existing under the laws of The Commonwealth
of Massachusetts. 
 (71) Target Benefit Plan. An Employer Plan under which Employer contributions are made pursuant to
Section 4.1(c). 
 (72) Trust. The American Bar Association Members Retirement Trust, as amended from time to time.

 (73) Trustee. The trustee of the Trust (currently, State Street) and any successor trustee or trustees. 

(74) Valuation Date. Each Business Day. 

(75) Vested Portion. With respect to a Participant’s Employer Account and Matching Contribution Account, “Vested
Portion” means that percentage of such Accounts in which the Participant’s rights are fully vested as determined by reference to the vesting schedule specified in the Adoption Agreement and referenced in Article 6 and the term
“Unvested Portion” means, with respect to such Accounts, the balance, if any, thereof. With respect to a Participant’s other Accounts, the term “Vested Portion” means 100% of such Accounts. 

(76) Year of Eligibility Service. An Employment Year in which an Employee is credited with 1,000 or more Hours of Service,
regardless of whether his or her Service continues throughout such period. 
  

 - 12 - 

 ARTICLE 3 

ESTABLISHMENT OF THE EMPLOYER PLAN AND PARTICIPATION BY ELIGIBLE EMPLOYEES 

Section 3.1 Establishment of the Plan by the Employer. (a) Promulgation of Plan. Each Employer, by
executing an Adoption Agreement and delivering it to the Trustee, thereby adopts the Plan to provide retirement benefits for its Employees who are eligible to participate in the applicable Employer Plan and agrees that fees described in the
prospectus forming part of the Registration Statement filed with the Securities and Exchange Commission covering units of participation in the Collective Trust shall be paid by such Employer Plan. 

(b) Implementation of Plan. ABA/RF has entered into a trust agreement with the Trustee establishing the Trust to implement the
Employer Plans. The Trust shall be the sole funding vehicle for each Employer Plan. Each Employer shall become a party to the Trust by executing an Adoption Agreement. 

(c) Substitution of Plan for Preexisting Plan. The Plan may be adopted by an Employer in substitution for any preexisting master,
prototype or individually designed Qualified Plan, if the Plan as so adopted provides a benefit to each Participant immediately after adoption (if the Employer Plan then terminated) which is at least equal to the benefit the Participant would have
been entitled to receive under the preexisting plan (if it had then terminated). In the case of any such substitution, the funds held for the preexisting plan shall be transferred to the Trustee as soon as practicable and credited to the appropriate
Accounts of the Participants and invested in accordance with Article 6 as though such funds were contributions under this Plan. 

(d) Paired Plans. The standardized forms of (i) the Defined Contribution Pension Plan, (ii) the Profit Sharing Plan,
(iii) the Target Benefit Plan and (iv) the American Bar Association Members Defined Benefit Pension Plan shall be treated as paired plans with respect to an Employer to the extent that the Employer adopts any combination of such plans. Any
Employer that adopts such paired plans shall be subject to the requirements of Section 11.1. 
 (e) Owner-Employee Who
Controls Business. Owner-Employees may be subject to certain rules regarding the establishment of the Plan and other Qualified Plans under Section 11.2. 

Section 3.2 Participation By Eligible Employees In General. Each Eligible Employee who on the Effective Date has
attained the age (not older than 21) and has completed the number of months of Service (which shall not exceed 24, or 12 in the case of a 401(k) arrangement) or Years of Eligibility Service (which shall not exceed 2, or 1 in the case of a 401(k)
arrangement contained in Article 4) elected by the Employer in the Adoption Agreement (the “participation requirements”) shall become a Participant as of the Effective Date. Any other Eligible Employee shall become a Participant as of the
first Entry Date following his or her satisfaction of the participation requirements. If a Rollover Contribution is made by an Eligible Employee pursuant to Section 4.4 prior to satisfaction of the participation requirements, such Eligible
Employee shall be deemed to be a Participant solely with respect to such Rollover Contributions. 
  

 - 13 - 

 ARTICLE 4 

CONTRIBUTIONS 

Section 4.1 Employer Contributions. Subject to the limitations set forth in Section 4.5 and Article 5, an
Employer shall contribute for each Plan Year such amount as determined on the basis of subsection (a), (b) or (c) below, depending on the form of Adoption Agreement executed by the Employer. 

(a) Profit-Sharing Plan. For each Plan Year, the Employer, in its discretion, shall determine the amount to be contributed, except
that Employer contributions to a Safe Harbor Plan or a SIMPLE Plan shall be made as specified in the Safe Harbor 401(k) Plan Supplement or the Adoption Agreement, as applicable. 

(b) Defined Contribution Pension Plan. For each Plan Year, the Employer shall contribute on behalf of each eligible Participant
the percentage of such Participant’s Compensation as specified in the Adoption Agreement. 
 (c) Target Benefit
Plan. For each Plan Year, the Employer shall contribute on behalf of each Participant the amount determined in accordance with the Adoption Agreement. 

The Employer shall deliver the contributions required pursuant to this Section 4.1 for any Plan Year to the Trustee prior to the due
date, including extensions thereof, of the Employer’s federal income tax return for the fiscal year of the Employer which ends with such Plan Year. 

Section 4.2 401(k) Arrangement. (a) In General. An Employer may establish a cash or deferred arrangement
under section 401(k) of the Code by executing an appropriate Adoption Agreement. 
 (b) Elective Contributions. Subject
to the limitations contained in this Section and in Article 5, each Participant may enter (or, if elected by the Employer in the Adoption Agreement, shall be deemed to enter) into a salary reduction agreement with his or her Employer to make
Elective Contributions. A Participant who elects to make Elective Contributions (or, if elected by the Employer in the Adoption Agreement, is deemed to elect to make Elective Contributions) will be deemed to elect that such Elective Contributions be
Pre-Tax Elective Contributions except to the extent such Participant affirmatively elects to make Roth 401(k) Contributions in lieu of all or a portion of any Pre-Tax Elective Contributions the Participant is otherwise eligible to make under the
Plan. Contributions under this Section shall be made by payroll reductions or nonperiodic transfers in accordance with rules and procedures established by the Employer. Elections to make Elective Contributions may not be made retroactively, and
shall remain in effect until modified or terminated. A Participant may elect to commence, modify or terminate his or her election to make Elective Contributions at any time in accordance with the Employer’s administrative procedures, but not
less frequently than once during each Plan Year. 
  

 - 14 - 

 (c) Catch-Up Contributions. Subject to the limitation set forth in Section 4.5,
all Participants who are eligible to make Elective Contributions and who have attained, or will attain, age 50 before the end of the current Plan Year (“Catch-Up Eligible Participants”) may make contributions in addition to those described
in Section 4.2(b) in accordance with, and subject to the limitations of, section 414(v) of the Code (“Catch-Up Contributions”) effective as of the date an Employer delivers to the Trustee such Catch-Up Contributions (or otherwise
notifies the Trustee of its intent to offer such Catch-Up Contributions to its Catch-Up Eligible Participants). Such Catch-Up Contributions shall be treated as Pre-Tax Elective Contributions except to the extent the Participant affirmatively elects
to designate all or any part of such Catch-Up Contributions as Roth 401(k) Contributions. Such Catch-Up Contributions shall not be taken into account for purposes of Section 4.2(f)(2) and 5.4 of the Plan (implementing the limitations of section
402(g) and 415 of the Code, respectively) nor for purposes of the actual deferral percentage test or the actual contribution percentage test described in Sections 4.2(e)(3)(A) and (D) of the Plan for any Plan Year. An Employer 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), 404, 410(b) or 416 of the Code, as applicable, by reason of the making of such Catch-Up Contributions. 

(d) Matching Contributions. Subject to the limitations contained in this Section and Article 5, an Employer that elects to
establish a cash or deferred arrangement under Section 4.2(a) may also elect to contribute Matching Contributions to the Plan in the amount determined pursuant to the Adoption Agreement. Matching Contributions may, at the election of the
Employer in an Adoption Agreement, be allocated on behalf of all Participants or only Participants who are not Highly Compensated Employees (or, in a nonstandardized Adoption Agreement, only Participants who are credited with 1,000 Hours of Service,
only Participants who are employed by the Employer on the last day of the Plan Year or only certain other categories of Participants). Matching Contributions shall be made no later than the end of the 12-month period immediately following the Plan
Year to which such contributions relate. Notwithstanding any Plan provision to the contrary, any Matching Contributions made for any Plan Year to a Safe Harbor Plan or a SIMPLE Plan shall be made in accordance with the provisions in the applicable
Adoption Agreement. 
 (e) Limits on Contributions for Highly Compensated Employees. (1) Actual Deferral
Percentage Test Imposed by Section 401(k)(3) of the Code. Notwithstanding the provisions of this Section, if the Elective Contributions made pursuant to this Section to an Employer Plan other than a Safe Harbor Plan or a SIMPLE Plan for a
Plan Year fail to satisfy one of the tests set forth in paragraphs (A) and (B) of this subsection, the adjustments prescribed in paragraph (A) of subsection (4) of this Section shall be made. 

(A) The HCE average deferral percentage does not exceed the NHCE average deferral percentage multiplied by 1.25.

 (B) The HCE average deferral percentage (i) does not exceed the NHCE average deferral percentage by more
than 2 percentage points and (ii) does not exceed two times the NHCE average deferral percentage. 
 (2) Actual
Contribution Percentage Test Imposed by Section 401(m) of the Code. Notwithstanding the provisions of this Section, if the Post-Tax Employee Contributions made pursuant to Section 4.3 and the Matching Contributions made pursuant to
Section 4.2(d) to 
  

 - 15 - 

 
an Employer Plan other than a SIMPLE Plan for a Plan Year fail to satisfy both of the tests set forth in paragraphs (A) and (B) of this subsection, the adjustments prescribed in
paragraph (B) of subsection (4) of this Section shall be made. 
 (A) The HCE average contribution
percentage does not exceed the NHCE average contribution percentage multiplied by 1.25. 
 (B) The HCE average
contribution percentage (i) does not exceed the NHCE average contribution percentage by more than 2 percentage points and (ii) does not exceed two times the NHCE average contribution percentage. 

(3) Definitions and Special Rules. For purposes of this Section, the following definitions and special rules shall apply:

 (A) The “actual deferral percentage test” means the tests set forth in paragraphs (A) and
(B) of subsection (1) of this Section relating to Elective Contributions. 
 (B)
The “HCE average deferral percentage” for a Plan Year is the percentage determined for the group of Eligible Employees who are eligible to make Elective Contributions for such Plan Year and who are Highly Compensated Employees for such
Plan Year. Such percentage shall be equal to the average of the ratios, calculated separately for each such Eligible Employee to the nearest one-hundredth of 1 percent, of the “ADP Contributions” made by or for the benefit of such Eligible
Employee under the Employer Plan (and any other plan of the Employer as described in section 1.401(k)-2(a)(3)(ii) of the Income Tax Regulations) for the current Plan Year to the total compensation for the current Plan Year paid to such Eligible
Employee. For purposes of this paragraph (B), “ADP Contributions” mean (i) Elective Contributions, including Elective Contributions made with respect to compensation for services performed during the Plan Year that is paid within
2 1/2 months after the end of the Plan Year, if any,
and Excess Elective Contributions (as defined in Section 4.2(f)(2) of the Plan), irrespective of whether such Excess Elective Contributions are distributed to the Eligible Employee, but excluding any Elective Contributions taken into account
for purposes of the HCE average contribution percentage in Section 4.2(e)(3)(E) below (provided the actual deferral percentage test is satisfied both with and without exclusion of such Elective Contributions) and (ii) any Qualified
Nonelective Contributions or Qualified Matching Contributions designated by the Employer for this purpose pursuant to Section 4.2(e)(5). 

(C) The “NHCE average deferral percentage” for a Plan Year is the percentage determined for the group of
Eligible Employees who are eligible to make Elective Contributions for the immediately preceding Plan Year (or the current Plan Year if so elected by the Employer in the Adoption Agreement) and who were not Highly Compensated Employees for the
immediately preceding Plan Year (or the current Plan Year if so elected by the Employer in the Adoption Agreement). Such percentage shall be equal to the average of the ratios, 

 

 - 16 - 

 
calculated separately for each such Eligible Employee to the nearest one-hundredth of 1 percent, of the “ADP Contributions” made by or for the benefit of such Eligible Employee under
the Employer Plan for the immediately preceding Plan Year (or the current Plan Year if so elected by the Employer in the Adoption Agreement) to the total compensation for the immediately preceding Plan Year (or the current Plan Year if so elected by
the Employer in the Adoption Agreement) paid to such Eligible Employee. For purposes of this paragraph (C), “ADP Contributions” mean (i) Elective Contributions, including Elective Contributions made with respect to compensation for
services performed during the immediately preceding Plan Year (or the current Plan Year if so elected by the Employer in the Adoption Agreement) that is paid within
2 1/2 months after the end of such Plan Year, if
any, and Excess Elective Contributions (as defined in Section 4.2(f)(2) of the Plan) other than Excess Elective Contributions that arise solely from elective contributions made under the Employer Plan or other plans of the Employer, but
excluding any Elective Contributions taken into account for purposes of the NHCE average contribution percentage in Section 4.2(e)(3)(F) below (provided the actual deferral percentage test is satisfied both with and without exclusion of such
Elective Contributions) and (ii) any Qualified Nonelective Contributions or Qualified Matching Contributions designated by the Employer for this purpose pursuant to Section 4.2(e)(5). 

(D) The “actual contribution percentage test” means the tests set forth in paragraphs (A) and (B) of
subsection (2) of this Section relating to Post-Tax Employee Contributions and Matching Contributions. 

(E) The “HCE average contribution percentage” for a Plan Year is the percentage determined for the group of
Eligible Employees who are eligible to make Post-Tax Employee Contributions for such Plan Year or share in an allocation of Matching Contributions for such Plan Year (or both) and who are Highly Compensated Employees for such Plan Year. Such
percentage shall be equal to the average of the ratios, calculated separately for each such Eligible Employee to the nearest one-hundredth of 1 percent, of the “ACP Contributions” made by or for the benefit of such Eligible Employee under
the Employer Plan (and any other plan of the Employer as described in section 1.401(m)-2(a)(3)(ii) of the Income Tax Regulations) for the current Plan Year to the total compensation for the current Plan Year paid to such Eligible Employee. For
purposes of this paragraph (E), “ACP Contributions” mean (i) Post-Tax Employee Contributions, (ii) Matching Contributions, (iii) any Qualified Nonelective Contributions or Qualified Matching Contributions designated by the
Employer for this purpose pursuant to Section 4.2(e)(5), but excluding any Qualified Matching Contributions taken into account for purposes of the HCE average deferral percentage in Section 4.2(e)(3)(B) above and (iv) in the
Employer’s sole discretion and to the extent permitted by Income Tax Regulations, Elective Contributions (or a portion thereof). 
  

 - 17 - 

 (F) The “NHCE average contribution percentage” for a Plan Year is
the percentage determined for the group of Eligible Employees who are eligible to make Post-Tax Employee Contributions for the immediately preceding Plan Year (or the current Plan Year if so elected by the Employer in the Adoption Agreement) or
share in an allocation of Matching Contributions for the immediately preceding Plan Year (or the current Plan Year if so elected by the Employer in the Adoption Agreement) (or both) and who were not Highly Compensated Employees for the immediately
preceding Plan Year (or the current Plan Year if so elected by the Employer in the Adoption Agreement). Such percentage shall be equal to the average of the ratios, calculated separately for each such Eligible Employee to the nearest one-hundredth
of 1 percent, of the “ACP Contributions” made by or for the benefit of such Eligible Employee under the Employer Plan for the immediately preceding Plan Year (or the current Plan Year if so elected by the Employer in the Adoption
Agreement) to the total compensation for the immediately preceding Plan Year (or the current Plan Year if so elected by the Employer in the Adoption Agreement) paid to such Eligible Employee. For purposes of this paragraph (F), “ACP
Contributions” mean (i) Post-Tax Employee Contributions, (ii) Matching Contributions, (iii) any Qualified Nonelective Contributions or Qualified Matching Contributions designated by the Employer for this purpose pursuant to
Section 4.2(e)(5), but excluding any Qualified Matching Contributions taken into account for purposes of the NHCE average deferral percentage in Section 4.2(e)(3)(C) above and (iv) in the Employer’s sole discretion and to the
extent permitted by Income Tax Regulations, Elective Contributions (or a portion thereof). 
 (G) The term
“compensation” shall have the meaning set forth in section 414(s) of the Code or, in the discretion of the Employer, any other meaning in accordance with the Code for these purposes. 

(H) If the Plan and one or more other plans of the Employer to which elective contributions, matching contributions,
employee contributions or qualified nonelective or matching contributions (as such terms are defined in section 1.401(m)-5 of the Income Tax Regulations) are made are treated as one plan for purposes of section 410(b) of the Code, such plans shall
be treated as one plan for purposes of this Section. 
 (I) For the First Plan Year (as defined in sections
1.401(k)-2(c)(2)(ii) and 1.401(m)-2(c)(2)(ii) of the Income Tax Regulations) in which the Employer permits any Participant to make Elective Contributions, Post-Tax Employee Contributions, or receive Matching Contributions under an Employer Plan
which is not a successor plan or a plan that is aggregated as described in section 1.401(k)-2(c)(2)(ii) or 1.401(m)-2(c)(2)(ii) of the Income Tax Regulations, for purposes of the actual deferral percentage test or the actual contribution percentage
test (or both) the prior Plan Year’s NHCE average deferral percentage and NHCE average contribution percentage shall be three (3) percent, unless the Employer elects to use the current Plan Year’s percentages in the Adoption
Agreement. 
  

 - 18 - 

 (4) Adjustments to Comply with Limits. This subsection sets forth the adjustments and
correction methods which shall be used to comply with the actual deferral percentage test under section 401(k)(3) of the Code, and the actual contribution percentage test under section 401(m) of the Code. 

(A) Adjustments to Comply with Actual Deferral Percentage Test. (i) Adjustment to Elective Contributions of
Highly Compensated Employees. If it appears to the Employer that the actual deferral percentage test will not be satisfied, the Employer shall take such steps as it deems necessary or appropriate to adjust the Elective Contributions for all or a
portion of such Plan Year on behalf of each Participant who is a Highly Compensated Employee to the extent necessary in order for the actual deferral percentage test to be satisfied. If, as of the end of the Plan Year, the Employer determines that,
notwithstanding any adjustments made pursuant to the preceding sentence, the actual deferral percentage test was not satisfied, the Employer shall calculate a total amount by which ADP Contributions must be reduced in order to satisfy such test, in
the manner prescribed by section 401(k)(8)(B) of the Code (the “excess contributions amount”). The amount to be reduced with respect to each Participant who is a Highly Compensated Employee shall be determined by first reducing the ADP
Contributions of each Participant whose actual dollar amount of ADP Contributions for such Plan Year is highest until such reduced dollar amount equals the next highest actual dollar amount of ADP Contributions made for such Plan Year on behalf of
any Highly Compensated Employee, or until the total reduction equals the excess contributions amount. If further reductions are necessary, then the ADP Contributions on behalf of each Participant who is a Highly Compensated Employee and whose actual
dollar amount of ADP Contributions made for such Plan Year is the highest (determined after the reduction described in the preceding sentence) shall be reduced in accordance with the preceding sentence. Such reductions shall continue to be made to
the extent necessary so that the total reduction equals the excess contributions amount. To the extent there is a reduction to a Participant’s Elective Contributions pursuant to this subsection, the reduction shall first be made from the
Participant’s Roth 401(k) Contributions for the Plan Year, if any, until exhausted and then from the Participant’s Pre-Tax Elective Contributions for the Plan Year. 

(ii) Corrective Distributions and Forfeitures. No later than
2 1/2 months after the end of the Plan Year (or if
correction by such date is administratively impracticable, no later than the last day of the subsequent Plan Year), the Employer shall cause (I) the amount of ADP Contributions to be returned to each affected Participant pursuant to
subparagraph (A)(i) above, plus any income and minus any loss applicable thereto, to be distributed and (II) the amount of any corresponding Matching Contributions, plus any income and minus any loss applicable thereto, to be forfeited. The amount
of any income or loss allocable to any such reductions to be so distributed or forfeited shall be determined in the same manner as income or loss allocable to Excess Elective Contributions are 

  

 - 19 - 

 
determined under Section 4.2(f)(2), except that if different, the Plan Year shall be used instead of the calendar year. The amount of ADP Contributions to be distributed to a Participant
hereunder shall be reduced by any excess deferrals previously distributed to such Participant pursuant to Section 4.2(f)(2) below in order to comply with the limitations of section 402(g) of the Code. The unadjusted amount of any such
reductions so distributed or forfeited shall be treated as “annual additions” for purposes of Article 5 relating to the limitations under section 415 of the Code. 

For purposes of this Section 4.2(e)(4)(A), ADP Contributions shall be defined as provided in Section 4.2(e)(3)(B). 

(B) Adjustments to Comply with Actual Contribution Percentage Test. (i) Adjustment to Post-Tax Employee
Contribution and Matching Contributions of Highly Compensated Employees. If, as of the end of the Plan Year, after taking into account the distribution and forfeiture of Matching Contributions made on behalf of Highly Compensated Employees
pursuant to paragraph (A)(ii) of this subsection (4), the Employer determines that the actual contribution percentage test was not satisfied, the Employer shall calculate a total amount by which ACP Contributions must be reduced in order to satisfy
such test, in the manner prescribed by section 401(m)(6)(B) of the Code (the “excess aggregate contributions amount”). The amount to be reduced with respect to each Participant who is a Highly Compensated Employee shall be determined by
first reducing the ACP Contributions for each Participant whose actual dollar amount of ACP Contributions for such Plan Year is highest until the such reduced dollar amount equals the next highest actual dollar amount of ACP Contributions made for
such Plan Year on behalf of any Highly Compensated Employee, or until the total reduction equals the excess aggregate contributions amount. If further reductions are necessary, then such ACP Contributions on behalf of each Participant who is a
Highly Compensated Employee and whose actual dollar amount of ACP Contributions made for such Plan Year is the highest (determined after the reduction described in the preceding sentence) shall be reduced in accordance with the preceding sentence.
Such reductions shall continue to be made to the extent necessary so that the total reduction equals the excess aggregate contributions amount. 

(ii) Corrective Distributions and Forfeitures. No later than
2 1/2 months after the end of the Plan Year (or if
correction by such date is administratively impracticable, no later than the last day of the subsequent Plan Year), the Employer shall cause to be distributed to the Participant such ACP Contributions in which the Participant would have been vested
had the Participant terminated employment as of the last day of such Plan Year (or on the date of the Participant’s actual termination of employment, if earlier), plus any income and minus any loss allocable thereto, and any such ACP
Contributions in which the Participant would not have been 
  

 - 20 - 

 
vested shall be forfeited. The amount of any income or loss allocable to any such reductions to be so distributed or forfeited shall be determined in the same manner as income or loss allocable
to Excess Elective Contributions are determined under Section 4.2(f)(2), except that if different, the Plan Year shall be used instead of the calendar year. The unadjusted amount of any such reductions so distributed or forfeited shall be
treated as “annual additions” for purposes of Article 5 relating to the limitations under section 415 of the Code. 

For purposes of this Section 4.2(e)(4)(B), ACP Contributions shall be defined as provided in Section 4.2(e)(3)(E). 

(5) Qualified Nonelective Contributions and Qualified Matching Contributions. Each Plan Year, the Employer may elect to make, to
the extent permitted by Income Tax Regulations, additional contributions which shall be treated as Qualified Nonelective Contributions and/or Qualified Matching Contributions, for purposes of applying the actual deferral percentage test or the
actual contribution percentage test or both. Such contributions shall be allocated to the class or group of Participants specified by an Employer in the manner prescribed by an Employer, in accordance with Income Tax Regulations. 

(f) Annual Limit on Elective Contributions. (1) General Rule. Notwithstanding any other provision of the Plan, a
Participant’s Elective Contributions for any calendar year to (i) an Employer Plan other than a SIMPLE Plan shall not exceed $11,000 (or such other limit described in section 402(g) of the Code) (as adjusted for cost-of-living increases in
accordance with section 402(g)(4) of the Code) and (ii) a SIMPLE Plan shall not exceed $7,000 (or such other limit described in section 408(p)(2)(A)(ii) of the Code)(as adjusted for cost-of-living increases in accordance with section
408(p)(2)(E) of the Code). 
 (2) Correction of Excess Elective Contributions. If, for any calendar year,
a Participant determines that the aggregate of the (i) Elective Contributions to this Plan and (ii) amounts contributed under other plans or arrangements described in section 401(k), 408(k), 408(p) or 403(b) of the Code will exceed the
limit imposed by paragraph (1) of this subsection for the calendar year in which such contributions were made (“Excess Elective Contributions”), such Participant shall, pursuant to such rules and at such time following such calendar
year as determined by the Employer, be allowed to submit a written request that the Excess Elective Contributions, plus any income and minus any loss allocable thereto, be distributed to him or her. The request shall be accompanied by the
Participant’s written statement that if such Excess Elective Contributions are not distributed, such Excess Elective Contributions, when added to amounts deferred under other plans or arrangements described under section 401(k), 408(k), 408(p)
or 403(b) of the Code will exceed the limit for such Participant under section 402(g) of the Code. A distribution of Excess Elective Contributions, plus any income and minus any loss allocable thereto, shall be made no later than the April 15
of the calendar year following the calendar year for which such Excess Elective Contributions were made. The amount of any income or loss allocable to 

 

 - 21 - 

 
such Excess Elective Contributions shall equal the amount of income or loss allocable to the Participant’s Accounts attributable to Elective Contributions for the period beginning on the
first day of the calendar year and ending on the date of distribution, multiplied by a fraction, the numerator of which is the amount of such Excess Elective Contributions and the denominator of which is the sum of (i) the balance of the
Participant’s Accounts attributable to Elective Contributions as of the beginning of the calendar year and (ii) the amount of Elective Contributions made by the Participant for the period beginning on the first day of the calendar year and
ending on the date of distribution. 
 Excess Elective Contributions distributed pursuant to this subsection (f) shall
first be treated as distributions from the Participant’s Roth 401(k) Contribution Account to the extent Roth 401(k) Contributions were made for the calendar year, then as distributions from the Participant’s 401(k) Salary Deferral Account
to the extent Pre-Tax Elective Contributions were made for the calendar year and finally from the Participant’s Matching Contribution Account to the extent such Excess Elective Contributions exceed the sum of the balance of the
Participant’s Roth 401(k) Contributions and Pre-Tax Elective Contributions for the calendar year. Notwithstanding the provisions of this paragraph, any such Excess Elective Contributions shall be treated as “annual additions” for
purposes of Article 5. 
 (g) Deemed Satisfaction for Safe Harbor Plans. Notwithstanding anything in this
Section 4.2 to the contrary, an Employer Plan may be deemed to satisfy the actual deferral percentage test or the actual contribution percentage test, or both, if the Employer elects in the Adoption Agreement to adopt a Safe Harbor Plan for a
Plan Year. However, if an Employer Plan permits Post-Tax Employee Contributions pursuant to Section 4.3, notwithstanding the Employer’s election, the actual contribution percentage test described in Section 4.2(e)(2) shall be applied
to such Post-Tax Employee Contributions. 
 Section 4.3 Post-Tax Employee Contributions. An Employer who
adopts a Profit Sharing Plan may elect in certain Adoption Agreements to permit Participants or categories of Participants specified in the Adoption Agreement to make Post-Tax Employee Contributions. The amount of Post-Tax Employee Contributions
made by any Participant shall be limited in accordance with this Article and Article 5. Post-Tax Employee Contributions shall be credited to the Post-Tax Employee Contribution Account of the Participant. 

Section 4.4 Rollover Contributions by Employees. (a) Requirements for Rollover Contributions. If an
Eligible Employee receives an “eligible rollover distribution” (within the meaning of section 402(c)(4) of the Code) from another employees’ trust described in section 401(a) of the Code which is exempt from tax under section 501(a)
of the Code, a qualified annuity plan described in section 403(a) of the Code, a qualified annuity contract described in section 403(b) of the Code, an individual retirement account or annuity described in section 408 of the Code or an eligible plan
described in 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, then such Eligible Employee may contribute to the Plan an
amount which does not exceed the amount of such eligible rollover distribution (including the proceeds from the sale of any property received as a part of such eligible rollover distribution) in the form of a Rollover Contribution; provided,
however, that if any portion of the eligible 
  

 - 22 - 

 
rollover distribution is attributable to after-tax contributions or designated Roth contributions (as defined in section 402A of the Code), such portion may be contributed to the Plan pursuant to
this Section 4.4(a) only to the extent that such portion is transferred on behalf of the Eligible Employee directly from (i) a qualified defined contribution plan described in section 401(a) or 403(a) of the Code, in the case of after-tax
contributions or (ii) an “applicable retirement plan” (within the meaning of section 402A(e)(1) of the Code), in the case of designated Roth contributions. 

(b) Delivery of Rollover Contributions to Plan. Any Rollover Contribution pursuant to this Section shall be delivered by the
Eligible Employee to the Plan on or before the 60th day after the day on which the Eligible Employee receives the distribution (or on or before such other date as may be prescribed by law). The Plan shall not accept a Rollover Contribution if, in
the Trustee’s judgment, accepting such contribution would cause the Plan to violate any provision of the Code or Income Tax Regulations. 

Section 4.5 Limitation on Contributions of an Employer. The contribution of an Employer for any Plan Year shall not
exceed the maximum amount for which a deduction is allowable to such Employer for federal income tax purposes for the fiscal year of such Employer on account of such contribution. 

Any contribution made by the Employer by reason of a good faith mistake of fact, or the portion of any contribution made by the Employer
which exceeds the maximum amount for which a deduction is allowable to the Employer for federal income tax purposes by reason of a good faith mistake in determining the maximum allowable deduction, shall, upon the request of the Employer, be
returned by the Trustee to such Employer. The Employer’s request and the return of any such contribution must be made within one (1) year after such contribution was mistakenly made or after the deduction of such excess portion of such
contribution was disallowed, as the case may be. The amount to be returned to the Employer pursuant to this paragraph shall be the excess of (i) the amount contributed over (ii) the amount that would have been contributed had there not
been a mistake of fact or a mistake in determining the maximum allowable deduction. Earnings attributable to the mistaken contribution shall not be returned to the Employer, but losses attributable thereto shall reduce the amount to be so returned.
If the return to the Employer of the amount attributable to the mistaken contribution would cause the balance of any Participant’s Accounts as of the date such amount is to be returned (determined as if such date coincided with the close of the
Plan Year) to be reduced to less than what would have been the balance of such Accounts as of such date had the mistaken amount not been contributed, the amount to be returned to the Employer shall be limited so as to avoid such reduction.

 In the event that the Commissioner of Internal Revenue determines that an Employer Plan is not initially qualified under the
Code, any contribution made incident to the initial qualification by an Employer shall be returned to such 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 such Employer’s federal income tax return for the taxable year in which the Employer Plan is adopted or such later date as the Secretary of the Treasury may prescribe. 

 

 - 23 - 

 ARTICLE 5 

PARTICIPANT ACCOUNTS AND INVESTMENT ELECTIONS 

Section 5.1 Participant Accounts and Investment Elections. (a) Participant Accounts. The Trustee shall
establish and maintain, or cause to be established and maintained, separate accounts for each Participant. Each such separate account will, to the extent appropriate, be composed of the following: (i) an Employer Account, to which shall be
credited all Employer contributions (other than Qualified Nonelective Contributions and Safe Harbor Nonelective Employer Contributions), (ii) a 401(k) Employer Account, to which shall be credited all Qualified Nonelective Contributions,
Qualified Matching Contributions, Safe Harbor Nonelective Employer Contributions and Safe Harbor Matching Contributions, (iii) a 401(k) Salary Deferral Account, to which shall be credited all Pre-Tax Elective Contributions, (iv) a Matching
Contribution Account, to which shall be credited all Matching Contributions (other than Qualified Matching Contributions or Safe Harbor Matching Contributions), (v) a Post-Tax Employee Contribution Account, to which shall be credited all
Post-Tax Employee Contributions, (vi) a Roth 401(k) Contribution Account, to which shall be credited all Roth 401(k) Contributions and (vii) a Rollover Account, to which shall be credited all Rollover Contributions made on behalf of a
Participant. 
 All such accounts and subaccounts shall be for accounting purposes only, and there shall be no segregation of
assets of the Trust or of any separate Investment Options among the separate accounts. 
 (b) Investment of
Contributions. All contributions made on behalf of a Participant and any earnings therein under the Plan shall be invested in the Investment Options designated by the Participant in accordance with the rules and procedures established by the
Trustee and shall remain in effect until the Participant changes such designation in accordance with the rules established by the Trustee. Any contribution for which the Trustee does not receive an investment election shall be invested in the
Investment Option designated by the Employer in the Adoption Agreement for this purpose. The Trustee shall maintain individual accounts for each Participant that reflect the amount in each Investment Option attributable to each of his or her
Accounts. A Participant who has elected to invest all or a portion of his or her Accounts in the Investment Option designated the Self-Managed Account shall be entitled to appoint an agent and attorney-in-fact with full discretion, power and
authority who shall direct the Trustee, upon written proof of such appointment, regarding the purchase and sale of securities thereunder. 

(c) Transfers Between Investment Options. A Participant may elect to transfer all or any portion of the amounts then credited to
his or her Accounts from one Investment Option to another Investment Option to the extent such transfers are permitted under the applicable Investment Options. Such transfers shall be made in accordance with the rules and procedures established by
the Trustee and the rules of (i) the Collective Trust, (ii) the Trust, (iii) any insurance contract in which Trust assets are invested, or (iv) any contract(s) entered into between ABA/RF and State Street. 

 

 - 24 - 

 (d) Valuation of Funds and Accounts. The value of a Participant’s Accounts as of
any Valuation Date shall be the sum of the values of his or her investments subaccounts in each of the Participant’s Employer Account, 401(k) Employer Account, Matching Contribution Account, Post-Tax Employee Contribution Account, Roth 401(k)
Contribution Account and Rollover Account. The Trustee may furnish periodically to each Participant a statement setting forth the balances in the Accounts of such Participant. The value of an Investment Option as of any Valuation Date shall be the
market value of all assets (including any uninvested cash) held by such fund as determined by the Trustee, reduced by the amount of any accrued liabilities of such fund on such Valuation Date. The Trustee’s determination shall be binding and
conclusive upon all parties. 
 Section 5.2 Allocation of Employer Contributions. (a) General
Allocation Rules. Each Participant’s allocable share (as determined below), if any, of the Employer contribution pursuant to this Section 5.2 (and forfeitures, if applicable) for a Plan Year shall be credited to his or her Employer
Account (except to the extent that such contribution is designated as a Qualified Nonelective Contribution or a Safe Harbor Nonelective Employer Contribution for that Plan Year). Subject to the limitations of this Article, such Employer contribution
(and forfeitures, if applicable) shall be allocated among the Participants who are (i) credited with at least 501 Hours of Service during the Plan Year or (ii) employed by the Employer on the last day of the Plan Year (except that such
Employer contribution (and forfeitures, if applicable) shall be allocated among the Participants as elected in a nonstandardized Adoption Agreement, or if no election is made in a nonstandardized Adoption Agreement, among the Participants who are
(i) credited with at least 1,000 Hours of Service during the Plan Year and (ii) employed on the last day of the Plan Year); provided, however, that clauses (i) and (ii) above shall not apply (x) to a
Participant whose employment terminates during the Plan Year on account of his or her death, Disability or retirement on or after his or her Normal Retirement Age or (y) to the extent that their respective application would result in the
failure of the Employer Plan to meet the requirements of section 401(a)(4) or 410(b) of the Code for the Plan Year. If the application of clauses (i) and (ii) above would result in the failure of the Employer Plan to meet the requirements
of section 401(a)(4) or 410(b) of the Code, such clauses shall not apply, respectively, beginning first with the Participant who was paid the least amount of Compensation for the Plan Year and continuing by Participant in ascending order of
Compensation from the lowest to the highest until the Plan satisfies both sections 401(a)(4) and 410(b) of the Code for the Plan Year; provided, however, that if two or more Participants were paid the same amount of Compensation for
the Plan Year, such clauses shall not apply to any of the Participants paid such identical amount of Compensation. 
 (b)
Target Benefit Plan. If the Employer has adopted and maintains a Target Benefit Plan, allocation of Employer contributions (and forfeitures, if applicable) shall be made pursuant to the provisions in the Target Benefit Plan Adoption
Agreement, rather than this Section. 
 (c) Profit Sharing Plan or Defined Contribution Pension Plan. If the Employer has
adopted a Profit Sharing Plan or a Defined Contribution Pension Plan, allocation of Employer contributions (and forfeitures, if applicable) shall be made on the basis of a Participant’s Compensation, the extent to which the Employer has elected
in the Adoption Agreement to integrate its Employer contributions with its contributions for Old-Age, Survivors 
  

 - 25 - 

 
and Disability Insurance, and whether the Employer has adopted more than one Employer Plan (or, if elected by the Employer, (i) based on a uniform points allocation formula as determined
under the provisions of the Adoption Agreement or (ii) based on the provisions of the Cross-Tested Profit Sharing Plan Supplement if elected by the Employer in the nonstandardized Adoption Agreement for the Profit Sharing Plan). 

Except as otherwise provided with respect to an Employer Plan that is found to be Top-Heavy in Article 12, Employer contributions (and
forfeitures, if applicable) shall be allocated among all eligible Participants as follows: 
 (A) If the Employer
has adopted and maintains a Defined Contribution Pension Plan, Employer contributions (and forfeitures, if applicable) shall be allocated pursuant to the provisions in the Defined Contribution Pension Plan Adoption Agreement. 

(B) If the Employer has adopted and maintains a Profit Sharing Plan and elects to make Employer contributions, Employer
contributions (and forfeitures, if applicable) shall be allocated among all eligible Participants as follows: 

(i) If an Employer elects to integrate Employer contributions, Employer contributions (and forfeitures, if applicable)
shall be allocated first to each Participant in the proportion that the sum of each such Participant’s total Compensation plus Compensation in excess of the Integration Level designated in the Adoption Agreement for the Plan Year bears to the
sum of the total Compensation plus Compensation in excess of said Integration Level for all such Participants for the Plan Year; provided, however, that the amount allocated to any Participant under this paragraph shall not exceed the
Maximum Disparity Rate designated in the Adoption Agreement multiplied by the sum of the Participant’s total Compensation plus Compensation in excess of the Integration Level designated in the Adoption Agreement for the Plan Year. In the case
of any Participant who has exceeded the Cumulative Permitted Disparity Limit set forth below, two times such Participant’s total Compensation for the Plan Year shall be taken into account for purposes of this paragraph. Any remaining Employer
contributions (or forfeitures, if applicable) shall be allocated based on the proportion that each Participant’s total Compensation for the Plan Year bears to the total Compensation of all Participants for such Plan Year. 

(ii) If an Employer does not elect to integrate Employer contributions, Employer contributions (and forfeitures, if
applicable) shall be allocated based on the proportion that each Participant’s total Compensation for the Plan Year bears to the total Compensation of all such Participants for such Plan Year. 

 

 - 26 - 

 (C) Notwithstanding any provision in this Section 5.2(c) to the
contrary, Employer contributions which are intended to be Safe Harbor Nonelective Employer Contributions shall be allocated pursuant to the Safe Harbor 401(k) Plan Supplement. 

(d) Definitions. 

(1) “Cumulative Permitted Disparity Limit” means 35 years credited to a Participant for allocation or other accrual purposes
under this Plan, any other Qualified Plan or “simplified employee pension plan” (as defined in section 408(k) of the Code) (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 a Participant has not benefited under a Qualified Plan that is a defined benefit plan or a Target Benefit Plan for any year beginning
on or after January 1, 1994, the Participant has no cumulative disparity limit. For purposes of this paragraph (d)(1), a Participant shall be treated as “benefiting” 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) of the Income Tax Regulations. 
 (2) “Integration
Level” means the “Taxable Wage Base,” as defined below, or such lesser amount elected by the Employer in the Adoption Agreement. 

(3) “Taxable Wage Base” or “TWB” means the contribution and benefit base in effect under section 230 of the Social
Security Act at the beginning of the Plan Year. 
 (4) “Maximum Disparity Rate” means the lesser of: 

 

	 	(i)	5.7%; and 

  

	 	(ii)	the following applicable percentage: 

(A) If the Integration Level is less than the greater of $10,000 and 20% of the TWB, then the applicable percentage shall
be 5.7%. 
 (B) If the Integration Level is more than the greater of $10,000 and 20% of the TWB but less than
80% of the TWB, then the applicable percentage shall be 4.3%. 
 (C) If the Integration Level is more than 80%
of the TWB but less than 100% of the TWB, then the applicable percentage shall be 5.4%. 
 Section 5.3 Allocation
of Matching Contributions. Matching Contributions made on behalf of a Participant shall be allocated to that Participant’s Matching Contribution Account except to the extent that the Employer designates the contributions as Qualified
Matching Contributions or Safe Harbor Matching Contributions which contributions shall be allocated to a Participant’s 401(k) Employer Account. 
  

 - 27 - 

 Section 5.4 Limitations on Allocations. Notwithstanding any other
provision of the Plan, except for Section 4.2(c), for each Plan Year, the aggregate “annual addition”, as defined below in Section 5.6, allocated to a Participant’s Accounts under the Plan and to the Participant’s
accounts in all other defined contribution plans maintained by the Employer and all Related Employers, except that “more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in section 1563(a)(1)
of the Code, shall not exceed the lesser of (i) $40,000 (as adjusted for increases in the cost-of-living pursuant to section 415(d) of the Code) and (ii) 100% of the Participant’s Compensation for such Plan Year; provided, however,
that the limitation described in clause (ii) shall not apply to contributions for medical benefits (within the meaning of section 401(h) or 419A(f)(2) of the Code) which are otherwise treated as annual additions. 

Section 5.5 Excess Amounts. (a) Determination of Excess Amounts. If the amount to be allocated to a
Participant’s Accounts pursuant to this Article 5 for a Plan Year would exceed the limitations set forth in this Section, the excess amount will be deemed to consist of the annual additions last allocated, except that annual additions
attributable to a “simplified employee pension plan” (as defined in section 408(k) of the Code) will be deemed to have been allocated first, followed by annual additions to a welfare benefit fund (as defined in section 419(e) of the Code)
or an “individual medical account” (as defined in section 415(l) of the Code), regardless of the actual allocation date. If the excess amount was allocated to a Participant’s Accounts 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 (i) and (ii) below: 

(i) the total excess amount allocated as of such date, and 

(ii) the ratio of (x) the annual additions allocated to the Participant’s Accounts for the Plan Year as of such
date under this Plan to (y) the total annual additions allocated to the Participant’s Accounts for the Plan Year under this Plan and all the other defined contribution plans. 

(b) Disposal of Excess Amount. Unless the Employer specifies another method for limiting the aggregate annual additions in the
Adoption Agreement, if the amount to be allocated to a Participant’s Accounts pursuant to this Article 5 for a Plan Year would exceed the limitations set forth in Section 5.4, (i) any Post-Tax Employee Contributions (plus any earnings
allocable thereto) for such Plan Year up to the amount of the excess shall be refunded to the Participant, and (ii) if such refund is less than such excess, any Elective Contributions (plus any earnings allocable thereto) for such Plan Year up
to the amount of the remaining excess shall be refunded to the Participant, first with respect to Roth 401(k) Contributions and then with respect to Pre-Tax Elective Contributions, and (iii) if such refund is less than such remaining excess,
the amount otherwise to be allocated first to the Participant’s Roth 401(k) Contribution Account and then to the Participant’s 401(k) Salary Deferral Account shall be reduced by the balance of such excess. If further reductions are
necessary, the amount otherwise allocable to the Participant’s other Accounts shall be reduced to the extent necessary to comply with such limitation and used to reduce Employer contributions for the next Plan Year. If as a result of a
reasonable error in estimating a Participant’s compensation or under other limited facts and circumstances as determined by the Commissioner of Internal Revenue, the annual additions to a Participant’s Accounts exceed the limitations set
forth above for any Plan Year and the excess 
  

 - 28 - 

 
contribution cannot be returned to the Employer or the Participant, the amount of annual additions in excess of such limitations shall be held in a segregated suspense account which shall be
invested but shall not be credited or debited with its own gains or losses and shall not share in gains or losses of the Trust, and which shall be treated in the succeeding Plan Year as an Employer contribution, thereby reducing amounts actually
contributed by the Employer for such year. The balance, if any, in such suspense account shall be returned to the Employer upon termination of the Plan only if the allocation upon Plan termination of such amount to Participants would cause all
Participants to receive annual additions in excess of the limitations of section 415 of the Code. 
 Section 5.6
Definitions. For purposes of this Article, the “annual additions” for a Plan Year to a Participant’s Accounts under this Plan and under any other defined contribution plans maintained by an Employer is the sum during such Plan
Year of: 
 (i) the amount of the allocations made to such Participant’s Accounts, 

(ii) the amount of all other employer contributions (within the meaning of section 415(c) of the Code) and forfeitures, if
any, allocated to such Participant’s accounts under all other defined contribution plans maintained by the Employer, 

(iii) the amount of contributions by the Participant to any such plan (but excluding any rollover contribution made to any
such plan), 
 (iv) amounts allocated on behalf of the Participant to any “individual medical account”
(as defined in section 415(l) of the Code) which is part of a pension or annuity plan maintained by the employer; 

(v) the 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 12.1(c)) under a welfare benefit fund (as defined in section 419(e) of the Code) maintained by the
employer, and 
 (vi) amounts allocated under a “simplified employee pension plan” (as defined in
section 408(k) of the Code). 
 For purposes of this Article 5, the term “defined contribution plan” shall have the meaning set forth
in section 415(k) of the Code. 
 ARTICLE 6 

DISTRIBUTIONS UPON TERMINATION OF SERVICE 

Section 6.1 Distributions Upon Termination of Service. (a) Termination of Service under Circumstances
Entitling Participant to Full Distribution of His or Her Accounts. A Participant or Beneficiary, as the case may be, shall be entitled to receive the entire balance of the Participant’s Accounts if such Participant’s Service terminates
under any of the following circumstances: 
 (1) on or after the Participant’s attainment of Normal Retirement Age;

  

 - 29 - 

 (2) on account of the Participant’s death or Disability; or 

(3) after the Participant has completed the number of years of Service specified in the vesting schedule elected by the Employer in the
Adoption Agreement entitling the Participant to 100% of his or her Employer Account and Matching Contribution Account. 
 (b)
Termination of Service under Circumstances Resulting in Partial Forfeiture of the Participant’s Account Balance. If a Participant’s Service terminates under circumstances other than those set forth in subsection (a), then the
Participant shall be entitled to receive the entire balance of such Participant’s Post-Tax Employee Contribution Account, Roth 401(k) Contribution Account, 401(k) Salary Deferral Account, 401(k) Employer Account and Rollover Account plus a
percentage of the balance of his or her Employer Account and Matching Contribution Account, which percentage shall be determined by reference to the number of the Participant’s years of Service at the date of the Participant’s termination
of Service in accordance with one of the following schedules as specified in the Adoption Agreement: 
  

										
	 Years of Service
	  	Schedule A	 	 	Schedule B	 	 	Schedule C	 
	 Less than one year
	  	0	% 	 	0	% 	 	0	% 
	 One year but less than two years
	  	0	% 	 	0	% 	 	0	% 
	 Two years but less than three years
	  	100	% 	 	20	% 	 	0	% 
	 Three years but less than four years
	  	100	% 	 	40	% 	 	100	% 
	 Four years but less than five years
	  	100	% 	 	60	% 	 	100	% 
	 Five years but less than six years
	  	100	% 	 	80	% 	 	100	% 
	 Six years or more
	  	100	% 	 	100	% 	 	100	% 

 Schedule
D: A schedule that, when compared with Schedule A, B or C, provides for a Vested Portion that is at every point in time equal to or greater than the Vested Portion prescribed under Schedule A, B or C, whichever is selected for
comparison. 
 Schedule E: Full and immediate vesting at all times. Notwithstanding any election by the Employer in the
Adoption Agreement, Schedule E shall be applied to each SIMPLE Plan. 
 The balance of the Participant’s Employer Account
and Matching Contribution Account shall be charged to such account and forfeited. Such forfeiture shall occur as of the earlier of the Participant’s receipt of the Vested Portion or the completion of a Period of Severance of at least five
(5) years. If such Participant is reemployed prior to incurring five (5) consecutive Break in Service Years, such forfeiture shall be reinstated as prescribed in Section 8.3(b). The forfeiture shall be calculated on the basis of the
Vested Portion and the value of the 
  

 - 30 - 

 
Accounts on the first Business Day of the first calendar month on or after the later of (i) the date the forfeiture occurs or (ii) the date of Notice to the Trustee of the forfeiture,
provided, that the later of these two events occurs in the first 15 days of a month; otherwise the amount shall be calculated as of the first Business Day of the second calendar month following the later of the two events. 

Subject to the limitations of Article 5, amounts forfeited by Participants during any Plan Year, together with earnings on such amounts
after forfeiture, shall be invested in the Investment Option designated by the Employer in the Adoption Agreement for this purpose until reallocated in accordance with this Section and Section 8.3(b). Once a forfeiture has occurred, it shall be
reallocated among eligible Participants or used to reduce Employer contributions as elected by the Employer in the Adoption Agreement. However, any forfeitures arising under a Defined Contribution Pension Plan or a Target Benefit Plan must be used
to reduce Employer contributions for the following Plan Year. 
 Forfeitures arising under Section 4.2(e) shall also be
reallocated in accordance with this Section, except that such forfeitures shall not be reallocated to the Accounts of Participants who at that time are Highly Compensated Employees. 

Section 6.2 Time and Form of Distribution upon Termination of Service. (a) Form of Distribution. Subject
to Section 6.3, any distribution to which a Participant or Beneficiary, as the case may be, becomes entitled upon termination of Service shall be distributed by whichever of the following forms of distribution the Participant or Beneficiary, as
the case may be, elects: 
 (1) By payment in a single lump sum equal to the Participant’s Vested Portion or
such lesser amount specified by the Participant. 
 (2) By payment in a series of substantially equal monthly,
quarterly, semi-annual or annual installment payments, such that the period of payment is projected as of the date of the first payment to be a period of at least 36 months. Such level payments shall continue until the Participant’s Vested
Portion is exhausted with the final payment being equal to the Participant’s remaining balance of his or her Vested Portion. 

(3) By payment in a series of monthly, quarterly, semi-annual or annual installment payments made over a specified period
of at least 36 months duration designated by the Participant. The amount applied to provide payment in this form shall be invested in the Investment Option(s) designated by the Participant and the amount of each payment shall be determined by
dividing the Participant’s Vested Portion invested in such Investment Option(s) by the number of installments remaining to be paid in the payment period designated by the Participant, so that the Participant’s Vested Portion is exhausted
as of the end of such period. 
  

 - 31 - 

 (4) With respect only to (i) an Employer Plan which is not a Profit
Sharing Plan and (ii) the portion of a Profit Sharing Plan attributable to a transfer of assets from another Qualified Plan that has been subject to the survivor annuity requirements of section 401(a)(11) and 417 of the Code, by payment as a
fixed or variable annuity. The forms of annuity available on a fixed or variable basis shall be the Life Annuity, the Life Annuity-Period Certain, the Joint and Survivor Annuity and the Joint and Survivor Annuity-Period Certain. The forms of annuity
available only on a fixed basis shall be the Qualified Joint and Survivor Annuity and the Cash Refund Annuity. Any annuity contract under which a Participant’s Vested Portion is distributed shall be nontransferable and shall comply with the
requirements of the Plan. 
 A Participant may elect to receive installment payments under paragraph (2) or (3) of
this subsection (a) but not under both paragraphs simultaneously. A Participant who elects level installment payments under paragraph (2) may at a later date change that election (subject to Sections 6.2(b)(2) and 6.3) (i) to
increase or decrease the amount of each payment (provided that after such change the projected payment period calculated as of the date payments first began shall not be less than 36 months) or (ii) to request payment of all or any portion of
the balance of his or her Vested Portion in a single sum. A Participant who elects installment payments under subsection (3) may at a later date change that election (subject to Sections 6.2(b)(2) and 6.3) (i) to increase or decrease,
but not to less than 36 months, the specified period of the installment payments or (ii) to request payment of all or any portion of the balance of his or her Vested Portion in a single sum. A change in benefit election shall be effective in
accordance with the rules established by the Trustee. No more than one benefit change shall be permitted in any calendar year. 

Distributions shall be made first from the Participant’s 401(k) Salary Deferral Account, as applicable, until exhausted and then
from the Participant’s Roth 401(k) Contribution Account. 
 (b) Time of Distribution. A Participant may elect to
receive a distribution of his or her Vested Portion upon his or her termination of Service, subject to the rules of this Section 6.2(b). 

(1) In General. Unless the Participant elects otherwise, distribution of a Participant’s Vested Portion shall
begin no later than 60 days after the end of the Plan Year which contains the latest of the Participant’s (i) 65th birthday, (ii) termination of Service and (iii) 10th anniversary of the date he or she commenced participation in
the Employer Plan. 
 (2) Required Minimum Distributions. Notwithstanding any provision of the Plan to the
contrary and subject to the Qualified Joint and Survivor Annuity requirements of Section 6.3, all distributions shall be made in accordance with section 401(a)(9) of the Code and the Income Tax Regulations promulgated thereunder, including the
minimum distribution incidental death benefit requirement thereof. 
  

 - 32 - 

 (A) Timing of Required Minimum Distributions / In General. As of the
first distribution calendar year (as defined in Section 6.2(b)(2)(F) below), distributions to a Participant, if not made in a single lump-sum, shall only be made over (i) the life of the Participant, (ii) the joint lives of the
Participant and a designated beneficiary (as defined in Section 6.2(b)(2)(F) below), (iii) a period certain not extending beyond the life expectancy of the Participant or (iv) a period certain not extending beyond the joint life and
last survivor expectancy of the Participant and a designated beneficiary. A Participant’s entire Vested Portion shall be distributed, or begin to be distributed, to the Participant no later that the Participant’s required beginning date
(as defined in Section 6.2(b)(2)(F) below). Unless the Participant’s Vested Portion is distributed in the form of an annuity purchased from an insurance company or in a single lump sum on or before the required beginning date, as of the
first distribution calendar year distributions shall be made in accordance with Section 6.2(b)(2)(C) through (E) below. If the Participant’s Vested Portion 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 Income Tax Regulations promulgated thereunder. 

(B) Timing of Required Minimum Distributions / Death of Participant Before Distributions
Begin. If a Participant dies before distributions begin, distributions shall begin not later than December 31 of the calendar year immediately following the calendar year of the Participant’s death, except that (i) if the
Participant’s surviving spouse is the Participant’s sole designated beneficiary, distribution may be deferred until December 31 of the calendar year in which the Participant would have attained age
70 1/2 had he or she survived, if later, and
(ii) if there is no designated beneficiary as of September 30 of the year following the year of the Participant’s death, or if the Participant’s designated beneficiary irrevocably elects by September 30 of the year following
the year of the Participant’s death (or, if the Participant’s spouse is the Participant’s sole designated beneficiary, by the earlier of September 30 of (1) the later of (x) the calendar year after the year of the
Participant’s death and (y) the calendar year in which the Participant would have attained age
70 1/2 and (2) the calendar year containing the
fifth anniversary of the Participant’s death) distributions shall begin and be completed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. If the Participant’s surviving spouse is
the Participant’s sole designated beneficiary and the surviving spouse dies after the Participant but before distributions to such surviving spouse are required to begin, the preceding sentence, except for provision (i), shall apply as if the
surviving spouse were the Participant. Distributions are considered to begin on the 
  

 - 33 - 

 
Participant’s required beginning date; provided, however, that if the preceding sentence applies, distributions are considered to begin on the date distributions are required
to begin in accordance with this Section 6.2(b)(2)(B). For purposes of Sections 6.2(b)(2)(B), (D) and (E), distributions under an annuity purchased from an insurance company are considered to begin on the date such distributions actually
begin if such distributions irrevocably begin to the Participant before the Participant’s required beginning date (or to the Participant’s surviving spouse before the date distributions are required to begin in accordance with this
Section 6.2(b)(2)(B)). 
 (C) Amount of Required Minimum Distributions During Participant’s
Lifetime. During a Participant’s lifetime, beginning with the first distribution calendar year and continuing through the distribution calendar year that includes the Participant’s date of death, the minimum amount that shall be
distributed for each distribution calendar year is the lesser of (i) the quotient obtained by dividing the Participant’s account balance (as defined in Section 6.2(b)(2)(F) below) by the distribution period in the Uniform Lifetime
Table set forth in section 1.401(a)(9)-9, Q&A-2, of the Income Tax Regulations, using the Participant’s age as of the Participant’s birthday in the distribution calendar year and (ii) if the Participant’s surviving spouse is
the Participant’s sole designated beneficiary, the quotient obtained by dividing the Participant’s account balance by the number in the Joint and Last Survivor Table set forth in section 1.401(a)(9)-9, Q&A-3, of the Income Tax
Regulations, using the Participant’s and the spouse’s attained ages as of the Participant’s and spouse’s birthdays in the distribution calendar year. 

(D) Amount of Required Minimum Distributions After Participant’s Death / Death On or After Date Distributions
Begin. If the Participant dies on or after the date distributions begin, the minimum amount that shall be distributed for each distribution calendar year after the year of the Participant’s death is the quotient obtained by dividing the
Participant’s account balance by the longer of the remaining life expectancy of (i) the Participant, using the age of the Participant in the year of death, reduced by one for each subsequent year, and (ii) the Participant’s
designated beneficiary, using the age of the designated beneficiary in the year following the year of the Participant’s death, reduced by one for each subsequent year. However, if the Participant’s surviving spouse is the
Participant’s sole designated beneficiary, the remaining life expectancy of the surviving spouse is calculated (i) for each distribution calendar year after the year of the Participant’s death, using the surviving spouse’s age as
of the 
  

 - 34 - 

 
spouse’s birthday in that year and (ii) for each distribution calendar year after the year of the surviving spouse’s death, using the age of the surviving spouse as of the
spouse’s birthday in the calendar year of the spouse’s death, reduced by one for each subsequent calendar year. If there is no designated beneficiary as of September 30 of the year after the year of the Participant’s death, the
minimum amount that shall be distributed for each distribution calendar year after the year of the Participant’s death is the quotient obtained by dividing the Participant’s account balance by the Participant’s remaining life
expectancy calculated using the age of the Participant in the year of death, reduced by one for each subsequent year. 

(E) Amount of Required Minimum Distributions After Participant’s Death / Death Before Date Distributions
Begin. If a Participant dies before the date distributions begin, the minimum amount that shall be distributed for each distribution calendar year after the year of the Participant’s death is the quotient obtained by dividing the
Participant’s account balance by the remaining life expectancy of the Participant’s designated beneficiary, determined as provided in Section 6.2(b)(2)(D) above. If there is no designated beneficiary as of September 30 of the
year following the year of the Participant’s death, distribution of the Participant’s entire Vested Portion shall be completed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. If
the Participant’s surviving spouse is the sole designated beneficiary, and the surviving spouse dies before distributions are required to begin to such surviving spouse under Section 6.2(b)(2)(B), this Section 6.2(b)(2)(E) shall apply
as if the surviving spouse were the Participant. 
 (F) Definitions. For purposes of this
Section 6.2(b)(2), the following definitions shall apply. 
 (i) Account balance shall mean the
balance of the Participant’s Vested Portion as of the last Valuation Date in the calendar year immediately preceding the distribution calendar year (the “valuation calendar year”), adjusted for contributions, forfeitures and
distributions made in the valuation calendar year after such Valuation Date. A Participant’s account balance for the valuation calendar year includes any amounts rolled over or transferred to the Plan either in the valuation calendar year or in
the distribution calendar year if distributed or transferred in the valuation calendar year. 
  

 - 35 - 

 (ii) Designated beneficiary shall mean the individual who is
designated by the Participant (or the Participant’s surviving spouse) as the Beneficiary of the Participant’s Vested Portion and who is the designated beneficiary under section 401(a)(9) of the Code and section 1.401(a)(9)-4 of the Income
Tax Regulations. 
 (iii) Distribution calendar year shall mean a calendar year for which a minimum
distribution is required. For distributions beginning before the Participant’s death, the first distribution calendar year is the calendar year immediately preceding the calendar year which contains the Participant’s required beginning
date. For distributions beginning after the Participant’s death, the first distribution calendar year is the calendar year in which distributions are required to begin under Section 6.2(b)(2)(B) above. The required minimum distribution
shall be made on or before the Participant’s required beginning date for the Participant’s first distribution calendar year and by December 31 for all other distribution calendar years. 

(iv) Life expectancy shall mean the life expectancy as computed by use of the Single Life Table in section
1.401(a)(9)-9, Q&A-1, of the Income Tax Regulations. 
 (v) Required beginning
date shall mean April 1 of the calendar year following the later of the calendar year in which the Participant attains age
70 1/2 and the calendar year in which the
Participant terminates Service; provided, however, that required beginning date shall mean April 1 of the calendar year in which the Participant attains age
70 1/2 in the case of a 5%-owner. A Participant is
treated as a 5%-owner for purposes of this Section if such Participant is a 5%-owner as defined in section 416(i) of the Code (determined in accordance with section 416 but without regard to whether the Employer Plan is Top-Heavy) at any time during
the Plan Year ending with or within the calendar year in which such owner attains age
70 1/2. Once distributions have begun to a 5%-owner
under this Section 6.2(b)(2), they must continue to be distributed, even if the Participant ceases to be a 5%-owner in a subsequent year. 

(G) TEFRA Section 242(b)(2) Elections. Notwithstanding the other requirements of this Section 6.2(b)(2)
and subject to the Qualified Joint and Survivor Annuity requirements of Section 6.3, distribution on behalf of any 

 

 - 36 - 

 
Participant, including a 5%-owner, who has made a designation under section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act of 1982 (a “section 242(b)(2) election”) shall be
made in accordance with the following requirements (regardless of when such distribution begins): (i) the distribution by the Plan is one which would not have disqualified the Plan under section 401(a)(9) of the Code in effect prior to
amendment by the Deficit Reduction Act of 1984; (ii) the distribution is in accordance with a method of distribution designated by the Participant whose Vested Portion is being distributed or, if applicable, by the Beneficiary of such
Participant; (iii) such designation was in writing, signed by the Participant or, if applicable, the Beneficiary, and made before January 1, 1984; (iv) the Participant had accrued a benefit under the Plan as of December 31, 1983;
and (v) the method of distribution designated by the Participant or, if applicable, the Beneficiary, specifies the time at which distribution shall begin, the period over which distribution shall be made, and in the case of any distribution
upon the Participant’s death, the Beneficiaries of the Participant listed in order of priority. 
 A
distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described in the preceding sentence with respect to the distributions to be made upon the death of the
Participant. For any distribution which begins before January 1, 1984, but continues after December 31, 1983, the Participant, or the Beneficiary, to whom such distribution is being made, shall be presumed to have designated the method of
distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements of provisions (i) through (v) above. 

If a designation is revoked, any subsequent distribution must satisfy the requirements of section 401(a)(9) of the Code
and the Income Tax Regulations promulgated thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the Plan 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 Income Tax Regulations promulgated 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. 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 
  

 - 37 - 

 
designation shall 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 section 1.401(a)(9)-8, Q&A-14 and Q&A-15, of
the Income Tax Regulations, shall apply. 
 The failure of a Participant (and spouse, if applicable) to consent to a
distribution when immediately distributable, within the meaning of Section 6.1, shall be deemed to be an election to defer commencement of payment of any benefit sufficient to satisfy this Section. 

(c) Small Benefits Payable in Lump Sum. Notwithstanding any provision of the Plan to the contrary but subject to the Adoption
Agreement, if upon termination of employment or as of the end of any Plan Year thereafter, the Participant’s Vested Portion (including any amount attributable to Rollover Contributions) does not exceed $5,000 (or such other amount prescribed by
section 411(a)(11) of the Code), such amount shall be paid in a single lump sum payment as soon as administratively practicable after the end of each Plan Year; provided, however, that if a Participant’s Vested Portion (including any amount
attributable to Rollover Contributions) exceeds $1,000, and the Participant does not elect (i) to receive such distribution directly or (ii) to have such distribution transferred in a direct rollover pursuant to Section 6.6, then the
Trustee shall pay the distribution in a direct rollover to an individual retirement plan designated by the Trustee (an “Automatic Rollover”). The Automatic Rollover provisions of this paragraph shall not apply to distributions pursuant to
this Section 6.2(c) made to a Beneficiary or an alternate payee under a qualified domestic relations order, as defined in section 414(p) of the Code. 

Section 6.3 Applicability of Annuity Rules to Employer Plan. (a) Inapplicability of Annuity Rules. The
annuity provisions of this Article shall not apply to any Employer Plan that is a Profit Sharing Plan and complies with the following provisions: 

(1) The Employer Plan may not accept a transfer of assets from any Qualified Plan that has been subject to the survivor
annuity requirements of sections 401(a)(11) and 417 of the Code. 
 (2) Each Participant’s sole Beneficiary
shall be his or her surviving spouse, unless (i) the spouse consents to the naming of a different or additional Beneficiary in a manner that satisfies the rules of subsection (b) for spousal consent to a Participant’s waiver of the
Qualified Joint and Survivor Annuity (or one of the circumstances in which no such consent is required applies). 

(3) In the case of a Participant who does not elect any distribution to which such Participant becomes entitled upon
termination of Service under Section 6.2(a), distribution shall be made to such Participant by payment in a lump sum pursuant to paragraph (1) of such Section. 
  

 - 38 - 

 (b) Application of Annuity Rules. This subsection (b) shall apply to any
Employer Plan that is not a Profit Sharing Plan and to any portion of a Profit Sharing Plan attributable to a transfer of assets from a Qualified Plan that has been subject to the survivor annuity requirements of sections 401(a)(11) and 417 of the
Code. 
 (1) Additional Forms of Distribution. The annuity forms of distribution described in
Section 6.2(a)(4) shall apply. 
 (2) Automatic Annuities. If a married Participant is eligible to
receive benefits under this Article, his or her Vested Portion shall be paid in the form of a Qualified Joint and Survivor Annuity (QJSA) unless he or she elects otherwise pursuant to paragraph (4) of this subsection (b). If an unmarried
Participant is eligible to receive benefits under this Article, the Participant’s Vested Portion shall be paid in the form of a Life Annuity unless he or she elects otherwise. 

(3) Qualified Pre-Retirement Survivor Annuity (QPSA). If the Participant is married and dies prior to his or her
Annuity Starting Date, then such Participant’s Vested Portion shall be paid in the form of a Life Annuity providing for payment over the lifetime of the Participant’s surviving spouse (unless the Participant elected that 50%, rather than
100%, of his or her Vested Portion be applied to provide his or her spouse with a survivor annuity.) Notwithstanding the foregoing, the Participant’s surviving spouse may elect, in the time and manner prescribed by the Trustee, to receive
payment of the Participant’s Vested Portion in any other form described in Section 6.2(a) in lieu of a Life Annuity. 

(4) Notice to Participants of Availability of Election. 

(A) QPSA. The Trustee shall provide each Participant by mail or personal delivery within the period beginning on
the first day of the Plan Year in which the Participant attains age 32 and ending with the close of the Plan Year in which the Participant attains age 35, a written notice with a general explanation of the automatic QPSA annuity form applicable to
the Participant in such manner as would be comparable to an explanation provided for meeting the requirements of subsection (B) below applicable to the QJSA. 

(B) QJSA. No less than 30 days (or such shorter period as may be permitted by regulations promulgated by the U.S.
Department of Treasury, and as determined by the Trustee) and no more than 90 days before the Annuity Starting Date, the Trustee shall give the Participant by mail or personal delivery written notice with a general description of the automatic QJSA
annuity form applicable to such Participant, a general description of the circumstances under which such annuity will be purchased and general information on the amount of each payment under a typical annuity. Such notice also shall advise the
Participant that, upon written request to the Trustee prior to the end of his or her election period, the Participant shall be given a written explanation in nontechnical 

 

 - 39 - 

 
language of the terms and conditions of the annuity, of other methods of distribution available pursuant to Section 6.2(a) and the amount of each payment that he or she would be entitled to
receive under such an annuity or under the other methods of distribution. Such explanation shall be mailed or personally delivered to the Participant within 30 days from the date the Participant’s written request is received by the Trustee and
the Participant’s election period shall end no earlier than 90 days after such explanation is so mailed or delivered. Notwithstanding this subsection (b)(4), a Participant may elect, with the applicable spousal consent as provided in subsection
(b)(5) below, to waive the requirement that the written notice be provided no less than 30 days before the Annuity Starting Date provided that the Annuity Starting Date is more than 7 days after the written notice is provided. 

(5) Election and Waiver Procedures. A Participant may elect, by Notice to the Trustee at any time within the 90-day
period ending on the Annuity Starting Date, to revoke the automatic QJSA annuity form under subsection (b)(2). A Participant may also elect, by Notice to the Trustee at any time beginning on the first day of the Plan Year in which the Participant
attains age 35 and ending of the date of the Participant’s death, to revoke the automatic QPSA annuity form under subsection (b)(3); provided, however, that if the Participant terminates employment prior to the first day of the Plan Year in
which age 35 is attained, such election period shall begin on the date of termination of employment. Any revocation made pursuant to this subsection (b)(5) shall be made by delivering a Notice to the Trustee describing the election, change or
revocation on a form provided by the Trustee; provided however, that if the Participant has been married for the one-year period ending on his or her Annuity Starting Date, and as a result of such revocation, the Participant’s
spouse would not be entitled to receive the QPSA or a survivor’s benefit at least equal to that provided by the QJSA, such election shall not be effective unless it shall have been consented to, at the time of such election, revocation or
change, in writing by the Participant’s spouse and such consent acknowledges the effect of such revocation and is witnessed by either a Plan representative or a notary public, or it is established to the satisfaction of the Employer that such
consent cannot be obtained because the Participant’s spouse cannot be located or such other circumstances as may be prescribed in Income Tax Regulations. Any consent by a spouse (or establishment that such consent cannot be obtained) shall be
effective only with respect to such spouse. 
 Section 6.4 Designation of Beneficiary. (a) General. Each
Participant shall have the right to designate a Beneficiary or Beneficiaries (who may be designated contingently or successively and who may be an entity other than a natural person) to receive any distribution to be made under this Article upon the
death of such Participant, provided, however, that no such designation shall be effective if the Participant was married on the date of the Participant’s death unless it satisfies the conditions of Section 6.3(b) for spousal
consent. The marriage of a Participant shall be deemed to revoke the Participant’s prior designation of a Beneficiary and, unless otherwise specified in a qualified domestic relations order, a divorce shall be deemed to

  

 - 40 - 

 
revoke any prior designation of the Participant’s divorced spouse as Beneficiary if written evidence of such marriage or divorce shall be received by the Employer before distribution shall
have been made in accordance with such designation. Subject to this subsection (a), a Participant may from time to time, without the consent of any Beneficiary, change or cancel any such designation. Such designation and each change therein shall be
made in the form prescribed by the Employer and shall be filed with the Employer. 
 (b) Absence of Effective Beneficiary
Designation. If (i) no Beneficiary has been effectively designated by a deceased Participant, (ii) the designation is not effective pursuant to the proviso contained in the first sentence to subsection (a) of this Section, or
(iii) the designated Beneficiary has predeceased the Participant, any undistributed balance of the deceased Participant’s Vested Portion shall be distributed by the Trustee at the direction of the Employer (a) to the surviving spouse
of such deceased Participant, if any, or (b) if there shall be no surviving spouse, to the surviving children of such deceased Participant and children of deceased children, if any, in equal shares, or (c) if there shall be no surviving
spouse or surviving children, the parents of the deceased Participant in equal shares, or (d) if there shall be no surviving parents, to the surviving siblings of the Participant, if any, in equal shares or (e) if there shall be no
surviving siblings, to the executor or administrator of the estate of such deceased Participant. 
 (c) Missing Person.
If within a period of three (3) years following the death or termination of employment of any Participant, the Employer, in the exercise of reasonable diligence, has been unable to locate the person or persons entitled to benefits under this
Article 6, then the rights of such person or persons shall be forfeited; provided, however, that the Employer shall reinstate and pay to such person or persons the amount of the benefits so forfeited upon a claim for such benefits made by such
person or persons. The amount to be reinstated shall be obtained from the total amount that shall have been forfeited pursuant to this subsection (c) during the Plan year that the claim for current forfeited benefit is made, or if such amount
is insufficient, from the amounts forfeited pursuant to Sections 4.2(e) and 6.1(b). If the amount to be reinstated exceeds the amount of such forfeitures, then the Employer in respect of whose Employee the claim for forfeited benefits is made shall
make a contribution in an amount equal to the remainder of such excess. Any such contribution shall be made without regard to whether or not the limitations set forth in Section 5.4 will be exceeded by such contribution. 

Section 6.5 Distributions to Minor and Disabled Distributees. Any distribution under this Article which is payable to
a Participant or Beneficiary who is a minor or to a Participant or Beneficiary who, in the opinion of the Employer, is unable to manage his or her affairs by reason of illness or mental incompetency may be made to or for the benefit of any such
Participant or Beneficiary in such of the following ways as the Employer shall direct: (a) to the legal representative of any such Participant or Beneficiary, (b) to a custodian under a Uniform Gifts to Minors Act for any such minor
Beneficiary, or (c) pursuant to a court order, to some near relative of any such Participant or Beneficiary to be used for the latter’s benefit. Neither the Employer nor the Trustee shall be required to see to the application by any third
party of any distribution made to or for the benefit of a Participant or Beneficiary pursuant to this Section. 
  

 - 41 - 

 Section 6.6 Direct Rollover Option. In the case of a distribution
(excluding any amount offset against the Participant’s Accounts to repay the outstanding balance of any unpaid loan) that is an “eligible rollover distribution,” a distributee may elect that all or any portion of such distribution to
which he or she is entitled shall be directly transferred from the Plan to an “eligible retirement plan.” For purposes of this Section, the term “eligible rollover distribution” shall mean any distribution to a distributee of all
or any portion of the balance to the credit of such distributee in a qualified trust; except that such term shall not include (i) any distribution which is one of a series of substantially equal periodic payments (not less frequently than
annually) made (a) for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s designated Beneficiary or (b) for a specified period of 10 years or more,
(ii) any distribution to the extent such distribution is required under section 401(a)(9) of the Code, (iii) any hardship distribution or (iv) the portion of any other distribution that is not includible in gross income (determined
without regard to the exclusion for net unrealized appreciation with respect to employer securities). The term “eligible retirement plan” shall mean (i) an individual retirement account or annuity described in section 408 of the Code,
(ii) another retirement plan qualified under section 401(a) of the Code (the terms of which permit the acceptance of rollover distributions), (iii) an annuity plan described in section 403(a) of the Code, (iv) an annuity contract
described in section 403(b) of the Code or (v) 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 separately account for amounts transferred into such plan from the Plan; provided, however, that (i) in the case of any eligible rollover distribution from the Participant’s Post-Tax Employee Contribution Account, the
term “eligible retirement plan” shall mean only an individual retirement account or annuity described in section 408(a) or (b) of the Code, or a qualified defined contribution plan described in section 401(a) or 403(a) of the Code
that agrees to account separately for amounts directly transferred into such plan from the Plan, 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 and (ii) in the case of any eligible rollover distribution from the Participant’s Roth 401(k) Contribution Account, the term “eligible retirement plan” shall mean only an “applicable retirement plan”
(within the meaning of section 402A(e)(1) of the Code) which accounts for designated Roth contributions (as defined in section 402A of the Code) or a Roth IRA described in section 408A of the Code. The term “distributee” shall mean
(i) a Participant, (ii) an alternate payee (within the meaning of section 414(p)(8) of the Code) with respect to a Participant under a qualified domestic relations order or (iii) a surviving spouse of a Participant. 

ARTICLE 7 

LOANS AND IN-SERVICE WITHDRAWALS 

Section 7.1 Loans. An Employer may elect to permit Participants and former Participants who are other parties in
interest (within the meaning of section 3(14) of ERISA) to borrow from the Vested Portion of their Accounts. Upon the completed and signed application of a potential borrower on a form provided by and submitted to the Employer, the Employer, in its
discretion as Plan Administrator, may grant a loan or loans to the individual (and shall then direct the Trustee to make payment accordingly) upon the satisfaction of the following specific conditions (and such additional rules, which shall not be
inconsistent with this Section, as State Street or the Employer may from time to time establish): 
 (a) Nondiscriminatory
Availability. Loans must be made available to all Participants and other parties in interest (within the meaning of section 3(14) of ERISA) on a reasonably equivalent basis. 

 

 - 42 - 

 (b) Reasonable Interest Rate. Each new or renewed loan must bear a reasonable rate of
interest commensurate with the interest rates charged by persons in the business of lending money for commercial loans that would be made under similar circumstances as determined by the Trustee at the time the loan is approved. 

(c) Use of Accounts as Security. Each loan shall be adequately secured by assignment of a portion of the borrower’s Accounts
in an amount equal to the principal amount of the loan. 
 (d) Certain Loans Prohibited. The Employer may not permit a
loan under the Employer Plan that would constitute a prohibited transaction (within the meaning of section 4975 of the Code). 

(e) Limits on Number and Amount of Loans. No loan shall be approved for an amount less than $1,000. No person may have more than
two (2) loans under the Plan in any single Plan Year, nor more than five (5) outstanding loans under the Plan at any particular time. In addition, a borrower’s loans outstanding at any time (under the Employer Plan and under all
Qualified Plans of the Employer and any Related Employer) shall not exceed the lesser of (1) $50,000, reduced by the excess (if any) of (A) the highest outstanding balance of loans to the borrower from the Employer Plan during the one-year
period ending on the day before the date on which such loan was made over (B) the outstanding balance of loans to the borrower from the Employer Plan on the date on which such loan was made, or (2) one-half of the Vested Portion of the
borrower’s Accounts. 
 (f) Spousal Consent. To the extent the Annuity Rules of Section 6.3(b) apply to the
Accounts from which the proposed loan is to be made, a married Participant may not borrow from his or her Accounts unless his or her spouse has consented to the loan. Such consent must be given in writing, must acknowledge the effect of the loan and
must be witnessed before a notary public or a representative of the Employer Plan, during the 90-day period before the loan is secured. 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 loan is renegotiated, extended, renewed or otherwise revised. 

(g) Repayment of Loans; Maximum Term. All loans granted under the Employer Plan shall be evidenced by a legally enforceable
agreement in such form as is permissible by law and prescribed by the Trustee specifying the amount of the loan, with interest, the date of the loan and the repayment schedule of the loan agreed upon by the borrower and Employer. However,
(i) payments shall be amortized in substantially level payments over the term of the loan, (ii) payments shall be made no less frequently than quarterly, (iii) if payment by payroll deduction is not possible due to employment status
or is not required by the Employer, payments shall be made by personal check made to the order of the Trustee on or before the last Business Day of each payment period, (iv) notwithstanding the foregoing, loan repayments may be suspended during
any period of qualified military service (as defined in 
  

 - 43 - 

 
section 414(u)(5) of the Code) and (v) all loans shall be repaid within five (5) years unless used to acquire any dwelling unit which within a reasonable time (determined when the loan
is made) is to be used as the principal residence of the borrower as determined under section 1.121-1 of the Income Tax Regulations. 

(h) Default. The Employer, as Plan Administrator, hereby appoints the Trustee as its designee to determine whether and when a
default on any loan has occurred. In the event of a default in payment of either principal or interest due under the terms of any loan, the Trustee shall declare the full amount of the loan due and payable and may take any lawful action to remedy
the default. A default shall occur if any payment is not made by the end of the calendar quarter following the quarter in which the payment is not made. If a distributable event has occurred with respect to the applicable borrower, the
Trustee’s action to remedy a loan default may include set-off of the remaining balance of the loan against the borrower’s Accounts securing the loan. No default shall occur if any portion of a Participant’s Accounts is used as
repayment of the loan and taken into account for purposes of determining the amounts payable at the time of death or distribution pursuant to subsection (i) below. 

(i) Offset of Outstanding Loans Against Distributions. The portion of a Participant’s Accounts used as security for a loan
under this Section shall be taken into account for purposes of determining the amounts payable at the time of death or distribution, but only if that portion of the Participant’s Accounts is used as repayment of the loan. If less than 100% of
the Vested Portion of the Participant’s Accounts (determined without regard to the preceding sentence) is payable to the Participant’s Beneficiary, then the balance in the Accounts shall be adjusted by first reducing the Vested Portion by
the amount of the security used as repayment of the loan, and then determining the benefit payable to the Beneficiary. 
 (j)
Segregated Account to Be Maintained. A segregated investment account shall be established for each borrower who is granted any loan. The principal amount of each loan shall be credited to the segregated investment account. Earnings or changes
in market value of the Investment Options shall not be allocated to such segregated account, but shall instead be credited with the interest payments made by the borrower under the terms of each loan. Repayments of principal, along with any interest
paid on principal shall be charged against the segregated investment account and credited to the Investment Options as elected by the borrower under Section 7.1. 

(k) Source of Loans. The principal amount of each loan shall be taken from the Investment Option specified by the borrower for
this purpose (or pro rata from all relevant Investment Options, if so specified by the borrower). Subject to the borrower’s Investment Option election, the borrowed amount shall be taken from the borrower’s Accounts in the order
specified by the Trustee from time to time. In no event, however, may amounts be taken from any particular Investment Option in violation of (i) the Collective Trust, (ii) the Trust, (iii) any insurance contract in which Trust assets
are invested, or (iv) any contract(s) entered into between ABA/RF and State Street. 
  

 - 44 - 

 (l) Administration of Plan Loan Program. The Employer, as Plan Administrator, shall
be solely responsible for administering a Participant loan program established under this Section. As such, except as otherwise provided above, the Employer shall be responsible for determining, under this Section, all the terms and conditions of
the loans, including whether a Participant, Beneficiary or alternate payee is eligible for a loan, whether a loan request will be approved or denied, the amount of the loan and the terms of repayment. 

Section 7.2 Hardship Withdrawals. (a) 401(k) Hardship Withdrawals. If the Employer has elected to adopt
the 401(k) arrangement pursuant to Article 4 and has also elected in the Adoption Agreement to adopt the hardship-withdrawal feature of this Section, this Section shall apply. Subject to the spousal consent requirements of Section 6.3(b), if
applicable, a Participant who has not incurred a Disability may apply to withdraw from his or her 401(k) Salary Deferral Account and Roth 401(k) Contribution Account an amount required on account of a hardship necessary to satisfy an “immediate
and heavy financial need,” provided that the Participant lacks other available financial resources. Withdrawals shall be made first from the Participant’s 401(k) Salary Deferral Account, as applicable, until exhausted and then from the
Participant’s Roth 401(k) Contribution Account. A distribution shall be deemed to be made on account of an “immediate and heavy financial need” if the distribution is on account of (i) the purchase (excluding mortgage payments)
of a principal residence of the Participant; (ii) payment of tuition, room and board and related educational fees for the next 12 months of post-secondary education for the Participant, or his or her spouse, children or dependents (as defined
in section 152 of the Code, and effective January 1, 2005, without regard to sections 152(b)(1), (b)(2) and (d)(1)(B) of the Code); (iii) payment of expenses incurred for or necessary to obtain medical care that would be deductible under
section 213(d) of the Code (determined without regard to whether the expenses exceed 7.5% of adjusted gross income); (iv) the need to prevent either the eviction of the Participant from his or her principal residence or the foreclosure on the
mortgage on the Participant’s principal residence; (v) payment of burial or funeral expenses for the Participant’s deceased parent, spouse, children or dependents (as defined in section 152 of the Code, and effective January 1,
2005, without regard to section 152(d)(1)(B) of the Code); (vi) payment of expenses to repair damage to the Participant’s principal residence that would qualify as a casualty deduction (as determined under section 165 of the Code without
regard to whether the loss exceeds 10% of adjusted gross income); or (vii) such other deemed immediate and heavy financial needs designated by the Internal Revenue Service. 

If the value of the Participant’s 401(k) Salary Deferral Account at the time of the hardship withdrawal is less than its value as of
the last day of the last Plan Year ending before July 1, 1989, the Participant may withdraw from his or her 401(k) Employer Account an amount equal to the difference between (i) the value of the Participant’s 401(k) Salary Deferral
Account at the time of the hardship withdrawal and (ii) the value of the Participant’s 401(k) Salary Deferral Account as of the last day of the last Plan Year ending before July 1, 1989. However, the amount that can be distributed
cannot exceed the value of the combined assets in the Participant’s 401(k) Salary Deferral Account and 401(k) Employer Account. 

The amount that may be withdrawn because of hardship cannot exceed the lesser of (i) the aggregate contributions, less any amount
previously withdrawn, made by the Participant to his or her 401(k) Salary Deferral Account and Roth 401(k) Contribution Account, plus any earnings on such amounts allocable as of the last day of the last Plan Year ending before July 1, 1989 and
(ii) the amount required to satisfy the immediate and heavy financial need of the Participant (which may include any amounts necessary to pay any Federal, state or local income taxes or penalties reasonably anticipated to result from the
distribution). A distribution shall be deemed necessary to satisfy an immediate and heavy financial need of the Participant if all the following requirements are satisfied: 

(i) The Participant has obtained all distributions (including distributions of ESOP dividends under section 404(k) of the
Code), other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under the Employer Plan and all other plans maintained by the Employer. 

 

 - 45 - 

 (ii) The Participant’s Elective Contributions and Post-Tax Employee
Contributions to this Plan are suspended for 6 months under the Employer Plan, and for at least 6 months under other Qualified Plans and nonqualified plans of deferred compensation maintained by the Employer, after receipt of a hardship
distribution. 
 (b) Profit Sharing Plan Hardship Withdrawals. If the Employer has adopted a Profit Sharing Plan and has
elected in the Adoption Agreement to adopt the hardship-withdrawal feature of this Section, then this Section shall apply. An active Participant who has not incurred a Disability and whose Vested Portion of all Accounts is 100% may request a
withdrawal from his or her Employer Account and Matching Contribution Account. However, to be eligible to make such a withdrawal, the Participant must satisfy all the following conditions: 

(i) The Participant must first take all available withdrawals from his or her Post-Tax Employee Contribution Account under
Section 7.3. 
 (ii) The Participant must demonstrate that the withdrawal is necessary to satisfy an
“immediate and heavy financial need,” as defined in subsection (a). 
 (iii) The Participant must
demonstrate that the amount of the withdrawal does not exceed the amount of the immediate and heavy financial need (which may include any amounts necessary to pay any Federal, state or local income taxes or penalties reasonably anticipated to result
from the distribution) and that the immediate and heavy financial need cannot be relieved from other resources that are reasonably available to the Participant. 

(c) Withdrawal Requirements. The Employer, as Plan Administrator, shall receive a Participant’s application and determine
whether the applicable conditions for a withdrawal under this Section have been satisfied. If so, the Employer shall provide the appropriate information to the Trustee and shall direct the Trustee to make payment to the Participant of the approved
amount to be withdrawn. The effective date of the withdrawal shall be the first Business Day on or after the later of (i) receipt by the Trustee of Notice or (ii) the date specified in such Notice. Subject to rules adopted by the Trustee,
the Participant shall indicate the Investment Options from which each withdrawal is to be made and the dollar amount applicable to each Investment Option. As to each Investment Option specified (and in the order so specified), the withdrawn amount
shall be taken from the Participant’s Accounts in the order specified by the Trustee from time to time. In no event, however, may amounts be withdrawn from a particular Investment Option in violation of (i) the Collective Trust,
(ii) the 
  

 - 46 - 

 
Trust, (iii) any insurance contract in which Trust assets are invested, or (iv) any contract(s) entered into between ABA/RF and State Street. In addition, a withdrawal under this
Section shall be subject to restrictions set forth in the Trust and to rules established by the Trustee. Withdrawals under this Section shall be subject to the spousal consent requirements of Section 6.3(b), if applicable. 

Section 7.3 Other Withdrawals. (a) Withdrawals of Rollover or Post-Tax Employee Contributions. A
Participant may elect to receive a withdrawal in accordance with rules and procedures established by the Trustee from his or her Rollover Account or Post-Tax Employee Contribution Account by Notice to the Trustee. 

(b) Age-or Service-Based Withdrawals. An active Participant in a Profit Sharing Plan other than a SIMPLE Plan
who has not incurred a Disability may elect to receive a distribution of the Vested Portion of such Participant’s Accounts, other than the Participant’s 401(k) Salary Deferral Account, Roth 401(k) Contribution Account and 401(k) Employer
Account, upon attainment of the Normal Retirement Age specified by the Employer in the Adoption Agreement, provided that if no age is so specified, such age shall be
59 1/2. An active Participant in such a Profit
Sharing Plan who has not incurred a Disability shall be eligible to receive a distribution of the Participant’s 401(k) Salary Deferral Account, Roth 401(k) Contribution Account and 401(k) Employer Account upon attaining age
59 1/2. An active Participant in a SIMPLE Plan who
has not incurred a Disability shall be eligible to receive a distribution of the Participant’s Accounts upon attaining age
59 1/2. If specified by the Employer in the Adoption
Agreement, an active Participant in a Profit Sharing Plan other than a SIMPLE Plan may elect to receive a distribution of the Vested Portion of such Participant’s Employer Account and Matching Contribution Account upon completion of five
(5) years of participation in the Plan. 
 (c) Normal Retirement Age Withdrawals. An active
Participant in a Defined Contribution Pension Plan or a Target Benefit Plan who has not incurred a Disability shall be eligible to receive a distribution of the Vested Portion of the Participant’s Accounts upon attainment of Normal Retirement
Age. 
 (d) Withdrawal Requirements. The effective date of a withdrawal shall be the first Business Day on or after the
later of (i) Notice to the Trustee or (ii) the date specified in such Notice. Subject to rules adopted by the Trustee, the Participant shall indicate the Investment Options from which each withdrawal is to be made and the dollar amount
applicable to each Investment Option. In no event, however, may amounts be withdrawn from a particular Investment Option in violation of (i) the Collective Trust, (ii) the Trust, (iii) any insurance contract in which Trust assets are
invested, or (iv) any contract(s) entered into between ABA/RF and State Street. In addition, a withdrawal under this Section shall be subject to restrictions set forth in the Trust and to rules and procedures established by the Trustee.
Withdrawals under this Section shall be subject to the spousal consent requirements of Section 6.3(b), if applicable. 

Withdrawals shall be made first from the Participant’s 401(k) Salary Deferral Account, as applicable, until exhausted and then from
the Participant’s Roth 401(k) Contribution Account. 
  

 - 47 - 

 ARTICLE 8 

SPECIAL PARTICIPATION AND DISTRIBUTION RULES 

Section 8.1 Change of Employment Status. If a person who is not a Participant becomes an Eligible Employee because of
a change in his or her employment status, such person shall become a Participant as of the date of such change if he or she has satisfied the participation requirements set forth in Article 3; otherwise he or she shall become a Participant upon
satisfaction of such participation requirements. 
 Section 8.2 Reemployment of an Eligible Employee Whose
Employment Terminated Prior to Becoming a Participant. 
 (a) If an Eligible Employee incurs a Break in Service before he or
she had satisfied the participation requirements set forth in Article 3, his or her prior Years of Eligibility Service before such Break in Service shall be included and he or she shall become eligible to become a Participant in accordance with
Article 3. Notwithstanding the foregoing sentence, if the Employer elects in the Adoption Agreement that Participants will vest in accordance with Schedule A under Section 6.1 (or a vesting schedule at least as favorable as Schedule A), then if
an Eligible Employee incurs a Break in Service Year before satisfying the participation requirements of Article 3, his or her Years of Eligibility Service before such Break in Service Year shall not be taken into account. 

(b) If an Eligible Employee whose employment was terminated after he or she had satisfied the participation requirements set forth in
Article 3 and prior to becoming a Participant is reemployed by the Employer as an Eligible Employee, he or she shall become a Participant on the date of his or her reemployment. 

Section 8.3 Reemployment of a Terminated Participant. (a) Participation and Suspension of Payments. If a
terminated Participant is reemployed as an Eligible Employee by the Employer, such terminated Participant shall again become a Participant as of the date of his or her reemployment. If such a terminated Participant is receiving payments from his or
her Accounts pursuant to Section 6.2, such payments shall be suspended. 
 (b) Resumption of Service Within Five
Years. If a Participant who incurred a forfeiture resumes Service with the Employer before he has incurred a Period of Severance of at least five (5) years, an amount equal to the forfeiture determined under Section 6.1 shall be
restored to the Participant’s Employer Account or Matching Contribution Account, as appropriate. The restoration shall be made as of the date that the Trustee is notified by the Employer that the Participant’s Service with the Employer has
resumed. Any amount that must be restored to a Participant’s Employer Account or Matching Contribution Account shall be taken from any forfeitures that have not been reallocated under Section 6.1 and, if the amount of forfeitures available
for this purpose is insufficient, the Employer shall make a timely supplemental contribution of an amount sufficient to enable the Trustee to restore the forfeiture to the Participant’s Accounts. 

 

 - 48 - 

 (c) Resumption of Service After Five Years. If a Participant who sustained a
forfeiture resumes Service with the Employer after he has incurred a Period of Severance of at least five (5) years, the forfeiture shall not be restored to the Participant’s Accounts. Thereafter, the Participant shall be 100% vested with
respect to any undistributed portion of his or her Employer Account and Matching Contribution Account that is attributable to the contributions made with respect to the Participant’s Service prior to his or her Period of Severance, and the
vesting schedule under Section 6.1 shall be applied only to the portion of his or her Employer Account and Matching Contribution Account that is attributable to contributions made with respect to the Participant’s Service following the
Participant’s reemployment with the Employer. 
 Section 8.4 Employment by Related Entities. If a person
is employed by a Related Employer, then any period of such employment shall be taken into account solely for purposes of determining whether and when such person is eligible to participate in the Plan, measuring such person’s years of Service
and when such person has terminated employment with the Employer to the same extent it would have been had such period of employment been as an Employee. 

Section 8.5 Leased Employees. If an individual who performed services under an agreement between the Employer and any
leasing organization for an Employer, a Related Employer or other “related person” (as defined in section 414(n)(6) of the Code) on a substantially full-time basis for a period of at least one (1) year under the primary direction or
control by the Employer (a “leased employee”) becomes an Employee, or if an Employee becomes such a leased employee, then any period during which such services were so performed shall be taken into account solely for the purposes of
determining whether and when such individual is eligible to participate in this Plan under Article 3, measuring such individual’s years of Service and determining when such person has retired or otherwise terminated his or her Service for
purposes of Article 6 to the same extent it would have been had such Service been as an Employee. This Section shall not apply to any period of Service during which such a leased employee was covered by a plan described in section 414(n)(5) of the
Code. 
 Section 8.6 Reemployment of Veterans. The provisions of this Section shall apply in the case of the
reemployment by an Employer of a Participant, within the period prescribed by laws relating to the rights of reemployed veterans, after the Participant’s completion of a period of qualified military service (as defined in section 414(u)(5) of
the Code). The provisions of this Section are intended to provide such Participants with the rights required by section 414(u) of the Code, and shall be interpreted in accordance with such intent. 

(a) Make Up of Participant Contributions. Such Participant shall be entitled to make up contributions under the Plan (“make
up participant contributions”), in addition to any Elective Contributions and Post-Tax Employee Contributions which the Participant elects to have made under the Plan pursuant to Sections 4.2 and 4.3. From time to time while employed by an
Employer, such Participant may elect to contribute such make up participant contributions during the period beginning on the date of such Participant’s reemployment and ending on the earlier of: 

(i) the end of the period equal to the product of three and such Participant’s period of qualified military service,
and 
  

 - 49 - 

 (ii) the fifth anniversary of the date of such reemployment. 

Such Participant shall not be permitted to contribute make up participant contributions to the Plan in excess of the aggregate amount which the
Participant could have elected to have made under the Plan in the form of Elective Contributions and Post-Tax Employee Contributions if the Participant had continued in active employment with his or her Employer during such period of qualified
military service. The Participant shall have the right to designate whether any such make-up contributions will be treated as Pre-Tax Elective Contributions, Roth 401(k) Contributions or Post-Tax Employee Contributions, as applicable, for purposes
of this Section. The manner in which a Participant may elect to contribute make up participant contributions pursuant to this subsection (a) shall be prescribed by the Employer. 

(b) Make Up of Matching Contributions. A Participant who contributes make up participant contributions in the form of Elective
Contributions or Post-Tax Employee Contributions as described in subsection (a) shall be entitled to an allocation of Matching Contributions (“make up matching contributions”) in an amount equal to the amount of Matching Contributions
that would have been allocated to the Matching Contribution Account of such Participant under the Plan if such make up participant contributions had been made during the period of such Participant’s qualified military service (as determined
pursuant to section 414(u) of the Code). The Participant’s Employer shall make a special contribution which shall be utilized solely for purposes of such allocation. 

For purposes of determining the amount of contributions to be made under this Section, a Participant’s “Base Pay” during
any period of qualified military service shall be determined in accordance with section 414(u) of the Code. Any contributions made by a Participant or an Employer pursuant to this Section on account of a period of qualified military service in a
prior Plan Year shall not be subject to the limitations prescribed by Sections 4.2(f), 4.5 and 5.4 of the Plan (relating to sections 402(g), 404 and 415 of the Code) for the Plan Year in which such contributions are made. Furthermore, any make up
contributions made by a Participant or an Employer pursuant to this Section shall not be taken into account for purposes of the actual deferral percentage test or the actual contribution percentage test described in Sections 4.2(e)(3)(A) and
(D) of the Plan for any Plan Year. 
 ARTICLE 9 

ADMINISTRATION 

Section 9.1 Administration. Each Employer shall be responsible for the administration of the Employer Plan and shall
be the Employer Plan’s agent for service of legal process, the “administrator” of the Employer Plan and a “named fiduciary” of the Employer Plan within the meaning of ERISA. The Employer may allocate its responsibilities and
may designate any person, partnership, corporation or other entity to carry out any of its responsibilities with respect to administration of the Employer Plan. The Employer shall have the duty and authority to interpret and construe, in its sole
discretion, the terms of the Employer Plan in regard to all questions of eligibility, the status and rights of Participants, distributees and other persons under the Employer Plan, and the manner, time, and amount of payment of any distribution
under the Employer Plan. Benefits under the Employer Plan shall be paid only if the Employer, as Plan Administrator, decides in its discretion that the Participant or Beneficiary is entitled to such benefits. 

 

 - 50 - 

 Section 9.2 Claims Procedures. If any Participant or Beneficiary believes
he or she is entitled to benefits in an amount greater than those which he or she is receiving or has received, he or she may file a claim with the Employer (“a claimant”). Such a claim shall be in writing and state the nature of the
claim, the facts supporting the claim, the amount claimed, and the address of the claimant. The Employer shall review the claim and, unless special circumstances require an extension of time, within 90 days after receipt of the claim, give written
or electronic notice to the claimant of its decision with respect to the claim. If special circumstances require an extension of time, the claimant shall be notified in writing or electronically, within the initial 90-day period of the extension and
such notice shall describe the circumstances requiring the extension and the expected date by which the Employer will make its determination. In no event shall such an extension exceed 90 days. The notice of the decision of the Employer with respect
to the claim shall be written in a manner calculated to be understood by the claimant and, if the claim is wholly or partially denied, set forth the specific reasons for the denial, specific references to the pertinent Plan provisions on which the
denial is based, a description of any additional material or information necessary for the claimant to perfect the claim, an explanation of why such material or information is necessary and an explanation of the claim review procedure under the Plan
(including a statement of the claimant’s right to bring a civil action under section 502(a) of ERISA following the final denial of the claim). 

The claimant (or his or her duly authorized representative) may request a full and fair review by the Employer of any denial of his or
her claim by filing with the Employer within 60 days after notice of the denial has been received by the claimant, a written request for such review. Within the same 60 day period, the claimant may submit to the Employer written comments, documents,
records and other information relating to the claim. Upon request and free of charge, the claimant also may have reasonable access and copies of, documents, records and other information relative to the claim. If a request for review is so filed,
review of the denial shall be made by the Employer within, unless special circumstances require an extension of time, 60 days after receipt of such request, and the claimant shall be given written notice of the Employer’s final decision. If
special circumstances require an extension of time, the claimant shall be notified in writing or electronically, within the initial 60-day period of the extension and such notice shall describe the circumstances requiring the extension and the
expected date by which the Employer will make its determination. In no event shall such an extension exceed 60 days. If the appeal is wholly or partially denied, the notice of the final decision of the Employer shall be provided to the claimant and
shall include specific reasons for the decision, specific references to the pertinent Plan provisions on which the decision is based and a statement that the claimant is entitled, upon request and free of charge, to reasonable access to, and copies
of, all relevant documents, records and information. The notice shall be written in a manner calculated to be understood by the claimant and shall notify the claimant of his or her right to bring a civil action under section 502(a) of ERISA.

  

 - 51 - 

 In making determinations as regarding claims for benefits, the Employer shall consider all
of the relevant facts and circumstances, including, without limitation, governing Plan documents, consistent application of Plan provisions with respect to similarly situated claimants and any comments, documents, records and other information with
respect to a claim submitted by a claimant (a “claimant’s submissions”). A claimant’s submissions shall be considered by the Employer upon review of any initially denied claim without regard to whether the claimant’s
submissions were submitted or considered by the Employer in the initial benefit determination. 
 Section 9.3
Notices to Participants, Etc. All notices, reports and statements given, made, delivered or transmitted to a Participant or any other person entitled to or claiming benefits under the Plan shall be deemed to have been duly given, made or
transmitted when mailed by first class mail with postage prepaid and addressed to the Participant or such person at the address last appearing on the records of the Employer. A Participant or other person may record any change of his or her address
from time to time by written notice filed with the Employer. 
 Section 9.4 Notices to Employer or Trustee.
Written directions, notices and other communications from Participants or any other person entitled to or claiming benefits under the Plan to the Employer or the Trustee shall be deemed to have been duly given, made or transmitted either when
delivered to such location as shall be specified upon the forms prescribed by the Trustee for the giving of such directions, notices and other communications. 

Section 9.5 Evidence of Action by Employer — Information to Be Supplied. The Employer shall furnish ABA/RF with
copies of any legal process which may be served on the Plan and copies of any notices dealing with the Plan received from the Internal Revenue Service, the Department of Labor or any other governmental agency. Such copies shall be delivered to
ABA/RF no later than five (5) business days after any such legal process or notice is received by the Employer. The Employer shall furnish ABA/RF with such information, notices, directions and certificates as ABA/RF shall deem necessary to
perform its duties. The Employer shall certify to ABA/RF the names and signatures of the person or persons entitled to act on behalf of the Employer in dealing with ABA/RF. 

Any action by the Employer under the Plan and any information, notice, direction, or certification from the Employer to ABA/RF shall be
evidenced by a written instrument, in such form as ABA/RF may prescribe, signed on behalf of the Employer by such designated person or persons. ABA/RF may rely upon any such instrument which ABA/RF considers genuine and to have been signed and
presented by the proper persons. 
 Section 9.6 Records. Each Employer shall keep a record of all of its
proceedings with respect to the Employer Plan and shall keep or cause to be kept all books of account, records and other data as may be necessary or advisable in its judgment for the administration of the Employer Plan. 

ARTICLE 10 

CONTINUANCE BY A SUCCESSOR 

In the event that the Employer shall be reorganized by way of merger, consolidation, transfer of assets or otherwise, so that another
entity other than the Employer shall succeed to all or substantially all of the Employer’s business, such successor entity may be 

 

 - 52 - 

 
substituted for the Employer under the Plan by adopting the Plan and becoming a party to the Adoption Agreement. If, within 30 days following the effective date of any such reorganization, such
successor entity shall not have elected to become a party to the Plan, or if the Employer shall adopt a plan of complete liquidation other than in connection with a reorganization, the Plan shall be automatically terminated with respect to employees
of the Employer as of the close of business on the 30th day following the effective date of such reorganization or as of the close of business on the date of adoption of such plan of complete liquidation, as the case may be, and the Employer shall
direct the Trustee to distribute the Trust account in the manner provided Article 13. 
 ARTICLE 11 

MISCELLANEOUS 

Section 11.1 Paired Plans. The nondiscrimination requirements of section 401(a)(4) of the Code, the contribution and
benefit limitations of section 415 of the Code and the top-heavy provisions of section 416 of the Code shall be applied to paired plans as described in Section 3.1(d) as if they were a single plan. 

(a) Minimum Contribution Election. Any Employer that adopts such paired plans shall, in each Adoption Agreement relating to such
paired plans, select one of the following two options (notwithstanding any contrary provision in the Plan relating to Minimum Contributions): 

(1) The Employer shall not fail to make the Minimum Contribution under one of the paired plans for a Plan Year solely
because it has made the Minimum Contribution to the other paired plan for the same Plan Year; or 
 (2) The
Employer’s elections in each Adoption Agreement for such paired plans shall be designed to benefit the same Participants under each of such paired plans, and the Employer shall not be required to make the Minimum Contribution under both paired
plans. As a result, the Employer shall, under the relevant Adoption Agreements, make identical elections with respect to minimum participation requirements, entry dates and the eligibility of Participants to make, receive or share in contributions.

 In the event the same Participants under each of such paired plans do not benefit under each such paired plan, clause (1) of this
subsection (a) shall apply notwithstanding the Employer’s elections in each of the Adoption Agreements. 
 (b) Safe
Harbor Contribution Election. Any Employer that adopts such paired plans and elects to make Safe Harbor Contributions shall, in each Adoption Agreement relating to such paired plans, select one of the following two options (notwithstanding any
contrary provision in the Plan relating to Safe Harbor Contributions): 
 (1) The Employer shall make the Safe
Harbor Contributions to the paired plan that includes the cash or deferred arrangement under section 401(k) of the Code; or 
  

 - 53 - 

 (2) The Employer’s elections in each Adoption Agreement for such paired
plans shall be designed to benefit the same Participants under each of such paired plans by making, under the relevant Adoption Agreements, identical elections with respect to minimum participation requirements, entry dates and the eligibility of
Participants to make, receive or share in contributions; provided, however, that the paired plans have identical Plan Years. 

Section 11.2 Contribution Limit on Owner-Employees. Contributions made on behalf of any Owner-Employee may be made
only with respect to the Earned Income of such Owner-Employee which is derived from the business to which this Plan applies. 

Section 11.3 Non-Assignability. (a) In General. It is a condition of the Plan, and all rights of each
Participant and Beneficiary shall be subject thereto, that no right or interest of any Participant or Beneficiary in the Plan shall be assignable or transferable in whole or in part, either directly or by operation of law or otherwise, including,
but not by way of limitation, execution, levy, garnishment, attachment, pledge or bankruptcy, but excluding devolution by death or mental incompetency, and no right or interest of any Participant or Beneficiary in the Plan shall be liable for, or
subject to, any obligation or liability of such Participant or Beneficiary, including claims for alimony or the support of any spouse except as provided below. 

(b) Exception for Qualified Domestic Relations Orders. Notwithstanding any provision of the Plan to the contrary, if a
Participant’s Accounts under the Plan, or any portion thereof, shall be the subject of one or more qualified domestic relations orders, as defined below, such Accounts or portion thereof shall be paid to the person at the time and in the manner
specified in any such order. For purposes of this subsection (b), “qualified domestic relations order” shall have the meaning assigned to such term by section 414(p) of the Code, as determined by the Employer pursuant to procedures
established by the Employer. 
 (c) Exception for Loans. Notwithstanding any provision of the Plan to the contrary, if a
portion of a Participant’s (or former Participant’s who is a party in interest) Accounts is used to secure a loan pursuant to Section 7.1(c), such security interest shall not be a violation of this Section 11.3. 

(d) Other Exceptions. Notwithstanding any provision of the Plan to the contrary, to the extent permitted by law, any offset of a
Participant’s Accounts against an amount that the Participant is ordered or required to pay to the Plan pursuant to a judgment in a criminal action, a civil judgment in connection with a violation of Part 4 of Subtitle B of Title I or ERISA or
a settlement agreement between the Secretary of Labor and the Participant or the Pension Benefit Guaranty Corporation and the Participant in connection with a violation of Part 4 of Subtitle B of the Title I of ERISA shall not be a violation of this
Section 11.3. 
 Section 11.4 Employment Non-Contractual. The Plan confers no right upon any Employee to
continue in employment with an Employer. 
 Section 11.5 Limitation of Rights. A Participant or Beneficiary
shall have no right, title or claim in or to any specific asset of the custodial account, but shall have the right only to distributions from the custodial account on the terms and conditions herein provided. 

 

 - 54 - 

 Section 11.6 Merger or Consolidation with Another Plan. A merger or
consolidation with, or transfer of assets or liabilities to, any other plan shall not be effected unless the terms of such merger, consolidation or transfer are such that each Participant, Beneficiary or other person entitled to receive benefits
from the Plan would, if the Plan were to terminate immediately after the merger, consolidation or transfer, receive a benefit equal to or greater than the benefit such person would be entitled to receive if the Plan were to terminate immediately
before the merger, consolidation, or transfer. 
 Section 11.7 Employer to File Reports and Furnish Plan
Information. The Employer, as Plan Administrator, shall file with the Secretary of Labor and the Secretary of the Treasury and furnish each Participant with all reports, plan descriptions, explanatory material and other information, at such
times and in such form and manner, as shall be required under the Code or ERISA. Without limiting the generality of the foregoing, the Employer shall file with the Secretary of Labor (i) an annual report (as described in section 103 of
ERISA) for each Plan Year within 210 days after the close of such Plan Year, (ii) plan description at such times as the Secretary of Labor may require, and (iii) information as to any material amendment to the Plan as may be required. The
Employer shall also furnish each Participant a copy of the summary plan description within 90 days after such person becomes a Participant and a copy of each Plan amendment within 210 days after the end of the Plan Year in which such amendment is
adopted. Every fifth year, the Employer shall furnish each Participant with a copy of an updated summary plan description which integrates all amendments made since the last updated summary plan description was furnished. Within 210 days after the
close of each Plan Year, the Employer shall furnish each Participant a fair summary of the information contained in the latest annual report filed with the Secretary of Labor, including a statement of the assets and liabilities of the custodial
account aggregated by categories and valued at their current value and the same data displayed in comparative form for the previous Plan Year, together with a statement of receipts and disbursements during the Plan Year covered by the latest annual
report aggregated by general sources and applications. The Employer shall also file with the Secretary of the Treasury or his or her delegate such returns and reports as to the administration of the Plan, at such times and in such form, as may be
required at the time of reference under sections 6057 and 6058 and other applicable sections of the Code and regulations. As used in this Section, the term “Participant” shall also include and refer to the beneficiaries of a Participant
who are entitled to receive benefits under the Plan at the time of reference, each of whom shall be considered to have become a Participant for purposes of this Section at the time he first receives benefits. 

Section 11.8 Loss of Qualified Status. If an Employer Plan as adopted by an Employer fails, for any reason, to retain
its status as a qualified plan under section 401 of the Code, such Employer Plan shall be considered to be an individually designed plan and to no longer be a part of the Plan. 

Section 11.9 Gender and Plurals. Wherever used in the Plan, words in the masculine gender shall include both the
masculine or feminine gender, and, unless the context otherwise requires, words in the singular shall include the plural, and words in the plural shall include the singular. 

Section 11.10 Governing Law. To the extent not superseded by Federal law, the laws of the State of Illinois shall be
controlling in all matters relating to the Plan. 
  

 - 55 - 

 Section 11.11 Limitation of Participant Rights. The adoption and
maintenance of the Plan and the Trust by the Employer shall not be construed as giving any Participant or other person any legal or equitable right against the Employer or the Trustee, except as provided herein or in the Trust or as enlarging,
modifying or affecting the tenure or terms of employment of any Participant. 
 Section 11.12 Allocation of
Responsibilities Among Fiduciaries. Each Fiduciary shall have only those specific powers, duties, responsibilities and obligations as are specifically allocated to it under the Plan. In general, the Board of Directors of ABA/RF, shall have the
sole authority to appoint and remove the Trustee and to amend or terminate, in whole or in part, the Plan and the Trust. 
 The
Plan Administrator shall have the duties with respect to the Employer Plan provided under Article 9. In addition, the Plan Administrator shall have the sole responsibility for the administration of the Employer Plan. 

The Trustee shall have the sole responsibility for the administration of the Trust and the management of the assets under the Trust,
which responsibility may also be delegated in whole or in part to one or more Investment Managers in accordance with procedures set forth in the Trust. The Trustee shall be responsible only for the Trust assets that it manages. If the Trustee or
ABA/RF appoints one or more Investment Managers, the Investment Manager shall have the sole responsibility for management of the Trust assets with respect to which it has been appointed. To the extent that Trust assets are allocated to one or more
separate accounts of an insurance company, such insurer shall be the Investment Manager with respect to those assets. The Trustee shall be responsible for such administration of the Plan as is delegated to it by means of a group annuity contract (or
other agreement) and an administrative agreement. ABA/RF shall have the sole responsibility to select, contract with, review the performance of, and remove the Trustee (subject to the terms of applicable agreements), while the Trustee and ABA/RF
shall each have the sole responsibility to select, contract with, review the performance of, and remove, certain of the Investment Managers (in accordance with the terms of applicable agreements). 

Each Fiduciary warrants that any directions given, information furnished, or action taken by it shall be in accordance with the
provisions of the Plan and Trust, as the case may be, authorizing or providing for such direction, information or action. Furthermore, each Fiduciary may rely upon any such direction, information or action of another Fiduciary as being proper under
the Plan and Trust, and is not required under the Plan or the Trust to inquire into the propriety of any such direction, information or action, except that each Fiduciary shall not be relieved from liability for a breach of fiduciary responsibility
by a co-Fiduciary under section 405(a) of ERISA. It is intended under the Plan and the Trust that each Fiduciary shall be responsible for the proper exercise of its own powers, duties, responsibilities and obligations under the Plan and Trust.

 To the extent that the Participants direct the investment of their Accounts, section 404(c) of ERISA is intended to apply
and, to the extent applicable, shall apply, and neither the Trustee nor ABA/RF shall be liable for any loss that results from the Participants’ exercise of investment control. 

 

 - 56 - 

 Section 11.13 Payment of Expenses. All reasonable costs, fees and
expenses incurred in connection with the administration and operation of the Plan and Trust, as such expenses are allocated to the Employer Plan, shall be paid out of the Accounts to the extent not paid by the Employer. Such expenses shall include
fees for legal, accounting or investment services rendered to the Trustee, charges payable under any group annuity contract or funding agreement entered into by the Trustee, enrollment, recordkeeping, administration and other fees (including, but
not limited to, any termination fees) payable in accordance with the terms of any agreement entered into between ABA/RF and the Trustee pertaining to the Trust and the Employer Plan. An Employer may designate in writing that any such payment shall
be for the administrative expenses charged by the Trustee and ABA/RF for accounts invested in any one or more Investment Options as may be designated by the Trustee. If no such designation is made, such payment shall be deemed to reduce expense
allocations otherwise made to the Accounts of all Participants. Until paid, the administrative expenses shall constitute a liability of Trust. However, the Employer may reimburse the Trust for any administrative expenses described above. Any
administrative expense paid to the Trust as a reimbursement shall be subject to the allocation rules contained in the third sentence of this Section, and shall not be considered an Employer contribution to the Plan. 

Section 11.14 Electronic Media. Notwithstanding any provision of the Plan to the contrary and for all purposes of the
Plan, to the extent permitted by the Trustee and any applicable law or regulation, the use of electronic technologies shall be deemed to satisfy any written Notice, consent, delivery, signature, disclosure, time or recordkeeping requirement under
the Plan, the Code or ERISA to the extent permitted by or consistent with applicable law and regulations. 
 ARTICLE 12 

 TOP-HEAVY PLAN REQUIREMENTS 

Section 12.1 Top-Heavy Status of Employer Plan. The Trustee shall annually determine whether the Employer Plan is
Top-Heavy (unless otherwise elected by the Employer in an Adoption Agreement). If the Employer Plan is found to be Top-Heavy for a Plan Year, the Employer contribution made pursuant to Section 5.2 shall meet the Minimum Contribution
requirements of Section 12.1(b) for that Plan Year. To the extent such Employer contribution does not meet such requirements, the Employer shall make an additional Employer contribution necessary to satisfy such requirements. A SIMPLE Plan that
is maintained in accordance with section 401(k)(11) of the Code and a Safe Harbor Plan that is maintained in accordance with sections 401(k)(12) and 401(m)(11) of the Code shall not be subject to the requirements of this Article. 

For purposes of this Article, the following terms shall be defined as follows: 

(a) Determination Date. For any Plan Year, the last day of the preceding Plan Year. For the first Plan Year, the Determination
Date means the last day of that year. 
  

 - 57 - 

 (b) Minimum Contribution. An Employer contribution determined in accordance with the
following rules for a particular Plan Year: 
 (1) Except as otherwise provided under subsections (3),
(7) and (8) of this Section 12.1(b), an Employer contribution not less than 3% of each Participant’s Compensation (or if the Employer has no defined benefit plans that are qualified under section 401(a) of the Code that designate
the Employer Plan to satisfy the minimum contribution and benefit requirements of section 416 of the Code, the highest percentage of Employer contributions and forfeitures, as a percentage of the Key Employee’s Compensation, allocated on behalf
of any Key Employee for that Plan Year), if less. 
 (2) The Minimum Contribution shall be determined without
regard to Social Security contributions and Elective Contributions. Matching Contributions shall be taken into account for purposes of determining the Minimum Contribution under the Employer Plan, or if the Employer Plan provides that the Minimum
Contribution shall be satisfied by another Qualified Plan (or Plans), such other Qualified Plan, including a Safe Harbor Plan. 

(3) If the Employer has not elected to make integrated contributions pursuant to Section 5.2(c), the Minimum
Contribution shall only be made to each Participant who is not a Key Employee. 
 (4) If the Employer has adopted
and maintains a Profit Sharing Plan and has not elected to make integrated contributions pursuant to Section 5.2(c), Employer contributions shall be allocated first in accordance with the Minimum Contribution requirements of this
Section 12.1(b) and then in accordance with Section 5.2. 
 (5) If the Employer has adopted and
maintains a Profit Sharing Plan and elects to make integrated Employer contributions, notwithstanding Section 5.2(d)(4), the Maximum Disparity Rate (as defined in Section 5.2(d)(4)) shall be reduced by the percentage allocated under
subsection (A) below and Employer contributions shall be allocated as follows prior to the application of the allocation procedures set forth in Section 5.2(c)(B)(i): 

(A) First, to each Participant in the proportion that each such Participant’s total Compensation for the Plan Year
bears to the total Compensation of all Participants for the Plan Year; provided, however, that the amount allocated to any Participant under this paragraph shall not exceed three (3) percent of the Participant’s Compensation for the Plan
Year; and 
 (B) Then, if any Employer contributions (and forfeitures, if applicable) remain, to each
Participant in the proportion that each such Participant’s Compensation in excess of the Integration Level designated in the Adoption Agreement for the Plan Year bears to the total Compensation in excess of said Integration Level of all such
Participants; provided, however, that the amount allocated to any Participant under this paragraph shall not exceed three (3) percent of the Participant’s 

 

 - 58 - 

 
Compensation for the Plan Year. In the case of any Participant who has exceeded the Cumulative Permitted Disparity limit set forth below, such Participant’s total Compensation for the Plan
Year shall be taken into account for purposes of this paragraph. 
 (6) The Minimum Contribution shall be
allocated on behalf of a Participant 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 Plan Year because the Participant did not
complete 1,000 Hours of Service (or any equivalent provided in the Plan) during such Plan Year; provided, however, that the Minimum Contribution shall not be allocated on behalf of a Participant who is not employed by the Employer on the last day of
the Plan Year, if such a last-day requirement otherwise applies under the Employer Plan. 
 (7) The Minimum
Contribution shall not be made for a Participant to the extent that the Participant is covered under another Qualified Plan (or Plans) of the Employer and the Employer has elected in the nonstandardized Adoption Agreement that the minimum
contribution and benefit requirements of section 416 of the Code shall be satisfied by such other Qualified Plan (or Plans). 

(8) Notwithstanding subsection (7) of this Section 12.1(b), if the Employer has elected to make integrated
Employer contributions to a Qualified Plan (or Plans), the Minimum Contribution shall be made to the Qualified Plan (or Plans) as to which the Employer has elected to make integrated Employer contributions. 

(9) The figure “5%” shall be substituted for “3%” in subsection (1) above if the Employer has
also adopted the American Bar Association Members Defined Benefit Pension Plan, both such plan and the Employer Plan are Top-Heavy (within the meaning of Section 12.1), and the Employer elects to make the Minimum Contribution under the Employer
Plan. 
 (10) Notwithstanding Section 2(11)(d), a Participant’s Compensation for purposes of this
Section shall include all compensation actually paid or made available to the Participant for the entire Plan Year even though the Participant may not have been a Participant for the entire Plan Year. 

(c) Key Employee. Any Employee or former Employee (including any deceased Employee) who, at any time during the Plan Year
containing the Determination Date, was (i) 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), (ii) a
5-percent owner of the Employer, or (iii) a 1-percent owner of the Employer having annual compensation of more than $150,000. Annual compensation means compensation as defined in 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 Income Tax Regulations thereunder. 
  

 - 59 - 

 (d) Permissive Aggregation Group. The Required Aggregation Group of plans plus any
other Qualified Plans of the Employer which, when considered with the Required Aggregation Group, would continue to satisfy the requirements of sections 401(a)(4) and 410 of the Code. 

(e) Present Value of Accrued Benefits. The value determined by using the interest and mortality rates specified in the Adoption
Agreement. The accrued benefit of a Participant other than a Key Employee shall be determined under (i) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans qualified under section 401(a) of the Code
that are maintained by the Employer, or (ii) 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. 

(f) Required Aggregation Group. Each Qualified Plan of the Employer in which at least one Key Employee participates or
participated during the Plan Year containing the Determination Date (regardless of whether the plan has terminated) and any other Qualified Plan that enables any plan in which a Key Employee participates to meet the requirements of section 401(a)(4)
or 410 of the Code. 
 (g) Top-Heavy. With respect to any Plan Year that any one of the following conditions exists:

 (1) The Top-Heavy Ratio for the Employer Plan exceeds 60%, and the Employer Plan is not part of any Required
Aggregation Group or Permissive Aggregation Group. 
 (2) The Employer Plan is part of a Required Aggregation
Group but not part of a Permissive Aggregation Group, and the Top-Heavy Ratio for the Required Aggregation Group exceeds 60%. 

(3) The Employer Plan is part of a Required Aggregation Group and part of a Permissive Aggregation Group, and the
Top-Heavy Ratio for the Permissive Aggregation Group exceeds 60%. 
 (h) Top-Heavy Ratio. 

(1) The Top-Heavy Ratio for the Employer Plan, or any Required or Permissive Aggregation Group, as appropriate, is a
fraction the numerator of which is the sum of account balances under the aggregated Qualified Defined Contribution Plans of the Employer (including this Plan and any “simplified employee pension plan” as defined in section 408(k)of the
Code) for all Key Employees computed in accordance with section 416 of the Code and the Present Value of Accrued Benefits under the aggregated defined benefit plans qualified under section 401(a) of the Code of the Employer for all Key Employees as
of the Determination Date, and the denominator of which is the sum of the account balances under the aggregated Qualified Defined Contribution Plans (including this Plan and any “simplified employee pension plan” as defined in section
408(k) of the Code) for all Participants determined in accordance with section 416 of the 
  

 - 60 - 

 
Code and the Present Value of Accrued Benefits under the defined benefit plans that are qualified under section 401(a) of the Code for all Participants as of the Determination Date, all in
accordance with section 416 of the Code and the Income Tax Regulations thereunder. Both the numerator and the denominator of the Top-Heavy Ratio are adjusted to include any distribution of an accrued benefit or any part of any account balance
made (i) within the Plan Year containing the Determination Date and (ii) if made for a reason other than severance from employment, death or Disability, within the four (4) Plan Years preceding the Plan Year containing the
Determination Date. Both the numerator and denominator of the Top-Heavy Ratio are increased to reflect any Employer contributions which are due but unpaid as of the Determination Date but which are required to be taken into account as such under
section 416 of the Code and the Income Tax Regulations thereunder. 
 (2) For purposes of
paragraph (1), the value of account balances and the Present Value of Accrued Benefits will be determined as of the latest Valuation Date that falls within or ends with the 12-month period ending on the Determination Date. The account balances
and accrued benefits of a Participant (A) who is not a Key Employee but who was a Key Employee in a prior Plan Year or (B) who has not performed services for the Employer maintaining this Plan at any time during the one-year period
containing the Determination Date shall 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
Income Tax Regulations thereunder. Deductible employee contributions shall not be taken into account for purposes of computing the Top-Heavy Ratio. When aggregating plans, the value of account balances and accrued benefits shall be calculated with
reference to the Determination Dates that fall within the same calendar year. 
 ARTICLE 13 

AMENDMENT AND TERMINATION 

Section 13.1 In General. (a) No amendment to the Plan shall be effective to the extent that it has the effect of
decreasing a Participant’s accrued benefit except 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 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, a Participant’s Vested Portion (determined as of such date) will not be less than his or her Vested Portion 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; provided, however, that an amendment that eliminates or restricts the ability of a Participant to receive his or her account balance under a particular optional form of
benefit shall be permitted if the amendment provides a single-sum distribution form that 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 of benefits. 
  

 - 61 - 

 If the Plan’s vesting schedule is amended, or the Plan is amended in any way that
directly or indirectly affects the computation of the Participant’s Vested Portion or if after any such amendment the Plan is deemed amended by an automatic change to or from a top-heavy vesting schedule, each Participant with at least three
(3) years of Service with the Employer may elect, within a reasonable period after the adoption of the amendment or change, to have his or her Vested Portion computed under the Plan without regard to such amendment or change. 

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: 
  

	 	(1)	60 days after the amendment is adopted; 

  

	 	(2)	60 days after the amendment becomes effective; and 

  

	 	(3)	60 days after the Participant is issued written notice of the amendment by the Employer. 

(b) Amendment by ABA/RF. By adoption of this Plan, the Employer delegates to ABA/RF the right to amend the Plan in whole or in
part at any time or times without prior notice to the Employer or any person having an interest under the Plan. Each Employer shall be deemed to have consented to each such amendment unless it dissents in writing delivered to ABA/RF within 30 days
after a copy of such amendment has been furnished to the Employer. If an Employer dissents from any amendment made by ABA/RF, such Employer’s Plan will no longer be considered part of the Plan, but will be considered an individually designed
plan. Any amendment of the Plan which ABA/RF determines to be necessary to insure initial or continued approval of the Plan as qualified and exempt from taxation under sections 401(a) and 501(a) of the Code may be retroactively effective to the
extent required to maintain such approved status and the rights and interests of all persons under the Plan shall be subject to the terms of any such retroactive amendment. 

(c) Amendment of Adoption Agreement by Employer. (1) Without prior notice to any Participant or beneficiary, the Employer may
amend the Adoption Agreement at any time or times, subject to acceptance by ABA/RF, in order to elect or change any of the Adoption Agreement options available to the Employer at the time of such amendment. Any amendment of the Adoption Agreement
which the Employer determines to be necessary to insure initial or continued approval of the Plan as qualified and exempt from taxation under sections 401(a) and 501(a) of the Code in relation to the Employer’s trade or business may be made
retroactively effective to the extent required to maintain such approved status and the rights and interests of all persons under the Plan shall be subject to the terms of any such retroactive amendment. No other Adoption Agreement amendment may be
made retroactive in any manner which deprives any person of any benefits or interests vested in him under the Plan as of the later of the date such amendment is adopted or the date it becomes effective. No amendment to the Adoption Agreement shall
decrease a Participant’s Accounts or eliminate certain optional forms of distribution. 
  

 - 62 - 

 (2) An Employer may amend the Plan by adding overriding language to the
Adoption Agreement where such language is necessary to satisfy section 415 or 416 of the Code because of the required aggregation of multiple plans under such sections of the Code. 

(3) An Employer may adopt 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. 
 (4) If any Adoption
Agreement amendment reduces the Employer’s obligations or contributions to or for any Participant or restricts eligibility in a manner which might affect the qualified and tax exempt status of the Plan, the Employer shall be solely responsible
to determine the effect of any such amendment and to submit the same to the Internal Revenue Service for approval if the Employer deems such action necessary or desirable. 

(5) If the Employer amends the Plan or non-elective portions of the Adoption Agreement for any other reason, including a
waiver of the minimum funding requirement under section 412(d) of the Code, the Plan will no longer be considered part of the Plan but will be considered an individually designed plan. 

Section 13.2 Termination of Plan by Employer. The Employer may at any time terminate the Employer Plan by giving
written notice to that effect to the Trustee and all Participants. The Employer Plan shall terminate on the death of the Employer (if the Employer is a sole proprietor) or on the termination of the Partnership (if the Employer is a partnership)
unless provision is made by a successor to the Employer’s trade or business for the continuation of the Employer Plan. Upon the death of an Employer who is a sole practitioner, all duties and responsibilities of the Employer under the Plan
shall be assumed by a person or persons designated by the executor or administrator of the estate of the deceased Employer. In the event of any such termination, the Accounts of Participants and Beneficiaries shall continue to be held and
administered by the Trustee and shall be distributed by the Trustee pursuant to Section 13.3 as soon as administratively feasible. A permanent suspension of contributions by the Employer under a Profit Sharing Plan shall be deemed a termination
of the Employer Plan for purposes of this Section. 
 In the event the Employer shall cease to exist at any time and the
Employer Plan is not continued by a successor to the Employer as provided above, ABA/RF shall thereupon assume all rights, powers and duties of the Employer under the Employer Plan to the extent necessary to complete the distribution of all
interests in the Employer Plan. If, at the time of any such cessation of the Employer’s existence, no effective written directions shall then be on file with the Trustee pursuant to the Employer Plan governing the distribution of a
Participant’s Accounts, ABA/RF shall direct the Trustee pay such interest to such person or persons, in such shares and installments and at such time or times as ABA/RF, in its sole discretion, shall determine to be in accordance with the
provisions of the Plan. 
  

 - 63 - 

 Section 13.3 Distribution of Participant Accounts. Upon termination or
partial termination of the Employer Plan, or complete discontinuance of contributions of an Employer Plan that is a Profit Sharing Plan, by the Employer thereunder, the right of each affected Participant (including each Former Participant who
terminated employment with the Employer while his or her Vested Portion was less than 100%, who has not incurred five (5) consecutive Break in Service Years, and who is required under applicable official guidance of the Internal Revenue Service
to receive upon termination a restoration of the unvested portion of his or her Accounts) to the amounts in his or her Accounts at such time shall be fully vested and nonforfeitable (subject to any contrary provisions of the Trust). If the Employer
Plan is terminated, the Employer, subject to the rules of the Trustee, shall direct the Trustee to cause the amounts in the Accounts of each Participant to be distributed in accordance with the provisions of Article 6. With respect to amounts in a
Participant’s 401(k) Employer, Roth 401(k) Contribution and 401(k) Salary Deferral Accounts, the Employer may only direct the Trustee to make such distributions if: 

(1) The Employer does not maintain an alternative defined contribution plan, other than (i) an “employee stock
ownership plan” (as defined in section 4975(e)(7) or 409(p)(6)(A) of the Code); (ii) a “simplified employee pension plan” (as defined in section 408(k) of the Code); (iii) a “SIMPLE IRA plan” (as defined in section
408(p) of the Code); (iv) a plan or contract described in section 403(b) of the Code; or (v) a plan described in section 457(b) or (f) of the Code; and 

(2) Such distributions are made in a single-sum payment. 

Subject to the requirements of this Section and Article 5, if the Employer Plan is terminated before all forfeited amounts, and all
income thereon, have been disposed of under Sections 4.2(e) and 6.1, the amounts not disposed of shall be allocated pro rata to the Employer Accounts of Participants who are Employees on the date of termination, in accordance with their relative
Compensation for the Plan Year in which termination occurs. 
 Section 13.4 Trustee-to-Trustee Transfer. If
an Employee who becomes a Participant has an account or accounts under a Qualified Plan in which he previously participated, the Trustee, upon request of the Participant (or upon the request of the Employer, provided the Qualified Plan in which the
Participant previously participated is a plan of such Employer) and with the consent of both the Employer and the employer under such other Qualified Plan, may accept amounts accrued by the Participant under such other Qualified Plan for credit to
the Participant’s corresponding Accounts (provided that the Trustee is assured of the tax-qualified status of the transferor plan). The Plan Administrator shall determine both the conditions under which each such transfer is to be made and the
Accounts to which transferred amounts are to be credited, and shall convey this determination to the Trustee by Notice to the Trustee. Transferred amounts shall be credited to Accounts that adequately protect the tax characteristics and distribution
restrictions that apply to the transferred amounts. 
 Section 13.5 Transfer to New Plan by Employer. The
Employer shall have the right at any time to direct the Trustee to transfer all property held in the Trust to another custodian or to a trustee of any new plan adopted by the Employer pursuant to this Section. At the direction of the Employer, the
Trustee shall make such transfer as of the first Business Day after receipt of such direction and the interests and participation of all Participants and their Beneficiaries under the Employer Plan shall cease as of such date. 

 

 - 64 - 

 Any new plan adopted by an Employer for transfer of the Trust under this Section shall be a
tax-qualified plan under section 401(a) of the Code, which is administered by a bank, custodian company, investment company, insurance company or other appropriate institution or person permitted by the Code to act as custodian or trustee for such
new plan. 
 Section 13.6 Trust Fund to Be Applied Exclusively for Participants and Their Beneficiaries.
Subject only to the provisions of Sections 4.5, 5.4, 5.5 and 13.2, and any other provision of the Plan to the contrary notwithstanding, it shall be impossible for any part of the Trust to be used for or diverted for any purpose not for the exclusive
benefit of Participants and their beneficiaries either by operation or termination of the Plan, power of amendment or other means. 
  

 - 65 - 

 STANDARDIZED PROFIT SHARING PLAN 

WITH 401(K) ARRANGEMENT, INCLUDING SAFE HARBOR OPTION 

ADOPTION AGREEMENT 01-001 
  

	1.	EMPLOYER PLAN INFORMATION 

  

	 	(a)	Name of Employer Plan: 

This is
the                                        
                                         
                                    (the “Plan”). 

 

	 	(b)	Employer Plan Year (check one): 

(1)         ̈     
   The Plan Year is the calendar year. 

(2)         ̈    
    The Plan Year ends             /             (enter the last day and month of the
Employer’s fiscal year). 
  

	 	(c)	Three Digit Employer Plan Number:
                     

  

	 	(d)	Employer Plan Adoption Date (check one): 

(1)         ̈    
    If the Employer is adopting this Employer Plan as a new plan, the Effective Date is                     .

(2)         ̈    
    If the Employer is adopting this Employer Plan as an amended and restated version of an existing plan, the Effective Date of the amendment and restatement is
            . The original effective date of the plan was             . 

 

	 	(e)	Special Effective Dates. Notwithstanding Section 1(d) above, the following Sections of the Employer Plan shall be effective as of the
dates set forth below: 

  

							
	  	 	Section:	  	Effective Date:	  	 
		 	 	  	 	  	
		 	 	  	 	  	
		 	 	  	 	  	

  

	2.	EMPLOYER 

  

									
		 	(a)    	  	Employer Name:	  	  
	  	
					
	 	 	 	  	Address:	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
					
		 		  	Contact’s Name:	  	  
	  	
					
		 		  	Telephone Number:	  	  
	  	
					
		 		  	Facsimile Number:	  	  
	  	
					
		 		  	Employer Tax I.D. Number:	  	  
	  	

 Rev. Sept. 2007 

 (b)        Plan
Administrator. The Employer is the Plan Administrator. Please provide the names(s) and title(s) of the individual(s) authorized to act as, or on behalf of, the Plan Administrator: 

 

									
		  	(1)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	
				
		  	(2)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	

  

	 	(c)	Employer’s Form of Business (check one): 

 

									
		  	(1)    	  	 ̈	  	C Corporation:	  	                     (enter date of incorporation)
					
		  	(2)    	  	 ̈	  	S Corporation:	  	                     (enter date of incorporation)
					
		  	(3)    	  	 ̈	  	Partnership	  	
					
		  	(4)    	  	 ̈	  	Sole Proprietorship	  	
				
		  	(5)    	  	 ̈	  	 Tax-Exempt Entity (as described in section 501(c)(3) of the

Internal Revenue Code)

				
		  	(6)    	  	 ̈	  	Limited Liability Company
				
		  		  	(A)  	  	 ̈    Taxable as a C Corporation
				
		  		  	(B)  	  	 ̈    Taxable as a Partnership
			
		  	(7)    	  	  ̈    Other (must be a legal entity recognized under
federal income tax

laws):                        
              

  

	3.	ELIGIBILITY AND ENTRY DATES. 

  

	 	(a)	Participation Requirements. 

  

	 	(1)	For Employer Contributions. For purposes of receiving allocations of Employer contributions pursuant to Section 4, Eligible Employees
can begin participation in the Employer Plan, after meeting the following participation requirements (check one): 

  

	 	(A)	     ̈        No age and no service
requirements. 

  

 2 

Rev. Sept. 2007 

	 	(B)	 ̈      Eligible Employees must have attained age
             (not to exceed 21) and completed (check one): 

  

	 	(i)	 ̈                 
  months of Service (not to exceed 12 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed 24); or 

 

	 	(ii)	 ̈                 
  Years of Eligibility Service (not to exceed 1 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed 2). 

Note: If no election is made, Eligible Employees who have attained age 21 and completed 1 Year of Eligibility Service can begin
participation in the Employer Plan for purposes of receiving allocations of Employer contributions pursuant to Section 4. 
  

	 	(2)	For Elective Contributions. For purposes of making Elective Contributions pursuant to Section 9 and Section 4.2(b) of the Plan, Eligible
Employees can begin participation in the Employer Plan after meeting the following participation requirements (check one): 

  

	 	(A)	 ̈      No age and no service requirements. 

 

	 	(B)	 ̈      Eligible Employees must have attained age
             (not to exceed 21) and completed (check one): 

  

	 	(i)	  ̈                
   months of Service (not to exceed 12); or 

  

	 	(ii)	  ̈                
   Years of Eligibility Service (not to exceed 1). 

 Note: If no election is made,
Eligible Employees who have attained age 21 and completed 1 Year of Eligibility Service can begin participation in the Employer Plan for purposes of making Elective Contributions pursuant to Section 9 and Section 4.2(b) of the Plan.

 (b)      Years of Eligibility Service. If Box 3(a)(1)(B)(ii) or Box
3(a)(2)(B)(ii) is checked, for purposes of determining Years of Eligibility Service (as defined in Article 2(76) of the Plan), Hours of Service (as defined in Article 2(29) of the Plan) shall equal an Employee’s actual Hours of Service (please
note that Employer must keep appropriate records of actual hours worked) unless the Employer elects a different calculation method below (check one): 
  

	 	(1)	 ̈      Daily equivalency. 10 Hours of Service for each
day in which at least one Hour of Service is credited. 

  

 3 

Rev. Sept. 2007 

	 	(2)	 ̈      Weekly equivalency. 45 Hours of Service for each
week in which at least one Hour of Service is credited. 

  

	 	(3)	 ̈      Monthly equivalency. 190 Hours of Service for
each month in which at least one Hour of Service is credited. 

(c)      Employment Year. If Box 3(a)(1)(B)(ii) or Box 3(a)(2)(B)(ii) is checked, for
purposes of calculating Years of Eligibility Service, the Employment Year shall be the 12-month period beginning on the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment by the Employer and
each subsequent 12-month period beginning on any anniversary of that day unless the Employer elects otherwise below. 

(1)       ̈      
Subsequent Plan Year Option. If this option is selected, the initial Employment Year shall remain the same as above, but subsequent Employment Years shall be the 12-month period beginning on the first day of the first Plan Year
which commences prior to the first anniversary of the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment by the Employer. 

Note: If the Subsequent Plan Year Option is selected, an Employee who is credited with 1,000 Hours of Service in both the initial
Employment Year and the first Plan Year which commences prior to the first anniversary of the Employee’s initial Employment Year will be credited with two (2) Years of Eligibility Service. 

(d)      Entry Dates. Eligible Employees who satisfy the participation
requirements above shall become Participants on any following Entry Date. Entry Date shall mean the first day of the first and seventh month of each Plan Year after meeting the participation requirements, unless the Employer elects a different Entry
Date below (check one): 
  

	 	(1)	 ̈      The first day after meeting the participation requirements.

  

	 	(2)	 ̈      The first day of each month after meeting the participation
requirements. 

  

	 	(3)	 ̈      The first day of each Plan Year quarter after meeting the
participation requirements. 

  

 4 

Rev. Sept. 2007 

 4. EMPLOYER CONTRIBUTIONS. The Employer may, in its sole discretion, elect to make Employer
contributions for any Plan Year, and any such Employer contributions shall be allocated to eligible Participants (all Participants who either are credited with at least 501 Hours of Service or are employed by the Employer on the last day of the Plan
Year) in the proportion that each such Participant’s Compensation for the Plan Year bears to the total Compensation of all such Participants for the Plan Year (a “Non-integrated Allocation Formula”), unless the Employer elects a
different allocation formula below: 
  

	 	(a)	 ̈        Integrated Allocation Formula. If this
option is selected, Employer contributions shall be allocated in the manner set forth in Section 5.2(c) of the Plan. 

Note: An Employer who maintains any other Qualified Plan, including an Employer Plan, or “simplified employee pension
plan” (as defined in section 408(k) of the Code) that provides for integrated contributions or benefits for any of the same Participants may not elect the Integrated Allocation Formula option. 

 

	 	(1)	Integration Level. “Integration Level” shall mean the Taxable Wage Base (as defined in Section 5.2(d)(3) of the Plan), unless the
Employer elects a lesser amount below. 

  

	 	(A)	   ̈        If this option is selected, Integration Level
shall be (check one): 

  

	 	  (i)	    % (not to exceed 100%) of the Taxable Wage Base for the Plan Year; or 

 

	 	  (ii)	$         (not to exceed the Taxable Wage Base). 

 

	5.	VESTING. 

(a)    Normal Retirement Age of 65. For purposes of determining a Participant’s entitlement
to the entire balance of his or her Accounts, a Participant’s Normal Retirement Age shall be age 65 unless the Employer elects otherwise below. 
  

	 	(1)	 ̈        Earlier Normal Retirement Age. If this option is
selected, a Participant’s Normal Retirement Age shall be age              (not less than 55 and not to exceed 65). 

(b)    Vesting Schedule. A Participant who terminates Service prior to Normal Retirement Age for
reasons other than death or Disability shall be entitled to receive the Vested Portion in his or her Matching Contribution Account and/or Employer Account. The Vested Portion shall be determined by vesting schedule B unless the Employer elects a
different vesting schedule below: 
  

	 	(1)	 ̈        If this option is selected, the Vested Portion shall be
determined by vesting schedule             . 

  

 5 

Rev. Sept. 2007 

											
	 Percentage
Vested

	 Years of Service
	 	 A
	 	 B
	 	 C
	 	 D
	 	 E

	 Less than one
	 	0%	 	0%	 	0%	 	    %	 	100%
	 One but less than two
	 	0%	 	0%	 	0%	 	    %	 	100%
	 Two but less than three
	 	100%	 	20%	 	0%	 	    %	 	100%
	 Three but less than four
	 	100%	 	40%	 	100%	 	    %	 	100%
	 Four but less than five
	 	100%	 	60%	 	100%	 	    %	 	100%
	 Five but less than six
	 	100%	 	80%	 	100%	 	    %	 	100%
	 Six or more
	 	100%	 	100%	 	100%	 	    %	 	100%

 Note: If
Schedule D is elected, complete the schedule by showing the rate at which a Participant becomes vested. Schedule D must provide for a Vested Portion that is at every point in time equal to or greater than the Vested Portion prescribed under Schedule
A, B or C, whichever is selected for comparison. 
  

	 	(c)	Service for Predecessor Employers. Service shall not include service for any predecessor employer unless the Employer maintains the plan of such
predecessor employer or the Employer elects otherwise below. 

  

	 	(1)	 ̈        Service Included. If this option is selected, Service
shall include service for the following predecessor employer(s): 

  

	 	(A)	                          
                                         
  

  

	 	(B)	                          
                                         
  

  

	 	(d)	 ̈        Application of Forfeitures. Amount forfeited by
Participants shall be applied to reduce Employer contributions unless the Employer elects otherwise below: 

  

	 	(1)	 ̈        If this option is selected, the amount forfeited by Participants shall
be reallocated among eligible Participants. 

 6. TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the
Top-Heavy Plan requirements of Article 12 of the Plan and below for each Plan Year, if any, for which the Employer Plan is a Top-Heavy Plan. 

(a)    Top-Heavy Testing. The Trustee shall determine annually whether the Employer Plan is a
Top-Heavy Plan, unless the Employer elects otherwise below. 
  

 6 

Rev. Sept. 2007 

	 	(1)	 ̈        If this option is selected, the Employer elects to test the Employer
Plan itself to determine whether the Employer Plan is a Top-Heavy Plan. 

(b)    Present Value Determination. If the Employer maintains a standardized form of the ABA
Member’s Defined Benefit Pension Plan, the Present Value of Accrued Benefits as defined in Section 12.1(e) of the Plan shall be determined using the interest and mortality assumptions contained in such plan, unless the Employer elects
otherwise below: 
  

	 	(1)	 ̈        If this option is selected, the Employer will determine the Present
Value of Accrued Benefits using the following assumptions: 

  

	 	(A)	Interest rate     % per annum. 

  

	 	(B)	Mortality Table:             . 

 

	7.	COMPENSATION. 

(a)    Definition of Compensation. For purposes of the Employer Plan, “Compensation”
(as defined in Article 2(11) of the Plan) shall mean (except as otherwise specifically provided in the Plan) (check one): 
  

	 	(1)	 ̈        Wages, Tips and Other Compensation Box on Form
W-2. As defined in Article 2(11)(a)(1) of the Plan. 

  

	 	(2)	 ̈        Internal Revenue Code Section 3401(a) Wages.
As defined in Article 2(11)(a)(2) of the Plan. 

  

	 	(3)	 ̈        415 Safe-Harbor Compensation. As defined in Article
2(11)(a)(3) of the Plan. 

  

	 	(b)	 ̈        Exclusions from Compensation. If this option is selected,
notwithstanding the definition selected above, “Compensation” shall not include reimbursement or other expense allowances, fringe benefits (cash and noncash), moving expenses, deferred compensation and welfare benefits.

 8. HIGHLY COMPENSATED EMPLOYEES. Any Employee who is a 5%-owner at any time during the current or prior Plan Year
or earned Compensation in excess of $90,000 (as indexed) for the prior Plan Year shall be a Highly Compensated Employee unless the Employer elects otherwise below. 
  

	 	(a)	 ̈        Calendar Year Election. If this option is
selected, only Employees who are 5%-owners at any time during the current or prior Plan Year or earned Compensation in excess of $90,000 (as indexed) for the calendar year beginning with or within the prior Plan Year shall be Highly Compensated
Employees. 

  

 7 

Rev. Sept. 2007 

	 	(b)	 ̈        Top Paid Group Election. If this option is
selected, only Employees in the top 20% of Employees for the prior Plan Year (or, if the Calendar Year Election was made above, the calendar year beginning with or within the prior Plan Year) ranked by Compensation shall be Highly Compensated
Employees. 

 9. ELECTIVE CONTRIBUTIONS. The Employer may elect to permit Eligible Employees to make Elective
Contributions as follows (check all that apply): 
  

	 	(a)	 ̈        Eligibility for Elective Contributions. If this option is
selected, all Eligible Employees shall be permitted to make Elective Contributions to the Employer Plan after meeting the applicable participation requirements unless the Employer elects otherwise below. 

 

	 	(1)	 ̈        Exclusion of Highly Compensated Employees. If this option
is selected, Participants who are Highly Compensated Employees will not be permitted to make Elective Contributions. 

  

	 	(b)	 ̈        Automatic Enrollment. If this option is selected, all
Eligible Employees who meet the applicable participation requirements above shall be deemed to have elected to make Elective Contributions in an amount equal to     % or
$         of their Compensation unless and until a Participant affirmatively elects a different amount (including no amount) pursuant to Section 4.2(b) of the Plan. 

 

	 	(c)	 ̈        Safe Harbor Election. If this option is selected, the
Employer elects the safe harbors set forth in sections 401(k)(12) and 401(m)(11) of the Internal Revenue Code and the Employer Plan shall be deemed to satisfy the actual deferral percentage test of Section 4.2(e)(1) of the Plan and the actual
contribution percentage test of Section 4.2(e)(2) of the Plan. If the Employer elects to permit Post-Tax Employee Contributions pursuant to Section 10 below and Section 4.3 of the Plan, then notwithstanding the preceding sentence, the
actual contribution percentage test of Section 4.2(e)(2) of the Plan shall be applied to such Post-Tax Employee Contributions. If this option is selected, the Employer must complete the Safe Harbor 401(k) Plan Supplement.

 Note: Participants who are eligible to make Elective Contributions pursuant to this Section 9 may
also be eligible to receive a Top-Heavy Minimum Contribution pursuant to Article 12 of the Plan. 
  

	10.	POST-TAX EMPLOYEE CONTRIBUTIONS. 

  

	 	(a)	 ̈        Post-Tax Employee Contributions. If this option is
selected, all Participants may elect to make Post-Tax Employee Contributions unless the Employer elects otherwise below. 

  

 8 

Rev. Sept. 2007 

	 	(1)	 ̈        Exclusion of Highly Compensated Employees. If this option
is selected, Participants who are Highly Compensated Employees will not be permitted to make Post-Tax Employee Contributions. 

11. MATCHING EMPLOYER CONTRIBUTIONS. If the Employer elects to permit Participants to make Elective Contributions, the Employer may also
elect to make Matching Contributions which shall be allocated to Participants according to the following formulas (check all that apply): 
  

	 	(a)	 ̈        Matching Contributions on Elective Contributions. If this
option is selected, the Employer shall make Matching Contributions on behalf of each Participant who makes Elective Contributions as follows (check one): 

 

	 	(1)	 ̈        Fixed Matching Contributions. The Employer shall make a
Matching Contribution in an amount equal to     % of a Participant’s Elective Contributions not in excess of     % or $         of a
Participant’s Compensation for the Plan Year; or 

  

	 	(2)	 ̈        Tiered Matching Contributions. 

(A) The Employer shall make a Matching Contribution in an amount equal to     % of a
Participant’s Elective Contributions not in excess of     % or $         of a Participant’s Compensation for the Plan Year; and 

(B)     % of a Participant’s Elective Contributions over     % or
$         of a Participant’s Compensation but not in excess of     % or $         of a Participant’s Compensation for
the Plan Year. 
 Note: The rate of Tiered Matching Contributions must decrease as the rate of Elective Contributions
increases. 
  

	 	(b)	 ̈        Discretionary Matching Contributions on Elective Contributions.
If this option is selected, the Employer may make Matching Contributions on behalf of Participants who make Elective Contributions in an amount determined by the Employer in its sole discretion for each Plan Year. 

Note: If an Employer has not made an election with respect to Sections 11(a) – (b) above, the Employer may make Matching
Contributions on behalf of Participants who make Elective Contributions in an amount determined by the Employer in its sole discretion for each Plan Year. 

(c)    Eligibility for Matching Contributions. If the Employer elects to make Matching
Contributions, all Participants shall be entitled to receive an allocation of Matching Contributions for a Plan Year unless the Employer elects otherwise below. 
  

 9 

Rev. Sept. 2007 

	 	(1)	 ̈        Non-Highly Compensated Requirement. If this option is
elected, only Participants who are Non-Highly Compensated Employees will receive an allocation of Matching Contributions. 

  

	 	(d)	 ̈        Matching Contributions on Catch-Up Contributions. If this
option is elected and the Employer elects to make Matching Contributions, the Employer shall make Matching Contributions with respect to Catch-Up Contributions and Elective Contributions pursuant to this Section 11. 

12. NONDISCRIMINATION TESTING RULES: To the extent an Employer has not made the Safe Harbor Election in Box 9(c) or an Employer has made
the Safe Harbor Election in Box 9(c) but elects to permit Post-Tax Employee Contributions under the Employer Plan, then for purposes of applying the actual deferral percentage or actual contribution percentage tests, the following rules shall apply.

 (a)    Prior Plan Year Data Default - For purposes of applying the nondiscrimination
test in Section 4.2(e) of the Plan, the actual deferral percentage and the actual contribution percentage of Highly Compensated Employees for the Plan Year shall be compared to the actual deferral percentage and the actual contribution
percentage of Non-Highly Compensated Employees for the immediately preceding Plan Year unless the Employer elects otherwise below (check all that apply): 
  

	 	(1)	 ̈        Current Year Testing Method For Actual Deferral Percentage
Test. If this option is selected, the Employer elects to use the actual deferral percentage of Non-Highly Compensated Employees for the same Plan Year in applying the actual deferral percentage test. 

 

	 	(2)	 ̈        Current Year Testing Method For Actual Contribution Percentage
Test. If this option is selected, the Employer elects to use the actual contribution percentage of Non-Highly Compensated Employees for the same Plan Year in applying the actual contribution percentage test. 

Note: If an Employer elects to use the current year testing method for a Plan Year, the Employer may not elect to use the prior
year testing method for a subsequent Plan Year until the Employer Plan has used the current year testing method for each of the preceding 5 Plan Years (or if lesser, the number of Plan Years the Employer Plan has been in existence) or if, as a
result of a merger or acquisition described in section 410(b)(6)(C)(i) of the Code, the Employer maintains both a plan using the prior year testing method and a plan using the current year testing method and such change is made within the transition
period described in section 410(b)(6)(C)(ii) of the Code. 
 Note: Notwithstanding any Employer election to the
contrary, the current year testing method will be used for purposes of applying the actual contribution percentage test if the actual deferral percentage test is deemed 

 

 10 

Rev. Sept. 2007 

 
satisfied. Furthermore, to the extent the Employer elects the current year testing method for purposes of the actual deferral percentage test or the actual contribution percentage test, but not
both, Elective Contributions may not be used to satisfy the actual contribution percentage test and Qualified Matching Contributions may not be used to satisfy the actual deferral percentage test. 

(b)    Initial Year Testing Method. If this is a new Employer Plan, other than a successor plan
or a plan that is aggregated as described in section 1.401(k)-2(c)(2)(ii) or 1.401(m)-2(c)(2)(ii) of the Income Tax Regulations, the actual contribution percentage test and the actual deferral percentage test shall be applied assuming a 3% actual
contribution and actual deferral percentage for Non-Highly Compensated Employees unless the Employer elects otherwise below (check all that apply): 
  

	 	(1)	 ̈        Actual Percentages Method For Actual Deferral Percentage
Test. If this option is selected, the Employer elects to use the actual deferral percentage of Non-Highly Compensated Employees for the initial Plan Year for purposes of applying the actual deferral percentage test. 

 

	 	(2)	 ̈        Actual Percentages Method For Actual Contribution Percentage
Test. If this option is selected, the Employer elects to use the actual contribution percentage of Non-Highly Compensated Employees for the initial Plan Year for purposes of applying the actual contribution percentage test.

 13. PARTICIPANT LOANS. If the Employer has adopted a loan program, Participant loans shall be made in accordance
with Article 7 of the Plan. 
 14. IN-SERVICE WITHDRAWALS. Participants may make withdrawals prior to termination of employment in
accordance with Article 7 of the Plan under the following circumstances (check all that apply): 
  

	 	(a)	 ̈        Hardship Withdrawals. If this option is selected,
Participants may apply to withdraw from their Employer Account and Matching Contribution Account an amount required to satisfy a hardship in accordance with Section 7.2 of the Plan. 

 

	 	(b)	 ̈        401(k) Hardship Withdrawals. If this option is selected
and the Employer has adopted the 401(k) arrangement under Section 4.2 of the Plan, Participants may also apply to withdraw from their 401(k) Salary Deferral Account and Roth 401(k) Contribution Account, as applicable, an amount required to
satisfy a hardship in accordance with Section 7.2(a) and (c) of the Plan. 

(c)    Age
59 1/2
Withdrawal. Participants may elect to receive a distribution of the Vested Portion of their Employer Account and Matching Contribution Account upon attaining age
59 1/2 unless the Employer elects to permit such
withdrawals earlier below. 
  

 11 

Rev. Sept. 2007 

	 	(1)	  ̈        Prior to Age
59 1/2
Election. If this option is selected, Participants may elect to receive a distribution of the Vested Portion of their Employer Account and Matching Contribution Account earlier
upon attainment of age              (not earlier than age 55). 

  

	 	(d)	 ̈        Withdrawals After 5 Years of Plan Participation. If this
option is selected, Participants may elect to receive a distribution of the Vested Portion of their Employer Account and Matching Contribution Account upon completion of 5 years of participation in the Plan. 

15. DEFAULT INVESTMENT FUND. Amounts contributed to a Participant’s Accounts for which a Participant has failed to specify an
Investment Option, amounts forfeited by Participants prior to reallocation and amounts for which the Employer is responsible for making an investment election shall be invested in the following Investment Option:
                                        .

  

	16.	PAIRED PLANS.  

  

	 	(a)	Minimum Contribution with Paired Plans. If an Employer maintains this Employer Plan and another Employer Plan by means of a different standardized
Adoption Agreement under the Plan or if the Employer also adopts a standardized form of the ABA Member’s Defined Benefit Pension Plan as paired plans, the following rule shall apply (check one): 

 

	 	(1)	 ̈        Each Paired Plan. If this option is selected, the
Employer shall make a Minimum Contribution to both Employer Plans; or 

  

	 	(2)	 ̈        Identical Elections. If this option is selected, the
Employer agrees to make identical elections in this Adoption Agreement and in
                                        
(enter name of other standardized Adoption Agreement under the Plan) with respect to the participation requirements and the entry date under Section 3. 

 

	17.	RELIANCE ON OPINION LETTER AND ACKNOWLEDGEMENTS 

An Employer may rely on an opinion letter issued by the Internal Revenue Service as evidence that this Employer Plan is qualified under section 401(a) of
the Code, except to the extent provided in Revenue Procedure 2005-16. An Employer who has ever maintained or who later adopts any plan (including a welfare benefit fund, as defined in section 419(e) of the Internal Revenue Code, which provides
post-retirement medical benefits allocated to separate accounts for Key Employees, or an “individual medical account”, as defined in section 415(l)(2) of the Internal Revenue Code) in addition to this Employer Plan other than standardized
forms of the Plan and/or the American Bar Association Members Defined Benefit Pension Plan as paired plans, may not rely on the opinion letter issued by the Internal Revenue Service with respect to the requirements of sections 415 and 416 of the
Code. If the Employer who adopts or maintains multiple plans (other than paired plans) wishes to obtain reliance with respect to the requirements 

 

 12 

Rev. Sept. 2007 

 
of sections 415 and 416 of the Code, application for a determination letter should be made to Employee Plans Determinations of the Internal Revenue Service. The Employer may not rely on the
opinion letter in certain other circumstances, which are specified in the opinion letter issued with respect to the Plan or in Revenue Procedure 2005-16. 

Failure to fill out the Adoption Agreement properly may result in disqualification of the Plan. The Employer acknowledges it has (i) received a copy
of the current prospectus covering units representing pro rata beneficial interests in the collective investment funds and the portfolios established under the Collective Trust as investment options under the ABA Retirement Funds Program (the
“Program”) and understands its provisions, and (ii) determined that the fees described therein are reasonable for the services provided by the Program. The Employer represents that the sole practitioner, or at least one partner or
shareholder, is a member or associate of the American Bar Association (“ABA”) or of a Qualified Bar Association (or that the Employer is otherwise eligible to adopt the Plan in accordance with the definition of “Employer” in the
Plan). 
 This Adoption Agreement may be used only in conjunction with the American Bar Association Members Retirement Plan, Basic Plan Document
No. 01. The Employer will act as plan administrator and as such will fulfill the responsibilities allocated to the Employer and plan administrator by the Employer Plan, including the reporting and disclosure requirements of the Internal Revenue
Service and the Department of Labor. The Employer acknowledges that the ABA Retirement Funds (“ABA/RF”), the Trustee and their designated agents shall have no liability for actions taken on the basis of information provided to them by the
Employer. ABA/RF shall inform the Employer of any amendments made to the Plan or of the discontinuance or abandonment of the Plan. 
  

	18.	SPONSOR INFORMATION 

 ABA
Retirement Funds 
 c/o ABA Retirement Funds Program 

Post Office Box 5142 
 Boston, Massachusetts
02206 
 (800) 348-2272 
  

	19.	SIGNATURE 

 IN WITNESS WHEREOF,
the Employer named above hereby adopts the American Bar Association Members Retirement Plan by causing this Adoption Agreement to be executed as of the date set forth below. 

 

					
		 	  

		 	Signature
			
		 	By:	 	  

			
		 	Title:	 	  

			
		 	Date:	 	  

  

 13 

Rev. Sept. 2007 

 STANDARDIZED DEFINED CONTRIBUTION PENSION PLAN 

ADOPTION AGREEMENT 01-002 
  

	1.	EMPLOYER PLAN INFORMATION 

  

	 	(a)	Name of Employer Plan: 

This is the
                                         
                                         
                                   (the “Plan”). 

 

	 	(b)	Employer Plan Year (check one): 

 

	 	(1)	 ̈        The Plan Year is the calendar year. 

 

	 	(2)	 ̈        The Plan Year ends
            /            (enter the last day and month of the Employer’s fiscal year).

  

	 	(c)	Three Digit Employer Plan Number:              

 

	 	(d)	Employer Plan Adoption Date (check one): 

 

	 	(1)	 ̈        If the Employer is adopting this Employer Plan as a new
plan, the Effective Date is             . 

(2)        ̈     
   If the Employer is adopting this Employer Plan as an amended and restated version of an existing plan, the Effective Date of the amendment and restatement is
            . The original effective date of the plan was             . 

 

	 	(e)	Special Effective Dates. Notwithstanding Section 1(d) above, the following Sections of the Employer Plan shall be effective as of the dates
set forth below: 

  

							
	  	 	Section:	  	Effective Date:	  	 
		 	 	  	 	  	
		 	 	  	 	  	
		 	 	  	 	  	

  

	2.	EMPLOYER 

  

									
		 	(a)    	  	Employer Name:	  	  
	  	
					
	 	 	 	  	Address:	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
					
		 		  	Contact’s Name:	  	  
	  	
					
		 		  	Telephone Number:	  	  
	  	
					
		 		  	Facsimile Number:	  	  
	  	
					
		 		  	Employer Tax I.D. Number:	  	  
	  	

  

 Rev. Sept. 2007 

 (b)        Plan
Administrator. The Employer is the Plan Administrator. Please provide the names(s) and title(s) of the individual(s) authorized to act as, or on behalf of, the Plan Administrator: 

 

									
		  	(1)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	
				
		  	(2)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	

  

	 	(c)	Employer’s Form of Business (check one): 

  

									
		  	(1)    	  	 ̈	  	C Corporation:	  	                     (enter date of incorporation)
					
		  	(2)    	  	 ̈	  	S Corporation:	  	                     (enter date of incorporation)
					
		  	(3)    	  	 ̈	  	Partnership	  	
					
		  	(4)    	  	 ̈	  	Sole Proprietorship	  	
				
		  	(5)    	  	 ̈	  	 Tax-Exempt Entity (as described in section 501(c)(3) of the

Internal Revenue Code)

				
		  	(6)    	  	 ̈	  	Limited Liability Company
				
		  		  	(A)  	  	 ̈    Taxable as a C Corporation
				
		  		  	(B)  	  	 ̈    Taxable as a Partnership
			
		  	(7)    	  	  ̈    Other (must be a legal entity recognized under
federal income tax

laws):                        
              

  

	3.	ELIGIBILITY AND ENTRY DATES. 

(a)        Participation Requirements. Eligible Employees can begin
participation in the Employer Plan after meeting the following participation requirements (check one): 
  

	 	(1)	 ̈        No age and no service requirements.

  

	 	(2)	 ̈         Eligible Employees must have attained age
             (not to exceed 21) and completed (check one): 

  

	 	(A)	 ̈        
            months of Service (not to exceed 12 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed 24); or

  

 2 

Rev. Sept. 2007 

	 	(B)	 ̈        
             Years of Eligibility Service (not to exceed 1 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed
2). 

 (b)        Years of Eligibility Service.
If Box 3(a)(2)(B) is checked, for purposes of determining Years of Eligibility Service (as defined in Article 2(76) of the Plan), Hours of Service (as defined in Article 2(29) of the Plan) shall be calculated as follows (check one):

  

	 	(1)	 ̈        Hourly equivalency. Actual Hours of Service.

 Note: The hourly equivalency option is available only if the Employer keeps appropriate records of
actual hours worked. 
  

	 	(2)	 ̈        Daily equivalency. 10 Hours of Service for each
day in which at least one Hour of Service is credited. 

  

	 	(3)	 ̈        Weekly equivalency. 45 Hours of Service for each
week in which at least one Hour of Service is credited. 

  

	 	(4)	 ̈        Monthly equivalency. 190 Hours of Service for each
month in which at least one Hour of Service is credited. 

(c)        Employment Year. If Box 3(a)(2)(B) is checked, for purposes of
calculating Years of Eligibility Service, the Employment Year shall be the 12-month period beginning on the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment by the Employer and each
subsequent 12-month period beginning on any anniversary of that day unless the Employer elects otherwise below. 

(1)        ̈     
   Subsequent Plan Year Option. If this option is selected, the initial Employment Year shall remain the same as above, but subsequent Employment Years shall be the 12-month period beginning on the first day of the
first Plan Year which commences prior to the first anniversary of the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment by the Employer. 

Note: If the Subsequent Plan Year Option is selected, an Employee who is credited with 1,000 Hours of Service in both the initial
Employment Year and the first Plan Year which commences prior to the first anniversary of the Employee’s initial Employment Year will be credited with two (2) Years of Eligibility Service. 

 

 3 

Rev. Sept. 2007 

 (d)        Entry Dates.
Eligible Employees who satisfy the participation requirements above shall become Participants on any following Entry Date. Entry Date shall mean (check one): 
  

	 	(1)	 ̈        The first day after meeting the participation
requirements. 

  

	 	(2)	 ̈        The first day of first and seventh month of each Plan
Year after meeting the participation requirements. 

  

	 	(3)	 ̈        The first day of each month after meeting the
participation requirements. 

  

	 	(4)	 ̈        The first day of each Plan Year quarter after meeting the
participation requirements. 

 4. EMPLOYER CONTRIBUTIONS. The Employer shall make Employer contributions in
an amount to be allocated among all Participants who are either credited with at least 501 Hours of Service or are employed by the Employer on the last day of the Plan Year as follows (check one): 

 

	 	(a)	 ̈        Fixed Allocation Formula. If this option is
selected, for each Plan Year, the Employer shall make an Employer contribution on behalf of each eligible Participant in an amount equal to     % (not to exceed 25%) of such Participant’s Compensation.

  

	 	(b)	 ̈        Integrated Allocation Formula. If this
option is selected, for each Plan Year, the Employer shall make an Employer contribution on behalf of each Participant in an amount equal to     % of such Participant’s Compensation PLUS
    % (not to exceed the lesser of percentage elected in preceding blank and Maximum Disparity Rate (as defined in Section 5.2(d)(4) of the Plan)) of each eligible Participant’s Compensation in excess of
the Integration Level, subject to Section 5.2 of the Plan; provided, however, that in the case of any Participant who has exceeded the Cumulative Permitted Disparity Limit (as defined in Section 5.2(d)(1) of the Plan), the Employer shall
make an Employer contribution equal to the Participant’s total Compensation multiplied by the percentage elected in the second blank of this Box 4(b). 

Note: An Employer who maintains any other Qualified Plan, including an Employer Plan, or “simplified employee pension
plan” (as defined in section 408(k) of the Code) that provides for integrated contributions or benefits for any of the same Participants may not elect the Integrated Allocation Formula option. 

 

	 	(1)	Integration Level. “Integration Level” shall mean the Taxable Wage Base (as defined in Section 5.2(d)(3) of the Plan), unless the
Employer elects a lesser amount below. 

  

 4 

Rev. Sept. 2007 

	 	(A)	 ̈    If this option is selected, Integration Level shall be (check one):

  

	 	(i)	    % (not to exceed 100%) of the Taxable Wage Base for the Plan Year; or 

 

	 	(ii)	$         (not to exceed the Taxable Wage Base). 

 

	5.	VESTING. 

(a)      Normal Retirement Age of 65. For purposes of determining a Participant’s
entitlement to the entire balance of his or her Accounts, a Participant’s Normal Retirement Age shall be age 65 unless the Employer elects otherwise below. 
  

	 	(1)	 ̈        Earlier Normal Retirement Age. If
this option is selected, a Participant’s Normal Retirement Age shall be age                      (not less than 55 and not to exceed
65). 

 (b)       Vesting Schedule. A Participant who
terminates Service prior to Normal Retirement Age for reasons other than death or Disability shall be entitled to receive the Vested Portion in his or her Employer Account. The Vested Portion shall be determined by vesting schedule
            . 
  

											
	 Percentage
Vested

	 Years of Service
	 	 A
	 	 B
	 	 C
	 	 D
	 	 E

	 Less than one
	 	0%	 	0%	 	0%	 	    %	 	100%
	 One but less than two
	 	0%	 	0%	 	0%	 	    %	 	100%
	 Two but less than three
	 	100%	 	20%	 	0%	 	    %	 	100%
	 Three but less than four
	 	100%	 	40%	 	100%	 	    %	 	100%
	 Four but less than five
	 	100%	 	60%	 	100%	 	    %	 	100%
	 Five but less than six
	 	100%	 	80%	 	100%	 	    %	 	100%
	 Six or more
	 	100%	 	100%	 	100%	 	    %	 	100%

 Note: If
Schedule D is elected, complete the schedule by showing the rate at which a Participant becomes vested. Schedule D must provide for a Vested Portion that is at every point in time equal to or greater than the Vested Portion prescribed under Schedule
A, B or C, whichever is selected for comparison. 
  

 5 

Rev. Sept. 2007 

	 	(c)	Service for Predecessor Employers. Service shall not include service for any predecessor employer unless the Employer maintains the plan of such
predecessor employer or the Employer elects otherwise below. 

  

	 	(1)	 ̈        Service Included. If this option is selected, Service
shall include service for the following predecessor employer(s): 

  

	 	(A)	                          
                                         
  

  

	 	(B)	                          
                                         
  

 6. TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the Top-Heavy Plan
requirements of Article 12 of the Plan and below for each Plan Year, if any, for which the Employer Plan is a Top-Heavy Plan. 

(a)    Top-Heavy Testing. The Trustee shall determine annually whether the Employer Plan
is a Top-Heavy Plan, unless the Employer elects otherwise below. 
  

	 	(1)	 ̈        If this option is selected, the Employer elects to test
the Employer Plan itself to determine whether the Employer Plan is a Top-Heavy Plan. 

(b)    Present Value Determination. If the Employer maintains a Qualified Defined Benefit Plan,
the Employer may elect to determine the Present Value of Accrued Benefits as defined in Section 12.1(e) of the Plan using the following assumptions: 
  

	 	(1)	Interest rate     % per annum. 

  

	 	(2)	Mortality Table:             . 

 

	7.	COMPENSATION. 

(a)    Definition of Compensation. For purposes of the Employer Plan, “Compensation”
(as defined in Article 2(11) of the Plan) shall mean (except as otherwise specifically provided in the Plan) (check one): 
  

	 	(1)	 ̈        Wages, Tips and Other Compensation Box on Form
W-2. As defined in Article 2(11)(a)(1) of the Plan. 

  

	 	(2)	 ̈        Internal Revenue Code Section 3401(a)
Wages. As defined in Article 2(11)(a)(2) of the Plan. 

  

	 	(3)	 ̈        415 Safe-Harbor Compensation. As defined in
Article 2(11)(a)(3) of the Plan. 

  

	 	(b)	 ̈        Exclusions from Compensation. If this
option is selected, notwithstanding the definition selected above, “Compensation” shall not include reimbursement or other expense allowances, fringe benefits (cash and noncash), moving expenses, deferred compensation and welfare benefits.

  

 6 

Rev. Sept. 2007 

 8. PARTICIPANT LOANS. If the Employer has adopted a loan program, Participant loans
shall be made in accordance with Article 7 of the Plan. 
 9. DEFAULT INVESTMENT FUND. Amounts contributed to a
Participant’s Accounts for which a Participant has failed to specify an Investment Option, amounts forfeited by Participants prior to reallocation and amounts for which the Employer is responsible for making an investment election shall be
invested in the following Investment Option:
                                        .

  

	10.	PAIRED PLANS.  

  

	 	(a)	Minimum Contribution with Paired Plans. If an Employer maintains this Employer Plan and another Employer Plan by means of a different standardized
Adoption Agreement under the Plan or if the Employer also adopts a standardized form of the ABA Member’s Defined Benefit Pension Plan as paired plans, the following rule shall apply (check one): 

 

	 	(1)	 ̈        Each Paired Plan. If this option is
selected, the Employer shall make a Minimum Contribution to both Employer Plans; or 

  

	 	(2)	 ̈        Identical Elections. If this option is
selected, the Employer agrees to make identical elections in this Adoption Agreement and in                      (enter name of other
standardized Adoption Agreement under the Plan) with respect to the participation requirements and the entry date under Section 3. 

  

	11.	RELIANCE ON OPINION LETTER AND ACKNOWLEDGEMENTS 

An Employer may rely on an opinion letter issued by the Internal Revenue Service as evidence that this Employer Plan is qualified under section 401(a) of
the Code, except to the extent provided in Revenue Procedure 2005-16. An Employer who has ever maintained or who later adopts any plan (including a welfare benefit fund, as defined in section 419(e) of the Internal Revenue Code, which provides
post-retirement medical benefits allocated to separate accounts for Key Employees, or an “individual medical account”, as defined in section 415(l)(2) of the Internal Revenue Code) in addition to this Employer Plan other than standardized
forms of the Plan and/or the American Bar Association Members Defined Benefit Pension Plan as paired plans, may not rely on the opinion letter issued by the Internal Revenue Service with respect to the requirements of sections 415 and 416 of the
Code. If the Employer who adopts or maintains multiple plans (other than paired plans) wishes to obtain reliance with respect to the requirements of sections 415 and 416 of the Code, application for a determination letter should be made to Employee
Plans Determinations of the Internal Revenue Service. The Employer may not rely on the opinion letter in certain other circumstances, which are specified in the opinion letter issued with respect to the Plan or in Revenue Procedure 2005-16.

  

 7 

Rev. Sept. 2007 

 Failure to fill out the Adoption Agreement properly may result in disqualification of the Plan. The Employer
acknowledges it has (i) received a copy of the current prospectus covering units representing pro rata beneficial interests in the collective investment funds and the portfolios established under the Collective Trust as investment options under
the ABA Retirement Funds Program (the “Program”) and understands its provisions, and (ii) determined that the fees described therein are reasonable for the services provided by the Program. The Employer represents that the sole
practitioner, or at least one partner or shareholder, is a member or associate of the American Bar Association (“ABA”) or of a Qualified Bar Association (or that the Employer is otherwise eligible to adopt the Plan in accordance with the
definition of “Employer” in the Plan). 
 This Adoption Agreement may be used only in conjunction with the American Bar Association
Members Retirement Plan, Basic Plan Document No. 01. The Employer will act as plan administrator and as such will fulfill the responsibilities allocated to the Employer and plan administrator by the Employer Plan, including the reporting and
disclosure requirements of the Internal Revenue Service and the Department of Labor. The Employer acknowledges that the ABA Retirement Funds (“ABA/RF”), the Trustee and their designated agents shall have no liability for actions taken on
the basis of information provided to them by the Employer. ABA/RF shall inform the Employer of any amendments made to the Plan or of the discontinuance or abandonment of the Plan. 

 

	12.	SPONSOR INFORMATION 

 ABA
Retirement Funds 
 c/o ABA Retirement Funds Program 

Post Office Box 5142 
 Boston, Massachusetts
02206 
 (800) 348-2272 
  

	13.	SIGNATURE 

 IN WITNESS WHEREOF,
the Employer named above hereby adopts the American Bar Association Members Retirement Plan by causing this Adoption Agreement to be executed as of the date set forth below. 

 

					
		 	  

		 	Signature
			
		 	By:	 	  

			
		 	Title:	 	  

			
		 	Date:	 	  

  

 8 

Rev. Sept. 2007 

 STANDARDIZED SIMPLIFIED PROFIT SHARING PLAN 

ADOPTION AGREEMENT 01-003 
  

	1.	EMPLOYER PLAN INFORMATION 

  

	 	(a)	Name of Employer Plan: 

This is the
                                         
                                         
                                   (the “Plan”). 

 

	 	(b)	Employer Plan Year (check one): 

  

	 	(1)	 ̈        The Plan Year is the calendar year. 

 

	 	(2)	 ̈        The Plan Year ends
            /             (enter the last day and month of the Employer’s fiscal year).

  

	 	(c)	Three Digit Employer Plan Number:
                     

  

	 	(d)	Employer Plan Adoption Date (check one): 

  

	 	(1)	 ̈        If the Employer is adopting this Employer Plan as a new
plan, the Effective Date is                     . 

 

	 	(2)	 ̈        If the Employer is adopting this Employer Plan as an
amended and restated version of an existing plan, the Effective Date of the amendment and restatement is             . The original effective date of the plan was
            . 

  

	 	(e)	Special Effective Dates. Notwithstanding Section 1(d) above, the following Sections of the Employer Plan shall be effective as of the dates
set forth below: 

  

							
	  	 	Section:	  	Effective Date:	  	 
		 	 	  	 	  	
		 	 	  	 	  	
		 	 	  	 	  	

  

	2.	EMPLOYER 

  

									
		 	(a)	    	Employer Name:	  	  
	  	
					
	 	 	 	    	Address:	  	  
	  	 
	 	 	 	    	 	  	  
	  	 
	 	 	 	    	 	  	  
	  	 
					
		 		    	Contact’s Name:	  	  
	  	
					
		 		    	Telephone Number:	  	  
	  	
					
		 		    	Facsimile Number:	  	  
	  	
					
		 		    	Employer Tax I.D. Number:	  	  
	  	

  

 Rev. Sept. 2007 

 (b)        Plan Administrator.
The Employer is the Plan Administrator. Please provide the names(s) and title(s) of the individual(s) authorized to act as, or on behalf of, the Plan Administrator: 
  

									
		  	(1)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	
				
		  	(2)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	

  

	 	(c)	    Employer’s Form of Business (check one): 

 

									
		  	(1)    	  	 ̈	  	C Corporation:	  	                     (enter date of incorporation)
					
		  	(2)    	  	 ̈	  	S Corporation:	  	                     (enter date of incorporation)
					
		  	(3)    	  	 ̈	  	Partnership	  	
					
		  	(4)    	  	 ̈	  	Sole Proprietorship	  	
				
		  	(5)    	  	 ̈	  	 Tax-Exempt Entity (as described in section 501(c)(3) of the

Internal Revenue Code)

				
		  	(6)    	  	 ̈	  	Limited Liability Company
				
		  		  	(A)  	  	 ̈    Taxable as a C Corporation
				
		  		  	(B)  	  	 ̈    Taxable as a Partnership
			
		  	(7)    	  	  ̈     Other (must be a legal entity recognized under
federal income tax

laws):                        
              

  

	3.	ELIGIBILITY AND ENTRY DATES. 

  

	 	(a)	Participation Requirements. Eligible Employees can begin participation in the Employer Plan after meeting the following participation requirements
(check one): 

  

	 	(1)	 ̈        No age and no service requirements.

  

 2 

Rev. Sept. 2007 

	 	(2)	 ̈    Eligible Employees must have attained age
                     (not to exceed 21) and completed (check one): 

 

	 	(A)	 ̈                   
          months of Service (not to exceed 12 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed 24); or 

 

	 	(B)	 ̈                   
          Years of Eligibility Service (not to exceed 1 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed 2).

 (b)    Years of Eligibility Service. If Box 3(a)(2)(B) is checked, for
purposes of determining Years of Eligibility Service (as defined in Article 2(76) of the Plan), Hours of Service (as defined in Article 2(29) of the Plan) shall be calculated as follows (check one): 

 

	 	(1)	 ̈        Hourly equivalency. Actual Hours of Service.

 Note: The hourly equivalency option is available only if the Employer keeps appropriate records of
actual hours worked. 
  

	 	(2)	 ̈        Daily equivalency. 10 Hours of Service for each day in
which at least one Hour of Service is credited. 

  

	 	(3)	 ̈        Weekly equivalency. 45 Hours of Service for each week in
which at least one Hour of Service is credited. 

  

	 	(4)	 ̈        Monthly equivalency. 190 Hours of Service for each month
in which at least one Hour of Service is credited. 

 (c)    Employment
Year. If Box 3(a)(2)(B) is checked, for purposes of calculating Years of Eligibility Service, the Employment Year shall be the 12-month period beginning on the day on which an Employee performs his or her first Hour of Service upon his or
her employment or reemployment by the Employer and each subsequent 12-month period beginning on any anniversary of that day unless the Employer elects otherwise below. 

(1)     ̈        
Subsequent Plan Year Option. If this option is selected, the initial Employment Year shall remain the same as above, but subsequent Employment Years shall be the 12-month period beginning on the first day of the first Plan Year which
commences prior to the first anniversary of the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment by the Employer. 

Note: If the Subsequent Plan Year Option is selected, an Employee who is credited with 1,000 Hours of Service in both the initial
Employment Year and the first Plan Year which commences prior to the first anniversary of the Employee’s initial Employment Year will be credited with two (2) Years of Eligibility Service. 

 

 3 

Rev. Sept. 2007 

 (d)    Entry Dates. Eligible Employees who satisfy
the participation requirements above shall become Participants on any following Entry Date. Entry Date shall mean (check one): 
  

	 	(1)	 ̈        The first day after meeting the participation requirements.

  

	 	(2)	 ̈        The first day of first and seventh month of each Plan Year after
meeting the participation requirements. 

  

	 	(3)	 ̈        The first day of each month after meeting the participation
requirements. 

  

	 	(4)	 ̈        The first day of each Plan Year quarter after meeting the participation
requirements. 

 4. EMPLOYER CONTRIBUTIONS. The Employer may, in its sole discretion, elect to make Employer
contributions for any Plan Year, and such Employer contributions shall be allocated to all Participants who are either credited with at least 501 Hours of Service or are employed by the Employer on the last day of the Plan Year as follows (check
one): 
  

	 	(a)	 ̈        Non-integrated Allocation Formula. If this option is
selected, Employer contributions shall be allocated to eligible Participants in the proportion that each such Participant’s Compensation for the Plan Year bears to the total Compensation of all such Participants for the Plan Year.

  

	 	(b)	 ̈        Integrated Allocation Formula. If this option is
selected, Employer contributions shall be allocated in the manner set forth in Section 5.2(c) of the Plan. 

Note: An Employer who maintains any other Qualified Plan, including an Employer Plan, or “simplified employee pension
plan” (as defined in section 408(k) of the Code) that provides for integrated contributions or benefits for any of the same Participants may not elect the Integrated Allocation Formula option. 

 

	 	(1)	Integration Level. “Integration Level” shall mean the Taxable Wage Base (as defined in Section 5.2(d)(3) of the Plan), unless the
Employer elects a lesser amount below. 

  

	 	(A)	 ̈    If this option is selected, Integration Level shall be (check one):

  

	 	(i)	    % (not to exceed 100%) of the Taxable Wage Base for the Plan Year; or 

 

 4 

Rev. Sept. 2007 

	 	(ii)	$         (not to exceed the Taxable Wage Base). 

 

	5.	VESTING. 

(a)    Normal Retirement Age of 65. For purposes of determining a Participant’s entitlement
to the entire balance of his or her Accounts, a Participant’s Normal Retirement Age shall be age 65 unless the Employer elects otherwise below. 
  

	 	(1)	 ̈      Earlier Normal Retirement Age. If this option is selected, a
Participant’s Normal Retirement Age shall be age                      (not less than 55 and not to exceed 65).

 (b)    Vesting Schedule. A Participant who terminates Service prior to
Normal Retirement Age for reasons other than death or Disability shall be entitled to receive the Vested Portion in his or her Matching Contribution Account and/or Employer Account. The Vested Portion shall be determined by vesting schedule
                    . 
  

											
	 Percentage
Vested

	 Years of Service
	 	 A
	 	 B
	 	 C
	 	 D
	 	 E

	 Less than one
	 	0%	 	0%	 	0%	 	    %	 	100%
	 One but less than two
	 	0%	 	0%	 	0%	 	    %	 	100%
	 Two but less than three
	 	100%	 	20%	 	0%	 	    %	 	100%
	 Three but less than four
	 	100%	 	40%	 	100%	 	    %	 	100%
	 Four but less than five
	 	100%	 	60%	 	100%	 	    %	 	100%
	 Five but less than six
	 	100%	 	80%	 	100%	 	    %	 	100%
	 Six or more
	 	100%	 	100%	 	100%	 	    %	 	100%

 Note: If
Schedule D is elected, complete the schedule by showing the rate at which a Participant becomes vested. Schedule D must provide for a Vested Portion that is at every point in time equal to or greater than the Vested Portion prescribed under Schedule
A, B or C, whichever is selected for comparison. 
  

	 	(c)	Service for Predecessor Employers. Service shall not include service for any predecessor employer unless the Employer maintains the plan of such
predecessor employer or the Employer elects otherwise below. 

  

 5 

Rev. Sept. 2007 

	 	(1)	 ̈        Service Included. If this option is selected, Service
shall include service for the following predecessor employer(s): 

  

	 	(A)	                           
                                         
     

  

	 	(B)	                           
                                         
     

(d)     ̈        
Application of Forfeitures. Amount forfeited by Participants shall be (check one): 
  

	 	(1)	 ̈        Applied to reduce Employer contributions. 

 

	 	(2)	 ̈        Reallocated among eligible Participants. 

6. TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the Top-Heavy Plan requirements of Article 12 of the Plan and below for each
Plan Year, if any, for which the Employer Plan is a Top-Heavy Plan. 
 (a)    Top-Heavy
Testing. The Trustee shall determine annually whether the Employer Plan is a Top-Heavy Plan, unless the Employer elects otherwise below. 
  

	 	(1)	 ̈        If this option is selected, the Employer elects to test the Employer
Plan itself to determine whether the Employer Plan is a Top-Heavy Plan. 

(b)    Present Value Determination. If the Employer maintains a standardized form of the ABA
Member’s Defined Benefit Pension Plan, the Employer may elect to determine the Present Value of Accrued Benefits as defined in Section 12.1(e) of the Plan using the following assumptions: 

 

	 	(1)	Interest rate     % per annum. 

  

	 	(2)	Mortality Table:                     .

  

	7.	COMPENSATION. 

(a)    Definition of Compensation. For purposes of the Employer Plan, “Compensation”
(as defined in Article 2(11) of the Plan) shall mean (except as otherwise specifically provided in the Plan) (check one): 
  

	 	(1)	 ̈        Wages, Tips and Other Compensation Box on Form
W-2. As defined in Article 2(11)(a)(1) of the Plan. 

  

	 	(2)	 ̈        Internal Revenue Code Section 3401(a) Wages.
As defined in Article 2(11)(a)(2) of the Plan. 

  

 6 

Rev. Sept. 2007 

	 	(3)	 ̈        415 Safe-Harbor Compensation. As defined in Article
2(11)(a)(3) of the Plan. 

  

	 	(b)	 ̈        Exclusions from Compensation. If this option is selected,
notwithstanding the definition selected above, “Compensation” shall not include reimbursement or other expense allowances, fringe benefits (cash and noncash), moving expenses, deferred compensation and welfare benefits.

 8. PARTICIPANT LOANS. If the Employer has adopted a loan program, Participant loans shall be made in accordance
with Article 7 of the Plan. 
 9. IN-SERVICE WITHDRAWALS. Participants may make withdrawals prior to termination of employment in
accordance with Article 7 of the Plan under the following circumstances (check all that apply): 
  

	 	(a)	 ̈        Hardship Withdrawals. If this option is selected,
Participants may apply to withdraw from their Employer Account an amount required to satisfy a hardship in accordance with Section 7.2 of the Plan. 

(b)    Age
59 1/2
Withdrawal. Participants may elect to receive a distribution of the Vested Portion of their Employer Account upon attaining age
59 1/2 unless the Employer elects to permit such
withdrawals earlier below. 
  

	 	(1)	  ̈        Prior to Age
59 1/2
Election. If this option is selected, Participants may elect to receive a distribution of the Vested Portion of their Employer Account earlier upon attainment of age
             (not earlier than age 55). 

  

	 	(c)	 ̈        Withdrawals After 5 Years of Plan Participation. If this
option is selected, Participants may elect to receive a distribution of the Vested Portion of their Employer Account and Matching Contribution Account upon completion of 5 years of participation in the Plan. 

10. DEFAULT INVESTMENT FUND. Amounts contributed to a Participant’s Accounts for which a Participant has failed to specify an
Investment Option, amounts forfeited by Participants prior to reallocation and amounts for which the Employer is responsible for making an investment election shall be invested in the following Investment Option:
                                        .

  

	11.	PAIRED PLANS.  

  

	 	(a)	Minimum Contribution with Paired Plans. If an Employer maintains this Employer Plan and another Employer Plan by means of a different standardized
Adoption Agreement under the Plan or if the Employer also adopts a standardized form of the ABA Member’s Defined Benefit Pension Plan as paired plans, the following rule shall apply (check one): 

 

	 	(1)	 ̈        Each Paired Plan. If this option is selected, the
Employer shall make a Minimum Contribution to both Employer Plans; or 

  

 7 

Rev. Sept. 2007 

	 	(2)	 ̈        Identical Elections. If this option is selected,
the Employer agrees to make identical elections in this Adoption Agreement and in
                                      
   (enter name of other standardized Adoption Agreement under the Plan) with respect to the participation requirements and the entry date under Section 3. 

 

	12.	RELIANCE ON OPINION LETTER AND ACKNOWLEDGEMENTS 

An Employer may rely on an opinion letter issued by the Internal Revenue Service as evidence that this Employer Plan is qualified under
section 401(a) of the Code, except to the extent provided in Revenue Procedure 2005-16. An employer who has ever maintained or who later adopts any plan (including a welfare benefit fund, as defined in section 419(e) of the Internal
Revenue Code, which provides post-retirement medical benefits allocated to separate accounts for Key Employees, or an “individual medical account”, as defined in section 415(1)(2) of the Internal Revenue Code) in addition to this
Employer Plan other than standardized forms of the Plan and/or the American Bar Association Members Defined Benefit Pension Plan as paired plans, may not rely on the opinion letter issued by the Internal Revenue Service with respect to the
requirements of sections 415 and 416 of the Code. If the Employer who adopts or maintains multiple plans (other than paired plans) wishes to obtain reliance with respect to the requirements of sections 415 and 416 of the Code, application
for a determination letter should be made to Employee Plans Determinations of the Internal Revenue Service. The Employer may not rely on the opinion letter in certain other circumstances, which are specified in the opinion letter issued with respect
to the Plan or in Revenue Procedure 2005-16. 
 Failure to fill out the Adoption Agreement properly may result in disqualification of the Plan.
The Employer acknowledges it has (i) received a copy of the current prospectus covering units representing pro rata beneficial interests in the collective investment funds and the portfolios established under the Collective Trust as investment
options under the ABA Retirement Funds Program (the “Program”) and understands its provisions, and (ii) determined that the fees described therein are reasonable for the services provided by the Program. The Employer represents that
the sole practitioner, or at least one partner or shareholder, is a member or associate of the American Bar Association (“ABA”) or of a Qualified Bar Association (or that the Employer is otherwise eligible to adopt the Plan in accordance
with the definition of “Employer” in the Plan). 
 This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer will act as plan administrator and as such will fulfill the responsibilities allocated to the Employer and plan administrator by the Employer Plan, including the
reporting and disclosure requirements of the Internal Revenue Service and the Department of Labor. The Employer acknowledges that the 

 

 8 

Rev. Sept. 2007 

 
ABA Retirement Funds (“ABA/RF”), the Trustee and their designated agents shall have no liability for actions taken on the basis of information provided to them by the Employer. ABA/RF
shall inform the Employer of any amendments made to the Plan or of the discontinuance or abandonment of the Plan. 
  

	13.	SPONSOR INFORMATION 

 ABA
Retirement Funds 
 c/o ABA Retirement Funds Program 

Post Office Box 5142 
 Boston, Massachusetts
02206 
 (800) 348-2272 
  

 9 

Rev. Sept. 2007 

	14.	SIGNATURE 

 IN WITNESS WHEREOF,
the Employer named above hereby adopts the American Bar Association Members Retirement Plan by causing this Adoption Agreement to be executed as of the date set forth below. 

 

					
		 	  

		 	Signature
			
		 	By:	 	  

			
		 	Title:	 	  

			
		 	Date:	 	  

  

 10 

Rev. Sept. 2007 

 NON-STANDARDIZED PROFIT SHARING PLAN 

WITH 401(K) ARRANGEMENT, INCLUDING SAFE HARBOR OPTION 

ADOPTION AGREEMENT 01-004 
  

	1.	EMPLOYER PLAN INFORMATION 

  

	 	(a)	Name of Employer Plan: 

This is the
                                         
                                         
                                   (the “Plan”). 

 

	 	(b)	Employer Plan Year (check one): 

(1)         ̈     
   The Plan Year is the calendar year. 

(2)         ̈     
   The Plan Year ends             /             (enter the last day and month of the Employer’s
fiscal year). 
  

	 	(c)	Three Digit Employer Plan Number:
                     

  

	 	(d)	Employer Plan Adoption Date (check one): 

(1)         ̈     
   If the Employer is adopting this Employer Plan as a new plan, the Effective Date is                     . 

(2)         ̈     
   If the Employer is adopting this Employer Plan as an amended and restated version of an existing plan, the Effective Date of the amendment and restatement is
            . The original effective date of the plan was             . 

 

	 	(e)	Special Effective Dates. Notwithstanding Section 1(d) above, the following Sections of the Employer Plan shall be effective as of the dates set forth
below: 

  

							
	 	 	Section:	  	Effective Date:	  	 
		 	 	  	 	  	
		 	 	  	 	  	
		 	 	  	 	  	

  

	2.	EMPLOYER 

  

									
		 	(a)    	  	Employer Name:	  	  
	  	
					
	 	 	 	  	Address:	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
					
		 		  	Contact’s Name:	  	  
	  	
					
		 		  	Telephone Number:	  	  
	  	
					
		 		  	Facsimile Number:	  	  
	  	
					
		 		  	Employer Tax I.D. Number:	  	  
	  	

  

 Rev. Sept. 2007 

 (b)    Plan Administrator. The Employer is the Plan
Administrator. Please provide the names(s) and title(s) of the individual(s) authorized to act as, or on behalf of, the Plan Administrator: 
  

									
		  	(1)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	
				
		  	(2)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	

  

	 	(c)	Employer’s Form of Business (check one): 

  

									
		  	(1)    	  	 ̈	  	C Corporation:	  	                     (enter date of incorporation)
					
		  	(2)    	  	 ̈	  	S Corporation:	  	                     (enter date of incorporation)
					
		  	(3)    	  	 ̈	  	Partnership	  	
					
		  	(4)    	  	 ̈	  	Sole Proprietorship	  	
				
		  	(5)    	  	 ̈	  	Tax-Exempt Entity (as described in section 501(c)(3) of the Internal Revenue Code)
				
		  	(6)    	  	 ̈	  	Limited Liability Company
				
		  		  	(A)  	  	 ̈    Taxable as a C Corporation
				
		  		  	(B)  	  	 ̈    Taxable as a Partnership
			
		  	(7)    	  	 ̈    Other (must be a legal entity recognized under federal income tax
laws):                                      

  

	3.	ELIGIBILITY AND ENTRY DATES. 

  

	 	(a)	Eligible Employees. All Eligible Employees (as defined in Article 2(17) of the Plan) shall be eligible to participate in the Employer Plan except the
following (check all that apply): 

  

	 	(1)	 ̈        Associate Attorneys 

 

	 	(2)	 ̈        Employees of Related Employers listed here:
                                         
                                         
                     

                      
                                         
                                         
                                         
                                         
                             
  

 2 

Rev. Sept. 2007 

	 	(3)	 ̈        Leased Employees (as defined in section 414(n)(2) of the Internal
Revenue Code) 

  

	 	(4)	 ̈        Other classification (classification cannot be related to age or
service). Define and describe classification: 

                      
                                         
                                         
                                         
                                         
                                         
   

                      
                                         
                                         
                                         
                                         
                                         
   

                      
                                         
                                         
                                         
                                         
                                         
   
 Note: Any exclusion of a classification of Employees under this Section 3(a)(4) which excludes
all Non-Highly Compensated Employees other than Non-Highly Compensated Employees with the lowest amount of Compensation and/or the shortest period of Service and who represent the minimum number of such Employees necessary to satisfy coverage under
section 410(b) of the Code shall not be permitted. 
  

	 	(b)	Participation Requirements. 

 

	 	(1)	For Employer Contributions. For purposes of receiving allocations of Employer contributions pursuant to Section 4, Eligible Employees can
begin participation in the Employer Plan after meeting the following participation requirements (check one): 

  

	 	(A)	 ̈      No age and no service requirements. 

 

	 	(B)	 ̈      Eligible Employees must have attained age
                     (not to exceed 21) and completed (check one): 

 

	 	(i)	 ̈        
                     months of Service (not to exceed 12 unless Vesting Schedule A, E or a more favorable D is selected in
Section 5(b); but in no case to exceed 24); or 

  

	 	(ii)	 ̈        
                     Years of Eligibility Service (not to exceed 1 unless Vesting Schedule A, E or a more favorable D is selected in
Section 5(b); but in no case to exceed 2). 

 Note: If no election is made, Eligible Employees
who have attained age 21 and completed 1 Year of Eligibility Service can begin participation in the Employer Plan for purposes of receiving allocations of Employer contributions pursuant to Section 4. 

 

	 	(2)	For Elective Contributions. For purposes of making Elective Contributions pursuant to Section 9 and Section 4.2(b) of the Plan, Eligible
Employees can begin participation in the Employer Plan after meeting the following participation requirements (check one): 

  

	 	(A)	 ̈        No age and no service requirements. 

 

 3 

Rev. Sept. 2007 

	 	(B)	 ̈     Eligible Employees must have attained age
             (not to exceed 21) and completed (check one): 

  

	 	(i)	 ̈        
                     months of Service (not to exceed 12); or 

 

	 	(ii)	 ̈        
                     Years of Eligibility Service (not to exceed 1). 

Note: If no election is made, Eligible Employees who have attained age 21 and completed 1 Year of Eligibility Service can begin
participation in the Employer Plan for purposes of making Elective Contributions pursuant to Section 9 and Section 4.2(b) of the Plan. 

(c)    Years of Eligibility Service. If Box 3(b)(1)(B)(ii) or Box 3(b)(2)(B)(ii) is checked, for
purposes of determining Years of Eligibility Service (as defined in Article 2(76) of the Plan), Hours of Service (as defined in Article 2(29) of the Plan) shall equal an Employee’s actual Hours of Service (please note that Employer must keep
appropriate records of actual hours worked) unless the Employer elects a different calculation method below (check one): 
  

	 	(1)	 ̈        Daily equivalency. 10 Hours of Service for each day in
which at least one Hour of Service is credited. 

  

	 	(2)	 ̈        Weekly equivalency. 45 Hours of Service for each week in
which at least one Hour of Service is credited. 

  

	 	(3)	 ̈        Monthly equivalency. 190 Hours of Service for each month
in which at least one Hour of Service is credited. 

 (d)    Employment
Year. If Box 3(b)(1)(B)(ii) or Box 3(b)(2)(B)(ii) is checked, for purposes of calculating Years of Eligibility Service, the Employment Year shall be the 12-month period beginning on the day on which an Employee performs his or her first Hour
of Service upon his or her employment or reemployment by the Employer and each subsequent 12-month period beginning on any anniversary of that day unless the Employer elects otherwise below. 

(1)        ̈      
  Subsequent Plan Year Option. If this option is selected, the initial Employment Year shall remain the same as above, but subsequent Employment Years shall be the 12-month period beginning on the first day of the first Plan
Year which commences prior to the first anniversary of the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment by the Employer. 

 

 4 

Rev. Sept. 2007 

 Note: If the Subsequent Plan Year Option is selected, an Employee who is credited
with 1,000 Hours of Service in both the initial Employment Year and the first Plan Year which commences prior to the first anniversary of the Employee’s initial Employment Year will be credited with two (2) Years of Eligibility Service.

 (e)    Entry Dates. Eligible Employees who satisfy the participation requirements
above shall become Participants on any following Entry Date. Entry Date shall mean the first day of the first and seventh month of each Plan Year after meeting the participation requirements, unless the Employer elects a different Entry Date
below (check one): 
  

	 	(1)	 ̈        The first day after meeting the participation requirements.

  

	 	(2)	 ̈        The first day of each month after meeting the participation
requirements. 

  

	 	(3)	 ̈        The first day of each Plan Year quarter after meeting the participation
requirements. 

 4. EMPLOYER CONTRIBUTIONS. The Employer may, in its sole discretion, elect to make Employer
contributions for any Plan Year, and any such Employer contributions shall be allocated to eligible Participants in the proportion that each such Participant’s Compensation for the Plan Year bears to the total Compensation of all such
Participants for the Plan Year (a “Non-integrated Allocation Formula”), unless the Employer elects a different allocation formula below (check one): 
  

	 	(a)	 ̈        Integrated Allocation Formula. If this option is
selected, Employer contributions shall be allocated in the manner set forth in Section 5.2(c) of the Plan. 

Note: An Employer who maintains any other Qualified Plan, including an Employer Plan, or “simplified employee pension
plan” (as defined in section 408(k) of the Code) that provides for integrated contributions or benefits for any of the same Participants may not elect the Integrated Allocation Formula option. 

 

	 	(1)	Integration Level. “Integration Level” shall mean the Taxable Wage Base (as defined in Section 5.2(d)(3) of the Plan), unless the Employer
elects a lesser amount below. 

  

	 	(A)	 ̈        If this option is selected, Integration Level shall be (check
one): 

  

	 	(i)	    % (not to exceed 100%) of the Taxable Wage Base for the Plan Year; or 

 

	 	(ii)	$         (not to exceed the Taxable Wage Base). 

 

 5 

Rev. Sept. 2007 

	 	(b)	 ̈        Uniform Points Allocation Formula. If this option is
selected, the Employer may make Employer contributions on behalf of Participants in an amount determined by the Employer in its sole discretion for each Plan Year which shall be allocated based on the proportion that each such Participant’s
total points bears to the total points of all such Participants for the Plan Year. Eligible Participants shall receive points as follows (check all that apply): 

 

	 	(1)	 ̈        Points for Age. If this option is selected, each
Participant shall receive                      points for each
                     year of age. 

  

	 	(2)	 ̈        Points for Service. If this option is selected, each
Participant shall receive                      points for each
                     year of Service. 

  

	 	(c)	 ̈        Cross-Tested Allocation Formula. If this option is
selected, subject to the provisions of the Cross-Tested Profit Sharing Plan Supplement, an Employer may make Employer contributions on behalf of eligible Participants in an amount determined by the Employer in its sole discretion for each Plan Year
which shall be allocated to eligible Participants pursuant to the Employer’s elections in such Supplement. 

(d)    Eligibility for Employer Contributions. If an Employer elects to make Employer
contributions, all Participants who are credited with at least 1,000 Hours of Service during the Plan Year and are employed on the last day of the Plan Year shall be entitled to receive an allocation of Employer contributions for a Plan Year unless
the Employer elects a different eligibility requirement below (check one): 
  

	 	(1)	 ̈        Credited with at least 501 Hours of Service during the Plan Year

  

	 	(2)	 ̈        Credited with at least 1,000 Hours of Service during the Plan Year

  

	 	(3)	 ̈        Employed on the last day of the Plan Year 

 

	 	(4)	 ̈        Credited with at least 501 Hours of Service during the Plan Year
and employed on the last day of the Plan Year 

  

	 	(5)	 ̈        Credited with at least 501 Hours of Service during the Plan Year
or employed on the last day of the Plan Year 

  

	 	(6)	 ̈        Credited with at least 1,000 Hours of Service during the Plan Year
or employed on the last day of the Plan Year 

  

 6 

Rev. Sept. 2007 

	5.	VESTING. 

(a)    Normal Retirement Age of 65. For purposes of determining a Participant’s entitlement
to the entire balance of his or her Accounts, a Participant’s Normal Retirement Age shall be age 65 unless the Employer elects otherwise below. 
  

	 	(1)	 ̈        Earlier Normal Retirement Age. If this option is
selected, a Participant’s Normal Retirement Age shall be age              (not less than 55 and not to exceed 65). 

(b)    Vesting Schedule. A Participant who terminates Service prior to Normal Retirement Age for
reasons other than death or Disability shall be entitled to receive the Vested Portion in his or her Matching Contribution Account and/or Employer Account. The Vested Portion shall be determined by vesting schedule B unless the Employer elects a
different vesting schedule below: 
  

	 	(1)	 ̈        If this option is selected, the Vested Portion shall be determined by
vesting schedule             . 

  

											
	 Percentage
Vested

	 Years of Service
	 	 A
	 	 B
	 	 C
	 	 D
	 	 E

	 Less than one
	 	0%	 	0%	 	0%	 	    %	 	100%
	 One but less than two
	 	0%	 	0%	 	0%	 	    %	 	100%
	 Two but less than three
	 	100%	 	20%	 	0%	 	    %	 	100%
	 Three but less than four
	 	100%	 	40%	 	100%	 	    %	 	100%
	 Four but less than five
	 	100%	 	60%	 	100%	 	    %	 	100%
	 Five but less than six
	 	100%	 	80%	 	100%	 	    %	 	100%
	 Six or more
	 	100%	 	100%	 	100%	 	    %	 	100%

 Note: If
Schedule D is elected, complete the schedule by showing the rate at which a Participant becomes vested. Schedule D must provide for a Vested Portion that is at every point in time equal to or greater than the Vested Portion prescribed under Schedule
A, B or C, whichever is selected for comparison. 
 (c)    Service for Predecessor
Employers Service shall not include service for any predecessor employer unless the Employer maintains the plan of such predecessor employer or the Employer elects otherwise below. 

 

	 	(1)	 ̈        Service Included. If this option is selected, Service
shall include service for the following predecessor employer(s): 

  

	 	(A)	                          
                                         
  

  

	 	(B)	                          
                                         
  

  

 7 

Rev. Sept. 2007 

(d)     ̈    Application of
Forfeitures. Amount forfeited by Participants shall be applied to reduce Employer contributions unless the Employer elects otherwise below: 
  

	 	(1)	 ̈        If this option is selected, the amount forfeited by
Participants shall be reallocated among eligible Participants. 

 6. TOP HEAVY PROVISIONS. The Employer Plan
shall be subject to the Top-Heavy Plan requirements of Article 12 of the Plan and below for each Plan Year, if any, for which the Employer Plan is a Top-Heavy Plan. 

(a)    Top-Heavy Testing. The Trustee shall determine annually whether the Employer Plan is a
Top-Heavy Plan, unless the Employer elects otherwise below. 
  

	 	(1)	 ̈        If this option is selected, the Employer elects to test
the Employer Plan itself to determine whether the Employer Plan is a Top-Heavy Plan. 

(b)    Minimum Benefits under Other Qualified Plan(s). If the Employer maintains another
Qualified Plan (or Plans), the Minimum Contribution shall be made to this Employer Plan unless the Employer elects otherwise below; provided, however, that if the Employer has elected to make integrated Employer contributions to a
Qualified Plan (or Plans), the Minimum Contribution shall be made to the Qualified Plan (or Plans) as to which the Employer has elected to make integrated Employer contributions. 

 

	 	(1)	 ̈        If this option is selected, the Employer elects that the
Minimum Contribution shall not be made to this Employer Plan and that the minimum contribution and benefit requirements of section 416 of the Internal Revenue Code shall be satisfied by such other Qualified Plan (or Plans)
                             (enter name of other Qualified Plan(s)). 

(c)    Present Value Determination. If the Employer maintains a Qualified Defined Benefit Plan,
the Present Value of Accrued Benefits as defined in Section 12.1(e) of the Plan shall be determined using the interest and mortality assumptions contained in the Employer’s Qualified Defined Benefit Plan, unless the Employer elects
otherwise below: 
  

	 	(1)	 ̈        If this option is selected, the Employer will determine
the Present Value of Accrued Benefits using the following assumptions: 

  

	 	(A)	Interest rate     % per annum. 

  

	 	(B)	Mortality Table:             . 

 

 8 

Rev. Sept. 2007 

	7.	COMPENSATION. 

(a)    Definition of Compensation. For purposes of the Employer Plan, “Compensation”
(as defined in Article 2(11) of the Plan) shall mean (except as otherwise specifically provided in the Plan) (check one): 
  

	 	(1)	 ̈        Wages, Tips and Other Compensation Box on Form
W-2. As defined in Article 2(11)(a)(1) of the Plan. 

  

	 	(2)	 ̈        Internal Revenue Code Section 3401(a)
Wages. As defined in Article 2(11)(a)(2) of the Plan. 

  

	 	(3)	 ̈        415 Safe-Harbor Compensation. As defined in
Article 2(11)(a)(3) of the Plan. 

  

	 	(b)	 ̈        Exclusions from Compensation. If this
option is selected, notwithstanding the definition selected above, “Compensation” shall not include the following (even if includible in gross income) (check any that apply): 

 

	 	(1)	 ̈        Reimbursement or other expense allowances, fringe
benefits (cash and noncash), moving expenses, deferred compensation and welfare benefits. 

  

	 	(2)	 ̈        Overtime pay (requires additional testing of the
definition of Compensation for nondiscrimination purposes pursuant to section 414(s) of the Internal Revenue Code). 

  

	 	(3)	 ̈        Bonuses (requires additional testing of the definition of
Compensation for nondiscrimination purposes pursuant to section 414(s) of the Internal Revenue Code). 

  

	 	(4)	 ̈        Other (must be reasonable and consistently applied;
requires additional testing of the definition of Compensation for nondiscrimination purposes pursuant to section 414(s) of the Internal Revenue Code):             

 8. HIGHLY COMPENSATED EMPLOYEES. Any Employee who is a 5%-owner at any time during the current or prior
Plan Year or earned Compensation in excess of $90,000 (as indexed) for the prior Plan Year shall be a Highly Compensated Employee unless the Employer elects otherwise below. 

 

	 	(a)	 ̈        Calendar Year Election. If this
option is selected, only Employees who are 5%-owners at any time during the current or prior Plan Year or earned Compensation in excess of $90,000 (as indexed) for the calendar year beginning with or within the prior Plan Year shall be Highly
Compensated Employees. 

  

 9 

Rev. Sept. 2007 

	 	(b)	 ̈        Top Paid Group Election. If
this option is selected, only Employees in the top 20% of Employees for the prior Plan Year (or, if the Calendar Year Election was made above, the calendar year beginning with or within the prior Plan Year ) ranked by Compensation shall be Highly
Compensated Employees. 

 9. ELECTIVE CONTRIBUTIONS. The Employer may elect to permit Eligible Employees to
make Elective Contributions as follows: (check all that apply). 
  

	 	(a)	 ̈        Eligibility for Elective Contributions. If
this option is selected, all Eligible Employees shall be permitted to make Elective Contributions to the Employer Plan after meeting the applicable participation requirements unless the Employer elects otherwise below. 

 

	 	(1)	 ̈        Exclusion of Highly Compensated Employees.
If this option is selected, Participants who are Highly Compensated Employees will not be permitted to make Elective Contributions. 

  

	 	(2)	 ̈        Exclusion of Other Employees. If this
option is selected, Participants designated here will not be permitted to make Elective Contributions: 

                      
                                         
                                         
                                         
                                         
                                         
   
  

	 	(b)	 ̈        Automatic Enrollment. If this option is
selected, all Eligible Employees who meet the applicable participation requirements above shall be deemed to have elected to make Elective Contributions in an amount equal to     % or $
         of their Compensation unless and until a Participant affirmatively elects a different amount (including no amount) pursuant to Section 4.2(b) of the Plan. 

 

	 	(c)	 ̈        Safe Harbor Election. If this option is
selected, the Employer elects the safe harbors set forth in sections 401(k)(12) and 401(m)(11) of the Internal Revenue Code and the Employer Plan shall be deemed to satisfy the actual deferral percentage test of Section 4.2(e)(1) of the Plan
and the actual contribution percentage test of Section 4.2(e)(2) of the Plan. If the Employer elects to permit Post-Tax Employee Contributions pursuant to Section 10 below and Section 4.3 of the Plan, then notwithstanding the
preceding sentence, the actual contribution percentage test of Section 4.2(e)(2) of the Plan shall be applied to such Post-Tax Employee Contributions. If this option is selected, the Employer must complete the Safe Harbor 401(k) Plan
Supplement. 

 Note: Participants who are eligible to make Elective Contributions pursuant to this
Section 9 may also be eligible to receive a Top-Heavy Minimum Contribution pursuant to Article 12 of the Plan. 
  

 10 

Rev. Sept. 2007 

	10.	POST-TAX EMPLOYEE CONTRIBUTIONS. 

  

	 	(a)	 ̈        Post-Tax Employee Contributions. If
this option is selected, all Participants may elect to make Post-Tax Employee Contributions unless the Employer elects otherwise below. 

  

	 	(1)	 ̈        Exclusion of Highly Compensated Employees.
If this option is selected, Participants who are Highly Compensated Employees will not be permitted to make Post-Tax Employee Contributions. 

  

	 	(2)	 ̈        Exclusion of Other Employees. If this
option is selected, Participants designated here will not be permitted to make Post-Tax Employee Contributions: 

                      
                                         
                                         
                                         
                                         
                                         
   
 11.        MATCHING EMPLOYER CONTRIBUTIONS. If the Employer elects to
permit Participants to make Elective Contributions, the Employer may also elect to make Matching Contributions which shall be allocated to Participants according to the following formulas (check all that apply): 

 

	 	(a)	 ̈        Matching Contributions on Elective
Contributions. If this option is selected, the Employer shall make Matching Contributions on behalf of each Participant who makes Elective Contributions as follows (check one): 

 

	 	(1)	 ̈        Fixed Matching Contributions. The Employer
shall make a Matching Contribution in an amount equal to     % of a Participant’s Elective Contributions not in excess of     % or $         
of a Participant’s Compensation for the Plan Year; or 

  

	 	(2)	 ̈        Tiered Matching Contributions.

 (A)    The Employer shall make a Matching Contribution in an amount equal to
    % of a Participant’s Elective Contributions not in excess of     % or $          of a Participant’s Compensation for the Plan Year;
and 
 (B)         % of a Participant’s Elective Contributions over
    % or $          of a Participant’s Compensation but not in excess of     % or $          of
a Participant’s Compensation for the Plan Year. 
  

	 	(b)	 ̈        Other. If this option is selected, the
Employer shall make Matching Contributions on behalf of each Participant subject to Section 4.2 of the Plan as follows: 

                      
                                         
                                         
                                        

                      
                                         
                                         
                                        

                      
                                         
                                         
                                        

  

 11 

Rev. Sept. 2007 

	 	(c)	 ̈        Discretionary Matching Contributions on Elective
Contributions. If this option is selected, the Employer may make Matching Contributions on behalf of Participants who make Elective Contributions in an amount determined by the Employer in its sole discretion for each Plan Year.

 Note: If an Employer has not made an election with respect to Sections 11(a) – (c) above, the
Employer may make Matching Contributions on behalf of Participants who make Elective Contributions in an amount determined by the Employer in its sole discretion for each Plan Year. 

(d)    Eligibility for Matching Contributions. If the Employer elects to make Matching
Contributions, all Participants shall be entitled to receive an allocation of Matching Contributions for a Plan Year unless the Employer elects otherwise below (check all that apply). 

 

	 	(1)	 ̈        Service Requirement. If this option
is elected, only Participants who are credited with at least 1,000 Hours of Service during the Plan Year will receive an allocation of Matching Contributions. 

 

	 	(2)	 ̈        Last Day Requirement. If this option is
elected, only Participants who are employed by the Employer on the last day of the Plan Year will receive an allocation of Matching Contributions. 

  

	 	(3)	 ̈        Non-Highly Compensated Requirement. If this
option is elected, only Participants who are Non-Highly Compensated Employees will receive an allocation of Matching Contributions. 

  

	 	(e)	 ̈        Matching Contributions on Catch-Up Contributions.
If this option is elected and the Employer elects to make Matching Contributions, the Employer shall make Matching Contributions with respect to Catch-Up Contributions and Elective Contributions pursuant to this Section 11.

 12. NONDISCRIMINATION TESTING RULES: To the extent an Employer has not made the Safe Harbor Election in Box 9(c)
or an Employer has made the Safe Harbor Election in Box 9(c) but elects to permit Post-Tax Employee Contributions under the Employer Plan, then for purposes of applying the actual deferral percentage or actual contribution percentage tests, the
following rules shall apply. 
 (a)    Prior Plan Year Data Default - For purposes of
applying the nondiscrimination test in Section 4.2(e) of the Plan, the actual deferral percentage and the actual contribution percentage of Highly Compensated Employees for the Plan Year shall be compared to the actual deferral percentage and
the actual contribution percentage of Non-Highly Compensated Employees for the immediately preceding Plan Year unless the Employer elects otherwise below (check all that apply): 

 

	 	(1)	 ̈        Current Year Testing Method For Actual Deferral
Percentage Test. If this option is selected, the Employer elects to use the actual deferral percentage of Non-Highly Compensated Employees for the same Plan Year in applying the actual deferral percentage test. 

 

 12 

Rev. Sept. 2007 

	 	(2)	 ̈        Current Year Testing Method For Actual Contribution
Percentage Test. If this option is selected, the Employer elects to use the actual contribution percentage of Non-Highly Compensated Employees for the same Plan Year in applying the actual contribution percentage test.

 Note: If an Employer elects to use the current year testing method for a Plan Year, the Employer may
not elect to use the prior year testing method for a subsequent Plan Year until the Employer Plan has used the current year testing method for each of the preceding 5 Plan Years (or if lesser, the number of Plan Years the Employer Plan has been in
existence) or if, as a result of a merger or acquisition described in section 410(b)(6)(C)(i) of the Code, the Employer maintains both a plan using the prior year testing method and a plan using the current year testing method and such change is
made within the transition period described in section 410(b)(6)(C)(ii) of the Code. 
 Note: Notwithstanding any
Employer election to the contrary, the current year testing method will be used for purposes of applying the actual contribution percentage test if the actual deferral percentage test is deemed satisfied. Furthermore, to the extent the Employer
elects the current year testing method for purposes of the actual deferral percentage test or the actual contribution percentage test, but not both, Elective Contributions may not be used to satisfy the actual contribution percentage test and
Qualified Matching Contributions may not be used to satisfy the actual deferral percentage test. 

(b)    Initial Year Testing Method. If this is a new Employer Plan, other than a successor plan
or a plan that is aggregated as described in section 1.401(k)-2(c)(2)(ii) or 1.401(m)-2(c)(2)(ii) of the Income Tax Regulations, the actual contribution percentage test and the actual deferral percentage test shall be applied assuming a 3% actual
contribution and actual deferral percentage for Non-Highly Compensated Employees unless the Employer elects otherwise below (check all that apply): 
  

	 	(1)	 ̈        Actual Percentages Method For Actual Deferral
Percentage Test. If this option is selected, the Employer elects to use the actual deferral percentage of Non-Highly Compensated Employees for the initial Plan Year for purposes of applying the actual deferral percentage test.

  

 13 

Rev. Sept. 2007 

	 	(2)	 ̈        Actual Percentages Method For Actual Contribution
Percentage Test. If this option is selected, the Employer elects to use the actual contribution percentage of Non-Highly Compensated Employees for the initial Plan Year for purposes of applying the actual contribution percentage test.

 13. PARTICIPANT LOANS. If the Employer has adopted a loan program, Participant loans shall be made in accordance
with Article 7 of the Plan. 
 14. IN-SERVICE WITHDRAWALS. Participants may make withdrawals prior to termination of employment in
accordance with Article 7 of the Plan under the following circumstances (check all that apply): 
  

	 	(a)	 ̈        Hardship Withdrawals. If this option is
selected, Participants may apply to withdraw from their Employer Account and Matching Contribution Account an amount required to satisfy a hardship in accordance with Section 7.2 of the Plan. 

 

	 	(b)	 ̈        401(k) Hardship Withdrawals. If this option is
selected and the Employer has adopted the 401(k) arrangement under Section 4.2 of the Plan, Participants may also apply to withdraw from their 401(k) Salary Deferral Account and Roth 401(k) Contribution Account, as applicable, an amount
required to satisfy a hardship in accordance with Section 7.2(a) and (c) of the Plan. 

(c)    Age
59 1/2
Withdrawal. Participants may elect to receive a distribution of the Vested Portion of their Employer Account and Matching Contribution Account upon attaining age
59 1/2 unless the Employer elects to permit such
withdrawals earlier below. 
  

	 	(1)	  ̈        Prior to Age
59 1/2
Election. If this option is selected, Participants may elect to receive a distribution of the Vested Portion of their Employer Account and Matching Contribution Account earlier
upon attainment of age              (not earlier than age 55). 

  

	 	(d)	 ̈        Withdrawals After 5 Years of Plan Participation.
If this option is selected, Participants may elect to receive a distribution of the Vested Portion of their Employer Account and Matching Contribution Account upon completion of 5 years of participation in the Plan. 

15. DEFAULT INVESTMENT FUND. Amounts contributed to a Participant’s Accounts for which a Participant has failed to specify an
Investment Option, amounts forfeited by Participants prior to reallocation and amounts for which the Employer is responsible for making an investment election shall be invested in the following Investment Option:
                                         
                                       .

  

 14 

Rev. Sept. 2007 

 16. LIMITATIONS ON ALLOCATIONS. If the Employer maintains or has
ever maintained a Qualified Defined Contribution Plan, an “individual medical account” (as defined in section 415(l)(2) of the Internal Revenue Code) which is part of a pension or annuity plan or a welfare benefit fund (as defined in
section 419(e) of the Internal Revenue Code) for post-retirement medical benefits of Key Employees, annual additions to a Participant’s Accounts shall be limited as provided in Section 5.4 of the Plan to meet the requirement of section 415
of the Internal Revenue Code unless the Employer designates another method of limiting annual additions for purposes section 415 of the Internal Revenue Code below. 

                      
                                         
                                         
                                         
                                         
                                         
            

                      
                                         
                                         
                                         
                                         
                                         
            
  

	17.	RELIANCE ON OPINION LETTER AND ACKNOWLEDGEMENTS 

An Employer may rely on the opinion letter issued by the Internal Revenue Service as evidence that this Employer Plan is qualified under section 401(a)
of the Internal Revenue Code only to the extent provided in Revenue Procedure 2005-16, but may not rely on such opinion letter in certain other circumstances or with respect to certain qualification requirements which are specified in the opinion
letter issued with respect to the Plan and in Revenue Procedure 2005-16. In order to obtain reliance in such circumstances with respect to such qualification requirements, the Employer must apply to Employee Plans Determinations of the Internal
Revenue Service for a determination letter. 
 Failure to fill out the Adoption Agreement properly may result in disqualification of the Plan.
The Employer acknowledges it has (i) received a copy of the current prospectus covering units representing pro rata beneficial interests in the collective investment funds and the portfolios established under the Collective Trust as investment
options under the ABA Retirement Funds Program (the “Program”) and understands its provisions, and (ii) determined that the fees described therein are reasonable for the services provided by the Program. The Employer represents that
the sole practitioner, or at least one partner or shareholder, is a member or associate of the American Bar Association (“ABA”) or of a Qualified Bar Association (or that the Employer is otherwise eligible to adopt the Plan in accordance
with the definition of “Employer” in the Plan). 
 This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer will act as plan administrator and as such will fulfill the responsibilities allocated to the Employer and plan administrator by the Employer Plan, including the
reporting and disclosure requirements of the Internal Revenue Service and the Department of Labor. The Employer acknowledges that the ABA Retirement Funds (“ABA/RF”), the Trustee and their designated agents shall have no liability for
actions taken on the basis of information provided to them by the Employer. ABA/RF shall inform the Employer of any amendments made to the Plan or of the discontinuance or abandonment of the Plan. 

 

 15 

Rev. Sept. 2007 

	18.	SPONSOR INFORMATION 

 ABA
Retirement Funds 
 c/o ABA Retirement Funds Program 

Post Office Box 5142 
 Boston, Massachusetts
02206 
 (800) 348-2272 
  

	19.	SIGNATURE 

 IN WITNESS WHEREOF,
the Employer named above hereby adopts the American Bar Association Members Retirement Plan by causing this Adoption Agreement to be executed as of the date set forth below. 

 

					
		 	  

		 	Signature
			
		 	By:	 	  

			
		 	Title:	 	  

			
		 	Date:	 	  

  

 16 

Rev. Sept. 2007 

 NON-STANDARDIZED DEFINED CONTRIBUTION PENSION PLAN 

ADOPTION AGREEMENT 01-005 
  

	1.	EMPLOYER PLAN INFORMATION 

  

	 	(a)	Name of Employer Plan: 

This is the
                                         
                                         
                                   (the “Plan”). 

 

	 	(b)	Employer Plan Year (check one): 

(1)         ̈     
   The Plan Year is the calendar year. 

(2)         ̈    
    The Plan Year ends             /             (enter the last day and month of the
Employer’s fiscal year). 
  

	 	(c)	Three Digit Employer Plan Number:
                     

  

	 	(d)	Employer Plan Adoption Date (check one): 

(1)         ̈    
    If the Employer is adopting this Employer Plan as a new plan, the Effective Date is                     .

(2)         ̈    
    If the Employer is adopting this Employer Plan as an amended and restated version of an existing plan, the Effective Date of the amendment and restatement is
            . The original effective date of the plan was             . 

 

	 	(e)	Special Effective Dates. Notwithstanding Section 1(d) above, the following Sections of the Employer Plan shall be effective as of the dates
set forth below: 

  

							
	  	 	Section:	  	Effective Date:	  	 
		 	 	  	 	  	
		 	 	  	 	  	
		 	 	  	 	  	

  

	2.	EMPLOYER 

  

									
		 	(a)    	  	Employer Name:	  	  
	  	
					
	 	 	 	  	Address:	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
					
		 		  	Contact’s Name:	  	  
	  	
					
		 		  	Telephone Number:	  	  
	  	
					
		 		  	Facsimile Number:	  	  
	  	
					
		 		  	Employer Tax I.D. Number:	  	  
	  	

 Rev. Sept. 2007 

 (b)        Plan Administrator.
The Employer is the Plan Administrator. Please provide the names(s) and title(s) of the individual(s) authorized to act as, or on behalf of, the Plan Administrator: 
  

									
		  	(1)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	
				
		  	(2)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	

 (c)        Employer’s Form of Business (check
one): 
  

									
		  	(1)    	  	 ̈	  	C Corporation:	  	                     (enter date of incorporation)
					
		  	(2)    	  	 ̈	  	S Corporation:	  	                     (enter date of incorporation)
					
		  	(3)    	  	 ̈	  	Partnership	  	
					
		  	(4)    	  	 ̈	  	Sole Proprietorship	  	
				
		  	(5)    	  	 ̈	  	 Tax-Exempt Entity (as described in section 501(c)(3) of the

Internal Revenue Code)

				
		  	(6)    	  	 ̈	  	Limited Liability Company
				
		  		  	(A)  	  	 ̈     Taxable as a C Corporation
				
		  		  	(B)  	  	 ̈    Taxable as a Partnership
				
		  	(7)    	  	 ̈    	  	Other (must be a legal entity recognized under federal income tax laws):
                                        

  

	3.	ELIGIBILITY AND ENTRY DATES. 

(a)        Eligible Employees. All Eligible Employees (as defined in
Article 2(17) of the Plan) shall be eligible to participate in the Employer Plan except the following (check all that apply): 
  

							
		 	 (1)
	  	     ̈    	  	Associate Attorneys

  

 2 

Rev. Sept. 2007 

	 	(2)	 ̈        Employees of Related Employers listed here:
                                         
                                         
               

                      
                                         
                                         
                                         
                                         
                                

 

	 	(3)	 ̈        Leased Employees (as defined in section 414(n)(2) of the
Internal Revenue Code) 

  

	 	(4)	 ̈        Other classification (classification cannot be related to age or
service). Define and describe classification: 

  

 
  

 
  

 
 Note: Any
exclusion of a classification of Employees under this Section 3(a)(4) which excludes all Non-Highly Compensated Employees other than Non-Highly Compensated Employees with the lowest amount of Compensation and/or the shortest period of Service
and who represent the minimum number of such Employees necessary to satisfy coverage under section 410(b) of the Code shall not be permitted. 

(b)    Participation Requirements. Eligible Employees can begin participation in the Employer
Plan after meeting the following participation requirements (check one): 
  

	 	(1)	 ̈        No age and no service requirements.

  

	 	(2)	 ̈        Eligible Employees must have attained age
             (not to exceed 21) and completed (check one): 

  

	 	(A)	 ̈                 
months of Service (not to exceed 12 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed 24); or 

 

	 	(B)	 ̈         
        Years of Eligibility Service (not to exceed 1 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed 2). 

(c)        Years of Eligibility Service. If Box 3(b)(2)(B) is checked, for
purposes of determining Years of Eligibility Service (as defined in Article 2(76) of the Plan), Hours of Service (as defined in Article 2(29) of the Plan) shall be calculated as follows (check one): 

 

	 	(1)	 ̈        Hourly equivalency. Actual Hours of Service.

 Note: The hourly equivalency option is available only if the Employer keeps appropriate records of
actual hours worked. 
  

 3 

Rev. Sept. 2007 

	 	(2)	 ̈        Daily equivalency. 10 Hours of Service for each
day in which at least one Hour of Service is credited. 

  

	 	(3)	 ̈        Weekly equivalency. 45 Hours of Service for each week in
which at least one Hour of Service is credited. 

  

	 	(4)	 ̈        Monthly equivalency. 190 Hours of Service for each month
in which at least one Hour of Service is credited. 

 (d)    Employment
Year. If Box 3(b)(2)(B) is checked, for purposes of calculating Years of Eligibility Service, the Employment Year shall be the 12-month period beginning on the day on which an Employee performs his or her first Hour of Service upon his or
her employment or reemployment by the Employer and each subsequent 12-month period beginning on any anniversary of that day unless the Employer elects otherwise below. 

(1)       ̈      
  Subsequent Plan Year Option. If this option is selected, the initial Employment Year shall remain the same as above, but subsequent Employment Years shall be the 12-month period beginning on the first day of the first
Plan Year which commences prior to the first anniversary of the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment by the Employer. 

Note: If the Subsequent Plan Year Option is selected, an Employee who is credited with 1,000 Hours of Service in both the initial
Employment Year and the first Plan Year which commences prior to the first anniversary of the Employee’s initial Employment Year will be credited with two (2) Years of Eligibility Service. 

(e)        Entry Dates. Eligible Employees who satisfy the participation
requirements above shall become Participants on any following Entry Date. Entry Date shall mean (check one): 
  

	 	(1)	 ̈        The first day after meeting the participation
requirements. 

  

	 	(2)	 ̈        The first day of first and seventh month of each Plan
Year after meeting the participation requirements. 

  

	 	(3)	 ̈        The first day of each month after meeting the
participation requirements. 

  

	 	(4)	 ̈        The first day of each Plan Year quarter after meeting the
participation requirements. 

  

 4 

Rev. Sept. 2007 

 4. EMPLOYER CONTRIBUTIONS. The Employer shall make Employer contributions in an amount to be
allocated among eligible Participants as follows (check one): 
  

	 	(a)	 ̈        Fixed Allocation Formula. If this option is selected, for
each Plan Year, the Employer shall make an Employer contribution on behalf of each eligible Participant in an amount equal to     % (not to exceed 25%) of such Participant’s Compensation.

  

	 	(b)	 ̈        Integrated Allocation Formula. If this
option is selected, for each Plan Year, the Employer shall make an Employer contribution on behalf of each Participant in an amount equal to     % of such Participant’s Compensation PLUS
    % (not to exceed the lesser of percentage elected in preceding blank and Maximum Disparity Rate (as defined in Section 5.2(d)(4) of the Plan)) of each eligible Participant’s Compensation in excess of
the Integration Level, subject to Section 5.2 of the Plan; provided, however, that in the case of any Participant who has exceeded the Cumulative Permitted Disparity Limit (as defined in Section 5.2(d)(1) of the Plan), the Employer shall
make an Employer contribution equal to the Participant’s total Compensation multiplied by the percentage elected in the second blank of this Box 4(b). 

Note: An Employer who maintains any other Qualified Plan, including an Employer Plan, or “simplified employee pension
plan” (as defined in section 408(k) of the Code) that provides for integrated contributions or benefits for any of the same Participants may not elect the Integrated Allocation Formula option. 

(A)    Integration Level. “Integration Level” shall mean the Taxable Wage Base (as
defined in Section 5.2(d)(3) of the Plan), unless the Employer elects a lesser amount below. 
  

	 	(i)	 ̈         If this option is selected, Integration Level shall be
(check one): 

  

	 	(a)	    % (not to exceed 100%) of the Taxable Wage Base for the Plan Year; or 

 

	 	(b)	$          (not to exceed the Taxable Wage Base). 

(c)    Eligibility for Employer Contributions. All Participants who are credited with at least
1,000 Hours of Service during the Plan Year and are employed on the last day of the Plan Year shall be entitled to receive an allocation of Employer contributions for a Plan Year unless the Employer elects a different eligibility requirement below
(check one): 
  

	 	(1)	 ̈        Credited with at least 501 Hours of Service during the
Plan Year 

  

 5 

Rev. Sept. 2007 

	 	(2)	 ̈        Credited with at least 1,000 Hours of Service during the Plan Year

  

	 	(3)	 ̈        Employed on the last day of the Plan Year 

 

	 	(4)	 ̈        Credited with at least 501 Hours of Service during the Plan Year
and employed on the last day of the Plan Year 

  

	 	(5)	 ̈        Credited with at least 501 Hours of Service during the Plan Year
or employed on the last day of the Plan Year 

  

	 	(6)	 ̈        Credited with at least 1,000 Hours of Service during the Plan Year
or employed on the last day of the Plan Year 

  

	5.	VESTING. 

(a)    Normal Retirement Age of 65. For purposes of determining a Participant’s entitlement
to the entire balance of his or her Accounts, a Participant’s Normal Retirement Age shall be age 65 unless the Employer elects otherwise below. 
  

	 	(1)	 ̈        Earlier Normal Retirement Age. If this option is
selected, a Participant’s Normal Retirement Age shall be age              (not less than 55 and not to exceed 65). 

(b)    Vesting Schedule. A Participant who terminates Service prior to Normal Retirement Age for
reasons other than death or Disability shall be entitled to receive the Vested Portion in his or her Employer Account. The Vested Portion shall be determined by vesting schedule
                    . 
  

											
	 Percentage
Vested

	 Years of Service
	 	 A
	 	 B
	 	 C
	 	 D
	 	 E

	 Less than one
	 	0%	 	0%	 	0%	 	    %	 	100%
	 One but less than two
	 	0%	 	0%	 	0%	 	    %	 	100%
	 Two but less than three
	 	100%	 	20%	 	0%	 	    %	 	100%
	 Three but less than four
	 	100%	 	40%	 	100%	 	    %	 	100%
	 Four but less than five
	 	100%	 	60%	 	100%	 	    %	 	100%
	 Five but less than six
	 	100%	 	80%	 	100%	 	    %	 	100%
	 Six or more
	 	100%	 	100%	 	100%	 	    %	 	100%

  

 6 

Rev. Sept. 2007 

 Note: If Schedule D is elected, complete the schedule by showing the rate at which a
Participant becomes vested. Schedule D must provide for a Vested Portion that is at every point in time equal to or greater than the Vested Portion prescribed under Schedule A, B or C, whichever is selected for comparison. 

 

	 	(c)	Service for Predecessor Employers. Service shall not include service for any predecessor employer unless the Employer maintains the plan of such
predecessor employer or the Employer elects otherwise below. 

  

	 	(1)	 ̈        Service Included. If this option is selected, Service
shall include service for the following predecessor employer(s): 

  

	 	(A)	                           
                                         

  

	 	(B)	                           
                                         

 6. TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the Top-Heavy Plan requirements of Article 12 of
the Plan and below for each Plan Year, if any, for which the Employer Plan is a Top-Heavy Plan. 

(a)    Top-Heavy Testing. The Trustee shall determine annually whether the Employer Plan is a
Top-Heavy Plan, unless the Employer elects otherwise below. 
  

	 	(1)	 ̈        If this option is selected, the Employer elects to test the Employer
Plan itself to determine whether the Employer Plan is a Top-Heavy Plan. 

(b)     Minimum Benefits under Other Qualified Plan(s). If the Employer
maintains another Qualified Plan (or Plans), the Minimum Contribution shall be made to this Employer Plan unless the Employer elects otherwise below; provided, however, that if the Employer has elected to make integrated Employer
contributions to a Qualified Plan (or Plans), the Minimum Contribution shall be made to the Qualified Plan (or Plans) as to which the Employer has elected to make integrated Employer contributions. 

 

	 	(1)	 ̈        If this option is selected, the Employer elects that the Minimum
Contribution shall not be made to this Employer Plan and that the minimum contribution and benefit requirements of section 416 of the Internal Revenue Code shall be satisfied by such other Qualified Plan (or Plans)
                                        
(enter name of other Qualified Plan(s)). 

 (c)    Present Value
Determination. If the Employer maintains a Qualified Defined Benefit Plan, the Employer may elect to determine the Present Value of Accrued Benefits as defined in Section 12.1(e) of the Plan using the following assumptions: 

 

	 	(1)	Interest rate     % per annum. 

  

	 	(2)	Mortality Table:                     .

  

 7 

Rev. Sept. 2007 

	7.	COMPENSATION. 

(a)    Definition of Compensation. For purposes of the Employer Plan, “Compensation”
(as defined in Article 2(11) of the Plan) shall mean (except as otherwise specifically provided in the Plan) (check one): 
  

	 	(1)	 ̈        Wages, Tips and Other Compensation Box on Form
W-2. As defined in Article 2(11)(a)(1) of the Plan. 

  

	 	(2)	 ̈        Internal Revenue Code Section 3401(a) Wages.
As defined in Article 2(11)(a)(2) of the Plan. 

  

	 	(3)	 ̈        415 Safe-Harbor Compensation. As defined in Article
2(11)(a)(3) of the Plan. 

  

	 	(b)	 ̈        Exclusions from Compensation. If this option is selected,
notwithstanding the definition selected above, “Compensation” shall not include the following (even if includible in gross income) (check any that apply): 

 

	 	(1)	 ̈        Reimbursement or other expense allowances, fringe benefits (cash and
noncash), moving expenses, deferred compensation and welfare benefits. 

  

	 	(2)	 ̈        Overtime pay (requires additional testing of the definition of
Compensation for nondiscrimination purposes pursuant to section 414(s) of the Internal Revenue Code). 

  

	 	(3)	 ̈        Bonuses (requires additional testing of the definition of Compensation
for nondiscrimination purposes pursuant to section 414(s) of the Internal Revenue Code). 

  

	 	(4)	 ̈        Other (must be reasonable and consistently applied; requires additional
testing of the definition of Compensation for nondiscrimination purposes pursuant to section 414(s) of the Internal Revenue Code):
                                        

 8. PARTICIPANT LOANS. If the Employer has adopted a loan program, Participant loans shall be made in accordance
with Article 7 of the Plan. 
 9. DEFAULT INVESTMENT FUND. Amounts contributed to a Participant’s Accounts for which a
Participant has failed to specify an Investment Option, amounts forfeited by Participants prior to reallocation and amounts for which the Employer is responsible for making an investment election shall be invested in the following Investment Option:
                                         
                   . 
  

 8 

Rev. Sept. 2007 

 10. LIMITATIONS ON ALLOCATIONS. If the Employer maintains or has ever maintained a
Qualified Defined Contribution Plan, an “individual medical account” (as defined in section 415(l)(2) of the Internal Revenue Code) which is part of a pension or annuity plan or a welfare benefit fund (as defined in section 419(e) of the
Internal Revenue Code) for post-retirement medical benefits of Key Employees, annual additions to a Participant’s Accounts shall be limited as provided in Section 5.4 of the Plan to meet the requirement of section 415 of the Internal
Revenue Code unless the Employer designates another method of limiting annual additions for purposes section 415 of the Internal Revenue Code below. 
  

 
  

 
  

	11.	RELIANCE ON OPINION LETTER AND ACKNOWLEDGEMENTS 

An Employer may rely on the opinion letter issued by the Internal Revenue Service as evidence that this Employer Plan is qualified under section 401(a)
of the Internal Revenue Code only to the extent provided in Revenue Procedure 2005-16, but may not rely on such opinion letter in certain other circumstances or with respect to certain qualification requirements which are specified in the opinion
letter issued with respect to the Plan and in Revenue Procedure 2005-16. In order to obtain reliance in such circumstances with respect to such qualification requirements, the Employer must apply to Employee Plans Determinations of the Internal
Revenue Service for a determination letter. 
 Failure to fill out the Adoption Agreement properly may result in disqualification of the Plan.
The Employer acknowledges it has (i) received a copy of the current prospectus covering units representing pro rata beneficial interests in the collective investment funds and the portfolios established under the Collective Trust as investment
options under the ABA Retirement Funds Program (the “Program”) and understands its provisions, and (ii) determined that the fees described therein are reasonable for the services provided by the Program. The Employer represents that
the sole practitioner, or at least one partner or shareholder, is a member or associate of the American Bar Association (“ABA”) or of a Qualified Bar Association (or that the Employer is otherwise eligible to adopt the Plan in accordance
with the definition of “Employer” in the Plan). 
 This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer will act as plan administrator and as such will fulfill the responsibilities allocated to the Employer and plan administrator by the Employer Plan, including the
reporting and disclosure requirements of the Internal Revenue Service and the Department of Labor. The Employer acknowledges that the ABA Retirement Funds (“ABA/RF”), the Trustee and their designated agents shall have no liability for
actions taken on the basis of information provided to them by the Employer. ABA/RF shall inform the Employer of any amendments made to the Plan or of the discontinuance or abandonment of the Plan. 

 

 9 

Rev. Sept. 2007 

	12.	SPONSOR INFORMATION 

 ABA
Retirement Funds 
 c/o ABA Retirement Funds Program 

Post Office Box 5142 
 Boston, Massachusetts
02206 
 (800) 348-2272 
  

	13.	SIGNATURE 

 IN WITNESS WHEREOF,
the Employer named above hereby adopts the American Bar Association Members Retirement Plan by causing this Adoption Agreement to be executed as of the date set forth below. 

 

					
		 	  

		 	Signature
			
		 	By:	 	  

			
		 	Title:	 	  

			
		 	Date:	 	  

  

 10 

Rev. Sept. 2007 

 STANDARDIZED TARGET BENEFIT PENSION PLAN 

ADOPTION AGREEMENT 01-006 
  

	1.	EMPLOYER PLAN INFORMATION 

  

	 	(a)	Name of Employer Plan: 

This is
the                                        
                                         
                                    (the “Plan”). 

 

	 	(b)	Employer Plan Year (check one): 

(1)         ̈     
   The Plan Year is the calendar year. 

(2)         ̈    
    The Plan Year ends             /             (enter the last day and month of the
Employer’s fiscal year). 
  

	 	(c)	Three Digit Employer Plan Number:
                     

  

	 	(d)	Employer Plan Adoption Date (check one): 

(1)         ̈    
    If the Employer is adopting this Employer Plan as a new plan, the Effective Date is                     .

(2)         ̈    
    If the Employer is adopting this Employer Plan as an amended and restated version of an existing plan, the Effective Date of the amendment and restatement is
            . The original effective date of the plan was             . 

 

	 	(e)	Special Effective Dates. Notwithstanding Section 1(d) above, the following Sections of the Employer Plan shall be effective as of the
dates set forth below: 

  

							
	  	 	Section:	  	Effective Date:	  	 
		 	 	  	 	  	
		 	 	  	 	  	
		 	 	  	 	  	

  

	2.	EMPLOYER 

  

									
		 	(a)    	  	Employer Name:	  	  
	  	
					
	 	 	 	  	Address:	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
					
		 		  	Contact’s Name:	  	  
	  	
					
		 		  	Telephone Number:	  	  
	  	
					
		 		  	Facsimile Number:	  	  
	  	
					
		 		  	Employer Tax I.D. Number:	  	  
	  	

 Rev. Sept. 2007 

 (b)        Plan Administrator.
The Employer is the Plan Administrator. Please provide the names(s) and title(s) of the individual(s) authorized to act as, or on behalf of, the Plan Administrator: 

 

									
		  	(1)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	
				
		  	(2)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	

  

	 	(c)	Employer’s Form of Business (check one): 

  

									
		  	(1)    	  	 ̈	  	C Corporation:	  	                     (enter date of incorporation)
					
		  	(2)    	  	 ̈	  	S Corporation:	  	                     (enter date of incorporation)
					
		  	(3)    	  	 ̈	  	Partnership	  	
					
		  	(4)    	  	 ̈	  	Sole Proprietorship	  	
				
		  	(5)    	  	 ̈	  	 Tax-Exempt Entity (as described in section 501(c)(3) of the

Internal Revenue Code)

				
		  	(6)    	  	 ̈	  	Limited Liability Company
				
		  		  	(A)  	  	 ̈    Taxable as a C Corporation
				
		  		  	(B)  	  	 ̈    Taxable as a Partnership
			
		  	(7)    	  	  ̈    Other (must be a legal entity recognized under
federal income tax

laws):                        
              

  

	3.	ELIGIBILITY AND ENTRY DATES. 

  

	 	(a)	Participation Requirements. Eligible Employees can begin participation in the Employer Plan after meeting the following participation requirements
(check one): 

  

	 	(1)	     ̈        No age and no service
requirements. 

  

 2 

Rev. Sept. 2007 

	 	(2)	     ̈        Eligible Employees must have
attained age              (not to exceed 21) and completed (check one): 

  

	 	(A)	 ̈                  
months of Service (not to exceed 12 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed 24); or 

 

	 	(B)	 ̈                  
Years of Eligibility Service (not to exceed 1 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed 2). 

 

	 	(b)	Years of Eligibility Service. If Box 3(a)(2)(B) is checked, for purposes of determining Years of Eligibility Service (as defined in Article 2(76) of the
Plan), Hours of Service (as defined in Article 2(29) of the Plan) shall be calculated as follows (check one): 

  

									
		 		 	(1)    	  	 ̈	  	Hourly equivalency. Actual Hours of Service.
				
		 		 		  	Note: The hourly equivalency option is available only if the Employer keeps appropriate records of actual hours worked.
					
		 		 	 (2)    
	  	 ̈	  	Daily equivalency. 10 Hours of Service for each day in which at least one Hour of Service is credited.
					
		 		 	 (3)    
	  	 ̈	  	Weekly equivalency. 45 Hours of Service for each week in which at least one Hour of Service is credited.
					
		 		 	 (4)    
	  	 ̈	  	Monthly equivalency. 190 Hours of Service for each month in which at least one Hour of Service is credited.

(c)     Employment Year. If Box 3(a)(2)(B) is checked, for purposes of calculating Years of
Eligibility Service, the Employment Year shall be the 12-month period beginning on the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment by the Employer and each subsequent 12-month period
beginning on any anniversary of that day unless the Employer elects otherwise below. 
 (1)
     ̈      Subsequent Plan Year Option. If this option is selected, the initial Employment Year shall remain the same as above, but
subsequent Employment Years shall be the 12-month period beginning on the first day of the first Plan Year which commences prior to the first anniversary of the day on which an Employee performs his or her first Hour of Service upon his or her
employment or reemployment by the Employer. 
 Note: If the Subsequent Plan Year Option is selected, an Employee who is
credited with 1,000 Hours of Service in both the initial Employment Year and the first Plan Year which commences prior to the first anniversary of the Employee’s initial Employment Year will be credited with two (2) Years of Eligibility
Service. 
  

 3 

Rev. Sept. 2007 

	 	(d)	Entry Dates. Eligible Employees who satisfy the participation requirements above shall become Participants on any following Entry Date. Entry Date
shall mean (check one): 

  

	 	(1)	 ̈      The first day after meeting the participation requirements.

  

	 	(2)	 ̈      The first day of first and seventh month of each Plan Year after meeting the
participation requirements. 

  

	 	(3)	 ̈      The first day of each month after meeting the participation requirements.

  

	 	(4)	 ̈      The first day of each Plan Year quarter after meeting the participation
requirements. 

 4.       BENEFIT FORMULA AND EMPLOYER CONTRIBUTIONS. The
Employer shall make Employer contributions on behalf of each eligible Participant in accordance with the benefit formula selected by the Employer under (a) or (b) below (check one selection in either (a) or (b)). The
contribution calculation process in (c) below and the rules and definitions in (d) below will apply and the Current Stated Benefit under each formula will be expressed in a benefit payable annually in the form of a Life Annuity beginning
at Normal Retirement Age: 
  

	 	(a)	Fixed Benefit Formulas. For each Plan Year, the Employer shall make an Employer contribution on behalf of each Participant in an amount to be determined
in accordance with the following formula elected by the Employer: 

  

	 	(1)	 ̈      Unit Benefit. A Current Stated Benefit equal to
    % of Average Compensation, multiplied by the Participant’s total Years of Projected Participation up to a maximum of              (no less than
25) years. The first day of the first Plan Year taken into account under this stated benefit formula will be             . 

 

	 	(2)	 ̈      Flat Benefit. A Current Stated Benefit equal to
    % of Average Compensation, reduced pro rata for the Participant’s total Years of Projected Participation that are less than 25. 

 

	 	(3)	  ̈      Step-Rate Unit Benefit. A Current Stated Benefit
equal to     % of Average Compensation (R1) per year for the first              years (Y) of the Participant’s total Years of Projected Participation,
plus     % of Average Compensation (R2) per year for the next              years of the Participant’s total Years of Projected Participation (such
that 

  

 4 

Rev. Sept. 2007 

	 	 
the total Years of Projected Participation taken into account under R1 and R2 is not less than 33). If Y is less than 33, R2 will not be less than: 

(R1)(25-Y) 

33-Y 
 (but not
less than 0), and will not be greater than: 
 (R1)(44-Y) 

33-Y 
  

	 	(b)	Integrated Benefit Formulas. For each Plan Year, the Employer shall make an Employer contribution on behalf of each Participant in an amount to be
determined in accordance with the formula under (1), (2) or (3) below as elected by the Employer. In addition, the Employer must elect below (i) the Integration Level to be used by the Employer Plan and (ii) the Plan Year to be
used to determine Covered Compensation under the Integration Level. 

 Note: An Employer who maintains any
other Qualified Plan, including an Employer Plan, or “simplified employee pension plan” (as defined in section 408(k) of the Code) that provides for integrated contributions or benefits for any of the same Participants may not elect an
Integrated Benefit Formula option. 
  

	 	(1)	 ̈        Integrated Unit Benefit. A Current Stated Benefit equal
to     % (the “base benefit percentage”) of Average Compensation up to the Integration Level for the Plan Year, multiplied by the Participant’s total Years of Projected Participation; plus
    % (the “excess benefit percentage”) of Average Compensation in excess of the Integration Level for the Plan Year, multiplied by the Participant’s total Years of Projected Participation. The maximum
number of total Years of Projected Participation taken into account under this benefit formula shall be the lesser of              (not less than 25 nor more than 35) or the
Cumulative Permitted Disparity Limit which shall be 35 minus: 

  

	 	(A)	The number of years the Participant benefited or is treated as having benefited under the Employer Plan prior to the Participant’s first Year of Projected
Participation, and 

  

	 	(B)	The number of years credited to the Participant for allocation or accrual purposes under one or more Qualified Plans or simplified employee pension plans (whether or
not terminated) ever maintained by the Employer (other than years counted in (A) or counted toward a Participant’s total Years of Projected Participation). 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. 

  

 5 

Rev. Sept. 2007 

	 	(2)	 ̈         Integrated Flat Benefit. A Current Stated Benefit equal
to     % (the “base benefit percentage”) of Average Compensation up to the Integration Level for the Plan Year; plus     % (the “excess benefit percentage”) of Average
Compensation in excess of the Integration Level for the Plan Year. For a Participant with less than 35 total Years of Projected Participation, the base benefit percentage and the excess benefit percentage shall be reduced by being multiplied by a
fraction, the numerator of which is the Participant’s total Years of Projected Participation, and the denominator of which is 35. In addition, if the number of the Participant’s “cumulative disparity years” exceeds 35, the excess
benefit percentage shall be further reduced as provided below. A Participant’s “cumulative disparity years” consist of the sum of (1) the Participant’s total Years of Projected Participation, (2) the number of years the
Participant benefited or is treated as having benefited under the Employer Plan prior to the Participant’s first Year of Projected Participation, and (3) the number of years credited to the Participant for allocation or accrual purposes
under one or more Qualified Plans or simplified employee pension plans (whether or not terminated) ever maintained by the Employer (other than years counted in (1) or (2)). If this cumulative permitted disparity reduction applies, the excess
benefit percentage shall be further reduced as follows: 

  

	 	(A)	Subtract the Participant’s base benefit percentage from the Participant’s excess benefit percentage (after any modification made as described above for a
Participant with less than 35 total Years of Projected Participation). 

  

	 	(B)	Multiply the result in (A) by a fraction (not less than 0), the numerator of which is 35 minus the sum of the years in (2) and (3) above, and the
denominator of which is 35. 

  

	 	(C)	The Participant’s excess benefit percentage is equal to the sum of the result in (B) and the Participant’s base benefit percentage, as otherwise
modified. 

  

	 	(3)	 ̈         Integrated Step-Rate Unit Benefit. Integrated Step-Rate
Unit Benefit. A Current Stated Benefit equal to the sum of the following two parts: 

 Part One:
    % (the “base benefit percentage”) of Average Compensation up to the Integration Level for the Plan Year, multiplied by the Participant’s total Years of Projected Participation up to
             years; plus     % (the “excess benefit percentage”) of Average Compensation in excess of the Integration Level for the Plan Year,
multiplied by the Participant’s total Years of Projected Participation up to              years. 
  

 6 

Rev. Sept. 2007 

 Part Two:     % (the “base benefit
percentage”) of Average Compensation up to the Integration Level for the Plan Year, multiplied by the Participant’s total Years of Projected Participation less the total Years of Projected Participation taken into account under Part One;
plus     % (the “excess benefit percentage”) of Average Compensation in excess of the Integration Level for the Plan Year, multiplied by the Participant’s total Years of Projected Participation less the
total Years of Projected Participation taken into account under Part One. 
 The maximum number of Years of Projected
Participation under each portion of this formula shall not exceed the lesser of 35 or the Cumulative Permitted Disparity Limit. 

“Integration Level” for each Plan Year and for each Participant means an amount equal to the following selection as
elected by the Employer: 
  

	 	(A)	 ̈      the Participant’s Covered Compensation for the Plan Year.

  

	 	(B)	 ̈      the greater of $10,000 or one-half of the Covered Compensation of any individual
who attains Social Security Retirement Age during the calendar year in which the Plan Year begins. 

  

	 	(C)	 ̈      $             (a
single dollar amount not to exceed the greater of $10,000 or one-half of Covered Compensation of any individual who attains Social Security Retirement Age during the calendar year in which the Plan begins). 

 

	 	(D)	 ̈      $             (a
single dollar amount that exceeds the greater of $10,000 or one-half of Covered Compensation of any individual who attains Social Security Retirement Age during the calendar year in which the Plan Year begins, but not to exceed the greater of
$25,450 or 150% of the Covered Compensation of an individual attaining Social Security Retirement Age in the current Plan Year). 

  

	 	(E)	 ̈      a uniform percentage equal to     % (greater than 100%
but not greater than 150%) of each Participant’s Covered Compensation for the current Plan Year, but in no event in excess of the Taxable Wage Base. 

“Covered Compensation” means, with respect to a particular Participant for a particular Plan Year, the average (without
indexing) of the Taxable Wage Bases in effect for each calendar year during the 35-year period ending with the last day of the calendar year in which the Participant attains (or will attain) Social Security Retirement Age. No increase in Covered
Compensation will decrease a Participant’s Stated Benefit. 
  

 7 

Rev. Sept. 2007 

 In determining a Participant’s Covered Compensation for a Plan Year, the Taxable Wage
Base in effect for the current Plan Year and any subsequent Plan Year will be assumed to be the same as the Taxable Wage Base in effect as of the beginning of the Plan Year for which the determination is being made. Covered Compensation will be
determined based on the following year: 
  

	 	(A)	 ̈      Current Plan Year, or 

 

	 	(B)	 ̈                  
 Plan Year. The Employer may specify a Plan Year earlier than the current Plan Year, provided that the earlier Plan Year is the same for all Participants and is not earlier than the later of (i) the Plan Year that begins five years before
the current Plan Year and (ii) the Plan Year beginning in 1989. If the specified Plan Year is more than five years before the current Plan Year, Covered Compensation will be that determined under the Covered Compensation table for the Plan Year
five years before the current Plan Year. 

 A Participant’s Covered Compensation for a Plan Year before the
35-year period ending with the last day of the calendar year in which the Participant attains Social Security Retirement Age is the Taxable Wage Base in effect as of the beginning of the Plan Year. A Participant’s Covered Compensation for a
Plan Year after such 35-year period is the Participant’s Covered Compensation for the Plan Year during which the 35-year period ends. 
  

	 	(4)	Additional Rules regarding Integration. 

  

	 	(A)	Under each of the integrated formulas in this Section 4(b) (including both parts of the Integrated Step-Rate Unit Benefit formula above), the excess benefit
percentage shall not exceed the base benefit percentage by more than the “maximum excess allowance”. As to each formula for any Year of Benefit Service, the “maximum excess allowance” is the lesser of (a) the base benefit
percentage or (b) the applicable factor determined from Table I (and multiplied by 35 in the case of the Integrated Flat Benefit formula). The applicable factor in Table I is based on Normal Retirement Age and the Integration Level.

  

	 	(B)	The integrated benefit formulas above are subject to the “overall permitted disparity limit” in this paragraph. For any Plan Year as to which this Employer
Plan benefits any Participant who also benefits under another Qualified Plan or simplified employee pension plan of the Employer that provides for permitted disparity (or that imputes permitted disparity), the Current Stated Benefit for all
Participants under this Employer Plan shall equal the excess benefit percentage (as otherwise adjusted under this Section 4) 

  

 8 

Rev. Sept. 2007 

 multiplied by the Participant’s total Average Compensation and either (i) prorated
for Years of Projected Participation less than 35, in the case of the Integrated Flat Benefit formula, or (ii) multiplied by the Participant’s total Years of Projected Participation up to the maximum total Years of Projected Participation
taken into account in the Integrated Unit Benefit formula or the Integrated Step-Rate Unit Benefit formula, whichever may apply. If this paragraph applies, the Employer Plan shall have a Fresh-Start Date on the last day of the Plan Year preceding
the Plan Year in which this paragraph first applies. In addition, if in any subsequent Plan Year the Employer Plan no longer benefits any Participant who also benefits under another Qualified Plan or simplified employee pension plan of the Employer
that provides for permitted disparity (or that imputes permitted disparity), the Employer Plan shall have a Fresh-Start Date on the last day of the Plan Year preceding the Plan Year in which this paragraph no longer applies. 

 

	 	(c)	Annual Employer Contribution. For each Plan Year the Employer shall contribute for each Participant who is eligible for such a contribution an amount
intended to fund the Participant’s Stated Benefit and calculated in accordance with this Section 4(c) and the tables of actuarial factors attached to this Adoption Agreement. The Employer contribution made on behalf of eligible
Participants under this Section 4 for a particular Plan Year shall be credited to the appropriate Participants’ Employer Accounts. 

To determine the annual Employer contribution necessary to fund the Stated Benefit, the interest rate shall be: 

 

					
	  ̈
7 1/2%
	 	 ̈ 8%	 	 ̈
8 1/2%

The calculation process, which shall be conducted as of the last day of the Plan Year and on the basis of both the Participant’s age
on his or her most recent birthday and the Interest Rate in effect on the last day of the prior Plan Year, is as follows: 

Step One: If the Participant has not yet reached Normal Retirement Age, determine the present value of the Stated Benefit
by multiplying the Stated Benefit by the factor that is the product of (i) the applicable factor in Table II and (ii) the applicable factor in Table IV. If the Participant is at or beyond Normal Retirement Age, determine such present value
by multiplying the Stated Benefit by the applicable factor in Table V corresponding to that Normal Retirement Age. 
  

 9 

Rev. Sept. 2007 

 Step Two: Calculate the excess, if any, of the amount determined in Step One
over the “theoretical reserve”, which is determined as follows: 
  

	 	(A)	A Participant’s theoretical reserve as of the last day of the first Plan Year in which the Participant participates in the Employer Plan, and as of the last day of
the first Plan Year after any Plan Year in which the Employer Plan either did not satisfy the safe harbor in Regulations Section 1.401(a)(4)-8(b)(3) or was not a prior safe harbor plan, is zero. In all other cases, in the first Plan Year as to
which this calculation (of the theoretical reserve) is in effect (“year one”), the theoretical reserve is (A) the present value of the Stated Benefit under Step One as of the last day of the Plan Year preceding year one, using the
actuarial assumptions, Employer Plan provisions and Participant Compensation as of that date (except that, in the case of a Participant who is beyond Normal Retirement Age during year one, the Life Annuity factor used in the determination shall be
the factor applicable for the Participant’s Normal Retirement Age), minus (B) the present value of the level of annual Employer contributions due each Plan Year, beginning with year one and ending with the Plan Year in which the
Participant reaches Normal Retirement Age, calculated as of the last day of the Plan Year preceding year one (again using the actuarial assumptions, Employer Plan provisions (disregarding those Employer Plan provisions providing for the limitations
of Code Section 415 or the minimum contributions of Code Section 416) and Participant Compensation as of that date). 

  

	 	(B)	After year one, the theoretical reserve is the sum of the amount determined for year one and the Employer contribution (as limited by Code Section 415, but
without regard to the required minimum contributions under Code Section 416) for each subsequent Plan Year up through the last day of the current Plan Year (excluding any Employer contributions made for the current Plan Year), using the
interest assumption in effect for each such Plan Year. 

 As a general rule, the calculations in this Step Two of
the level of annual Employer contribution necessary to fund the Stated Benefit shall be made as of the last day of each Plan Year, based on the Participant’s age as of his or her most recent birthday and on the interest rate under this
Section 4(c) in effect on the last day of the prior Plan Year. However, in any Plan Year following the Plan Year in which the Participant attains Normal Retirement Age, the accumulation in (B) above is calculated without using the interest
assumption. 
 Step Three: Amortize the amount determined in Step Two by multiplying it by the applicable factor
from Table III. For the Plan Year in which the Participant attains Normal Retirement Age, and for subsequent Plan Years, the applicable Table III factor is 1.0. The amortized amount determined in this step constitutes the level of annual Employer
contribution necessary to accumulate to the result in Step Two. 
  

 10 

Rev. Sept. 2007 

	 	(d)	Definitions. 

  

	 	(1)	“Average Compensation” means the average of a Participant’s annual Compensation (as defined in Article 2 of the Plan) over the three consecutive
Plan Year period ending in either the current year or in any prior year that produces the highest average. If a Participant has less than three years of participation in the Employer Plan, Compensation shall be averaged over the Participant’s
total period of participation. 

  

	 	(2)	“Cumulative Permitted Disparity Limit” for the applicable Participant shall be 35 minus: 

 

	 	(A)	The number of years the Participant benefited or is treated as having benefited under the Employer Plan prior to the Participant’s first Year of Projected
Participation, and 

  

	 	(B)	The number of years credited to the Participant for allocation or accrual purposes under one or more Qualified Plans or simplified employee pension plans (whether or
not terminated) ever maintained by the Employer (other than years counted in (A) or counted toward a Participant’s total Years of Projected Participation). 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. 

 For purposes of determining a
Participant’s Cumulative Permitted Disparity Limit, all years ending in the same calendar year are treated as the same year. 
  

	 	(3)	“Current Stated Benefit”, with respect to each Participant, means the product of the amount derived from the formula selected in Section 4(b)(1),
(2) or (3) above and the following fraction: 

  

	 	(A)	The Participant’s number of years of participation from the latest Fresh-Start Date (if any) through and including the later of the year in which the Participant
attains Normal Retirement Age or the current Plan Year, divided by 

  

	 	(B)	The Participant’s total Years of Projected Participation. 

If the Employer Plan has not had a Fresh-Start Date, the fraction shall equal 1.0 for all Participants. For those Participants who first
participated in the Employer Plan after the latest Fresh-Start Date, the fraction shall also equal 1.0. To determine the numerator in (A) above, only those current and prior years during which a Participant was eligible to receive a
contribution under the Employer Plan will be taken into account. 
  

 11 

Rev. Sept. 2007 

	 	(4)	“Fresh-Start Date” means the last day of a Plan Year preceding a Plan Year for which provisions that would affect the amount of the Current Stated
Benefit are amended. If applicable, the latest Fresh-Start Date of the Employer Plan is                     ,
            . 

  

	 	(5)	“Frozen Accrued Stated Benefit” is determined with respect to each Participant as of the Employer Plan’s latest Fresh-Start Date, as if the
Participant terminated employment with the Employer as of that date, and without regard to any amendment made to the Employer Plan after that date. If the Participant was not participating in the Employer Plan as of the latest Fresh-Start Date, the
Participant’s Frozen Accrued Stated Benefit will be zero. 

 A Participant’s Frozen Accrued Stated
Benefit is equal to the amount of the Current Stated Benefit in effect on the latest Fresh-Start Date that a Participant has accrued as of that date. This assumes that the Current Stated Benefit accrues ratably from the year in which the Participant
first participated in this Employer Plan (or, if later, the preceding Fresh-Start Date under this Employer Plan) through and including the Plan Year in which the Participant attains Normal Retirement Age. 

The amount of the Current Stated Benefit (in effect on the latest Fresh-Start Date) that a Participant is assumed to have ratably
accrued is determined by multiplying the Employer Plan’s Current Stated Benefit in effect on that date by the following fraction: 
  

	 	(A)	The number of years of participation from the later of the Participant’s first year of participation in the Employer Plan or the preceding Fresh-Start Date (if
any) through and including the year that contains the latest Fresh-Start Date, divided by 

  

	 	(B)	the number of years of participation from the later of the Participant’s first year of participation in the Employer Plan or the preceding Fresh-Start Date (if
any) through and including the later of the year in which the Participant attains Normal Retirement Age or the current Plan Year. 

For purposes of this definition, only those years of participation during which a Participant was eligible to receive a contribution
under the Employer Plan will be taken into account. 
 If the Employer Plan has had a preceding Fresh-Start Date, each
Participant’s Frozen Accrued Stated Benefit as of the latest Fresh-Start Date equals the sum of (i) the amount of the Current Stated Benefit (in effect on the latest Fresh-Start Date) that a Participant is assumed to have ratably accrued
as of that date under the preceding paragraph, and (ii) the Frozen Accrued Stated Benefit determined as of the preceding Fresh-Start Date. 
  

 12 

Rev. Sept. 2007 

 If (i) the Current Stated Benefit formula in effect on the latest Fresh-Start Date was
not expressed as a Life Annuity for all Participants, and/or (ii) the Normal Retirement Age for any Participant on the latest Fresh-Start Date was greater than the Normal Retirement Age for that Participant under the Current Stated Benefit
formula in effect after the latest Fresh-Start Date, this paragraph applies. The Frozen Accrued Stated Benefit will then be converted to an actuarially equivalent Life Annuity commencing at the Participant’s Normal Retirement Age under the
Current Stated Benefit formula in effect after the latest Fresh-Start Date. In doing so, the actuarial assumptions in effect under the Current Stated Benefit formula in effect on the latest Fresh-Start Date shall be used. 

Notwithstanding the above, if in the immediately preceding Plan Year the Employer Plan did not satisfy the safe harbor for target
benefit plans in Regulation Section 1.401(a)(4)-8(b)(3) or was not a “prior safe harbor plan”, the Frozen Accrued Stated Benefit for any Participant (determined for the next Plan Year during which Regulation
Section 1.401(a)(4)-8(b)(3) is satisfied until the year following the next Fresh-Start Date, if any) shall be zero. The term “prior safe harbor plan” means a plan that (1) was adopted and in effect on September 19, 1991,
(2) contained a stated benefit formula which took into account service prior to that date, and (3) that satisfied the applicable nondiscrimination requirements for target benefit plans for those prior years. For purposes of determining
whether a plan satisfies the applicable nondiscrimination requirements for target benefit plans for Plan Years beginning before January 1, 1994, no amendments after September 19, 1991, other than amendments necessary to satisfy Code
Section 401(1), will be taken into account. 
  

	 	(6)	“Social Security Retirement Age”, as to each Participant, means the age determined in accordance with Code Section 415(b)(8).

  

	 	(7)	“Stated Benefit”, with respect to each Participant, means the sum of his or her Frozen Accrued Stated Benefit and his or her Current Stated Benefit
under the Employer Plan. 

  

	 	(8)	“Taxable Wage Base” means the contribution and benefit base in effect under section 230 of the Social Security Act at the beginning of the Plan Year.

  

	 	(9)	 “Years of Projected Participation”, with respect to a Participant under the Employer Plan, is the sum of (1) and (2), where
(1) is the number of years during which the Participant benefited under the Employer Plan beginning with the latest of: (a) the first Plan Year in which the Participant benefited under the Employer Plan, (b) the first Plan Year taken
into 

  

 13 

Rev. Sept. 2007 

	 	 
account in the stated benefit formula, and (c) any Plan Year in which the Employer Plan did not satisfy the safe harbor for target benefit plans in Regulation
Section 1.401(a)(4)-8(b)(3), and ending with the last day of the current Plan Year, and (2) is the number of years, if any subsequent to the current Plan Year through the end of the Plan Year in which the Participant attains Normal
Retirement Age. For purposes of this definition, if the Employer Plan is a “prior safe harbor plan” (as defined in the definition of Frozen Accrued Stated Benefit), the Employer Plan is deemed to have satisfy the safe harbor for target
benefit plans in Regulation Section 1.401(a)(4)-8(b)(3) and the Participant is treated as benefiting under the Employer Plan in any Plan Year beginning prior to January 1, 1994. 

 

	5.	VESTING.  

(a)    Normal Retirement Age of 65. For purposes of determining a Participant’s entitlement
to the entire balance of his or her Accounts, a Participant’s Normal Retirement Age shall be age 65 unless the Employer elects otherwise below. 
  

	 	(1)	 ̈        Earlier Normal Retirement Age. If this option is
selected, a Participant’s Normal Retirement Age shall be age              (not less than 55 and not to exceed 65). 

(b)     Vesting Schedule. A Participant who terminates Service prior to Normal Retirement Age
for reasons other than death or Disability shall be entitled to receive the Vested Portion in his or her Employer Account. The Vested Portion shall be determined by vesting schedule
            . 
  

											
	 Percentage
Vested

	 Years of Service
	 	 A
	 	 B
	 	 C
	 	 D
	 	 E

	 Less than one
	 	0%	 	0%	 	0%	 	    %	 	100%
	 One but less than two
	 	0%	 	0%	 	0%	 	    %	 	100%
	 Two but less than three
	 	100%	 	20%	 	0%	 	    %	 	100%
	 Three but less than four
	 	100%	 	40%	 	100%	 	    %	 	100%
	 Four but less than five
	 	100%	 	60%	 	100%	 	    %	 	100%
	 Five but less than six
	 	100%	 	80%	 	100%	 	    %	 	100%
	 Six or more
	 	100%	 	100%	 	100%	 	    %	 	100%

  

 14 

Rev. Sept. 2007 

 Note: If Schedule D is elected, complete the schedule by showing the rate at which a
Participant becomes vested. Schedule D must provide for a Vested Portion that is at every point in time equal to or greater than the Vested Portion prescribed under Schedule A, B or C, whichever is selected for comparison. 

 

	 	(c)	Service for Predecessor Employers. Service shall not include service for any predecessor employer unless the Employer maintains the plan of
such predecessor employer or the Employer elects otherwise below. 

  

	 	(1)	 ̈        Service Included. If this option is selected, Service
shall include service for the following predecessor employer(s): 

  

	 	(A)	                           
                                         

  

	 	(B)	                          
                                         
  

 6. TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the Top-Heavy Plan requirements
of Article 12 of the Plan and below for each Plan Year, if any, for which the Employer Plan is a Top-Heavy Plan. 

(a)    Top-Heavy Testing. The Trustee shall determine annually whether the Employer Plan is a
Top-Heavy Plan, unless the Employer elects otherwise below. 
  

	 	(1)	 ̈        If this option is selected, the Employer elects to test the Employer
Plan itself to determine whether the Employer Plan is a Top-Heavy Plan. 

(b)    Present Value Determination. If the Employer maintains a Qualified Defined Benefit Plan,
the Employer may elect to determine the Present Value of Accrued Benefits as defined in Section 12.1(e) of the Plan using the following assumptions: 
  

	 	(1)	Interest rate     % per annum. 

  

	 	(2)	Mortality Table:             . 

 

	7.	COMPENSATION. 

(a)    Definition of Compensation. For purposes of the Employer Plan, “Compensation”
(as defined in Article 2(11) of the Plan) shall mean (except as otherwise specifically provided in the Plan) (check one): 
  

	 	(1)	 ̈        Wages, Tips and Other Compensation Box on Form
W-2. As defined in Article 2(11)(a)(1) of the Plan. 

  

	 	(2)	 ̈        Internal Revenue Code Section 3401(a) Wages.
As defined in Article 2(11)(a)(2) of the Plan. 

  

 15 

Rev. Sept. 2007 

	 	(3)	 ̈        415 Safe-Harbor Compensation. As defined in Article
2(11)(a)(3) of the Plan. 

  

	 	(b)	 ̈        Exclusions from Compensation. If this option is selected,
notwithstanding the definition selected above, “Compensation” shall not include reimbursement or other expense allowances, fringe benefits (cash and noncash), moving expenses, deferred compensation and welfare benefits.

 8. PARTICIPANT LOANS. If the Employer has adopted a loan program, Participant loans shall be made in accordance
with Article 7 of the Plan. 
 9. DEFAULT INVESTMENT FUND. Amounts contributed to a Participant’s Accounts for which a
Participant has failed to specify an Investment Option and other unallocated amounts shall be invested in the following Investment Option:
                                        .

  

	10.	PAIRED PLANS. 

  

	 	(a)	Minimum Contribution with Paired Plans. If an Employer maintains this Employer Plan and another Employer Plan by means of a different standardized
Adoption Agreement under the Plan or if the Employer also adopts a standardized form of the ABA Member’s Defined Benefit Pension Plan as paired plans, the following rule shall apply (check one): 

 

	 	(1)	 ̈        Each Paired Plan. If this option is selected, the
Employer shall make a Minimum Contribution to both Employer Plans; or 

  

	 	(2)	 ̈        Identical Elections. If this option is selected, the
Employer agrees to make identical elections in this Adoption Agreement and in
                                        
(enter name of such other standardized Adoption Agreement under the Plan) with respect to the participation requirements and the entry date under Section 3. 

 

	11.	RELIANCE ON OPINION LETTER AND ACKNOWLEDGEMENTS 

An Employer may rely on an opinion letter issued by the Internal Revenue Service as evidence that this Employer Plan is qualified under
section 401(a) of the Code, except to the extent provided in Revenue Procedure 2005-16. An employer who has ever maintained or who later adopts any plan (including a welfare benefit fund, as defined in section 419(e) of the Internal
Revenue Code, which provides post-retirement medical benefits allocated to separate accounts for Key Employees, or an “individual medical account”, as defined in section 415(1)(2) of the Internal Revenue Code) in addition to this
Employer Plan other than standardized forms of the Plan and/or the American Bar Association Members Defined Benefit Pension Plan as paired plans, may not rely on the opinion letter issued by the Internal Revenue Service with respect to 

 

 16 

Rev. Sept. 2007 

 the requirements of sections 415 and 416 of the Code. If the Employer who adopts or maintains multiple
plans (other than paired plans) wishes to obtain reliance with respect to the requirements of sections 415 and 416 of the Code, application for a determination letter should be made to Employee Plans Determinations of the Internal Revenue
Service. The Employer may not rely on the opinion letter in certain other circumstances, which are specified in the opinion letter issued with respect to the Plan or in Revenue Procedure 2005-16. 

Failure to fill out the Adoption Agreement properly may result in disqualification of the Plan. The Employer acknowledges it has received
(i) received a copy of the current prospectus covering units representing pro rata beneficial interests in the collective investment funds and the portfolios established under the Collective Trust as investment options under the ABA Retirement
Funds Program (the “Program”) and understands its provisions, and (ii) determined that the fees described therein are reasonable for the services provided by the Program. The Employer represents that the sole practitioner, or at least
one partner or shareholder, is a member or associate of the American Bar Association (“ABA”) or of a Qualified Bar Association (or that the Employer is otherwise eligible to adopt the Plan in accordance with the definition of
“Employer” in the Plan). 
 This Adoption Agreement may be used only in conjunction with the American Bar Association Members
Retirement Plan, Basic Plan Document No. 01. The Employer will act as plan administrator and as such will fulfill the responsibilities allocated to the Employer and plan administrator by the Employer Plan, including the reporting and disclosure
requirements of the Internal Revenue Service and the Department of Labor. The Employer acknowledges that the ABA Retirement Funds (“ABA/RF”), the Trustee and their designated agents shall have no liability for actions taken on the basis of
information provided to them by the Employer. ABA/RF shall inform the Employer of any amendments made to the Plan or of the discontinuance or abandonment of the Plan. 
  

	12.	SPONSOR INFORMATION 

 ABA
Retirement Funds 
 c/o ABA Retirement Funds Program 

Post Office Box 5142 
 Boston, Massachusetts
02206 
 (800) 348-2272 
  

	13.	SIGNATURE 

 IN WITNESS WHEREOF,
the Employer named above hereby adopts the American Bar Association Members Retirement Plan by causing this Adoption Agreement to be executed as of the date set forth below. 

 

					
		 	  

		 	Signature
			
		 	By:	 	  

			
		 	Title:	 	  

			
		 	Date:	 	  

  

 17 

Rev. Sept. 2007 

 TABLE I: Integration Adjustment Factors 

 

					
	 Age at

Which
 Benefits

Commence
	  	Integration
Level Options
One Thru
Three	  	Integration
Level
Options Four
and Five
	 65
	  	.5200	  	.4160
	 64
	  	.4856	  	.3884
	 63
	  	.4504	  	.3603
	 62
	  	.4160	  	.3328
	 61
	  	.3816	  	.3052
	 60
	  	.3464	  	.2771
	 59
	  	.3296	  	.2636
	 58
	  	.3120	  	.2496
	 57
	  	.2944	  	.2355
	 56
	  	.2776	  	.2220
	 55
	  	.2600	  	.2080

 The factors listed in this Table are
based on payment under the Employer Plan in the form of a Life Annuity, and are further reduced by a factor of .8 as required for target benefit plans under Code Section 401(1) and applicable Income Tax Regulations 1008D. 

 

 18 

Rev. Sept. 2007 

 TABLE II: Present Value Factors 

 

							
	 Number of Years

to Age 65 (Normal
	  	Interest Rate
	 Retirement Age)
	  	7.50%	  	8.00%	  	8.50%
	 1
	  	7.868	  	7.589	  	7.326
	 2
	  	7.319	  	7.027	  	6.752
	 3
	  	6.808	  	6.506	  	6.223
	 4
	  	6.333	  	6.024	  	5.736
	 5
	  	5.891	  	5.578	  	5.286
	 6
	  	5.480	  	5.165	  	4.872
	 7
	  	5.098	  	4.782	  	4.491
	 8
	  	4.742	  	4.428	  	4.139
	 9
	  	4.412	  	4.100	  	3.815
	 10
	  	4.104	  	3.796	  	3.516
	 11
	  	3.817	  	3.515	  	3.240
	 12
	  	3.551	  	3.255	  	2.986
	 13
	  	3.303	  	3.014	  	2.752
	 14
	  	3.073	  	2.790	  	2.537
	 15
	  	2.859	  	2.584	  	2.338
	 16
	  	2.659	  	2.392	  	2.155
	 17
	  	2.474	  	2.215	  	1.986
	 18
	  	2.301	  	2.051	  	1.831
	 19
	  	2.140	  	1.899	  	1.687
	 20
	  	1.991	  	1.758	  	1.555
	 21
	  	1.852	  	1.628	  	1.433
	 22
	  	1.723	  	1.508	  	1.321
	 23
	  	1.603	  	1.396	  	1.217
	 24
	  	1.491	  	1.293	  	1.122
	 25
	  	1.387	  	1.197	  	1.034
	 26
	  	1.290	  	1.108	  	0.953
	 27
	  	1.200	  	1.026	  	0.878
	 28
	  	1.116	  	0.950	  	0.810
	 29
	  	1.039	  	0.880	  	0.746
	 30
	  	0.966	  	0.814	  	0.688
	 31
	  	0.899	  	0.754	  	0.634
	 32
	  	0.836	  	0.698	  	0.584
	 33
	  	0.778	  	0.647	  	0.538
	 34
	  	0.723	  	0.599	  	0.496
	 35
	  	0.673	  	0.554	  	0.457
	 36
	  	0.626	  	0.513	  	0.422
	 37
	  	0.582	  	0.475	  	0.389
	 38
	  	0.542	  	0.440	  	0.358
	 39
	  	0.504	  	0.407	  	0.330
	 40
	  	0.469	  	0.377	  	0.304
	 41
	  	0.436	  	0.349	  	0.280
	 42
	  	0.406	  	0.323	  	0.258
	 43
	  	0.377	  	0.299	  	0.238
	 44
	  	0.351	  	0.277	  	0.219
	 45
	  	0.327	  	0.257	  	0.202

 Note: These factors are based on the
UP-1984 Mortality Table. 
  

 19 

Rev. Sept. 2007 

 TABLE III: 

Amortization Factors 
  

							
	 Number of Years

to Age 65 (Normal
	  	Interest Rate
	 Retirement Age)
	  	7.50%	  	8.00%	  	8.50%
	 1
	  	0.5181	  	0.5192	  	0.5204
	 2
	  	0.3577	  	0.3593	  	0.3609
	 3
	  	0.2777	  	0.2796	  	0.2814
	 4
	  	0.2299	  	0.2319	  	0.2339
	 5
	  	0.1982	  	0.2003	  	0.2024
	 6
	  	0.1756	  	0.1778	  	0.1801
	 7
	  	0.1588	  	0.1611	  	0.1634
	 8
	  	0.1458	  	0.1482	  	0.1506
	 9
	  	0.1355	  	0.1380	  	0.1405
	 10
	  	0.1272	  	0.1297	  	0.1323
	 11
	  	0.1203	  	0.1229	  	0.1255
	 12
	  	0.1145	  	0.1171	  	0.1198
	 13
	  	0.1096	  	0.1123	  	0.1151
	 14
	  	0.1054	  	0.1082	  	0.1110
	 15
	  	0.1018	  	0.1046	  	0.1075
	 16
	  	0.0986	  	0.1015	  	0.1044
	 17
	  	0.0958	  	0.0988	  	0.1018
	 18
	  	0.0934	  	0.0964	  	0.0994
	 19
	  	0.0912	  	0.0943	  	0.0974
	 20
	  	0.0893	  	0.0924	  	0.0956
	 21
	  	0.0876	  	0.0908	  	0.0940
	 22
	  	0.0861	  	0.0893	  	0.0925
	 23
	  	0.0847	  	0.0879	  	0.0912
	 24
	  	0.0835	  	0.0867	  	0.0901
	 25
	  	0.0823	  	0.0857	  	0.0890
	 26
	  	0.0813	  	0.0847	  	0.0881
	 27
	  	0.0804	  	0.0838	  	0.0872
	 28
	  	0.0795	  	0.0830	  	0.0865
	 29
	  	0.0788	  	0.0822	  	0.0858
	 30
	  	0.0781	  	0.0816	  	0.0851
	 31
	  	0.0774	  	0.0810	  	0.0846
	 32
	  	0.0768	  	0.0804	  	0.0840
	 33
	  	0.0763	  	0.0799	  	0.0836
	 34
	  	0.0758	  	0.0794	  	0.0831
	 35
	  	0.0753	  	0.0790	  	0.0827
	 36
	  	0.0749	  	0.0786	  	0.0824
	 37
	  	0.0745	  	0.0783	  	0.0820
	 38
	  	0.0742	  	0.0779	  	0.0817
	 39
	  	0.0739	  	0.0776	  	0.0815
	 40
	  	0.0736	  	0.0774	  	0.0812
	 41
	  	0.0733	  	0.0771	  	0.0810
	 42
	  	0.0730	  	0.0769	  	0.0808
	 43
	  	0.0728	  	0.0767	  	0.0806
	 44
	  	0.0726	  	0.0765	  	0.0804
	 45
	  	0.0724	  	0.0763	  	0.0802

  

 20 

Rev. Sept. 2007 

 TABLE IV: 

Factors to be Multiplied by Those in Table I 
  

							
	 Normal

Retirement Age
	  	Interest Rate
	  	7.50%	  	8.00%	  	8.50%
	 80
	  	0.206	  	0.194	  	0.184
	 79
	  	0.231	  	0.219	  	0.207
	 78
	  	0.258	  	0.246	  	0.234
	 77
	  	0.289	  	0.276	  	0.263
	 76
	  	0.322	  	0.309	  	0.296
	 75
	  	0.359	  	0.346	  	0.333
	 74
	  	0.400	  	0.387	  	0.374
	 73
	  	0.446	  	0.432	  	0.419
	 72
	  	0.495	  	0.482	  	0.469
	 71
	  	0.549	  	0.537	  	0.525
	 70
	  	0.609	  	0.597	  	0.586
	 69
	  	0.674	  	0.664	  	0.653
	 68
	  	0.745	  	0.736	  	0.728
	 67
	  	0.822	  	0.816	  	0.810
	 66
	  	0.907	  	0.904	  	0.900
	 65
	  	1.000	  	1.000	  	1.000
	 64
	  	1.101	  	1.106	  	1.110
	 63
	  	1.212	  	1.221	  	1.231
	 62
	  	1.332	  	1.348	  	1.363
	 61
	  	1.464	  	1.486	  	1.509
	 60
	  	1.606	  	1.637	  	1.669
	 59
	  	1.761	  	1.802	  	1.844
	 58
	  	1.929	  	1.982	  	2.036
	 57
	  	2.111	  	2.177	  	2.246
	 56
	  	2.309	  	2.390	  	2.475
	 55
	  	2.523	  	2.622	  	2.726

 Note: These factors are based on the
UP-1984 Mortality Table. 
  

 21 

Rev. Sept. 2007 

 TABLE V: 

Factors for Participants who are at or beyond Normal Retirement Age 

 

							
	 Normal

Retirement Age
	  	Interest Rate
	  	7.50%	  	8.00%	  	8.50%
	 80
	  	5.151	  	5.053	  	4.959
	 79
	  	5.370	  	5.264	  	5.162
	 78
	  	5.591	  	5.476	  	5.366
	 77
	  	5.814	  	5.690	  	5.572
	 76
	  	6.039	  	5.905	  	5.777
	 75
	  	6.266	  	6.122	  	5.985
	 74
	  	6.494	  	6.339	  	6.192
	 73
	  	6.721	  	6.556	  	6.398
	 72
	  	6.947	  	6.771	  	6.603
	 71
	  	7.171	  	6.983	  	6.804
	 70
	  	7.392	  	7.192	  	7.003
	 69
	  	7.610	  	7.399	  	7.198
	 68
	  	7.825	  	7.601	  	7.389
	 67
	  	8.037	  	7.801	  	7.577
	 66
	  	8.248	  	7.999	  	7.764
	 65
	  	8.458	  	8.196	  	7.949
	 64
	  	8.666	  	8.390	  	8.131
	 63
	  	8.870	  	8.581	  	8.311
	 62
	  	9.072	  	8.770	  	8.485
	 61
	  	9.270	  	8.954	  	8.657
	 60
	  	9.463	  	9.133	  	8.825
	 59
	  	9.651	  	9.307	  	8.986
	 58
	  	9.834	  	9.477	  	9.143
	 57
	  	10.012	  	9.641	  	9.295
	 56
	  	10.186	  	9.801	  	9.442
	 55
	  	10.354	  	9.955	  	9.585

 Note: These factors are based on the
UP-1984 Mortality Table. 
  

 22 

Rev. Sept. 2007 

 NON-STANDARDIZED TARGET BENEFIT PENSION PLAN 

ADOPTION AGREEMENT 01-007 
  

	1.	EMPLOYER PLAN INFORMATION 

  

	 	(a)	  Name of Employer Plan: 

This is
the                                        
                                         
                                   (the “Plan”). 

 

	 	(b)	  Employer Plan Year (check one): 

(1)         ̈     
   The Plan Year is the calendar year. 

(2)         ̈     
   The Plan Year ends             /            (enter the last day and month of the Employer’s
fiscal year). 
  

	 	(c)	Three Digit Employer Plan Number:
                     

  

	 	(d)	Employer Plan Adoption Date (check one): 

(1)         ̈     
   If the Employer is adopting this Employer Plan as a new plan, the Effective Date is                     . 

(2)         ̈     
   If the Employer is adopting this Employer Plan as an amended and restated version of an existing plan, the Effective Date of the amendment and restatement is
            . The original effective date of the plan was             . 

 

	 	(e)	Special Effective Dates. Notwithstanding Section 1(d) above, the following Sections of the Employer Plan shall be effective as of the
dates set forth below: 

  

							
	  	 	Section:	  	Effective Date:	  	 
		 	 	  	 	  	
		 	 	  	 	  	
		 	 	  	 	  	

  

	2.	EMPLOYER 

  

									
		 	(a)    	  	Employer Name:	  	  
	  	
					
	 	 	 	  	Address:	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
					
		 		  	Contact’s Name:	  	  
	  	
					
		 		  	Telephone Number:	  	  
	  	
					
		 		  	Facsimile Number:	  	  
	  	

  

 Rev. Sept. 2007 

									
					
		 		  	Employer Tax I.D. Number:	  	  
	  	

 (b)        Plan Administrator. The
Employer is the Plan Administrator. Please provide the names(s) and title(s) of the individual(s) authorized to act as, or on behalf of, the Plan Administrator: 
  

									
		  	(1)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	
				
		  	(2)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	

 (c)        Employer’s Form of Business
(check one): 
  

									
		  	(1)    	  	 ̈	  	C Corporation:	  	                     (enter date of incorporation)
					
		  	(2)    	  	 ̈	  	S Corporation:	  	                     (enter date of incorporation)
					
		  	(3)    	  	 ̈	  	Partnership	  	
					
		  	(4)    	  	 ̈	  	Sole Proprietorship	  	
				
		  	(5)    	  	 ̈	  	 Tax-Exempt Entity (as described in section 501(c)(3) of the

Internal Revenue Code)

				
		  	(6)    	  	 ̈	  	Limited Liability Company
				
		  		  	(A)  	  	 ̈    Taxable as a C Corporation
				
		  		  	(B)  	  	 ̈    Taxable as a Partnership
			
		  	(7)    	  	 ̈    Other (must be a legal entity recognized under federal income tax
laws):                                      

  

	3.	ELIGIBILITY AND ENTRY DATES. 

(a)        Eligible Employees. All Eligible Employees (as defined in Article
2(17) of the Plan) shall be eligible to participate in the Employer Plan except the following (check all that apply): 
  

	 	(1)	 ̈        Associate Attorneys 

 

	 	(2)	 ̈        Employees of Related Employers listed
here:                                        
                                         
                   

									
		  		  	  
	  	

  

 2 

Rev. Sept. 2007 

	 	(3)	 ̈        Leased Employees (as defined in section 414(n)(2) of the Internal
Revenue Code) 

  

	 	(4)	 ̈        Other classification (classification cannot be related to age or
service). Define and describe classification: 

							
		  		  	  

		  		  	  

		  		  	  

Note: Any exclusion of a classification of Employees under this Section 3(a)(4) which excludes all Non-Highly Compensated
Employees other than Non-Highly Compensated Employees with the lowest amount of Compensation and/or the shortest period of Service and who represent the minimum number of such Employees necessary to satisfy coverage under section 410(b) of the Code
shall not be permitted. 
 (b)      Participation Requirements. Eligible
Employees can begin participation in the Employer Plan after meeting the following participation requirements (check one): 
  

	 	(1)	 ̈        No age and no service requirements.

  

	 	(2)	 ̈        Eligible Employees must have attained age
                 (not to exceed 21) and completed (check one): 

 

	 	(A)	 ̈                   
      months of Service (not to exceed 12 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed 24); or 

 

	 	(B)	 ̈                   
      Years of Eligibility Service (not to exceed 1 unless Vesting Schedule A, E or a more favorable D is selected in Section 5(b); but in no case to exceed 2). 

(c)      Years of Eligibility Service. If Box 3(b)(2)(B) is checked, for purposes of
determining Years of Eligibility Service (as defined in Article 2(76) of the Plan), Hours of Service (as defined in Article 2(29) of the Plan) shall be calculated as follows (check one): 

 

	 	(1)	 ̈        Hourly equivalency. Actual Hours of
Service. 

 Note: The hourly equivalency option is available only if the Employer keeps appropriate
records of actual hours worked. 
  

	 	(2)	 ̈        Daily equivalency. 10 Hours of Service for
each day in which at least one Hour of Service is credited. 

  

 3 

Rev. Sept. 2007 

	 	(3)	 ̈      Weekly equivalency. 45 Hours of Service for each week in which at
least one Hour of Service is credited. 

  

	 	(4)	 ̈      Monthly equivalency. 190 Hours of Service for each month in which at
least one Hour of Service is credited. 

 (d)      Employment
Year. If Box 3(b)(2)(B) is checked, for purposes of calculating Years of Eligibility Service, the Employment Year shall be the 12-month period beginning on the day on which an Employee performs his or her first Hour of Service upon his or
her employment or reemployment by the Employer and each subsequent 12-month period beginning on any anniversary of that day unless the Employer elects otherwise below. 

(1)       ̈      
Subsequent Plan Year Option. If this option is selected, the initial Employment Year shall remain the same as above, but subsequent Employment Years shall be the 12-month period beginning on the first day of the first Plan Year which
commences prior to the first anniversary of the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment by the Employer. 

Note: If the Subsequent Plan Year Option is selected, an Employee who is credited with 1,000 Hours of Service in both the initial
Employment Year and the first Plan Year which commences prior to the first anniversary of the Employee’s initial Employment Year will be credited with two (2) Years of Eligibility Service. 

(e)      Entry Dates. Eligible Employees who satisfy the participation requirements
above shall become Participants on any following Entry Date. Entry Date shall mean (check one): 
  

	 	(1)	 ̈      The first day after meeting the participation requirements.

  

	 	(2)	 ̈      The first day of first and seventh month of each Plan Year after meeting the
participation requirements. 

  

	 	(3)	 ̈      The first day of each month after meeting the participation requirements.

  

	 	(4)	 ̈      The first day of each Plan Year quarter after meeting the participation
requirements. 

 4.         BENEFIT FORMULA AND EMPLOYER CONTRIBUTIONS. The
Employer shall make Employer contributions on behalf of each eligible Participant in accordance with the benefit formula selected by the Employer under (a) or (b) below (check one selection in either

  

 4 

Rev. Sept. 2007 

 
(a) or (b)). The contribution calculation process in (c) below and the rules and definitions in (d) below will apply and the Current Stated Benefit under each formula will be
expressed in a benefit payable annually in the form of a Life Annuity beginning at Normal Retirement Age. 
 All Participants who are credited
with at least 1,000 Hours of Service during the Plan Year and are employed on the last day of the Plan Year shall be entitled to receive an allocation of Employer contributions for a Plan Year unless the Employer elects a different eligibility
requirement below (check one): 
  

	 	(1)	 ̈      Credited with at least 501 Hours of Service during the Plan Year

  

	 	(2)	 ̈      Credited with at least 1,000 Hours of Service during the Plan Year

  

	 	(3)	 ̈      Employed on the last day of the Plan Year 

 

	 	(4)	 ̈      Credited with at least 501 Hours of Service during the Plan Year and
employed on the last day of the Plan Year 

  

	 	(5)	 ̈      Credited with at least 501 Hours of Service during the Plan Year or
employed on the last day of the Plan Year 

  

	 	(6)	 ̈      Credited with at least 1,000 Hours of Service during the Plan Year or
employed on the last day of the Plan Year 

  

	 	(a)	Fixed Benefit Formulas. For each Plan Year, the Employer shall make an Employer contribution on behalf of each Participant in an amount to be determined
in accordance with the following formula elected by the Employer: 

  

	 	(1)	 ̈      Unit Benefit. A Current Stated Benefit equal to
            % of Average Compensation, multiplied by the Participant’s total Years of Projected Participation up to a maximum of
             (no less than 25) years. The first day of the first Plan Year taken into account under this stated benefit formula will be
            . 

  

	 	(2)	 ̈      Flat Benefit. A Current Stated Benefit equal to
            % of Average Compensation, reduced pro rata for the Participant’s total Years of Projected Participation that are less than 25. 

 

	 	(3)	  ̈      Step-Rate Unit Benefit. A Current Stated Benefit
equal to             % of Average Compensation (R1) per year for the first              years (Y) of the
Participant’s total Years of Projected Participation, plus             % of Average Compensation (R2) per year for the next
             years of the Participant’s total Years of Projected Participation (such that 

 

 5 

Rev. Sept. 2007 

	 	 
the total Years of Projected Participation taken into account under R1 and R2 is not less than 33). If Y is less than 33, R2 will not be less than: 

 

	
	(R1)(25-Y)
	33-Y

 (but not less than 0),
and will not be greater than: 
  

	
	(R1)(44-Y)
	33-Y

  

	 	(b)	Integrated Benefit Formulas. For each Plan Year, the Employer shall make an Employer contribution on behalf of each Participant in an amount to be
determined in accordance with the formula under (1), (2) or (3) below as elected by the Employer. In addition, the Employer must elect below (i) the Integration Level to be used by the Employer Plan and (ii) the Plan Year to be
used to determine Covered Compensation under the Integration Level. 

 Note: An Employer who maintains any
other Qualified Plan, including an Employer Plan, or “simplified employee pension plan” (as defined in section 408(k) of the Code) that provides for integrated contributions or benefits for any of the same Participants may not elect an
Integrated Benefit Formula option. 
  

	 	(1)	 ̈      Integrated Unit Benefit. A Current Stated Benefit equal to
            % (the “base benefit percentage”) of Average Compensation up to the Integration Level for the Plan Year, multiplied by the Participant’s total Years of
Projected Participation; plus             % (the “excess benefit percentage”) of Average Compensation in excess of the Integration Level for the Plan Year, multiplied by
the Participant’s total Years of Projected Participation. The maximum number of total Years of Projected Participation taken into account under this benefit formula shall be the lesser of
             (not less than 25 nor more than 35) or the Cumulative Permitted Disparity Limit which shall be 35 minus: 

 

	 	(A)	The number of years the Participant benefited or is treated as having benefited under the Employer Plan prior to the Participant’s first Year of Projected
Participation, and 

  

	 	(B)	 The number of years credited to the Participant for allocation or accrual purposes under one or more Qualified Plans or simplified employee pension
plans (whether or not terminated) ever maintained by the Employer (other than years counted in (A) or counted toward a Participant’s total Years of Projected Participation). For purposes of determining the participant’s

  

 6 

Rev. Sept. 2007 

	 	 
Cumulative Permitted Disparity Limit, all years ending in the same calendar year are treated as the same year. 

 

	 	(2)	 ̈        Integrated Flat Benefit. A Current Stated
Benefit equal to             % (the “base benefit percentage”) of Average Compensation up to the Integration Level for the Plan Year; plus
            % (the “excess benefit percentage”) of Average Compensation in excess of the Integration Level for the Plan Year. For a Participant with less than 35 total
Years of Projected Participation, the base benefit percentage and the excess benefit percentage shall be reduced by being multiplied by a fraction, the numerator of which is the Participant’s total Years of Projected Participation, and the
denominator of which is 35. In addition, if the number of the Participant’s “cumulative disparity years” exceeds 35, the excess benefit percentage shall be further reduced as provided below. A Participant’s “cumulative
disparity years” consist of the sum of (1) the Participant’s total Years of Projected Participation, (2) the number of years the Participant benefited or is treated as having benefited under the Employer Plan prior to the
Participant’s first Year of Projected Participation, and (3) the number of years credited to the Participant for allocation or accrual purposes under one or more Qualified Plans or simplified employee pension plans (whether or not
terminated) ever maintained by the Employer (other than years counted in (1) or (2)). If this cumulative permitted disparity reduction applies, the excess benefit percentage shall be further reduced as follows: 

 

	 	(A)	Subtract the Participant’s base benefit percentage from the Participant’s excess benefit percentage (after any modification made as described above for a
Participant with less than 35 total Years of Projected Participation). 

  

	 	(B)	Multiply the result in (A) by a fraction (not less than 0), the numerator of which is 35 minus the sum of the years in (2) and (3) above, and the
denominator of which is 35. 

  

	 	(C)	The Participant’s excess benefit percentage is equal to the sum of the result in (B) and the Participant’s base benefit percentage, as otherwise
modified. 

  

	 	(3)	 ̈        Integrated Step-Rate Unit Benefit.
Integrated Step-Rate Unit Benefit. A Current Stated Benefit equal to the sum of the following two parts: 

Part One:             % (the “base benefit
percentage”) of Average Compensation up to the Integration Level for the Plan Year, multiplied by the Participant’s total Years of Projected Participation up to
            years; 
  

 7 

Rev. Sept. 2007 

 
plus             % (the “excess benefit percentage”) of Average Compensation in excess of the Integration Level for
the Plan Year, multiplied by the Participant’s total Years of Projected Participation up to              years. 

Part Two:             % (the “base benefit
percentage”) of Average Compensation up to the Integration Level for the Plan Year, multiplied by the Participant’s total Years of Projected Participation less the total Years of Projected Participation taken into account under Part One;
plus             % (the “excess benefit percentage”) of Average Compensation in excess of the Integration Level for the Plan Year, multiplied by the Participant’s
total Years of Projected Participation less the total Years of Projected Participation taken into account under Part One. 

The maximum number of Years of Projected Participation under each portion of this formula shall not exceed the lesser of 35 or the
Cumulative Permitted Disparity Limit. 
 “Integration Level” for each Plan Year and for each Participant means
an amount equal to the following selection as elected by the Employer: 
  

	 	(A)	 ̈        the Participant’s Covered Compensation for the Plan
Year. 

  

	 	(B)	 ̈        the greater of $10,000 or one-half of the Covered
Compensation of any individual who attains Social Security Retirement Age during the calendar year in which the Plan Year begins. 

  

	 	(C)	 ̈        $         
    (a single dollar amount not to exceed the greater of $10,000 or one-half of Covered Compensation of any individual who attains Social Security Retirement Age during the calendar year in which the Plan begins).

  

	 	(D)	 ̈        $         
    (a single dollar amount that exceeds the greater of $10,000 or one-half of Covered Compensation of any individual who attains Social Security Retirement Age during the calendar year in which the Plan Year begins, but not to
exceed the greater of $25,450 or 150% of the Covered Compensation of an individual attaining Social Security Retirement Age in the current Plan Year). 

  

	 	(E)	 ̈        a uniform percentage equal to
            % (greater than 100% but not greater than 150%) of each Participant’s Covered Compensation for the current Plan Year, but in no event in excess of the Taxable Wage
Base. 

  

 8 

Rev. Sept. 2007 

 “Covered Compensation” means, with respect to a particular Participant for
a particular Plan Year, the average (without indexing) of the Taxable Wage Bases in effect for each calendar year during the 35-year period ending with the last day of the calendar year in which the Participant attains (or will attain) Social
Security Retirement Age. No increase in Covered Compensation will decrease a Participant’s Stated Benefit. 
 In
determining a Participant’s Covered Compensation for a Plan Year, the Taxable Wage Base in effect for the current Plan Year and any subsequent Plan Year will be assumed to be the same as the Taxable Wage Base in effect as of the beginning of
the Plan Year for which the determination is being made. Covered Compensation will be determined based on the following year: 
  

	 	(A)	 ̈        Current Plan Year, or 

 

	 	(B)	 ̈                 
                Plan Year. The Employer may specify a Plan Year earlier than the current Plan Year, provided that the earlier Plan Year is the same for all Participants
and is not earlier than the later of (i) the Plan Year that begins five years before the current Plan Year and (ii) the Plan Year beginning in 1989. If the specified Plan Year is more than five years before the current Plan Year, Covered
Compensation will be that determined under the Covered Compensation table for the Plan Year five years before the current Plan Year. 

A Participant’s Covered Compensation for a Plan Year before the 35-year period ending with the last day of the calendar year in
which the Participant attains Social Security Retirement Age is the Taxable Wage Base in effect as of the beginning of the Plan Year. A Participant’s Covered Compensation for a Plan Year after such 35-year period is the Participant’s
Covered Compensation for the Plan Year during which the 35-year period ends. 
  

	 	(4)	Additional Rules regarding Integration. 

  

	 	(A)	Under each of the integrated formulas in this Section 4(b) (including both parts of the Integrated Step-Rate Unit Benefit formula above), the excess benefit
percentage shall not exceed the base benefit percentage by more than the “maximum excess allowance”. As to each formula for any Year of Benefit Service, the “maximum excess allowance” is the lesser of (a) the base benefit
percentage or (b) the applicable factor determined from Table I (and multiplied by 35 in the case of the Integrated Flat Benefit formula). The applicable factor in Table I is based on Normal Retirement Age and the Integration Level.

  

 9 

Rev. Sept. 2007 

	 	(B)	The integrated benefit formulas above are subject to the “overall permitted disparity limit” in this paragraph. For any Plan Year as to which this
Employer Plan benefits any Participant who also benefits under another Qualified Plan or simplified employee pension plan of the Employer that provides for permitted disparity (or that imputes permitted disparity), the Current Stated Benefit for all
Participants under this Employer Plan shall equal the excess benefit percentage (as otherwise adjusted under this Section 4) multiplied by the Participant’s total Average Compensation and either (i) prorated for Years of Projected
Participation less than 35, in the case of the Integrated Flat Benefit formula, or (ii) multiplied by the Participant’s total Years of Projected Participation up to the maximum total Years of Projected Participation taken into account in
the Integrated Unit Benefit formula or the Integrated Step-Rate Unit Benefit formula, whichever may apply. If this paragraph applies, the Employer Plan shall have a Fresh-Start Date on the last day of the Plan Year preceding the Plan Year in which
this paragraph first applies. In addition, if in any subsequent Plan Year the Employer Plan no longer benefits any Participant who also benefits under another Qualified Plan or simplified employee pension plan of the Employer that provides for
permitted disparity (or that imputes permitted disparity), the Employer Plan shall have a Fresh-Start Date on the last day of the Plan Year preceding the Plan Year in which this paragraph no longer applies. 

 

	 	(c)	Annual Employer Contribution. For each Plan Year the Employer shall contribute for each Participant who is eligible for such a contribution an
amount intended to fund the Participant’s Stated Benefit and calculated in accordance with this Section 4(c) and the tables of actuarial factors attached to this Adoption Agreement. The Employer contribution made on behalf of eligible
Participants under this Section 4 for a particular Plan Year shall be credited to the appropriate Participants’ Employer Accounts. 

To determine the annual Employer contribution necessary to fund the Stated Benefit, the interest rate shall be: 

 

	 	  	 ̈ 7-1/2%               
                                     
 ̈ 8%                              
                                   ̈
 8-1/2% 

 The calculation process, which shall be conducted as of the last day of the Plan
Year and on the basis of both the Participant’s age on his or her most recent birthday and the Interest Rate in effect on the last day of the prior Plan Year, is as follows: 

Step One: If the Participant has not yet reached Normal Retirement Age, determine the present value of the Stated Benefit
by multiplying the Stated 
  

 10 

Rev. Sept. 2007 

 
Benefit by the factor that is the product of (i) the applicable factor in Table II and (ii) the applicable factor in Table IV. If the Participant is at or beyond Normal Retirement Age,
determine such present value by multiplying the Stated Benefit by the applicable factor in Table V corresponding to that Normal Retirement Age. 

Step Two: Calculate the excess, if any, of the amount determined in Step One over the “theoretical reserve”,
which is determined as follows: 
  

	 	(A)	A Participant’s theoretical reserve as of the last day of the first Plan Year in which the Participant participates in the Employer Plan, and as of the last
day of the first Plan Year after any Plan Year in which the Employer Plan either did not satisfy the safe harbor in Regulations Section 1.401(a)(4)-8(b)(3) or was not a prior safe harbor plan, is zero. In all other cases, in the first Plan Year
as to which this calculation (of the theoretical reserve) is in effect (“year one”), the theoretical reserve is (A) the present value of the Stated Benefit under Step One as of the last day of the Plan Year preceding year one, using
the actuarial assumptions, Employer Plan provisions and Participant Compensation as of that date (except that, in the case of a Participant who is beyond Normal Retirement Age during year one, the Life Annuity factor used in the determination shall
be the factor applicable for the Participant’s Normal Retirement Age), minus (B) the present value of the level of annual Employer contributions due each Plan Year, beginning with year one and ending with the Plan Year in which the
Participant reaches Normal Retirement Age, calculated as of the last day of the Plan Year preceding year one (again using the actuarial assumptions, Employer Plan provisions (disregarding those Employer Plan provisions providing for the limitations
of Code Section 415 or the minimum contributions of Code Section 416) and Participant Compensation as of that date). 

  

	 	(B)	After year one, the theoretical reserve is the sum of the amount determined for year one and the Employer contribution (as limited by Code Section 415, but
without regard to the required minimum contributions under Code Section 416) for each subsequent Plan Year up through the last day of the current Plan Year (excluding any Employer contributions made for the current Plan Year), using the
interest assumption in effect for each such Plan Year. 

 As a general rule, the calculations in this Step Two of
the level of annual Employer contribution necessary to fund the Stated Benefit shall be made as of the last day of each Plan Year, based on the Participant’s age as of his or her most recent birthday and on the interest rate under
Section 4(c) in effect on the last day 
  

 11 

Rev. Sept. 2007 

 
of the prior Plan Year. However, in any Plan Year following the Plan Year in which the Participant attains Normal Retirement Age, the accumulation in (B) above is calculated without using
the interest assumption. 
 Step Three: Amortize the amount determined in Step Two by multiplying it by the
applicable factor from Table III. For the Plan Year in which the Participant attains Normal Retirement Age, and for subsequent Plan Years, the applicable Table III factor is 1.0. The amortized amount determined in this step constitutes the level of
annual Employer contribution necessary to accumulate to the result in Step Two. 
  

	 	(d)	Definitions. 

  

	 	(1)	“Average Compensation” means the average of a Participant’s annual Compensation (as defined in Article 2 of the Plan) over the three consecutive
Plan Year period ending in either the current year or in any prior year that produces the highest average. If a Participant has less than three years of participation in the Employer Plan, Compensation shall be averaged over the Participant’s
total period of participation. 

  

	 	(2)	“Cumulative Permitted Disparity Limit” for the applicable Participant shall be 35 minus: 

 

	 	(A)	The number of years the Participant benefited or is treated as having benefited under the Employer Plan prior to the Participant’s first Year of Projected
Participation, and 

  

	 	(B)	The number of years credited to the Participant for allocation or accrual purposes under one or more Qualified Plans or simplified employee pension plans
(whether or not terminated) ever maintained by the Employer (other than years counted in (A) or counted toward a Participant’s total Years of Projected Participation). 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. 

 For purposes of
determining a Participant’s Cumulative Permitted Disparity Limit, all years ending in the same calendar year are treated as the same year. 
  

	 	(3)	“Current Stated Benefit”, with respect to each Participant, means the product of the amount derived from the formula selected in Section 4(b)(1),
(2) or (3) above and the following fraction: 

  

	 	(A)	 The Participant’s number of years of participation from the latest Fresh-Start Date (if any) through and including the later of the year

  

 12 

Rev. Sept. 2007 

	 	 
in which the Participant attains Normal Retirement Age or the current Plan Year, divided by 

  

	 	(B)	The Participant’s total Years of Projected Participation. 

If the Employer Plan has not had a Fresh-Start Date, the fraction shall equal 1.0 for all Participants. For those Participants who first
participated in the Employer Plan after the latest Fresh-Start Date, the fraction shall also equal 1.0. To determine the numerator in (A) above, only those current and prior years during which a Participant was eligible to receive a
contribution under the Employer Plan will be taken into account. 
  

	 	(4)	“Fresh-Start Date” means the last day of a Plan Year preceding a Plan Year for which provisions that would affect the amount of the Current Stated
Benefit are amended. If applicable, the latest Fresh-Start Date of the Employer Plan is
                                    ,
            . 

  

	 	(5)	“Frozen Accrued Stated Benefit” is determined with respect to each Participant as of the Employer Plan’s latest Fresh-Start Date, as if the
Participant terminated employment with the Employer as of that date, and without regard to any amendment made to the Employer Plan after that date. If the Participant was not participating in the Employer Plan as of the latest Fresh-Start Date, the
Participant’s Frozen Accrued Stated Benefit will be zero. 

 A Participant’s Frozen Accrued Stated
Benefit is equal to the amount of the Current Stated Benefit in effect on the latest Fresh-Start Date that a Participant has accrued as of that date. This assumes that the Current Stated Benefit accrues ratably from the year in which the Participant
first participated in this Employer Plan (or, if later, the preceding Fresh-Start Date under this Employer Plan) through and including the Plan Year in which the Participant attains Normal Retirement Age. 

The amount of the Current Stated Benefit (in effect on the latest Fresh-Start Date) that a Participant is assumed to have ratably
accrued is determined by multiplying the Employer Plan’s Current Stated Benefit in effect on that date by the following fraction: 
  

	 	(A)	The number of years of participation from the later of the Participant’s first year of participation in the Employer Plan or the preceding Fresh-Start Date
(if any) through and including the year that contains the latest Fresh-Start Date, divided by 

  

	 	(B)	 the number of years of participation from the later of the Participant’s first year of participation in the Employer Plan or the preceding
Fresh-Start Date (if any) through and including the later 

  

 13 

Rev. Sept. 2007 

	 	 
of the year in which the Participant attains Normal Retirement Age or the current Plan Year. 

For purposes of this definition, only those years of participation during which a Participant was eligible to receive a contribution
under the Employer Plan will be taken into account. 
 If the Employer Plan has had a preceding Fresh-Start Date, each
Participant’s Frozen Accrued Stated Benefit as of the latest Fresh-Start Date equals the sum of (i) the amount of the Current Stated Benefit (in effect on the latest Fresh-Start Date) that a Participant is assumed to have ratably accrued
as of that date under the preceding paragraph, and (ii) the Frozen Accrued Stated Benefit determined as of the preceding Fresh-Start Date. 

If (i) the Current Stated Benefit formula in effect on the latest Fresh-Start Date was not expressed as a Life Annuity for all
Participants, and/or (ii) the Normal Retirement Age for any Participant on the latest Fresh-Start Date was greater than the Normal Retirement Age for that Participant under the Current Stated Benefit formula in effect after the latest
Fresh-Start Date, this paragraph applies. The Frozen Accrued Stated Benefit will then be converted to an actuarially equivalent Life Annuity commencing at the Participant’s Normal Retirement Age under the Current Stated Benefit formula in
effect after the latest Fresh-Start Date. In doing so, the actuarial assumptions in effect under the Current Stated Benefit formula in effect on the latest Fresh-Start Date shall be used. 

Notwithstanding the above, if in the immediately preceding Plan Year the Employer Plan did not satisfy the safe harbor for target
benefit plans in Regulation Section 1.401(a)(4)-8(b)(3) or was not a “prior safe harbor plan”, the Frozen Accrued Stated Benefit for any Participant (determined for the next Plan Year during which Regulation
Section 1.401(a)(4)-8(b)(3) is satisfied until the year following the next Fresh-Start Date, if any) shall be zero. The term “prior safe harbor plan” means a plan that (1) was adopted and in effect on September 19, 1991,
(2) contained a stated benefit formula which took into account service prior to that date, and (3) that satisfied the applicable nondiscrimination requirements for target benefit plans for those prior years. For purposes of determining
whether a plan satisfies the applicable nondiscrimination requirements for target benefit plans for Plan Years beginning before January 1, 1994, no amendments after September 19, 1991, other than amendments necessary to satisfy Code
Section 401(1), will be taken into account. 
  

	 	(6)	“Social Security Retirement Age”, as to each Participant, means the age determined in accordance with Code Section 415(b)(8).

  

 14 

Rev. Sept. 2007 

	 	(7)	“Stated Benefit”, with respect to each Participant, means the sum of his or her Frozen Accrued Stated Benefit and his or her Current Stated Benefit
under the Employer Plan. 

  

	 	(8)	“Taxable Wage Base” means the contribution and benefit base in effect under section 230 of the Social Security Act at the beginning of the Plan Year.

  

	 	(9)	“Years of Projected Participation”, with respect to a Participant under the Employer Plan, is the sum of (1) and (2), where (1) is the number
of years during which the Participant benefited under the Employer Plan beginning with the latest of: (a) the first Plan Year in which the Participant benefited under the Employer Plan, (b) the first Plan Year taken into account in the
stated benefit formula, and (c) any Plan Year in which the Employer Plan did not satisfy the safe harbor for target benefit plans in Regulation Section 1.401(a)(4)-8(b)(3), and ending with the last day of the current Plan Year, and
(2) is the number of years, if any subsequent to the current Plan Year through the end of the Plan Year in which the Participant attains Normal Retirement Age. For purposes of this definition, if the Employer Plan is a “prior safe harbor
plan” (as defined in the definition of Frozen Accrued Stated Benefit), the Employer Plan is deemed to have satisfy the safe harbor for target benefit plans in Regulation Section 1.401(a)(4)-8(b)(3) and the Participant is treated as
benefiting under the Employer Plan in any Plan Year beginning prior to January 1, 1994. 

  

	5.	VESTING. 

(a)        Normal Retirement Age of 65. For purposes of determining a
Participant’s entitlement to the entire balance of his or her Accounts, a Participant’s Normal Retirement Age shall be age 65 unless the Employer elects otherwise below. 

 

	 	(1)	 ̈        Earlier Normal Retirement Age. If this option is
selected, a Participant’s Normal Retirement Age shall be age             (not less than 55 and not to exceed 65). 

(b)         Vesting Schedule. A Participant who terminates Service prior to
Normal Retirement Age for reasons other than death or Disability shall be entitled to receive the Vested Portion in his or her Employer Account. The Vested Portion shall be determined by vesting schedule
            . 
  

											
	 Percentage
Vested

	 Years of Service
	 	 A
	 	 B
	 	 C
	 	 D
	 	 E

	 Less than one
	 	0%	 	0%	 	0%	 	    %	 	100%

  

 15 

Rev. Sept. 2007 

											
	 One but less than two
	  	0%	  	0%	  	0%	  	    %	  	100%
	 Two but less than three
	  	100%	  	20%	  	0%	  	    %	  	100%
	 Three but less than four
	  	100%	  	40%	  	100%	  	    %	  	100%
	 Four but less than five
	  	100%	  	60%	  	100%	  	    %	  	100%
	 Five but less than six
	  	100%	  	80%	  	100%	  	    %	  	100%
	 Six or more
	  	100%	  	100%	  	100%	  	    %	  	100%

 Note: If
Schedule D is elected, complete the schedule by showing the rate at which a Participant becomes vested. Schedule D must provide for a Vested Portion that is at every point in time equal to or greater than the Vested Portion prescribed under Schedule
A, B or C, whichever is selected for comparison. 
 (c)    Service for Predecessor
Employers. Service shall not include service for any predecessor employer unless the Employer maintains the plan of such predecessor employer or the Employer elects otherwise below. 

 

	 	(1)	 ̈    Service Included. If this option is selected, Service shall include
service for the following predecessor employer(s): 

  

	 	(A)	                           
                                         

  

	 	(B)	                           
                                     

  

	6.	TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the Top-Heavy Plan requirements of Article 12 of the Plan and below for each Plan Year, if
any, for which the Employer Plan is a Top-Heavy Plan. 

 (a)    Top-Heavy
Testing. The Trustee shall determine annually whether the Employer Plan is a Top-Heavy Plan, unless the Employer elects otherwise below. 
  

	 	(1)	 ̈    If this option is selected, the Employer elects to test the Employer Plan itself
to determine whether the Employer Plan is a Top-Heavy Plan. 

 (b)    Minimum
Benefits under Other Qualified Plan(s). If the Employer maintains another Qualified Plan (or Plans), the Minimum Contribution shall be made to this Employer Plan unless the Employer elects otherwise below; provided, however,
that if the Employer has elected to make integrated Employer contributions to a Qualified Plan (or Plans), the Minimum Contribution shall be made to the Qualified Plan (or Plans) as to which the Employer has elected to make integrated Employer
contributions. 
  

 16 

Rev. Sept. 2007 

	 	(1)	 ̈    If this option is selected, the Employer elects that the Minimum Contribution
shall not be made to this Employer Plan and that the minimum contribution and benefit requirements of section 416 of the Internal Revenue Code shall be satisfied by such other Qualified Plan (or Plans)
                                         
                        (enter name of other Qualified Plan(s)). 

(c)    Present Value Determination. If the Employer maintains a Qualified Defined Benefit Plan,
the Employer may elect to determine the Present Value of Accrued Benefits as defined in Section 12.1(e) of the Plan using the following assumptions: 
  

	 	(1)	Interest rate             % per annum. 

 

	 	(2)	Mortality Table:             . 

 

	7.	COMPENSATION. 

(a)    Definition of Compensation. For purposes of the Employer Plan, “Compensation”
(as defined in Article 2(11) of the Plan) shall mean (except as otherwise specifically provided in the Plan) (check one): 
  

	 	(1)	 ̈    Wages, Tips and Other Compensation Box on Form W-2. As defined in Article
2(11)(a)(1) of the Plan. 

  

	 	(2)	 ̈    Internal Revenue Code Section 3401(a) Wages. As defined
in Article 2(11)(a)(2) of the Plan. 

  

	 	(3)	 ̈    415 Safe-Harbor Compensation. As defined in Article 2(11)(a)(3) of
the Plan. 

(b)     ̈       
 Exclusions from Compensation. If this option is selected, notwithstanding the definition selected above, “Compensation” shall not include the following (even if includible in gross income) (check any that apply):

  

	 	(1)	 ̈    Reimbursement or other expense allowances, fringe benefits (cash and noncash),
moving expenses, deferred compensation and welfare benefits. 

  

	 	(2)	 ̈    Overtime pay (requires additional testing of the definition of Compensation for
nondiscrimination purposes pursuant to section 414(s) of the Internal Revenue Code). 

  

 17 

Rev. Sept. 2007 

	 	(3)	 ̈    Bonuses (requires additional testing of the definition of Compensation for
nondiscrimination purposes pursuant to section 414(s) of the Internal Revenue Code). 

  

	 	(4)	 ̈    Other (must be reasonable and consistently applied; requires additional testing
of the definition of Compensation for nondiscrimination purposes pursuant to section 414(s) of the Internal Revenue Code):
                                         
                                        

 8.        PARTICIPANT LOANS. If the Employer has adopted a loan program,
Participant loans shall be made in accordance with Article 7 of the Plan. 
 9.        DEFAULT
INVESTMENT FUND. Amounts contributed to a Participant’s Accounts for which a Participant has failed to specify an Investment Option and other unallocated amounts shall be invested in the following Investment Option:
                        
                                        
                . 

10.        LIMITATIONS ON ALLOCATIONS. If the Employer maintains or has ever maintained a Qualified
Defined Contribution Plan, an “individual medical account” (as defined in section 415(l)(2) of the Internal Revenue Code) which is part of a pension or annuity plan or a welfare benefit fund (as defined in section 419(e) of the Internal
Revenue Code) for post-retirement medical benefits of Key Employees, annual additions to a Participant’s Accounts shall be limited as provided in Section 5.4 of the Plan to meet the requirement of section 415 of the Internal Revenue Code
unless the Employer designates another method of limiting annual additions for purposes section 415 of the Internal Revenue Code below. 

	
	  
 
	  
 

 

	11.        	RELIANCE ON OPINION LETTER AND ACKNOWLEDGEMENTS 

An Employer may rely on the opinion letter issued by the Internal Revenue Service as evidence that this Employer Plan is qualified under section 401(a)
of the Internal Revenue Code only to the extent provided in Revenue Procedure 2005-16, but may not rely on such opinion letter in certain other circumstances or with respect to certain qualification requirements which are specified in the opinion
letter issued with respect to the Plan and in Revenue Procedure 2005-16. In order to obtain reliance in such circumstances with respect to such qualification requirements, the Employer must apply to Employee Plans Determinations of the Internal
Revenue Service for a determination letter. 
 Failure to fill out the Adoption Agreement properly may result in disqualification of the Plan.
The Employer acknowledges it has (i) received a copy of the current prospectus covering units representing pro rata beneficial interests in the collective investment funds and the portfolios

  

 18 

Rev. Sept. 2007 

 
established under the Collective Trust as investment options under the ABA Retirement Funds Program (the “Program”) and understands its provisions, and (ii) determined that the
fees described therein are reasonable for the services provided by the Program. The Employer represents that the sole practitioner, or at least one partner or shareholder, is a member or associate of the American Bar Association (“ABA”) or
of a Qualified Bar Association (or that the Employer is otherwise eligible to adopt the Plan in accordance with the definition of “Employer” in the Plan). 

This Adoption Agreement may be used only in conjunction with the American Bar Association Members Retirement Plan, Basic Plan Document No. 01. The
Employer will act as plan administrator and as such will fulfill the responsibilities allocated to the Employer and plan administrator by the Employer Plan, including the reporting and disclosure requirements of the Internal Revenue Service and the
Department of Labor. The Employer acknowledges that the ABA Retirement Funds (“ABA/RF”), the Trustee and their designated agents shall have no liability for actions taken on the basis of information provided to them by the Employer. ABA/RF
shall inform the Employer of any amendments made to the Plan or of the discontinuance or abandonment of the Plan. 
  

	12.        	SPONSOR INFORMATION 

 ABA
Retirement Funds 
 c/o ABA Retirement Funds Program 

Post Office Box 5142 
 Boston, Massachusetts
02206 
 (800) 348-2272 
  

	13.        	SIGNATURE 

 IN WITNESS WHEREOF,
the Employer named above hereby adopts the American Bar Association Members Retirement Plan by causing this Adoption Agreement to be executed as of the date set forth below. 

 

					
		 	  

		 	Signature
			
		 	By:	 	  

			
		 	Title:	 	  

			
		 	Date:	 	  

  

 19 

Rev. Sept. 2007 

 TABLE I: Integration Adjustment Factors 

 

					
	 Age at Which Benefits Commence
	  	Integration
Level Options
One Thru
Three	  	Integration
Level Options
Four and
Five
	 65
	  	.5200	  	.4160
	 64
	  	.4856	  	.3884
	 63
	  	.4504	  	.3603
	 62
	  	.4160	  	.3328
	 61
	  	.3816	  	.3052
	 60
	  	.3464	  	.2771
	 59
	  	.3296	  	.2636
	 58
	  	.3120	  	.2496
	 57
	  	.2944	  	.2355
	 56
	  	.2776	  	.2220
	 55
	  	.2600	  	.2080

 The factors listed in this Table are
based on payment under the Employer Plan in the form of a Life Annuity, and are further reduced by a factor of .8 as required for target benefit plans under Code Section 401(1) and applicable Income Tax Regulations 1008D. 

 

 20 

Rev. Sept. 2007 

 TABLE II: Present Value Factors 

 

							
	 Number of Years to Age 65 (Normal Retirement Age)
	  	Interest Rate
	 	  	7.50%	  	8.00%	  	8.50%
	 1
	  	7.868	  	7.589	  	7.326
	 2
	  	7.319	  	7.027	  	6.752
	 3
	  	6.808	  	6.506	  	6.223
	 4
	  	6.333	  	6.024	  	5.736
	 5
	  	5.891	  	5.578	  	5.286
	 6
	  	5.480	  	5.165	  	4.872
	 7
	  	5.098	  	4.782	  	4.491
	 8
	  	4.742	  	4.428	  	4.139
	 9
	  	4.412	  	4.100	  	3.815
	 10
	  	4.104	  	3.796	  	3.516
	 11
	  	3.817	  	3.515	  	3.240
	 12
	  	3.551	  	3.255	  	2.986
	 13
	  	3.303	  	3.014	  	2.752
	 14
	  	3.073	  	2.790	  	2.537
	 15
	  	2.859	  	2.584	  	2.338
	 16
	  	2.659	  	2.392	  	2.155
	 17
	  	2.474	  	2.215	  	1.986
	 18
	  	2.301	  	2.051	  	1.831
	 19
	  	2.140	  	1.899	  	1.687
	 20
	  	1.991	  	1.758	  	1.555
	 21
	  	1.852	  	1.628	  	1.433
	 22
	  	1.723	  	1.508	  	1.321
	 23
	  	1.603	  	1.396	  	1.217
	 24
	  	1.491	  	1.293	  	1.122
	 25
	  	1.387	  	1.197	  	1.034
	 26
	  	1.290	  	1.108	  	0.953
	 27
	  	1.200	  	1.026	  	0.878
	 28
	  	1.116	  	0.950	  	0.810
	 29
	  	1.039	  	0.880	  	0.746
	 30
	  	0.966	  	0.814	  	0.688
	 31
	  	0.899	  	0.754	  	0.634
	 32
	  	0.836	  	0.698	  	0.584
	 33
	  	0.778	  	0.647	  	0.538
	 34
	  	0.723	  	0.599	  	0.496
	 35
	  	0.673	  	0.554	  	0.457
	 36
	  	0.626	  	0.513	  	0.422
	 37
	  	0.582	  	0.475	  	0.389
	 38
	  	0.542	  	0.440	  	0.358
	 39
	  	0.504	  	0.407	  	0.330
	 40
	  	0.469	  	0.377	  	0.304
	 41
	  	0.436	  	0.349	  	0.280
	 42
	  	0.406	  	0.323	  	0.258
	 43
	  	0.377	  	0.299	  	0.238
	 44
	  	0.351	  	0.277	  	0.219
	 45
	  	0.327	  	0.257	  	0.202

 Note: These factors are based on the
UP-1984 Mortality Table. 
  

 21 

Rev. Sept. 2007 

 TABLE III: 

Amortization Factors 
  

							
	 Number of Years to Age 65 (Normal Retirement Age)
	  	Interest Rate
	 	  	7.50%	  	8.00%	  	8.50%
	 1
	  	0.5181	  	0.5192	  	0.5204
	 2
	  	0.3577	  	0.3593	  	0.3609
	 3
	  	0.2777	  	0.2796	  	0.2814
	 4
	  	0.2299	  	0.2319	  	0.2339
	 5
	  	0.1982	  	0.2003	  	0.2024
	 6
	  	0.1756	  	0.1778	  	0.1801
	 7
	  	0.1588	  	0.1611	  	0.1634
	 8
	  	0.1458	  	0.1482	  	0.1506
	 9
	  	0.1355	  	0.1380	  	0.1405
	 10
	  	0.1272	  	0.1297	  	0.1323
	 11
	  	0.1203	  	0.1229	  	0.1255
	 12
	  	0.1145	  	0.1171	  	0.1198
	 13
	  	0.1096	  	0.1123	  	0.1151
	 14
	  	0.1054	  	0.1082	  	0.1110
	 15
	  	0.1018	  	0.1046	  	0.1075
	 16
	  	0.0986	  	0.1015	  	0.1044
	 17
	  	0.0958	  	0.0988	  	0.1018
	 18
	  	0.0934	  	0.0964	  	0.0994
	 19
	  	0.0912	  	0.0943	  	0.0974
	 20
	  	0.0893	  	0.0924	  	0.0956
	 21
	  	0.0876	  	0.0908	  	0.0940
	 22
	  	0.0861	  	0.0893	  	0.0925
	 23
	  	0.0847	  	0.0879	  	0.0912
	 24
	  	0.0835	  	0.0867	  	0.0901
	 25
	  	0.0823	  	0.0857	  	0.0890
	 26
	  	0.0813	  	0.0847	  	0.0881
	 27
	  	0.0804	  	0.0838	  	0.0872
	 28
	  	0.0795	  	0.0830	  	0.0865
	 29
	  	0.0788	  	0.0822	  	0.0858
	 30
	  	0.0781	  	0.0816	  	0.0851
	 31
	  	0.0774	  	0.0810	  	0.0846
	 32
	  	0.0768	  	0.0804	  	0.0840
	 33
	  	0.0763	  	0.0799	  	0.0836
	 34
	  	0.0758	  	0.0794	  	0.0831
	 35
	  	0.0753	  	0.0790	  	0.0827
	 36
	  	0.0749	  	0.0786	  	0.0824
	 37
	  	0.0745	  	0.0783	  	0.0820
	 38
	  	0.0742	  	0.0779	  	0.0817
	 39
	  	0.0739	  	0.0776	  	0.0815
	 40
	  	0.0736	  	0.0774	  	0.0812
	 41
	  	0.0733	  	0.0771	  	0.0810
	 42
	  	0.0730	  	0.0769	  	0.0808
	 43
	  	0.0728	  	0.0767	  	0.0806
	 44
	  	0.0726	  	0.0765	  	0.0804
	 45
	  	0.0724	  	0.0763	  	0.0802

  

 22 

Rev. Sept. 2007 

 TABLE IV: 

Factors to be Multiplied by Those in Table I 
  

							
	 Normal Retirement Age
	  	Interest Rate
	 	  	7.50%	  	8.00%	  	8.50%
	 80
	  	0.206	  	0.194	  	0.184
	 79
	  	0.231	  	0.219	  	0.207
	 78
	  	0.258	  	0.246	  	0.234
	 77
	  	0.289	  	0.276	  	0.263
	 76
	  	0.322	  	0.309	  	0.296
	 75
	  	0.359	  	0.346	  	0.333
	 74
	  	0.400	  	0.387	  	0.374
	 73
	  	0.446	  	0.432	  	0.419
	 72
	  	0.495	  	0.482	  	0.469
	 71
	  	0.549	  	0.537	  	0.525
	 70
	  	0.609	  	0.597	  	0.586
	 69
	  	0.674	  	0.664	  	0.653
	 68
	  	0.745	  	0.736	  	0.728
	 67
	  	0.822	  	0.816	  	0.810
	 66
	  	0.907	  	0.904	  	0.900
	 65
	  	1.000	  	1.000	  	1.000
	 64
	  	1.101	  	1.106	  	1.110
	 63
	  	1.212	  	1.221	  	1.231
	 62
	  	1.332	  	1.348	  	1.363
	 61
	  	1.464	  	1.486	  	1.509
	 60
	  	1.606	  	1.637	  	1.669
	 59
	  	1.761	  	1.802	  	1.844
	 58
	  	1.929	  	1.982	  	2.036
	 57
	  	2.111	  	2.177	  	2.246
	 56
	  	2.309	  	2.390	  	2.475
	 55
	  	2.523	  	2.622	  	2.726

 Note: These factors are based on the
UP-1984 Mortality Table. 
  

 23 

Rev. Sept. 2007 

 TABLE V: 

Factors for Participants who are at or beyond Normal Retirement Age 

 

							
	 Normal Retirement Age
	  	Interest Rate
	 	  	7.50%	  	8.00%	  	8.50%
	 80
	  	5.151	  	5.053	  	4.959
	 79
	  	5.370	  	5.264	  	5.162
	 78
	  	5.591	  	5.476	  	5.366
	 77
	  	5.814	  	5.690	  	5.572
	 76
	  	6.039	  	5.905	  	5.777
	 75
	  	6.266	  	6.122	  	5.985
	 74
	  	6.494	  	6.339	  	6.192
	 73
	  	6.721	  	6.556	  	6.398
	 72
	  	6.947	  	6.771	  	6.603
	 71
	  	7.171	  	6.983	  	6.804
	 70
	  	7.392	  	7.192	  	7.003
	 69
	  	7.610	  	7.399	  	7.198
	 68
	  	7.825	  	7.601	  	7.389
	 67
	  	8.037	  	7.801	  	7.577
	 66
	  	8.248	  	7.999	  	7.764
	 65
	  	8.458	  	8.196	  	7.949
	 64
	  	8.666	  	8.390	  	8.131
	 63
	  	8.870	  	8.581	  	8.311
	 62
	  	9.072	  	8.770	  	8.485
	 61
	  	9.270	  	8.954	  	8.657
	 60
	  	9.463	  	9.133	  	8.825
	 59
	  	9.651	  	9.307	  	8.986
	 58
	  	9.834	  	9.477	  	9.143
	 57
	  	10.012	  	9.641	  	9.295
	 56
	  	10.186	  	9.801	  	9.442
	 55
	  	10.354	  	9.955	  	9.585

 Note: These factors are based on the
UP-1984 Mortality Table. 
  

 24 

Rev. Sept. 2007 

 SIMPLE 401(K) PLAN 

ADOPTION AGREEMENT 01-008 
  

	1.	EMPLOYER PLAN INFORMATION 

  

	 	(a)	Name of Employer Plan: 

This is the
                                         
                                         
                                   (the “Plan”). 

 

	 	(b)	Calendar Plan Year. The Plan Year is the calendar year. 

 

	 	(c)	Three Digit Employer Plan Number:                 

  

	 	(d)	Employer Plan Adoption Date (check one): 

(1)         ̈    
    If the Employer is adopting this Employer Plan as a new plan, the Effective Date is             . 

(2)         ̈    
    If the Employer is adopting this Employer Plan as an amended and restated version of an existing plan, the Effective Date of the amendment and restatement is
                . The original effective date of the plan was
                . 
  

	 	(e)	Special Effective Dates. Notwithstanding Section 1(d) above, the following Sections of the Employer Plan shall be effective as of the dates set forth
below: 

  

							
	  	 	Section:	  	Effective Date:	  	 
		 	 	  	 	  	
		 	 	  	 	  	
		 	 	  	 	  	

  

	 	(f)	Number of Employees of Employer and Related Employers with Compensation in Excess of $5,000 During the Prior Plan Year.
                 (must be less than 100). The Employer agrees to notify ABA/RF immediately if this number exceeds 100 in the future. In such case,
the Employer may continue to offer the SIMPLE Plan for two Plan Years (including the first Plan Year for which the number of such Employees during the prior Plan Year exceeded 100); provided, however, that if the overage is due to an
acquisition, disposition or similar transaction, the provisions of section 410(b)(6)(C)(i) of the Internal Revenue Code must be satisfied. Subsequent to an overage, if the number of such Employees does not exceed 100, the Employer may continue to
offer the SIMPLE Plan subject to these provisions. 

  

 Rev. Sept. 2007 

	2.	EMPLOYER 

  

									
		 	(a)    	  	Employer Name:	  	  
	  	
					
	 	 	 	  	Address:	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
	 	 	 	  	 	  	  
	  	 
					
		 		  	Contact’s Name:	  	  
	  	
					
		 		  	Telephone Number:	  	  
	  	
					
		 		  	Facsimile Number:	  	  
	  	
					
		 		  	Employer Tax I.D. Number:	  	  
	  	

 Plan Administrator. The Employer is the Plan Administrator. Please provide the names(s)
and title(s) of the individual(s) authorized to act as, or on behalf of, the Plan Administrator: 
  

									
		  	(1)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	
				
		  	(2)	  	  
	  	
		  		  	 Print Name
	  	 Title
	  	

  

	 	(b)	Employer’s Form of Business (check one): 

 

									
		  	(1)    	  	 ̈	  	C
Corporation:                                 (enter date of
incorporation)
				
		  	(2)    	  	 ̈	  	S Corporation:
                                 (enter date of incorporation)
				
		  	(3)    	  	 ̈	  	Partnership
				
		  	(4)    	  	 ̈	  	Sole Proprietorship
				
		  	(5)    	  	 ̈	  	 Tax-Exempt Entity (as described in section 501(c)(3) of the

Internal Revenue Code)

				
		  	(6)    	  	 ̈	  	Limited Liability Company
				
		  		  	(A)  	  	 ̈    Taxable as a C Corporation
				
		  		  	(B)  	  	 ̈    Taxable as a Partnership

 

 2 

Rev. Sept. 2007 

									
			
		  	(7)    	  	  ̈    Other (must be a legal entity recognized under
federal income tax

laws):                        
              

  

	3.	ELIGIBILITY. 

(a)        Participation Requirements. Eligible Employees can begin
participation in the Employer Plan after meeting the following participation requirements (check one): 
  

	 	(1)	 ̈        No age and no service requirements.

  

	 	(2)	 ̈        Eligible Employees must have attained age
             (not to exceed 21) and completed (check one): 

(A)       ̈       
              months of Service (not to exceed 12); or 

(B)       ̈       
              Years of Eligibility Service (not to exceed 1). 

(b)        Years of Eligibility Service. If Box 3(a)(2)(B) is checked, for
purposes of determining Years of Eligibility Service (as defined in Article 2(76) of the Plan), Hours of Service (as defined in Article 2(29) of the Plan) shall be calculated as follows (check one): 

 

	 	(1)	 ̈        Hourly equivalency. Actual Hours of
Service. 

 Note: The hourly equivalency option is available only if the Employer keeps appropriate
records of actual hours worked. 
  

	 	(2)	 ̈        Daily equivalency. 10 Hours of Service for
each day in which at least one Hour of Service is credited. 

  

	 	(3)	 ̈        Weekly equivalency. 45 Hours of Service for
each week in which at least one Hour of Service is credited. 

  

	 	(4)	 ̈        Monthly equivalency. 190 Hours of Service
for each month in which at least one Hour of Service is credited. 

(c)        Employment Year. If Box 3(a)(2)(B) is checked, for purposes of
calculating Years of Eligibility Service, the Employment Year shall be the 12-month period beginning on the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment by the Employer and each
subsequent 12-month period beginning on any anniversary of that day unless the Employer elects otherwise below. 
  

 3 

Rev. Sept. 2007 

(1)         ̈     
   Subsequent Plan Year Option. If this option is selected, the initial Employment Year shall remain the same as above, but subsequent Employment Years shall be the 12-month period beginning on the first day of the first
Plan Year which commences prior to the first anniversary of the day on which an Employee performs his or her first Hour of Service upon his or her employment or reemployment by the Employer. 

Note: If the Subsequent Plan Year Option is selected, an Employee who is credited with 1,000 Hours of Service in both the initial
Employment Year and the first Plan Year which commences prior to the first anniversary of the Employee’s initial Employment Year will be credited with two (2) Years of Eligibility Service. 

4.        COMPENSATION. For purposes of the Employer Plan, “Compensation” shall mean
wages within the meaning of section 3401(a) of the Internal Revenue Code for purposes of federal income tax withholding at the source, determined without regard to rules which limit the remuneration included in wages based on the nature or location
of employment or the services performed, paid or made available to a Participant during the Plan Year, including any amount that would have been paid or made available but for an elective deferral (within the meaning of section 402(g)(3) of the
Internal Revenue Code) or deferred compensation under section 457 of the Internal Revenue Code. 

5.        NOTICE AND ELECTIVE CONTRIBUTIONS. The Employer agrees to provide all
Participants within a reasonable period of time before the
60th day prior to the beginning of each Plan Year notice
of their ability to make Elective Contributions in an amount up to             % or $             (not to exceed
in the aggregate $7,000, as adjusted for cost-of-living increases in accordance with section 408(p)(2)(E) of the Internal Revenue Code) of their Compensation for the Plan Year. 

6.        ELECTION, MODIFICATION AND TERMINATION OF CONTRIBUTIONS. Prior to the beginning of each
Plan Year, the Employer agrees to provide at least a 60-day election period during which time Participants may elect to make Elective Contributions to the Plan or to modify or terminate a prior election to make Elective Contributions. In the Plan
Year during which an Employee first becomes eligible to participate, the Employer agrees to provide such election period during a 60-day period that includes either the date the Employee first becomes eligible to participate or the day before. The
Employer may also elect to provide additional election periods below. 
  

	 	(a)	 ̈        Additional Election Periods. If this option
is selected, an Employer elects to provide additional 60-day election periods ending on each of the following dates and agrees to provide notice before the beginning of each such additional election period (check any that apply):

  

	 	(1)	 ̈        The first day of first and seventh month of each Plan
Year. 

  

 4 

Rev. Sept. 2007 

	 	(2)	 ̈        The first day of each Plan Year quarter.

  

	 	(3)	 ̈        Other (must be a day within the Plan Year):

									
		  		  	  
	  	

 A Participant may elect to stop making Elective Contributions at any time during the Plan Year. 

 

	7.	EMPLOYER CONTRIBUTIONS. 

(a)    Matching Contribution. For each Plan Year, the Employer shall make a Matching
Contribution on behalf of each Participant equal to the Participant’s Elective Contributions not in excess of 3% of the Participant’s Compensation for the Plan Year unless the Employer elects otherwise below in Box 7(b). If this option is
selected, the Employer shall notify each Participant before the beginning of the 60-day period described in Section 6 above of the Employer’s intention to make such Matching Contribution. 

 

	 	(1)	 ̈        Matching Contribution on Catch-Up
Contributions. If this option is selected, the Employer shall make Matching Contributions with respect to Catch-Up Contributions and Elective Contributions pursuant to the provisions and limitations of this Section 7(a).

  

	 	(b)	 ̈        Nonelective Employer Contribution. If this
option is selected, the Employer shall notify each Participant before the beginning of the 60-day period described in Section 6 above of the Employer’s intention to make a Nonelective Employer Contribution in lieu of a Matching
Contribution for the Plan Year on behalf of each Participant who received at least $             (cannot be greater than $5,000) in Compensation from the Employer equal to
2 % of such Participant’s Compensation for the Plan Year. 

  

	8.	VESTING. All Participants shall be entitled to receive the entire balance of his or her Accounts at all times. 

9.      PARTICIPANT LOANS. If the Employer has adopted a loan program, Participant loans shall be made in
accordance with Article 7 of the Plan. 
 10.    DEFAULT INVESTMENT FUND. Amounts contributed to a
Participant’s Accounts for which a Participant has failed to specify an Investment Option and amounts for which the Employer is responsible for making the investment election shall be invested in the following Investment
Option:                                        
                                         
    . 
  

 5 

Rev. Sept. 2007 

	11.	RELIANCE ON OPINION LETTER AND ACKNOWLEDGEMENTS 

The Employer represents that no contributions have been made, or benefits accrued for service, during the year containing this Employer Plan’s
Effective Date on behalf of any Eligible Employee under a qualified retirement plan, a qualified annuity plan, a governmental plan, a tax-sheltered annuity or a simplified employee pension. The Employer agrees to notify ABA/RF immediately in the
event the Employer or any Related Employer adopts any such plan or arrangement after this Employer Plan’s Effective Date pursuant to which contribution are to be made or benefits accrued, on behalf of any Eligible Employee. 

An Employer may rely on an opinion letter issued by the Internal Revenue Service as evidence that this Employer Plan is qualified under
section 401(a) of the Code, except to the extent provided in Revenue Procedure 2005-16. An employer who has ever maintained or who later adopts any plan (including a welfare benefit fund, as defined in section 419(e) of the Internal
Revenue Code, which provides post-retirement medical benefits allocated to separate accounts for Key Employees, or an “individual medical account”, as defined in section 415(1)(2) of the Internal Revenue Code) in addition to this
Employer Plan other than standardized forms of the Plan and/or the American Bar Association Members Defined Benefit Pension Plan as paired plans, may not rely on the opinion letter issued by the Internal Revenue Service with respect to the
requirements of sections 415 and 416 of the Code. If the Employer who adopts or maintains multiple plans (other than paired plans) wishes to obtain reliance with respect to the requirements of sections 415 and 416 of the Code, application
for a determination letter should be made to Employee Plans Determinations of the Internal Revenue Service. The Employer may not rely on the opinion letter in certain other circumstances, which are specified in the opinion letter issued with respect
to the Plan or in Revenue Procedure 2005-16. 
 Failure to fill out the Adoption Agreement properly may result in disqualification of the Plan.
The Employer acknowledges it has (i) received a copy of the current prospectus covering units representing pro rata beneficial interests in the collective investment funds and the portfolios established under the Collective Trust as investment
options under the ABA Retirement Funds Program (the “Program”) and understands its provisions, and (ii) determined that the fees described therein are reasonable for the services provided by the Program. The Employer represents that
the sole practitioner, or at least one partner or shareholder, is a member or associate of the American Bar Association (“ABA”) or of a Qualified Bar Association (or that the Employer is otherwise eligible to adopt the Plan in accordance
with the definition of “Employer” in the Plan). 
 This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer will act as plan administrator and as such will fulfill the responsibilities allocated to the Employer and plan administrator by the Employer Plan, including the
reporting and disclosure requirements of the Internal Revenue Service and the Department of Labor. The Employer acknowledges that the ABA Retirement Funds (“ABA/RF”), the Trustee and their designated agents shall have no liability for
actions taken on the basis of information provided to them by the Employer. ABA/RF shall inform the Employer of any amendments made to the Plan or of the discontinuance or abandonment of the Plan. 

 

 6 

Rev. Sept. 2007 

	12.	SPONSOR INFORMATION 

 ABA
Retirement Funds 
 c/o ABA Retirement Funds Program 

Post Office Box 5142 
 Boston, Massachusetts
02206 
 (800) 348-2272 
  

	13.	SIGNATURE 

 IN WITNESS WHEREOF,
the Employer named above hereby adopts the American Bar Association Members Retirement Plan by causing this Adoption Agreement to be executed as of the date set forth below. 

					
		
		 	  

		 	Signature
			
		 	By:	 	  

			
		 	Title:	 	  

			
		 	Date:	 	  

  

 7 

Rev. Sept. 2007 

 CROSS-TESTED PROFIT SHARING PLAN SUPPLEMENT 

Effective January 1, 2002, this Supplement may be used only with Adoption Agreement 01-004, Non-Standardized Profit Sharing Plan with 401(k)
Arrangement, including Safe Harbor Option, for any Employer who wishes to adopt a Profit Sharing Plan with an allocation formula for Employer contributions that does not satisfy the uniformity requirements for safe harbor plans under Income Tax
Regulations Section 1.401(a)(4)-2(b)(2) or 1.401(a)(4)-3(b)(2) (a “cross-tested plan”). By completing and adopting this Supplement, an Employer will be considered to be amending the terms of the Employer Plan, and the provisions of
this Supplement shall supercede the provisions of the Employer Plan to the extent inconsistent therewith. Effective February 17, 2005, adoption of this Supplement shall not result in an Employer Plan becoming an individually-designed plan.

 1.    Gateway Requirement 

(a)    Minimum Allocation Gateway. To the extent required by Income Tax Regulations Section 1.401(a)(4)-8, each Employer
who elects to adopt a cross-tested plan shall satisfy the minimum allocation gateway requirement described in Income Tax Regulations Section 1.401(a)(4)-8(b)(1)(vi). An Employer shall satisfy the minimum allocation gateway provided that
(1) with respect to Employer contributions, the lowest allocation rate for any Participant who is not a Highly Compensated Employee is at least one-third (1/3) of the highest allocation rate for any Highly Compensated Employee for the Plan
Year or (2) the Employer is deemed to satisfy the minimum allocation gateway as described in subparagraph (D) below. 
  

	 	(A)	Contributions for Minimum Allocation Gateway. For purposes of determining whether the minimum allocation gateway has been satisfied, Employer contributions
include all Employer contributions allocated to a Participant’s Employer Account (including forfeitures), any Qualified Nonelective Employer Contributions (excluding any Qualified Nonelective Employer Contributions used to satisfy the actual
deferral percentage test or actual contribution percentage test) and any Safe Harbor Nonelective Employer Contributions allocated to such Participant’s 401(k) Employer Account for the same Plan Year. 

 

	 	(B)	Determination of Allocation Rate. For purposes of determining whether the minimum allocation gateway has been satisfied, a Participant’s allocation rate is
the sum of Employer contributions allocated to a Participant’s Employer Account (including forfeitures), any Qualified Nonelective Employer Contributions (excluding any Qualified Nonelective Employer Contributions used to satisfy the actual
deferral percentage test or actual contribution percentage test) and any Safe Harbor Nonelective Employer Contributions allocated to a Participant’s 401(k) Employer Account expressed as a percentage of his or her compensation for the Plan Year.

  

	 	(C)	Determination of Compensation. For purposes of determining whether the minimum allocation gateway has been satisfied, compensation shall mean 415 Safe-Harbor
Compensation, as defined in Article 2(11)(a)(3) of the Plan for the Plan Year. 

  

	 	(D)	 Deemed Satisfaction of Minimum Allocation Gateway. An Employer Plan shall be deemed to satisfy the minimum allocation gateway if each
Participant who is not a 

  

 Rev. Sept. 2007 

	 	 
Highly Compensated Employee receives an allocation of Employer contributions equal to or greater than 5% of such Participant’s compensation. 

(b)    Discretionary Gateway Contribution. Each Plan Year an Employer may make an additional discretionary Employer
contribution (the “Gateway Contribution”) for each Participant who (1) is not a Highly Compensated Employee and (2) otherwise benefits under the Employer Plan during the Plan Year in order to satisfy the minimum allocation
gateway requirement described in Income Tax Regulations Section 1.401(a)(4)-8(b)(1)(vi). 
  

	 	(A)	The Gateway Contribution shall be allocated to such Participants without regard to the conditions set forth in Section 4(e) of the Adoption Agreement (Eligibility
for Employer Contributions). 

  

	 	(B)	For this purpose, a Participant will be considered to benefit (within the meaning of Income Tax Regulations Section 1.410(b)-3)) under the Employer Plan (within
the meaning of Income Tax Regulations Section 1.410(b)-7) if he or she receives an allocation of Employer contributions to his or her Employer Account (including forfeitures), or an allocation of any Qualified Nonelective Employer Contributions
(excluding Qualified Nonelective Employer Contributions used to satisfy the actual deferral percentage test or actual contribution percentage test) or Safe Harbor Nonelective Employer Contributions to his or her 401(k) Employer Account.

 2.    Allocation Method 

The Employer will determine the total amount of contributions for each Plan Year and either (a) allocate such total amount to Participant groups
(the “Participant Group Allocation Method”), or (b) allocate such total amount using age weighted allocation rates (the “Age Weighted Allocation Method”). Employer contributions will be allocated to each Participant.

 (a)    Participant Group Allocation Method. If the Employer elects the Participant Group Allocation Method below,
the total Employer contribution will be allocated to each Participant in an allocation group according to the ratio that such Participant’s Compensation bears to the total Compensation of all Participants in the allocation group. The maximum
allowable number of allocation groups is equal to the sum of the allowable number of allocation groups for Participants who are not Highly Compensated Employees (“NHCEs”) and the allowable number of allocation groups for Participants who
are Highly Compensated Employees (“HCEs”). The allowable number of allocation groups for HCEs is equal to the number of HCEs, limited to 25. The allowable number of allocation groups for NHCEs depends on the number of NHCEs, limited to 25,
as follows: 
  

 2 

Rev. Sept. 2007 

			
	 Number of NHCEs
	 	 Maximum Allowable Number of
NHCE Allocation Groups

	 1-2
	 	1
	 3-8
	 	2
	 9-11
	 	3
	 12-19
	 	4
	 20-29
	 	5
	 30 or more
	 	Number of NHCEs divided by 5
(rounded down to the nearest whole
number), but not more than 25

The sorting of NHCEs into a particular allocation group must reflect a reasonable classification of Participants and no Participant can be assigned to
more than one allocation group for a Plan Year. 
 The total Employer contribution will be allocated as follows: 

1. The total Employer contribution is allocated among the allocation groups in portions determined by the Employer. 

2. Within each allocation group, the allocated portion is allocated to each Participant in the ratio that such Participant’s
Compensation bears to the total Compensation of all Participants in the allocation group. 
 All Participants within the same allocation group
shall have the same allocation rate. For purposes of the Participant Group Allocation Method, allocation rate shall mean the amount of contributions allocated to a Participant for a Plan Year, expressed as a percentage of Compensation. 

 

	 	 ̈	Participant Group Allocation. Participants will be divided into one or more of the following allocation groups (specify groups by category of
Participant): 

  
  

Note: The specific categories of Participants must be such that resulting allocations are provided in a definite predetermined
formula that complies with Income Tax Regulations Section 1.401-1(b)(1)(ii). Standard interest rate and standard mortality table assumptions in accordance with Income Tax Regulations Section 1.401(a)(4)-12 must be used when testing the
Employer Plan for satisfaction of nondiscrimination requirements. In the case of Self-Employed Individuals, the requirements of Income Tax Regulations Section 1.401(k)-1(a)(6) continue to apply, and the allocation method should not be such that
a cash or deferred election is created for a Self-Employed Individual as a result of application of the allocation method. 

(b)        Age Weighted Allocation Method. If the Employer elects the Age Weighted Allocation Method
below, the total Employer contribution will be allocated to each Participant such that the equivalent benefit accrual rate for each Participant is identical. The equivalent benefit accrual rate is the annual annuity commencing at the
Participant’s testing age (the later of the Participant’s Normal Retirement Age and the Participant’s current age), expressed as a percentage of the Participant’s Compensation which is provided from the allocation of Employer
contributions and forfeitures for the Plan Year, using standardized actuarial assumptions that satisfy Income Tax Regulations Section 1.401(a)(4)-12. 
  

 3 

Rev. Sept. 2007 

	 	 ̈	Age Weighted Allocation. The following assumptions will be used to calculate the equivalent benefit accrual rate: 

 

	 	(A)	Pre-retirement
Mortality                                       
      

  

	 	(B)	Post-retirement
Mortality                                       
    

  

	 	(C)	Pre-retirement
Interest                                       
         

  

	 	(D)	Post-retirement
Interest                                       
       

 Note: Standard interest rate and standard mortality table
assumptions (or a table of age-weighted factors) in accordance with Income Tax Regulations Section 1.401(a)(4)-12 must be used when testing the Employer Plan for satisfaction of nondiscrimination requirements. 

(c)    Determination of Compensation. For purposes of allocating Employer contributions, a Participant’s Compensation for
the Plan Year during which he or she first becomes a Participant shall include only amounts earned since the Entry Date as of which he or she became a Participant, as provided in Section 2(11)(d) of the Plan, unless the Employer elects
otherwise below. 
  ̈        Full
Year Compensation. If this option is selected, notwithstanding Section 2(11)(d) of the Plan, a Participant’s Compensation shall include all compensation actually paid or made available to the Participant for the entire Plan Year
even though the Participant may not have been a Participant for the entire Plan Year. 
 SIGNATURE 

IN WITNESS WHEREOF, the Employer named below hereby adopts the Cross-Tested Profit Sharing Plan Supplement with respect to the Employer Plan named below,
effective as of                         , 20        , by causing this
Supplement to be executed as of the date set forth below. 
  

					
		 	  

		 	Signature
		
		 	By:                          
                                        

		
		 	Title:                          
                                     
		
		 	
Employer:                      
                                 

		
		 	
Employer Plan:                     
                          

		
		 	 Plan
Number:                                        
          

		
		 	Date:                          
                                     

  

 4 

Rev. Sept. 2007 

 SAFE HARBOR 401(k) PLAN SUPPLEMENT 

If the Employer elected in the Adoption Agreement that the Employer intended for the Employer Plan to be a Safe Harbor Plan, the Employer must complete
and comply with the terms of this Safe Harbor 401(k) Plan Supplement. 
  

	1.	SAFE HARBOR CONTRIBUTIONS. 

  

	 	(a)	 ̈    Actual Deferral Percentage Test. If the Employer makes a
Safe Harbor Matching Contribution or a Safe Harbor Nonelective Employer Contribution and provides to each Participant a comprehensive notice of the Participant’s rights and obligations under the Employer Plan, written in a manner calculated to
be understood by the average Participant at least 30 days, but not more than 90 days, before the beginning of the Plan Year (or, in the case of an Eligible Employee who becomes a Participant during the Plan Year, by the day on which such Eligible
Employee becomes a Participant, but not more than 90 days prior) and allows Participants to make or modify their elections to make Elective Contributions or Post-Tax Employee Contributions during the 30-day period immediately following receipt of
such notice, then the Employer Plan shall be deemed to have satisfied the actual deferral percentage test described in Section 4.2(e)(1) of the Plan. At the election of the Employer, Safe Harbor Matching Contributions and Safe Harbor
Nonelective Employer Contributions may be made with respect to the Plan Year as a whole or separately with respect to one or more specified payroll periods in accordance with applicable requirements. If this option is selected, the Employer shall
make a Safe Harbor Contribution in accordance with the requirements set forth in the Adoption Agreement for the Plan Year on behalf of each eligible Participant for purposes of deemed satisfaction of the actual deferral percentage test as follows
(check one): 

  

	 	(1)	 ̈        Basic Safe Harbor Matching Contributions.
The Employer shall make a basic Safe Harbor Matching Contribution equal to 100% of a Participant’s Elective Contributions not in excess of 3% of a Participant’s Compensation for the Plan Year and 50% of a Participant’s
Elective Contributions over 3% but not in excess of 5% of a Participant’s Compensation for the Plan Year.  

Note: Notwithstanding any provision of the Plan to the contrary, a basic Safe Harbor Matching Contribution shall be made with
respect to Catch-Up Contributions in addition to Elective Contributions to the extent required by Income Tax Regulations. 
  

	 	(2)	 ̈    Enhanced Safe Harbor Matching Contributions. The Employer shall
make an enhanced Safe Harbor Matching Contribution equal to: 

  

	 	(A)	            % of a Participant’s Elective Contributions not in excess of
            % of a Participant’s Compensation for the Plan Year; and 

  

	 	(B)	            % of a Participant’s Elective Contributions over
            % but not in excess of             % or $
            of a Participant’s Compensation for the Plan Year. 

Note: Enhanced Safe Harbor Matching Contributions must in the aggregate at least equal the aggregate amount of basic Safe Harbor
Matching Contributions 
  

 Rev. Sept. 2007 

 
and must not be made in excess of 6% of a Participant’s Compensation. Notwithstanding any provision of the Plan to the contrary, an enhanced Safe Harbor Matching Contribution shall be made
with respect to Catch-Up Contributions in addition to Elective Contributions to the extent required by Income Tax Regulations. 
  

	 	(3)	 ̈        Safe Harbor Nonelective Employer
Contribution. The Employer shall make a Safe Harbor Nonelective Employer Contribution equal to             % (not less than 3%) of a Participant’s Compensation.

  

	 	(b)	 ̈        Actual Contribution Percentage Test. If
this option is selected, the Employer Plan shall be deemed to satisfy the actual contribution percentage test if the Employer Plan is deemed to satisfy the actual deferral percentage test and Matching Contributions are made on behalf of Participants
for the Plan Year that (i) are not made with respect to Elective Contributions and Post-Tax Employee Contributions in excess of 6% of a Participant’s Compensation, (ii) are not made for any Participant who is a Highly Compensated
Employee at any rate of Elective Contributions or Post-Tax Employee Contributions at a rate greater than that for any Participant who is a Non-Highly Compensated Employee, (iii) are not made in a manner which provides a higher rate of match as
a Participant’s rate of Elective Contributions or Post-Tax Employee Contributions increases and (iv) if discretionary, are not made on behalf of any Participant for a Plan Year in excess of 4% of such Participant’s Compensation.

 Note: If an Employer Plan permits Post-Tax Employee Contributions, notwithstanding the Employer’s
election above, the actual contribution percentage test described in Section 4.2(e)(2) of the Plan shall be applied to such Post-Tax Employee Contributions. 

2.    ELIGIBILITY FOR SAFE HARBOR CONTRIBUTIONS. Participants shall be eligible to receive Safe Harbor Contributions as
follows: 
 (a)    Eligibility for Safe Harbor Contributions. All Participants shall be
entitled to receive an allocation of Safe Harbor Contributions for a Plan Year unless the Employer elects otherwise below. 
  

	 	(1)	 ̈        Non-Highly Compensated Requirement. If this
option is elected, only Participants who are Non-Highly Compensated Employees shall receive an allocation of Safe Harbor Contributions. 

3.    SAFE HARBOR CONTRIBUTIONS UNDER OTHER QUALIFIED PLANS. If the Employer maintains another Qualified Defined
Contribution Plan(s), the Safe Harbor Contribution shall be made to the Employer Plan that includes the cash or deferred arrangement under section 401(k) of the Internal Revenue Code unless the Employer elects otherwise below. 

 

	 	(a)	  ̈        If this option is selected, the Employer
elects that the Safe Harbor Contribution shall not be made to the Employer Plan that includes the cash or deferred arrangement under section 401(k) of the Internal Revenue Code and that the Safe Harbor

  

 2 

Rev. Sept. 2007 

 
Contribution shall be made to
                                         
                            (enter name of other Qualified Defined Contribution Plan). 

Note: This option (a) may be elected only by an Employer who adopts a nonstandardized form of the Profit Sharing Plan or by
an Employer who adopts a standardized form of the Profit Sharing Plan in combination with a standardized form of the Defined Contribution Pension Plan as paired plans and elects such Defined Contribution Pension Plan as the other Qualified Defined
Contribution Plan. 
 Note: Safe Harbor Contributions can be made to another Qualified Defined Contribution Plan only if
such other Qualified Defined Contribution Plan contains identical participation requirements, entry dates and Plan Years as the Employer Plan that includes the cash or deferred arrangement under section 401(k) of the Internal Revenue Code.

 Note: If, during a Plan Year and in accordance with Income Tax Regulations, an Employer wishes to amend (i) an Employer Plan to
become a Safe Harbor Plan or (ii) an Employer Plan to suspend Safe Harbor Matching Contributions under a Safe Harbor Plan, an Employer may so amend the Plan by completing a new Adoption Agreement with the applicable changes. 

4. SIGNATURE 
 IN WITNESS
WHEREOF, the Employer named below hereby adopts the Safe Harbor 401(k) Plan Supplement with respect to the Employer Plan named below, effective as of
                , 20    , by causing this Supplement to be executed as of the date set forth below. 

 

					
		 	  

		 	Signature
		
		 	By:                          
                                        

		
		 	Title:                          
                                     
		
		 	
Employer:                      
                                 

		
		 	
Employer Plan:                     
                          

		
		 	 Plan
Number:                                        
          

		
		 	Date:                          
                                     

  

 3 

Rev. Sept. 2007Retirement Plan

 Exhibit 10.3.3 

AMENDMENT NUMBER THREE 

TO THE 2008 RESTATEMENT OF THE 

AMERICAN BAR ASSOCIATION MEMBERS RETIREMENT PLAN 

(Basic Plan Document No. 01) 

WHEREAS, ABA Retirement Funds (“ABA RF”) (formerly referred to as “ABA/RF”) sponsors the American Bar
Association Members Retirement Plan (the “Plan”), a master plan for adoption by Employers who desire to establish or continue tax-qualified retirement plans for themselves and their eligible employees; 

WHEREAS, pursuant to Section 13.1(b) of the Plan, ABA RF has the right to amend the Plan in whole or in part at any time; and

 WHEREAS, ABA RF desires to amend the Plan (i) to reflect the change in trustee of the plan trust from State
Street Bank and Trust Company to The Northern Trust Company and (ii) in certain other respects. 
 NOW, THEREFORE, BE IT
RESOLVED, that, pursuant to the power of amendment contained in Section 13.1(b) of the Plan, the Plan is hereby amended, effective as of July 1, 2010, except as otherwise provided, as follows: 

1. REFERENCE TO PLAN SPONSOR. The Plan is hereby amended by changing the reference to the Plan sponsor, the ABA Retirement Funds, from
“ABA\RF” to “ABA RF,” wherever such reference appears therein. 
 2. DEFINITION OF COLLECTIVE TRUST.
Section 2(10) of the Plan is hereby restated in its entirety to read as follows: 
 (10) Collective Trust. The
American Bar Association Members/Northern Trust Collective Trust (formerly known as the American Bar Association Members/State Street Collective Trust), a group trust established under a declaration of trust dated as of August 8, 1991, as
amended and in effect from time to time. 
 3. DEFINITION OF STATE STREET. Section 2(70) of the Plan is hereby amended by
adding the following sentence at the end thereof: 
 State Street was Trustee of the Trust from January 1, 1992 through
June 30, 2010. 
 4. DEFINITION OF TRUSTEE. Section 2(73) of the Plan is hereby restated in its entirety to read as
follows: 
 (73) Trustee. The trustee of the Trust and any successor trustee or trustees. 

 5. USE OF TERM “TRUSTEE”. The first sentence of Section 2(7), the second
sentence of Section 5.1(c), the second sentence of the first paragraph of Section 7.1, the third sentence of Section 7.1(k), the sixth sentence of Section 7.2(c) and the third sentence of the first paragraph of
Section 7.3(d) of the Plan are hereby amended by substituting the words “the Trustee” for the words “State Street” where such words appear therein. 

6. CATCH-UP CONTRIBUTIONS. Effective as of January 1, 2002, the first sentence of Section 4.2(c) of the Plan is hereby amended by
substituting the words “current taxable year” for the words “current Plan Year” where such words appear therein. 

IN WITNESS WHEREOF, ABA RF has caused this instrument to be executed by a duly authorized officer this
30th day of June, 2010. 

 

			
	ABA RETIREMENT FUNDS
		
	By:	 	 /s/ Diane J. Fuchs

		
	Its:	 	 President

 

 2

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00175-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00175-of-00352.parquet"}]]