Document:

EX-10.7

	
	  

Exhibit 10.7              

 
 FIFTH THIRD BANCORP

 
 401(k) SAVINGS PLAN

 
 as amended and restated effective as of January 1,
2015
  
  
  

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

as amended and restated effective 

as of January 1, 2015 

Table of Contents 

Articles 
  

	1.	 Introduction and Purpose 

  

	2.	 Definitions 

  

	3.	 Eligibility and Participation 

  

	4.	 Contributions and Their Allocation 

  

	5.	 Limitations on Annual Additions 

  

	6.	 Vesting and Forfeitures 

  

	7.	 Investment of Accounts 

  

	8.	 Withdrawals and Distributions 

  

	9.	 Form of Payment to Participants 

  

	10.	 Death Benefits 

  

	11.	 Administration 

  

	12.	 Amendment and Termination 

  

	13.	 Top-Heavy Rules 

  

	14.	 Miscellaneous 

 ARTICLE 1 

INTRODUCTION AND PURPOSE 

1.1        Amendment and Restatement.    Fifth Third Bank hereby amends and
restates the Fifth Third Bancorp 401(k) Savings Plan (formerly known before this amendment and restatement as The Fifth Third Bancorp Master Profit Sharing Plan) in its entirety, effective as of January 1, 2015; provided however, such other
effective dates as are specified in the Plan for other particular provisions shall be applicable. 

1.2        Purposes of the Plan.    The purposes of the Plan are to provide
retirement and other benefits for Participants and their respective beneficiaries. Except as otherwise provided by Section 4.9, the assets of the Plan shall be held for the exclusive purpose of providing benefits to Participants and their
beneficiaries and defraying reasonable expenses of administering the Plan, and it shall be impossible for any part of the assets or income of the Plan to be used for, or diverted to, purposes other than such exclusive purposes. In accordance with
section 401(a)(27) of the Code, the Plan is hereby designated as a profit sharing plan except with respect to the Fifth Third Stock Fund (as described in Section 7.3), which shall constitute a stock bonus plan and an employee stock ownership
plan as defined in section 4975(e)(7) of the Code, designed to invest primarily in qualifying employer securities. 

  
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 ARTICLE 2 

DEFINITIONS 

As used in the Plan, the following terms, when capitalized, shall have the following meanings, except when otherwise indicated
by the context: 
 2.1        “Account” means, with respect to a Participant, his
allocable share of the Plan Assets. A Participant’s Account under the Plan may include one or more of the following subaccounts: 
  

	 	(a)	 After-Tax Account; 

  

	 	(b)	 First Charter Employer Contribution Account; 

  

	 	(c)	 FNB Employer Contribution Account; 

  

	 	(d)	 Ohio Company SIP Matching Contribution Account; 

  

	 	(e)	 Old Kent After-Tax Account; 

  

	 	(f)	 Old Kent Matching Account; 

  

	 	(g)	 Old Kent Pre-Tax Account; 

  

	 	(h)	 Old Kent Rollover/Transfer Account; 

  

	 	(i)	 Post-2014 Employer Matching Account; 

  

	 	(j)	 Post-2006 Profit Sharing Account; 

  

	 	(k)	 Pre-2004 Employer Contribution Account; 

  

	 	(l)	 Pre-2015 Employer Matching Account; 

  

	 	(m)	 Prior Plan Employer Contribution Account; 

  

	 	(n)	 Qualified Non-Elective Contribution Account; 

  

	 	(o)	 Rollover Account which may include one or both of the following subaccounts: 

 

	 	(1)	 Traditional Rollover Account; and 

  

	 	(2)	 Roth Rollover Account; 

(p)          Section 401(k) Salary Deferral Account which may include
one or both of the following subaccounts: 
  

	 	(1)	 Pre-Tax 401(k) Account; and 

  

	 	(2)	 Roth 401(k) Account; 

(q)          2004-2006 Profit Sharing Account. 

  
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 A Participant’s Account also may include applicable subaccounts as specified under an
Appendix to the Plan. A Participant’s account, if any, under a Predecessor Plan which merges into, or makes transfers to, this Plan, shall be allocated to the appropriate subaccounts as determined by the Administrator. The establishment and
maintenance of separate Accounts under the Plan is for accounting purposes, and a segregation and separate investment of each Account shall not be required. 

2.2        “Accounting Date” means the last day of each June, September, December and March;
provided, however, if such last day falls on a Saturday, Sunday, or holiday, then the preceding business day shall be the Accounting Date. 

2.3        (a)        “Actual Contribution
Percentage” for a group of Participants in Component Plan A (as described in Section 4.7) for a Plan Year is the average of the ratios, calculated separately for each such Employee in such group, of: 

(1)        the amount of the Employer match contributed to the Plan for such Plan
Year under Section 4.5 on behalf of each such Employee, to 
 (2)        the
Employee’s Annual Compensation for such Plan Year. 
 (b)        For purposes
of computing the separate ratio under (a) above for any Highly Compensated Employee, all plans described in section 401(a) of the Code or arrangements described in section 401(k) of the Code of the Employer (and other employers taken into
account under section 414 of the Code) in which such Highly Compensated Employee is a participant, shall be treated as one such plan or arrangement and all matching contributions and employee contributions for any such Highly Compensated Employee
under such arrangements for the Plan Year being tested shall be aggregated. 

(c)        if the Plan satisfies the requirements of section 401(m), 401(a)(4) or
410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy such requirements only if aggregated with this Plan, then such other plans shall be aggregated with this Plan for purposes of computing the
Actual Contribution Percentages and for determining whether the nondiscrimination rules of Section 4.7 are satisfied. If such aggregation applies, the other plans must use a testing method consistent with this Plan. 

2.4        (a)        “Actual Deferral Percentage”
for a group of Participants in Component Plan A (as described in Section 4.3) for a Plan Year is the average of the ratios, calculated separately for each such Employee in such group, of: 

(1)        the compensation reduction contributions on behalf of each such Employee
for such Plan Year under Section 4.1(a)(1), to 
 (2)        the
Employee’s Annual Compensation for such Plan Year. 

  
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 (b)        For purposes of computing the
separate ratio under (a) above for any Highly Compensated Employee, all cash or deferred arrangements under section 401(k) of the Code of the Employer (and other employers taken into account under section 414 of the Code) in which such Highly
Compensated Employee is a participant, shall be treated as one cash or deferred arrangement under section 401(k) of the Code and all elective contributions for any such Highly Compensated Employees under such arrangements for the Plan Year being
tested shall be aggregated. 
 (c)        If the Plan satisfies the requirements of
section 401(k), 401(a)(4) or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy such requirements only if aggregated with this Plan, then such other plans shall be aggregated with this Plan for
purposes of computing the Actual Deferral Percentages and for determining whether the nondiscrimination rules of Section 4.3(b) are satisfied. If such aggregation applies, the other plans must use a testing method consistent with this Plan.

 2.5        “Administrator” or “Plan Administrator” means the Fifth Third Bank
Pension, Profit Sharing and Medical Plan Committee. Members of said Committee shall be appointed by, and serve at the pleasure of, the President and Chief Executive Officer of Fifth Third Bank. A reference to the Plan Administrator includes, where
applicable, its delegate. 
 2.6        “Affiliate” means each of the following for such
period of time as is applicable under section 414 of the Code: 
 (a)        a
corporation which, together with the Employer, is a member of a controlled group of corporations within the meaning of section 414(b) of the Code (as modified by section 415(h) thereof for the purposes of Article 5) and the applicable regulations
thereunder; 
 (b)        a trade or business (whether or not incorporated) with
which the Employer is under common control within the meaning of section 414(c) of the Code (as modified by section 415(h) thereof for the purposes of Article 5) and the applicable regulations thereunder; 

(c)        an organization which, together with the Employer, is a member of an
affiliated service group (as defined in section 414(m) of the Code); and 

(d)        any other entity required to be aggregated with the Employer under section
414(o) of the Code. 
 2.7        “After-Tax Account” means the separate portion of a
Participant’s Account which reflects the Participant’s nondeductible voluntary contributions under Section 4.6 or transferred or merged into this Plan from a Predecessor Plan (other than the Old Kent Thrift Plan), as adjusted in
accordance with Article 7. 
 2.8        “Annual Compensation” means the remuneration
(before reduction for withheld amounts) an Employee receives, or would have received but for compensation reduction pursuant to Section 4.1, pursuant to The Fifth Third Bank 125 Plan or pursuant to a Code section 132(f)(4) qualified
transportation arrangement, from an Employer during a Plan Year, from and after becoming a Participant, in the form of base wages or salary, overtime, variable compensation, and similar compensation, but excluding payments made pursuant to
product-focused incentive 

  
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plans, tuition refund reimbursements, wellness rewards and similar payments and benefits. Other performance-based additional cash compensation incentives associated with the primary duties of the
Employee’s position shall be included in Annual Compensation. Performance-based additional cash compensation incentives not associated with the primary duties of the Employee’s position shall not be included in Annual Compensation. 

Solely for purposes of determining the Actual Deferral Percentage and the Actual Contribution Percentage, the Administrator, in its
discretion, may use the definition of “Annual Compensation” set forth in the above paragraph, or the following definition. If the Administrator so determines, “Annual Compensation” for purposes of determining the Actual Deferral
Percentage and the Actual Contribution Percentage shall mean the total wages as defined in section 3401 of the Code and all other payments of compensation by the Employer (in the course of its trade or business) for which the Employer is required to
furnish the Employee a written statement under sections 6041(d), 6051(a)(3) and 6052 of the Code determined without regard to any rules that limit the remuneration included in wages based on the nature or location of the employment or the services
performed (such as the exception for agricultural labor in section 3401(a)(2) of the Code) which is paid by the Employer to an Employee during a Plan Year including amounts that otherwise would have been included within this definition but for
section 402(a)(8) of the Code (relating to a salary reduction election under section 401(k) of the Code), section 125 of the Code (relating to the cafeteria or flexible benefit plans), section 132(f)(4), section 402(h) of the Code
(relating to SEPs), section 403(b) of the Code (relating to certain tax deferred annuities), section 457(b) of the Code (relating to deferred compensation plans of state and local governments and tax-exempt organizations), section 414(h)(2) of the
Code (relating to certain picked-up employee contributions). 
 For any Plan Year, only the first $265,000 (as adjusted by the Secretary of
Treasury in accordance with section 401(a)(17) of the Code) of a Participant’s Annual Compensation shall be taken into account. 

2.9        “Beneficiary” means the person or persons entitled to receive the distributions,
if any, payable under the Plan upon or after a Participant’s death, as such Participant’s Beneficiary. Each Participant may designate a Beneficiary by filing the proper form with the Administrator. A Participant may designate one or more
contingent Beneficiaries to receive any distributions after the death of a prior Beneficiary. A designation shall be effective upon said filing, provided that it is so filed during such Participant’s lifetime, and may be changed from time to
time by the Participant; provided however, if a Participant has at least one Hour of Service or at least one hour of paid leave from the Employer (or any other employer for whom service is treated as service for the Employer) on or after
August 23, 1984 and is survived by a Surviving Spouse, then such spouse shall be his Beneficiary unless the designation of another Beneficiary is consented to by such spouse in a written consent which acknowledges the effect of such
designation, acknowledges the specific Beneficiary or Beneficiaries, and is witnessed by a Plan representative or a notary public. 
 If
there is no designated Beneficiary to receive any amount that becomes payable to a Beneficiary, then such amount shall be paid to the person or persons in the first surviving class of the following classes of successive preference beneficiaries, and
the members thereof shall receive equal shares of any distribution payable: 
 Class
1.        the Participant’s Surviving Spouse; 

  
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 Class 2.        the Participant’s
surviving children or issue of deceased children, per stirpes; 
 Class
3.        the Participant’s surviving parents; 
 Class
4.        the Participant’s surviving brothers and sisters; and 
 Class
5.        the Participant’s executor or administrator. 

2.10     “Break in Service” means: 

(a)        before January 1, 1985, a Severance of at least 12 consecutive months;
and 
 (b)        after December 31, 1984, a Severance of at least 72
consecutive months; provided however, if as December 31, 1984, service was not required to be taken into account under the provisions of section 410(a) or 411(a) of the Code, then this Subsection (b) shall not cause such service to be
taken into account. 
 2.11     “Code” means the Internal Revenue Code of 1986, as amended at the
particular time applicable. A reference to a section of the Code shall include said section and any comparable section or sections of any future legislation that amends, supplements or supersedes said section. 

2.12     “Deferrable Compensation” means, for Plan Years before 2015, Annual Compensation other than
variable compensation. For Plan Years 2015 and later, Deferrable Compensation means Annual Compensation. 
 For any Plan Year, only the
first $265,000 as adjusted by the Secretary of Treasury in accordance with section 401(a)(17) of the Code) of a Participant’s Deferrable Compensation shall be taken into account. This $265,000 (as adjusted) limit may be applied in any
reasonable manner determined by the Administrator or its delegate in its sole and absolute discretion. 

2.13     “Disability” means an incapacity caused by bodily injury or disease which prevents an Employee
from performing his regular duties, based upon medical evidence satisfactory to the Administrator. 

2.14     “Early Retirement Age” means age 55 and at least 5 Vesting Years. 

2.15     “Effective Date” means January 1, 2015. 

2.16     “Eligible Participant” means a Participant, described in Section 4.2(c), who is qualified to
receive an allocation of the Employer contribution under Section 4.2 for a Plan Year. As provided in an applicable Appendix, certain individuals may be excluded from the term “Eligible Participant.” 

2.17     “Eligibility Service” means an individual’s Service. 

  
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 2.18     “Eligibility Year” means 365 days of Eligibility
Service (whether or not continuous). 
 2.19     “Employee” means an individual who is employed by an
Employer and who is considered by the Employer in its sole and absolute discretion to be an Employee for purposes of the Plan. An individual who performs services for the Employer as an independent contractor, leased employee, employee of a
temporary agency or in any other capacity other than as an employee of an Employer shall not be considered an Employee for purposes of the Plan. A determination that an individual is an employee of the Employer for other purposes such as employment
tax purposes, shall have no bearing whatsoever on the determination of whether the individual is an Employee under the Plan if the Employer does not consider the individual to be its Employee for purposes of the Plan. As provided in an applicable
Appendix, certain individuals may be excluded from the term “Employee.” 
 2.20     “Employer”
means Fifth Third Bank and each other subsidiary (direct or indirect) of Fifth Third Bancorp except for any such subsidiary excluded under the terms of the Plan (including an Appendix). An entity shall not be considered an Employer either before or
after the time it is a subsidiary (direct or indirect) of Fifth Third Bancorp. 
 2.21     “Employment
Commencement Date” means, with respect to an individual, the date on which he first performs an Hour of Service. 

2.22     “ERISA” means the Employee Retirement Income Security Act of 1974, as amended, at the particular
time applicable. A reference to a section of ERISA shall include said section and any comparable section or sections of any future legislation that amends, supplements or supersedes said section. 

2.23     “First Charter Employer Contribution Account” means the separate portion of the Account of a
Participant who was a participant in the First Charter Corporation Retirement Savings Plan which is attributable to his “First Charter Matching Account” and his “First Charter Discretionary Contribution Account” under that plan,
which merged into this Plan, as adjusted in accordance with Article 7. 
 2.24     “Five-Percent Owner”
means any person who owns (or is considered as owning within the meaning of sections 318 and 416 of the Code) more than 5 percent of the outstanding stock of the Employer or stock possessing more than 5 percent of the total combined voting power of
all stock of the Employer. 
 2.25     “FNB Employer Contribution Account” means the separate portion of
the Account of a Participant who was a participant in the First National Bankshares of Florida, Inc. Salary Savings Plan which is attributable to “Additional Contributions” under that plan and “Matching Contributions” made before
January 1, 2004 under that plan, which merged into this Plan, all as adjusted in accordance with Article 7. 

2.26     (a)        “Highly Compensated Employee” with respect to a
Plan Year means, as determined under section 414(q) of the Code and the Treasury Regulations thereunder, an individual who, at any time during the Plan Year is an Employee, and who: 

(1)        during the Plan Year or the preceding twelve month period, was at any time
a Five-Percent Owner; or 
 (2)        received Section 415 Compensation from
the Employer in excess of $120,000 (as adjusted pursuant to section 414(q)(1) of the Code) during the twelve month period preceding the Plan Year. 

  
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 (b)        The determination of Highly
Compensated Employees shall be made in accordance with the following: 

(1)        For purposes of determining the number of Employees under (a)(2), the
Employees described in section 414(q)(5) of the Code shall be disregarded. 

(2)        The Employer shall be treated as including any other entities required to
be aggregated under section 414 of the Code. 
 2.27     “Hour of Service” means an hour for which an
individual is paid, or entitled to payment, for work for the Employer or an Affiliate. 
 2.28     “Military
Service” means, with respect to a person employed immediately prior thereto by the Employer, the period of time that he spends in the Armed Forces of the United States, or its equivalent recognized pursuant to federal law, provided he returns
to the service of the Employer within such period, if any, as is then provided by law for the protection of his re-employment rights, and provided he has not been employed elsewhere before returning to work for the Employer. 

2.29     “Non-highly Compensated Employee” means an individual who is not a Highly Compensated Employee and
who, at any time during the Plan Year, is an Employee. 
 2.30     “Normal Retirement Age” means the date
on which a Participant has both reached age 65 and completed 5 Vesting Years; provided, however, a Participant’s Normal Retirement Age shall in no event be later than the later of the time a Participant attains age 65 or the 5th anniversary of the time the Participant commenced participation in the Plan (or any Predecessor Plan). 

2.31     “Ohio Company SIP Matching Contribution Account” means the separate portion of the Account of a
Participant who was a participant in the Ohio Company Salary Investment Plan which is attributable to “Matching Contributions” under that Plan, which merged into this Plan, as adjusted in accordance with Article 7. 

2.32     “Old Kent After-Tax Account” means the separate portion of the Account of a Participant who was a
participant in the Old Kent Thrift Plan which is attributable to his “Regular Account” under the Old Kent Thrift Plan, which merged into this Plan, as adjusted in accordance with Article 7. 

2.33     “Old Kent Matching Account” means the separate portion of the Account of a Participant who was a
participant in the Old Kent Thrift Plan which is attributable to his “Matching Account” under the Old Kent Thrift Plan, which merged into this Plan, as adjusted in accordance with Article 7. 

  
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 2.34     “Old Kent Pre-Tax Account” means the separate portion
of the Account of a Participant who was a participant in the Old Kent Thrift Plan which is attributable to his “Thrift Plus Account” under the Old Kent Thrift Plan, which merged into this Plan, as adjusted in accordance with Article 7.

 2.35     “Old Kent Rollover/Transfer Account” means the separate portion of the Account of a
Participant who was a participant in the Old Kent Thrift Plan which is attributable to his “Rollover/Transfer Account” under the Old Kent Thrift Plan, which merged into this Plan, as adjusted in accordance with Article 7. 

2.36     “Old Plan” means The Fifth Third Bancorp Master Profit Sharing Plan (now known as the Fifth Third
Bancorp 401(k) Savings Plan) as it existed prior to the Effective Date. 
 2.37     “Participant” means
an Employee who satisfies the eligibility requirements of Article 3 and also means a former Employee who has an Account under the Plan. To the extent provided in an applicable Appendix, the term also includes an individual with an Account under the
Plan by reason of a plan merger or transfer identified in such Appendix. As provided in an applicable Appendix, certain individuals may be excluded from the term “Participant.” 

2.38     “Plan” means the Fifth Third Bancorp 401(k) Savings Plan (fka The Fifth Third Bancorp Master
Profit Sharing Plan) as set forth in this document, including all Appendices, and, if amended at any time, then as so amended. 

2.39     “Plan Assets” means the assets of the Plan at the particular time applicable. 

2.40     “Plan Year” means the calendar year. 

2.41     “Post-2014 Employer Matching Account” means the separate portion of each Participant’s
Account which reflects the Employer’s contributions under Section 4.5 (and the forfeitures allocated thereto), as adjusted in accordance with Article 7. 

2.42     “Post-2006 Profit Sharing Account” means the separate portion of a Participant’s Account
which reflects the Employer’s contributions under Section 4.2 (and forfeitures allocated thereto) for Plan Years beginning after December 31, 2006, as adjusted in accordance with Article 7. 

2.43      “Predecessor Plan” means a plan identified as such in an Appendix to this Plan. 

2.44     “Pre-Tax 401(k) Account” means the separate portion of a Participant’s Section 401(k)
Salary Deferral Account which reflects all amounts credited thereto except for designated Roth contributions under Section 4.1(a)(3) (and earnings on such designated Roth contributions), as adjusted in accordance with Article 7. 

2.45     “Pre-2004 Employer Contribution Account” means the separate portion of a Participant’s
Account which reflects the Employer’s contributions of “Profit Sharing Allocations” for Plan Years after 1996 and before 2004 under the Old Plan, and the Employer’s matching contributions under Section 4.4 for Plan Years
beginning before January 1, 2004, as adjusted in accordance with Article 7. 

  
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 2.46     “Pre-2015 Employer Matching Account” means the
separate portion of each Participant’s Account which reflects the Employer’s contributions under Section 4.4 (and the forfeitures allocated thereto), for Plan Years beginning after December 31, 2003 and before January 1,
2015, as adjusted in accordance with Article 7. 
 2.47     “Prior Plan Employer Contribution Account”
means the separate portion of a Participant’s Account which reflects: (a) the Employer’s contributions for Plan Years before 1997 of that portion of each Participant’s “Profit Sharing Allocation” which exceeded his
“Elective Percentage” (as those terms were defined in the Old Plan) and forfeitures allocated thereto; and (b) for a Participant who was a participant in a Predecessor Plan, amounts which transferred or merged into this subaccount
from a Predecessor Plan; all as adjusted in accordance with Article 7. 
 2.48     “Qualified Non-Elective
Contribution Account” means the separate portion of a Participant’s Account which reflects: (a) qualified nonelective contributions made under the applicable terms of the Old Plan (which were taken into account in actual deferral
percentage or actual contribution percentage testing under the Old Plan); and (b) for a Participant who was a participant in the First Charter Corporation Retirement Savings Plan, amounts attributable to his “Bank Savings Subaccount”
under that plan, which merged into this Plan; all as adjusted in accordance with Article 7. 

2.49     “Reemployment Commencement Date” means the first day, after a Severance, on which an individual
performs an Hour of Service. 
 2.50     “Rollover Account” means the separate portion of a
Participant’s Account which reflects his rollover contributions under Section 4.10, and any rollover contributions transferred or merged into this Plan from a Predecessor Plan (other than the Old Kent Thrift Plan), as adjusted in
accordance with Article 7. In order to separately account for any designated Roth contributions (including any earnings on such contributions) accepted in a rollover contribution, a Participant’s Rollover Account may include the following
subaccounts: 
 (a)        Traditional Rollover Account; and 

(b)        Roth Rollover Account. 

2.51     “Roth 401(k) Account” means the separate portion of a Participant’s Section 401(k)
Salary Deferral Account which reflects designated Roth contributions credited thereto under Section 4.1(a)(3), as adjusted in accordance with Article 7. 

2.52     “Roth Rollover Account” means the separate portion of a Participant’s Rollover Account which
reflects designated Roth contributions (including earnings on such contributions) accepted in a rollover contribution under Section 4.10(b), as adjusted in accordance with Article 7. 

2.53     “Section 401(k) Salary Deferral Account” means the separate portion of a Participant’s
Account which reflects: (a) contributions on behalf of such Participant under Section 4.1; (b) contributions of the “Elective Percentage” of his “Profit Sharing Allocation” (as those terms were defined in the Old
Plan) for Plan Years before 1997; and (c) any section 401(k) elective deferrals transferred or merged into this Plan from a Predecessor Plan (other than the Old Kent Thrift 

  
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Plan); all as adjusted in accordance with Article 7. In order to separately account for any designated Roth contributions under Section 4.1(a)(3), a Participant’s Section 401(k)
Salary Deferral Account may include the following subaccounts: 
 (a)        Pre-Tax
401(k) Account; and 
 (b)        Roth 401(k) Account. 

2.54      (a)        “Service” means the sum of the following
periods (whether or not continuous), provided that no period of time shall be counted more than once: 

(1)        each period beginning on an individual’s Employment Commencement Date
or Reemployment Commencement Date and ending with his next Severance; 

(2)        any separation from the service of the Employer of 12 months or less; 

(3)        Military Service; 

(4)        service taken into account for a particular Participant under a
Predecessor Plan. Except as otherwise provided in an Appendix, the following transition rules shall apply with respect to any Participant who has been covered under a Predecessor Plan under which service has been computed on the basis of hours of
service during 12-month computation periods. Such an individual shall receive credit for a period of service consisting of: 

(A)       the number of years of service credited to him before the computation period
(determined under the Predecessor Plan) in which the Plan is adopted, plus 

(B)       the greater of 

(i)        the period of service that would be credited to him under the elapsed time
method under (a) above for his service during the entire computation period in which the adoption occurs or 

(ii)       service taken into account under the computation periods method as of the date
of the adoption. 
 In addition, the individual shall receive credit for service subsequent to the adoption commencing on the day after the
last day of the vesting computation period in which the adoption occurs. 

(5)        as provided in an applicable Appendix, service (not otherwise taken into
account under a Predecessor Plan) for a predecessor employer named in such Appendix, taken into account as provided in such Appendix. 

(b)        Anything in the Plan to the contrary notwithstanding, in determining an
Employee’s Service, he shall be entitled to such credit, if any, as is required by federal law. 

  
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 2.55     “Severance” means, an absence from the employment of
the Employer and all Affiliates, beginning on the earliest of death, quit, discharge, retirement or the first anniversary of any other absence (with or without pay). 

2.56     “Surviving Spouse” means a Participant’s surviving spouse except to the extent that a former
spouse is treated as such, for purposes of the Plan, under a qualified domestic relations order as described in section 414(p) of the Code. 

2.57     “2004-2006 Profit Sharing Account” means the separate portion of a Participant’s Account
which reflects the Employer’s contributions under Section 4.2 (and forfeitures allocated thereto) for Plan Years beginning after December 31, 2003 and before January 1, 2007, as adjusted in accordance with Article 7. 

2.58     “Traditional Rollover Account” means the separate portion of a Participant’s Rollover Account
which reflects amounts accepted in a rollover contribution under Section 4.10(a) (and which are not attributable to designated Roth contributions), as adjusted in accordance with Article 7. 

2.59     “Trustee” means JPMorgan Chase Bank, National Association (effective September 13, 2010) and
its successors and assigns in trust. 
 2.60     “Vesting Service” means an individual’s Service.

 2.61     “Vesting Years” mean the number of whole years of a Participant’s Vesting Service,
whether or not such Vesting Service was completed continuously. Nonsuccessive periods of Vesting Service (whether or not consecutive) shall be aggregated on the basis that 365 days of Vesting Service equal a whole Vesting Year. 

  
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 ARTICLE 3 

ELIGIBILITY AND PARTICIPATION 

3.1        Eligibility and Participation. 

(a)        For Profit Sharing Contributions and
Rollovers.   Each Employee shall become a Participant as of the date on which he has credit for at least one Hour of Service. 

(b)        For 401(k) Contributions.    Notwithstanding
(a) above, an Employee shall be eligible to make 401(k) contributions under Section 4.1 only on and after the first pay date following his completion of 30 days of Eligibility Service. If an Employee terminates employment after completing
30 days of Eligibility Service and is later re-employed as an Employee, he shall be eligible for such contributions beginning with the first pay date after such re-employment provided he still has credit for 30 days of Eligibility Service. 

(c)        Safe Harbor Matching
Contributions.    Notwithstanding (a) or (b) above, an Employee shall be eligible to receive post-2014 Employer matching contributions under Section 4.5 as follows: 

(1)        For Employees with an Employment Commencement Date or Reemployment
Commencement Date on or after January 1, 2015, only beginning with the pay period in which falls his completion of 180 days of Eligibility Service. If an Employee terminates employment after completing 180 days of Eligibility Service and is
later re-employed as an Employee, he shall be eligible for such contributions immediately provided he still has credit for 180 days of Eligibility Service. 

(2)        For Employees with an Employment Commencement Date or Reemployment
Commencement Date before January 1, 2015 and whose employment with an Employer continues uninterrupted from such date through January 1, 2015, beginning with the first pay date following his completion of at least 30 days of Eligibility
Service. For avoidance of doubt, such an Employee who has at least 30 days of Eligibility Service (including Eligibility Service before 2015) before the first pay date in 2015, shall be eligible to receive the safe harbor matching contributions
effective with that first pay date. If such an Employee, after having received credit for at least 30 days of Eligibility Service, terminates employment after January 1, 2015 and is later re-employed, he shall be eligible for such contributions
only as provided in (1) above. 
 3.2        Participants Prior to Effective
Date.      Anything in Section 3.1 to the contrary notwithstanding, a person who was a participant in the Old Plan immediately prior to the Effective Date shall be a Participant in the Plan on the Effective
Date, but shall be eligible for contributions only as provided in Section 3.1. 

3.3        Reemployment of Former Participant.      If a former
Participant is reemployed by the Employer, then, provided that he meets the requirements of Section 3.1, he shall become a Participant again as of the date of such reemployment. 

  
 3-1 

 3.4        Ineligible Employees. 

(a)        Ineligible Class of Employees.   Notwithstanding
anything to the contrary in this Article 3 or in Article 4, during the time that an Employee falls within one or more of the following classes of Employees, he shall not be eligible to participate in the Plan, or to make or receive allocations of
contributions or forfeitures under the Plan: 
 (1)        a nonresident alien who
is not paid through the Employer’s primary United States payroll system and who receives no earned income from the Employer which constitutes United States source income, or who does receive such income if all of such income is exempt from
United States income tax under an applicable income tax convention; or 

(2)        an Employee who is not paid through the Employer’s primary United
States payroll system and whose position is located primarily (as determined by the Employer) outside the United States. 

(b)        Change of Employee Classification.   In the event an
Employee who is a member of an ineligible class, as described in (a) above has a change in employment status so that he is no longer a member of such an ineligible class, he shall be eligible to participate in the Plan and to make or receive
allocations, contributions or forfeitures under the Plan immediately provided he meets the requirements of Section 3.1. 

  
 3-2 

 ARTICLE 4 

CONTRIBUTIONS AND THEIR ALLOCATION 

4.1        Compensation Reduction Contributions. 

(a)        Compensation Reduction. 

(1)        401(k) Contributions.      Each
Participant who has met the eligibility requirements of Section 3.1(b) may make Section 401(k) contributions by entering into a compensation reduction agreement with his Employer whereby he authorizes his Employer to reduce his Deferrable
Compensation or any part thereof, by such percentage or dollar amount prospectively as he shall specify. The Administrator may from time to time establish rules and procedures with respect to compensation reduction contributions hereunder. Such
rules and procedures may include, but shall not be limited to, rules pertaining to default elections, rules providing for the continuation of elections from one year to the next, procedures allowing separate elections for different types of
Deferrable Compensation (such as variable compensation), rules restricting the amount by which compensation may be reduced, rules restricting such contributions to Participants whose pay is paid through the Fifth Third payroll system, and rules
respecting the time for filing forms. In accordance with such rules and procedures as the Administrator deems appropriate, the Employer may treat a Participant as having made a compensation reduction election unless and until a Participant
affirmatively elects to revoke or revise such deemed compensation reduction election. A compensation reduction agreement can be made only with respect to Deferrable Compensation which also constitutes “compensation” within the meaning of
section 415(c)(3) of the Code and section 1.415(c)-2 of the Treasury Regulations. 

(2)        Catch-Up Contributions.  Each “Catch-Up Eligible
Participant,” as defined below, shall be eligible to make catch-up contributions in accordance with, and subject to the limitations of, section 414(v) of the Code. Such catch-up contributions shall not be taken into account for purposes of the
provisions of the Plan implementing the required limitations of sections 402(g) and 415 of the Code. The Plan shall not be treated as failing to satisfy the provisions of the Plan implementing the requirements of section 401(k)(3), 401(k)(11),
401(k)(12), 410(b), or 416 of the Code, as applicable, by reason of the making of such catch-up contributions. “Catch-Up Eligible Participant” means a Participant who is age 50 or older and for this purpose a Participant who is projected
to attain age 50 before the end of a calendar year is deemed to be age 50 as of January 1 of such year. 
 Catch-up contributions shall
be eligible for post-2014 Employer matching contributions under Section 4.5. 

(3)        Designated Roth Contributions.   A Participant may
irrevocably designate at the time of his Section 401(k) compensation reduction election, part or all of his Section 401(k) contributions hereunder (including catch-up contributions under (2) above) as “designated Roth
contributions.” Any amounts so designated shall be includible in the Participant’s income at the time the Employee would have received the amount in cash if he had not made the deferral 

  
 4-1 

 
election (instead of being excluded from income as is the case with Section 401(k) contributions not so designated). In the absence of such a designation, the default rule shall be that such
contributions shall be treated as pre-tax (non-Roth) elective contributions. 
 The Administrator shall provide separate
sub-accounting within a Participant’s Section 401(k) Salary Deferral Account so as to track designated Roth contributions (and investment earnings and losses thereon) separately from Section 401(k) contributions not so designated.
Designated Roth contributions shall be credited to the Participant’s Roth 401(k) Account (a subaccount of the Section 401(k) Salary Deferral Account) and Section 401(k) contributions which are not designated Roth contributions shall
be credited to the Participant’s Pre-Tax 401(k) Account. For all purposes of the Plan, designated Roth contributions shall be treated the same as Section 401(k) contributions not so designated. 

In any withdrawal, distribution (including corrective distributions), plan loans or other relevant circumstances where a
Participant has amounts in both his Roth 401(k) Account and Pre-Tax 401(k) Account, the Administrator in its discretion shall determine which amounts are affected. 

The Administrator shall have all power necessary or appropriate to administer the Roth contribution feature of this Plan as
the Administrator deems appropriate, provided that a Participant who is an eligible Employee must be given an effective opportunity to make (or change) an election to make designated Roth contributions at least once during each Plan Year. 

(b)        Contribution to the Plan.   Subject to the
limitations under Article 5 and Section 4.3, the Employer shall so reduce the Participant’s Deferrable Compensation and shall contribute to the Plan on behalf of each such Participant an amount equal to the reduction in the
Participant’s Deferrable Compensation. Such contribution shall be credited to the Participant’s Section 401(k) Salary Deferral Account (the Roth 401(k) Account in the case of designated Roth contributions and the Pre-Tax 401(k)
Account otherwise). Such contributions for a Plan Year shall be made as soon as the Employer can reasonably segregate such amounts, but not later than the 15th business day of the month following
the month in which such amounts would have otherwise been payable to the Participant. 

4.2        Profit Sharing Contributions. 

(a)        General.    The Board of Directors of Fifth
Third Bancorp shall determine the amount (if any) to be contributed to the Plan for allocation under this Section 4.2, subject to Article 5 and this Article 4. 

(b)        Allocation Among Employers.  Each Employer shall
contribute under the Plan the total contribution allocable to its Eligible Participants. 

(c)        Participants Entitled to Receive an Allocation of Employer
Contribution.    A Participant shall be an “Eligible Participant” and shall be entitled to receive an allocation of the Employer contribution to the Plan under (a) above for a Plan Year if he: 

(1)        is in the employment of an Employer on the last day of such Plan Year;

  
 4-2 

 (2)        died during such Plan Year
and prior to the termination of his employment; 
 (3)        retired on or after
his reaching Normal Retirement Age during such Plan Year; 
 (4)        retired on
or after his reaching Early Retirement Age during such Plan Year; 

(5)        incurred a Disability and retired as a result thereof during such Plan
Year; or 
 (6)        is on leave of absence at the close of such Plan Year, if he
received compensation from an Employer during such Plan Year. 

(d)        Allocation Formula.    Subject to the
limitations of Article 5, as of the last day of a Plan Year, there shall be allocated to the Post-2006 Profit Sharing Account of each Participant qualified under (c) above to receive such an allocation, that portion of the Employer’s
contribution under (a) above for such Plan Year (if any) that bears the same ratio to the total amount of such contribution as the Annual Compensation of such Participant for such Plan Year bears to the total amount of the Annual Compensation
for all such Participants for such Plan Year. Contributions under this Section for Plan Years beginning after December 31, 2003 and before January 1, 2007 were allocated to Participants’ 2004-2006 Profit Sharing Accounts. 

4.3        Limitation on 401(k) Contributions. 

(a)        Elimination of ADP Testing Generally. 

(1)        General.    Effective January 1, 2015, the
ADP testing requirements are deemed satisfied by reason of the Plan’s satisfaction of the safe harbor requirements of section 401(k)(12) of the Code. However, this Plan extends eligibility to make 401(k) contributions to Employees after 30 days
of Eligibility Service (Section 3.1(b)) but does not provide the safe harbor matching contributions to such Employees until they have satisfied the minimum service requirements in Section 3.1(c). As such, the ADP testing requirements are
theoretically applicable to the Employees who have not met the statutory minimum age or service requirements. Therefore, the ADP provisions remain in the Plan but solely for such group, as provided in (2) below. 

(2)        Special Rules for Early Participation.  For testing
purposes, the Plan shall be treated as two separate plans: one benefiting the Employees who have satisfied the lower minimum age and service conditions of the Plan but not the greatest such conditions permitted under section 410(a) of the Code
(hereinafter “Component Plan A”); and one benefiting Employees who have satisfied the greatest such conditions permitted under section 410(a) of the Code (hereinafter “Component Plan B”). The testing in this Section 4.3
shall be applied as follows: 
 The testing shall be applied solely to Component Plan A because Component Plan B satisfies the safe harbor
requirements of section 401(k)(12) so as to eliminate the need for such testing. In this regard, the Actual Deferral Percentages and Actual Contribution Percentages shall be determined separately for Component Plan A. 

  
 4-3 

 This provision shall be administered in accordance with rules and regulations promulgated by the
Secretary of Treasury or its delegate. 
 (b)        Current Year
Testing.  For Component Plan A, the Actual Deferral Percentage for any Plan Year for Participants who are Highly Compensated Employees shall not exceed the greater of: 

(1)        1.25 times the Actual Deferral Percentage for the current Plan Year for
all the Participants who are Non-highly Compensated Employees or 
 (2)        2
times the Actual Deferral Percentage for the current Plan Year for the Participants who are Non-highly Compensated Employees, provided that the Actual Deferral Percentage for the Participants who are Highly Compensated Employees shall not exceed the
Actual Deferral Percentage for the current Plan Year for Participants who are Non-highly Compensated Employees by more than 2 percentage points. 

(c)        Adjusted $18.000 Annual Limit.    In no event
shall the amount of a Participant’s compensation reduction under Section 4.1(a)(1) (and under all other plans, contracts or arrangements of the Employer which allow elective deferrals within the meaning of section 402(g)(3) of the Code)
during a calendar year exceed the dollar limitation contained in section 402(g) of the Code in effect for the taxable year, except to the extent permitted in section 4.1(a)(2) and section 414(v) of the Code. 

4.4        Pre-2015 Employer Matching Contributions to Pre-2015 Employer Matching
Accounts.  Effective for Plan Years beginning prior to January 1, 2015, the provisions of this Section 4.4 provide for matching contributions to eligible Participants’ Pre-2015 Employer Matching Accounts. Effective for
Plan Years beginning on or after January 1, 2015, this Section 4.4 shall no longer apply, but the safe harbor matching contribution provisions of Section 4.5 shall apply. 

(a)        Pre-2015 Pay Period Match.  The Employer shall make
matching contributions to the Pre-2015 Employer Matching Accounts of each Participant who has compensation reduction contributions made on his behalf under Section 4.1 for any pay period. The amount of such matching contributions shall be
calculated by reference to so much of the Participant’s compensation reduction contributions under Section 4.1 for such pay period as do not exceed four percent (4%) of the Participant’s Deferrable Compensation otherwise payable
in such pay period. 
 The Employer matching contribution shall equal one hundred percent (100%) of so much of the Participant’s
compensation reduction contributions under Section 4.1 for such pay period as do not exceed four percent (4%) of the Participant’s Deferrable Compensation otherwise payable in such pay period. 

In the event the rate of matching contribution (determined after corrective distribution of elective deferrals under sections 401(k) or
(m) or 402(g) of the Code) is determined by the Administrator to be discriminatory in favor of one or more Highly Compensated Employees, the Administrator 

  
 4-4 

 
shall forfeit that part of such matching contribution (as adjusted in accordance with Article 7) as is necessary to make such rate nondiscriminatory (and in such a case the contributions shall be
disregarded under the Plan’s provisions relative to sections 401(k)(3) and 401(m)(2) of the Code). 

(b)        Pre-2015 Plan Year Match. 

(1)        General.    The Employer shall make matching
contributions to the Pre-2015 Employer Matching Accounts of Participants eligible under (2) below to receive such match in the amount (if any) determined under (3) below. 

(2)        Participants Eligible for Plan Year Match.  A Participant
shall be eligible for the Plan Year match if he meets all of the following: 

(A)       he is an Eligible Participant (as defined in Section 4.2(c)) for the Plan
Year; 
 (B)       he made Section 401(k) contributions during the Plan Year equal
to the limit in section 402(g) of the Code (and Section 4.3(c) of the Plan); and 

(C)       he made Section 401(k) contributions in the aggregate for the Plan Year of
at least four percent (4%) of his Deferrable Compensation payable during the Plan Year (excluding Deferrable Compensation paid prior to the time the Participant was eligible under Section 3.1(b)) but received pay period matching
contributions under (a) above in the aggregate for the Plan Year of less than four percent (4%) of the Deferrable Compensation payable during the Plan Year (excluding Deferrable Compensation paid prior to the time the Participant was
eligible under Section 3.1(b)). 
 (3)        Amount of Plan Year
Match.   The amount of such matching contributions shall be calculated by reference to so much of the Participant’s Section 401(k) contributions for the Plan Year as do not exceed four percent (4%) of the
Participant’s Deferrable Compensation otherwise payable during the Plan Year (excluding Deferrable Compensation paid prior to the time the Participant was eligible under Section 3.1(b)). 

The Plan Year match (if any) shall equal one hundred percent (100%) of so much of the Participant’s Section 401(k)
contributions for the Plan Year as do not exceed four percent (4%) of the Participant’s Deferrable Compensation otherwise payable during the Plan Year from and after the time he became eligible under Section 3.1(b), reduced by the
aggregate amount of the pay period matching contributions allocable to the Participant for pay periods in the Plan Year under Section 4.4(a) above. 

In the event the rate of matching contribution (determined after corrective distribution of elective deferrals under section 401(k) or
(m) or 402(g) of the Code) is determined by the Administrator to be discriminatory in favor of one or more Highly Compensated Employees, the Administrator shall forfeit that part of such matching contribution (as adjusted in accordance with
Article 7) as is necessary to make such rate nondiscriminatory. 

(c)        Time for Matches.   Contributions under this
Section 4.4 for a Plan Year shall be made no later than the end of the Plan Year following the Plan Year to which the contributions relate (or such later time as may be permitted by Treasury Regulations). 

  
 4-5 

 4.5        Employer Contributions to Post-2014
Employer Matching Accounts. 

(a)        General.    For Plan Years beginning on or after
January 1, 2015, the Employer shall make matching contributions to the Post-2014 Employer Matching Accounts of eligible Participants in accordance with this Section 4.5. Only those compensation deferrals made after a Participant becomes
eligible for the post-2014 Employer matching contributions under Section 3.1(c) shall be eligible to be matched under this Section 4.5. 

For each Plan Year beginning on or after January 1, 2015, the Employer shall provide eligible Participants a notice describing the
eligible Participant’s rights and obligations under the Plan. The notice shall include a description of the formula used for determining safe harbor matching contributions. The notice shall also: (i) describe any other employer
contributions available under the Plan and the requirements that must be satisfied to receive an allocation of such Employer Contributions; (ii) state the type and amount of compensation that may be deferred under the Plan as 401(k)
contributions; (iii) indicate how to make a cash or deferred election under the Plan and the periods in which such elections may be made or changed; and (iv) describe the withdrawal and vesting provisions applicable to contributions under
the Plan. To the extent permitted under Treasury regulations or other guidance, in lieu of including such descriptions in the notice, the descriptions required by this paragraph may be provided by cross-references to the relevant section(s) of an up
to date summary plan description or as otherwise permitted under such regulations or other guidance. 
 The notice shall be written in a
manner calculated to be understood by the average eligible Participant. The Employer shall provide such notice within 1 of the following periods, whichever is applicable: 

(1)        for an eligible Participants who is an eligible Participant 90 days before the beginning
of the Plan Year, within the period beginning 90 days and ending 30 days before the beginning of the Plan Year, or 

(2)        for an employee who becomes an eligible Participant after that date, within the period
beginning 90 days before the date he becomes an eligible Participant and ending on the date such employee becomes an eligible Participant. 

Notwithstanding any other provision of the Plan to the contrary, an eligible Participant shall have a reasonable period (not
fewer than 30 days) following receipt of such notice in which to make or amend his election to have his Employer make 401(k) contributions to the Plan on his behalf. 

(b)        Pay Period Match.   The Employer shall make matching
contributions to the Post- 2014 Employer Matching Accounts of each eligible Participant who has Section 401(k) compensation reduction contributions made on his behalf under Section 4.1 for any pay period or with respect to any payment of
Deferrable Compensation after the Participant has become eligible under Section 3.1(c). The amount of the matching contribution for any such pay period or with respect to any such payment shall be equal to: 

(1)        one hundred fifty percent (150%) of so much of the Participant’s
compensation reduction contributions as do not exceed two percent (2%) of the Participant’s Deferrable Compensation for such period or in such payment, and 

(2)        one hundred percent (100%) of so much of the Participant’s
compensation reduction contributions under Section 4.1, in excess of two percent (2%) but not in excess of six percent (6%) of the Participant’s Deferrable Compensation for such period or in such payment. 

  
 4-6 

 (c)        Plan Year True-Up
Match. 
 (1)        Participants Eligible for Plan Year True-Up
Match.  A Participant shall be eligible for the Plan Year true-up match under this Section 4.5(c) only if he meets the following: 

(A)      he made compensation reduction contributions during the Plan Year, after becoming
eligible for the post-2014 Employer matching contributions under Section 3.1(c); and 

(B)      some of those compensation reduction contributions, up to six percent (6%) of the
Participant’s Deferrable Compensation for the Plan Year but counting only such Deferrable Compensation payable after the Participant became eligible for the post-2014 Employer matching contributions under Section 3.1(c), were not matched
under (b) above. 
 (2)        Amount of Plan Year
Match.  The amount of the Plan Year true-up match shall be calculated by reference to so much of the Participant’s compensation reduction contributions for the Plan Year (but excluding any such contributions made before the
Participant was eligible for the safe harbor match under Section 3.1(c)) as do not exceed six percent (6%) of the Participant’s Deferrable Compensation otherwise payable during the Plan Year (excluding Deferrable Compensation paid
prior to the time the Participant was eligible under Section 3.1(c)). 
 The Plan Year true-up match (if any) shall equal— 

(A)        (i)        one hundred fifty
percent (150%) of such compensation reduction contributions as do not exceed two percent (2%) of such Deferrable Compensation, plus 

 (ii)       one hundred percent (100%) of such compensation reduction
contributions in excess of two percent (2%) but not in excess of six percent (6%) of such Deferrable Compensation; reduced by 

(B)        the aggregate amount of the matching contributions under (b) above
allocable to the Participant for the Plan Year. 
 (d)        Time for
Matches.  Contributions under this Section 4.5 for a Plan Year shall be made no later than the end of the Plan Year following the Plan Year to which the contributions relate. 

  
 4-7 

 4.6        Voluntary After-Tax Participant
Contributions Before 2011.  For Plan Years before 2011, each Participant who had met the applicable eligibility requirements was eligible to make voluntary after-tax contributions in cash to the Plan. A Participant’s voluntary
after-tax contributions are reflected in his After-Tax Account. 
 Effective for Plan Years beginning on or after January 1, 2011, no
further contributions of this type shall be permitted under the Plan. 
 4.7        Limitation on
Employer Matching Contributions. 
 (a)        Elimination of ACP Testing
Generally. 
 (1)        General.    Effective
January 1, 2015, the ACP testing requirements are deemed satisfied by reason of the Plan’s satisfaction of the safe harbor requirements of sections 401(k)(12) and (m)(11) of the Code. However, this Plan extends eligibility to make 401(k)
contributions to Employees after 30 days of Eligibility Service (Section 3.1(b)) but does not provide the safe harbor matching contributions to such Employees until they have satisfied the minimum service requirements in Section 3.1(c). As
such, the ACP testing requirements are theoretically applicable to the Employees who have not met the statutory minimum age or service requirements. Nevertheless, the ACP provisions remain in the Plan solely for such group, as provided in
(2) below. 
 (2)        Special Rules for Early
Participation.   For testing purposes, the Plan shall be treated as two separate plans: one benefiting the Employees who have satisfied the lower minimum age and service conditions of the Plan but not the greatest such conditions
permitted under section 410(a) of the Code (hereinafter “Component Plan A”); and one benefiting Employees who have satisfied the greatest such conditions permitted under section 410(a) of the Code (hereinafter “Component Plan
B”). The testing in this Section 4.7 shall be applied as follows: 
 The testing shall be applied solely to Component Plan A
because Component Plan B satisfies the safe harbor requirements of sections 401(k)(12) and (m) (11) of the Code so as to eliminate the need for such testing. In this regard, the Actual Deferral Percentages and Actual Contribution
Percentages shall be determined separately for Component Plan A. 
 The provision shall be administered in accordance with rules and
regulations promulgated by the Secretary of Treasury or its delegate, 

(b)        Current Year Testing.      For
Component Plan A, the Actual Contribution Percentage for any Plan Year for Participants who are Highly Compensated Employees shall not exceed the greater of: 

(1)        1.25 times the Actual Contribution Percentage for the current Plan Year
for Participants who are Non-highly Compensated Employees; or 
 (2)        2 times
the Actual Contribution Percentage for the current Plan Year for Participants who are Non-highly Compensated Employees provided that the Actual Contribution Percentage for the Participants who are Highly Compensated Employees shall not exceed the
Actual Contribution Percentage for the current Plan Year for Participants who are Non-highly Compensated Employees by more than 2 percentage points. 

  
 4-8 

 4.8        Treatment of Excess Contributions. 

(a)        Excess Elective Deferrals. 

(1)        Participant Election.    If amounts are
includible in a Participant’s gross income under section 402(g) of the Code for a taxable year of the Participant, the Participant may elect to receive a distribution from his Section 401(k) Salary Deferral Account in an amount up to the
sum (or difference) of: 
 (A)       the lesser of: 

(i)        the amount includible in his gross income under section 402(g) of the Code
for the taxable year; or 
 (ii)       the sum of his compensation reduction under
Section 4.1(a) for the taxable year plus; (or minus) 
 (B)       the income (or
loss) allocable to the amount determined under (A) through the end of such taxable year (i.e., excluding so-called gap period earnings) determined in accordance with Treasury Regulations. 

(2)        Procedure.    An election under (1) above
shall be made in writing, signed by the Participant, on such form as the Administrator shall direct and shall be effective only if received by the Administrator no later than the first April 1st following the close of the Participant’s
taxable year to which the election relates. A Participant who has exceeded the limits of Section 4.3(c) shall be deemed to have made an election hereunder to the extent of such excess. 

(3)        Distribution.      Any other
provisions of the Plan to the contrary notwithstanding, the amount determined under (1) if properly elected under (2) shall be paid to the Participant as a lump sum no later than the first April 15th following the close of the
Participant’s taxable year to which the election relates. 

(4)        Effect on Other Provisions.  Except to the extent
provided by the Secretary of the Treasury or his delegate, distributions hereunder shall be taken into account under Sections 4.3(b) and 4.7. 

(b)        Excess Section 401(k) Deferrals. 

(1)        Excess Actual Deferral Percentage.  In the case of
Component Plan A, as referred to in Section 4.3(b), if the Actual Deferral Percentage for a Plan Year for the Participants who are Highly Compensated Employees exceeds the maximum amount allowable under Section 4.3(b), then the
Administrator shall determine the amount to be distributed, and the Highly Compensated Employees subject to receiving a distribution, in accordance with the Code and applicable Treasury Regulations. 

  
 4-9 

(2)        Distribution.      Any other
provisions of the Plan to the contrary notwithstanding, the Administrator shall distribute the amount determined under (1) above to each Highly Compensated Employee determined under (1) above as a lump sum cash distribution no later than
the last day of the following Plan Year; provided, however, the Employer shall be subject to a 10% excise tax under section 4979 of the Code if the distributions (or forfeitures) are not made before the close of the first 2 1⁄2 months of such following Plan Year. The income (or loss) allocable to the amount determined under (1) above through the end of the Plan Year of the excess
contributions (i.e., excluding so-called gap period earnings) determined by the Administrator in accordance with applicable Treasury Regulation, shall also be distributed. 

(3)        Effect on Other Provisions.  If distributions are made in
accordance with this Section 4.8(b) with respect to a Plan Year, then the limitations of Section 4.3(b) shall be deemed satisfied for the Plan Year. Except to the extent provided by the Secretary of Treasury, distributions hereunder shall
be taken into account under Article 5. 
 (c)        Excess Actual Contribution
Percentage. 
 (1)        Excess Actual Contribution
Percentage.  In the case of Component Plan A, as referred to in Section 4.7(b), if the Actual Contribution Percentage for a Plan Year for the Participants who are Highly Compensated Employees exceeds the maximum amount allowable
under Section 4.7 (after application of (a) and (b) above), then the Administrator shall determine the amount to be distributed (or, if forfeitable, forfeited) (“Excess Aggregate Contributions”) in accordance with the Code
and applicable Treasury Regulations and the following. “Excess Aggregate Contributions” shall mean, with respect to any Plan Year, the excess of: 

(A)       The aggregate amount of contributions actually taken into account in computing
the Actual Contribution Percentage of Highly Compensated Employees for such Plan Year, over 

(B)       The maximum amount of such contributions permitted by the Actual Contribution
Percentage test (determined by hypothetically reducing contributions made on behalf of Highly Compensated Employees in order of the ratios calculated separately for each such Participant (under Section 2.3) beginning with the highest of such
percentages). 
 (2)        Required Distributees and
Forfeitures.    Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest amounts of contributions taken into account in calculating the Actual Contribution Percentage test for the year
in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such contributions and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the
preceding sentence, the “largest amount” is determined after distribution (or forfeiture) of any Excess Aggregate Contributions. 

(3)        Distribution and Forfeiture.    The
Administrator shall distribute to (or forfeit from in the case of a forfeitable amount) each Highly Compensated Employee specified in (2) above from his Account the sum (or difference) of: 

(A)       the amount (if any) determined under (2) above; plus (or minus) 

(B)       the income (or loss) allocable to the amount determined under (A) through
the end of the Plan Year of the Excess Aggregate Contributions (i.e., excluding so-called gap period earnings) determined by the Administrator in accordance with applicable Treasury Regulations earnings). 

  
 4-10 

 Any other provisions of the Plan to the contrary notwithstanding, the Administrator shall
distribute (or forfeit, as applicable) the amount so determined as a lump sum no later than the last day of the following Plan Year; provided, however, the Employer shall be subject to a 10% excise tax under section 4979 of the Code if the
distributions (or forfeitures) are not made before the close of the first 2 1⁄2 months of such following Plan Year. Any forfeitures in this Section 4.8(c)
may not be allocated to Participants who receive a distribution or incur a forfeiture under this Section 4.8. 

(4)        Effect on Other Provisions.  If distributions are made in
accordance with this Section 4.8 with respect to a Plan Year, then the limitations of Section 4.7 shall be deemed satisfied for the Plan Year. Except to the extent provided by the Secretary of the Treasury, distributions hereunder shall be
taken into account under Article 5. 
 4.9        Return of Employer Contributions. 

(a)        Mistake of Fact.  If a contribution by an Employer to the
Plan is made by reason of a mistake of fact, then, subject to (c) below, such contribution may be returned to the contributing Employer within 1 year after the payment of such contribution. 

(b)        Deductibility.    Employer contributions to the
Plan are conditioned upon the deductibility of such contributions under section 404 of the Code, and, subject to (c) below, such contributions (to the extent disallowed) may be returned to the contributing Employer within 1 year after the
disallowance of the deduction. 
 (c)        Limitation on
Return.  The amount of the contribution which may be returned to an Employer under paragraph (a) or (b) above shall be limited to the excess of the amount contributed over the amount that would have been contributed had there
not occurred a mistake of fact or a mistake in determining the deduction. Earnings attributable to such excess may not be returned to an Employer, but losses attributable thereto must reduce the amount to be so returned. Furthermore, the amount of
the contribution which may be returned shall be limited so as not to cause the balance to the credit of a Participant’s Account to be reduced to less than the balance which would have been credited to his Account had such contribution not been
made. 
 4.10     Rollover Contributions. 

(a)        Traditional Rollovers.    A Participant, while
in the employ of the Employer, may contribute to the Plan money and/or other property acceptable to the Trustee that qualifies for such a rollover under the provisions of section 402(c) or 403(a)(4) of the Code or that qualifies as a rollover
contribution under section 408(d)(3) of the Code; provided however, no amounts constituting accumulated deductible employee contributions, as defined in section 72(o)(5) of the Code, after-tax employee contributions or traditional Individual
Retirement Account (IRA) contributions may be so contributed. Any rollover contribution shall be credited to such Participant’s Traditional Rollover Account as soon as administratively feasible following the Trustee’s receipt thereof. If
any amount received as a rollover contribution is determined not to qualify for a rollover, then such amount (adjusted for any gain or loss) shall be returned to the Participant as soon as practical. 

  
 4-11 

 (b)        Roth
Rollover.    The Administrator may accept a direct rollover from a Roth elective deferral account under an applicable retirement plan described in section 402A(e)(1) of the Code, but only if such rollover meets the applicable
requirements of (a) above and section 402(c) of the Code. The Administrator shall provide separate sub-accounting within a Participant’s Rollover Account so as to track designated Roth contributions (and investment earnings and losses
thereon) separately from non-Roth rollover contributions. Rollovers of designated Roth contributions (and earnings on such contributions) shall be credited to the Participant’s Roth Rollover Account, as soon as administratively feasible
following the Trustee’s receipt thereof. 

(c)        Administration.    In any withdrawal,
distribution, plan loans or other relevant circumstances where a Participant has amounts in both a Traditional Rollover Account and a Roth Rollover Account, the Administrator in its discretion shall determine which amounts are affected. 

  
 4-12 

 ARTICLE 5 

LIMITATIONS ON ANNUAL ADDITIONS 

5.1        Definitions.  For purposes of this Article 5, the following terms shall
have the following meanings: 
 (a)        “Annual Addition” means, with
respect to the Plan, any other Defined Contribution Plan in which a Participant participates or has participated, and any account described in (4) or (5) below, the sum, for the Limitation Year, of: 

(1)        all employer contributions (other than amounts restored in accordance with
section 411(a)(3)(D) or 411(a)(7)(C) of the Code and excluding restorative payments resulting from a fiduciary’s actions for which there is a reasonable risk of liability) allocated to his account; 

(2)        all forfeitures allocated to his account; 

(3)        100% of his own contributions (other than rollover contributions,
repayments of loans or of amounts described in section 411(a)(7)(B) of the Code in accordance with the provisions of section 411(a)(7)(C) of the Code and repayments of amounts described in section 411(a)(3)(D) of the Code, direct transfers between
qualified plans); 
 (4)        amounts allocated to an individual medical benefit
account, as defined in section 415(1)(2) of the Code, which is part of a pension or annuity plan maintained by the Employer or an Affiliate; and 

(5)        amounts derived from contributions paid or accrued in taxable years ending
after such date, which are attributable to post-retirement medical benefits allocated to the separate account of a key employee, as defined in section 419A(d)(3) of the Code, under a welfare benefits fund, as defined in section 419(e) of the Code,
maintained by the Employer or an Affiliate. 
 A Participant’s Annual Addition shall include such other amounts as the Commissioner of
Internal Revenue properly determines. An Annual Addition shall be deemed credited to a Participant’s account with respect to an applicable Limitation Year if it is allocated to his account under the terms of such plan as of any date within such
applicable Limitation Year; provided however, such amount must be actually contributed within the lime limit prescribed by applicable Treasury Regulations. 

(b)        (1)        “Defined
Contribution Plan” means each of the following (whether or not terminated) maintained by the Employer or an Affiliate: 

(A)       a plan that is qualified under section 401 of the Code and that provides for an
individual account for each participant and for benefits based solely on the amount contributed to the participant’s account, and any income, expenses, gains and losses, and any forfeitures of accounts of other participants which may be
allocated to such participant’s account; 

  
 5-1 

 (B)       a Participant’s contributions
to a Defined Benefit Plan; and 
 (C)       contributions by the Employer or an
Affiliate to a simplified employee pension (as defined in section 408(k) of the Code). 

(2)        With respect to any Participant who is in control of the Employer within
the meaning of section 414(b) or (c) of the Code, as modified by section 415(h) of the Code, the term “Defined Contribution Plan” includes an annuity contract described in section 403(b) of the Code. 

(c)        “Limitation Year” means the calendar year or any other
12-consecutive-month period adopted pursuant to written resolution. 

(d)        “Section 415 Compensation” means the total wages as defined in
section 3401 of the Code and all other payments of compensation by the Employer (in the course of its trade or business) for which the Employer is required to furnish the Employee a written statement under sections 6041(d), 6051(a)(3) and 6052 of
the Code determined without regard to any rules that limit the remuneration included in wages based on the nature or location of the employment or the services performed (such as the exception for agricultural labor in section 3401(a)(2) of the
Code). Effective for Limitations Years beginning after December 31, 1997, the term includes any elective deferrals (as defined in section 402(g)(3) of the Code) and any amount which is contributed or deferred at the election of the Employee and
which is not includible in the Employee’s gross income by reason of section 125 or 457 of the Code. Effective for Limitation Years beginning after December 31, 2000, the term also includes elective amounts that are not includible in the
gross income of the Employee by reason of section 132(f)(4) of the Code. Section 415 Compensation actually paid or made available to a Participant within a Limitation Year (including, at the election of the Employer, amounts earned but not paid
in a Limitation Year because of the timing of pay periods and pay days if these amounts are paid during the first few weeks of the next Limitation Year, the amounts are included on a uniform and consistent basis with respect to all similarly
situated Employees and no amount is included in more than one Limitation Year) shall be used. 
 Except as follows, in order to be taken
into account for a Limitation Year, Section 415 Compensation must be paid or treated as paid to an Employee prior to the Employee’s severance from employment with the Employer. Compensation described below does not fail to constitute
Section 415 Compensation merely because it is paid after the Employee’s severance from employment with the Employer provided it is paid by the later of
2 1⁄2 months after the severance or the end of the Limitation Year that includes the date of the severance. Compensation is subject to this rule if (A) it
is regular compensation for services during the Employee’s regular work hours or for services outside the Employee’s regular working hours (such as overtime or shift differential), commissions, bonuses, or other similar payments, and
(B) the payment would have been paid to the Employee prior to a severance from employment if the Employee had continued in employment with the Employer. 

  
 5-2 

 In addition, Section 415 Compensation shall include: 

 

	(A)	 Payments after severance from employment for the following, provided (i) the amounts are paid by the later of
2 1⁄2 months after severance from employment or the end of the Limitation Year that includes the date of severance, and (ii) those amounts would have been
included in the definition of Section 415 Compensation if they were paid prior to the Employee’s severance from employment with the Employer: unused accrued bona fide sick pay, vacation, or other leave if the Employee would have been able
to use the leave if employment had continued or payments of nonqualified deferred compensation that are includible in gross income and that would have been paid to the Employee at the same time had his employment continued. 
	 

  

	(B)	 Post-severance pay to an individual who does not currently perform services for the Employer by reason of qualified military service (as that term
is defined in section 414(u)(1) of the Code) to the extent those payments do not exceed the amounts the individual would have received had he continued to perform services for the Employer rather than entering qualified military service. 
	 

  

	(C)	 Post-severance pay to a Participant who is permanently and totally disabled, to the extent provided in applicable Treasury Regulations. 
	 

 For any Limitation Year, only the first $265,000 (as adjusted by the Secretary of Treasury in
accordance with section 401(a)(17) of the Code) of Section 415 Compensation shall be taken into account. 

5.2        Limitation on Annual Addition. 

(a)        Limitation.  Subject to Section 5.3, and subject to
Treasury Regulations covering the aggregation during a Limitation Year of previously unaggregated plans, the Annual Addition with respect to a Participant for any Limitation Year to which section 415 of the Code applies shall not exceed the lesser
of: 
 (1)        $53,000 (as adjusted under section 415(d) of the Code), or 

(2)        100 percent of such Participant’s Section 415 Compensation for
such Limitation Year. 
 The limitation in (2) above shall not apply with respect to any contributions for medical benefits (within the
meaning of section 401(h) or 419A(f)(2) of the Code) which are otherwise treated as an Annual Addition under section 415(1) or 419A(d)(2) of the Code. In addition, the limitations shall not apply to contributions under section 414(v) of the Code.

 (b)        Treatment of Excess Annual
Additions.    Effective as of January 1, 2008, the correction methods for handling excess Annual Additions specified in the Old Plan no longer apply. However, similar correction methods may be available under the IRS
Employee Plans Compliance Resolution System. 

  
 5-3 

 ARTICLE 6 

VESTING AND FORFEITURES 

6.1        Vesting Provisions. 

(a)        Fully Vested Accounts.  A Participant’s rights to the
following subaccounts shall be nonforfeitable at all times: 
 (1)        After-Tax
Account; 
 (2)        Ohio Company SIP Matching Contribution Account; 

(3)        Old Kent After-Tax Account; 

(4)        Old Kent Matching Account (effective September 10, 2010 with respect
to such Accounts not previously forfeited); 
 (5)        Old Kent Pre-Tax Account;

 (6)        Old Kent Rollover/Transfer Account; 

(7)        Post -2014 Employer Matching Account; 

(8)        Pre-2004 Employer Contribution Account; 

(9)        Prior Plan Employer Contribution Account; 

(10)      Qualified Non-Elective Contribution Account; 

(11)      Rollover Account (including the Traditional Rollover Account and the Roth Rollover
Account); 
 (12)      Section 401(k) Salary Deferral Account (including the Pre-Tax
401(k) Account of the Roth 401(k) Account). 
 (b)        Other Subaccounts.

 (1)        At Normal Retirement Age.  Upon and after a
Participant’s attainment of Normal Retirement Age, if he is then in the service of the Employer or an Affiliate, he shall have a nonforfeitable right to his entire Account (including each of its subaccounts). 

(2)        Prior to Normal Retirement Age. 

(A)       Vesting Schedule. 

(i)        2004-2006 Profit Sharing Account.    A
Participant shall have a nonforfeitable right to a percentage of his 2004-2006 Profit Sharing Account (attributable to contributions for Plan Years beginning after December 31, 2003 and before January 1, 2007) on the basis of the number of
Vesting Years with which he is credited, pursuant to the following schedule: 
  

			
	 Vesting Years
		 Nonforfeitable Percentage

		
	Less than 5		0%
	5 or more		100%

  
 6-1 

 (ii)       Pre-2015 Employer Matching
Account.  A Participant shall have a nonforfeitable right to a percentage of his Pre-2015 Employer Matching Account on the basis of the number of Vesting Years with which he is credited, pursuant to the following vesting schedule: 

 

			
	 Vesting Years
		 Nonforfeitable Percentage

		
	Less than 3		0%
		
	3 or more		100%

 (iii)      First Charter Employer Contribution
Account.        A Participant shall have a nonforfeitable right to a percentage of his First Charter Employer Contribution Account on the basis of the number of his Vesting Years with which he is credited,
pursuant to the following vesting schedule: 
  

			
	 Vesting Years
		 Nonforfeitable Percentage

		
	Less than 2		0%
	2		25%
	3		50%
	4		75%
	5 or more		100%

  
 Upon and after a Participant’s
attainment of age 65, if he is then in the service of the Employer or an Affiliate, he shall have a nonforfeitable right to his First Charter Employer Contribution Account. 

Notwithstanding the above vesting schedule, a Participant shall be fully vested in his First Charter Employer Contribution Account provided
the Administrator determines in its sole and absolute discretion that the Participant has been identified in writing by Fifth Third Bancorp (or any of its subsidiaries) for severance under Fifth Third Bancorp’s severance policy in connection
with the merger of First Charter Corporation into Fifth Third Financial Corporation (whether or not such Participant continues employment until his actual release dale and actually receives severance pay). 

(iv)      FNB Employer Contribution Account.  A Participant shall have a
nonforfeitable right to a percentage of his FNB Employer Contribution Account on the basis of the number of his Vesting Years with which he is credited, pursuant to the following vesting schedule: 

 

			
	 Vesting Years
		 Nonforfeitable Percentage

		
	Less than 1		0%
	1		20%
	2		40%
	3		60%
	4		80%
	5 or more		100%

  
 6-2 

 Upon and after a Participant’s attainment of age 62, if he is then in the service of the
Employer or an Affiliate, he shall have a nonforfeitable right to his FNB Employer Contribution Account. 
 Notwithstanding the above
vesting schedule, a Participant whose position as an Employee was affected by the restructuring of F.N.B. Corporation and who was notified of such before August 20, 2003, shall be fully vested in his FNB Employer Contribution Account provided
his employment continued through the separation date set by his employer. 
 A Participant whose position was eliminated as a result of the
affiliation of First National Bankshares of Florida, Inc. (and subsidiaries) with Fifth Third Bancorp and who receives a benefit under the First National Bankshares of Florida, Inc. Severance Pay Plan, shall be fully vested in his FNB Employer
Contribution Account. 
 (v)        Post-2006 Profit Sharing
Account.  A Participant shall have a nonforfeitable right to a percentage of his Post-2006 Profit Sharing Account (attributable to contributions for Plan Years beginning on or after January 1, 2007) on the basis of the number of
Vesting Years with which he is credited, pursuant to the following schedule: 
  

			
	 Vesting Years
		 Nonforfeitable Percentage

		
	Less than 3		0%
	3 or more		100%

 (B)       Death or
Disability.      Anything in (A) above to the contrary notwithstanding, if a Participant’s employment by the Employer terminates because of his death or incurrence of a Disability, then his entire Account
(including each of its subaccounts) shall be fully vested. 
 (C)       Changes in
Vesting Schedule.    Anything in the foregoing to the contrary notwithstanding, if the adoption of the Plan or of an amendment thereto results in a change in any vesting schedule, then each Participant shall have a
nonforfeitable right to a percentage of the particular Account to which such vesting schedule relates that is no less than the vested percentage in such Account computed on the date immediately prior to the later of the date of such adoption or the
effective date of such adoption, and without regard to such adoption. 

(3)        Forfeiture for Break in Service.  If a Participant incurs
a Break in Service, then his forfeitable interest (as of such incurrence) in his Account shall be forfeited. 

(4)        Effect of Certain
Distributions.      Except as otherwise provided in paragraph (5) or (6) below, if a Participant who is not fully vested in his First Charter Employer Contribution Account or his FNB Employer Contribution
Account receives an amount therefrom prior to his incurrence of a Break in Service, then, at any relevant time after such distribution and prior to his incurrence of a Break in Service, the vested portion (“X”) of his First Charter
Employer Contribution Account or his FNB Employer Contribution Account, as the case may be, after the distribution (“AB”) shall be an amount determined by the formula 

X = P (AB + D) - D 
 where
“P” is the vested percentage at the relevant time and “D” is the amount of the distribution. 

  
 6-3 

 (5)        Effect of Cash-Out
Distributions. 
 (A)       Forfeiture.  If a Participant, who is
not fully vested in his Account, terminates service and receives a distribution of the present value of his entire nonforfeitable interest, then his forfeitable interest therein shall be forfeited immediately; provided however, if the present value
of the portion of the distribution attributable to Employer contributions exceeds $5,000, then there shall be no forfeiture hereunder unless the Participant has voluntarily requested to receive such distribution. 

(B)       Restoration.    Any amount that a Participant
forfeited under (A) above shall be restored, unadjusted for any gains or losses, if such Participant resumes employment with the Employer covered by the Plan and if he repays to the Plan the full amount of such distribution before the earlier
of: 
 (i)        his incurrence of a Break in Service, or 

(ii)       the end of the five-year period beginning with his resumption of employment
with an Employer covered by the Plan. 
 (C)       Source of
Restoration.    Any restoration under (B) above shall be made from available forfeitures before any other allocation thereof, and, if such forfeitures are insufficient, then the Employer shall contribute the difference.

 (D)       Special Rule.    A Participant, who has no
vested interest in his Account and who terminates service, shall be treated for purposes of (A) above as if he had received a distribution of the present value of his entire nonforfeitable interest as of the date of his termination of service.
Such a Participant who resumes employment with the Employer covered by the Plan before he incurs a Break in Service, shall be treated under (B) above as if he had repaid to the Plan the full amount of that distribution as of the date of his
resumption of employment. 
 (6)        Forfeiture for Death After Separation
from Service.   If a Participant dies after his termination of employment with the Employer and if the Administrator has notice thereof, then any forfeitable portion of his Account shall be forfeited. 

6.2        Allocation of Forfeitures.  Forfeitures occurring during a Plan Year,
first, shall be applied to any required restoration of forfeitures and then, to the reduction of the Employer’s contributions to the Plan. In the discretion of the Employer, forfeitures may be used to pay administrative expenses of the Plan.

 6.3        Vesting Upon Termination or Partial Termination of the Plan or Discontinuance of
Contributions.    Notwithstanding the provisions of Section 6.1, upon the termination or partial termination of the Plan or the complete discontinuance of contributions under the Plan, the amounts then credited to all
affected Participants’ Accounts shall be nonforfeitable. 
 6.4        Unclaimed
Benefits.      Anything in the Plan to the contrary notwithstanding, if a Participant or other person entitled to a benefit (including a benefit being paid or payable under

  
 6-4 

 
the Old Plan) has not been found within 5 years after such payment becomes due, then such benefit shall be forfeited. However, if such Participant or other person is thereafter located, then, no
later than 60 days after the date on which such Participant or other person is located, the Employer shall contribute the amount of such benefit to the Plan, and such contribution shall be used to restore such benefit retroactively and shall be in
the same amount as was payable at the time such benefit became due without any adjustment for the time between the date such benefit became due and such restoration. 

  
 6-5 

 ARTICLE 7 

INVESTMENT OF ACCOUNTS 

7.1        Funding Policy and Method. 

(a)        Establishment.    The Administrator shall
establish, for the Plan, a funding policy and method, which shall be consistent with the objectives of the Plan, ERISA and any other applicable legal requirements and which shall identify the Plan’s short-run and long-run financial needs with
respect to liquidity and investment growth, as the same may change from time to time. Such funding policy shall be communicated as soon as practicable to those who are responsible for investment of the Plan Assets. 

(b)        Funding Entity.    The Plan Assets shall be held
under and the benefits under the Plan shall be funded through The Fifth Third Profit Sharing Trust as it may be amended from time to time. The trust so established and maintained is and shall be a part of the Plan. In addition, Plan Assets may be
held under and the benefits under the Plan may be funded through such other trusts as the Employer, in its discretion, may establish or cause to be established or entered into for the purposes of carrying out the Plan. The Employer shall determine
the form and terms of any such trust, from time to time, consistent with the objectives of the Plan, ERISA and any other applicable legal requirements, and may remove any trustee and select a successor trustee or trustees or may terminate any such
trust. Any such trust so established and maintained is and shall be a part of the Plan. 

(c)        Investment Elections. 

(1)        Participant Investment Elections.    Each
Participant shall elect the manner in which his Account, including any future contributions thereto, are to be invested as provided in this Section 7.1(c). Neither the Administrator, the Employer, nor the Trustee shall have any fiduciary
responsibility in connection with the Participant’s investment choices. 

(A)       Core Investment Funds.  Each Participant may invest part or all
of his Account using such core investment funds as are made available under the Plan. The Administrator shall direct the Trustee as to the core investment funds to be made available, including the Fifth Third Stock Fund (as defined below). 

(B)       Self-Directed Brokerage Account.    Each Participant
also has the choice of investing part or all of his Account under the self-directed brokerage account arrangement made available under the Plan. Under this feature, the Participant may choose from among a high number of investment options made
available through the brokerage arrangement. Neither the Administrator, the Employer, nor the Trustee shall have any duty to determine the suitability or prudence of any of the investment options available under the brokerage arrangement. 

(2)        Procedural.  An investment election shall be made in such
manner as the Administrator shall direct. The Administrator shall have the power and authority in its sole, absolute and uncontrolled discretion to prescribe rules and procedures applicable to this investment election feature. Without limitation,
this may include rules and procedures which 

  
 7-1 

 
limit the frequency of changes to elections, prescribe times for making elections, including new elections when a core investment fund (referred to in (1)(A) above) is eliminated or when the
Administrator determines to implement a re-enrollment, regulate the amount or increment a Participant may allocate to a particular fund or the self-directed brokerage account, require or allow an election (or election change) to relate only to
future contributions, specify how an election may apply to the subaccounts within an Account and provide for the investment of an Account of a Participant who fails to make an investment election when required to do so, as more fully described in
(3) below. 
 (3)        Default Investment
Alternative.    The Administrator may designate one or more default investment alternatives and may prescribe the circumstances in which a Participant’s Account (or portion thereof) is to be invested in a default
investment alternative. Such circumstances may include, without limitation, when an original investment election is not correctly and timely made by a Participant, when a core investment fund (referred to in (1)(A) above) is eliminated and a
new election is not correctly and timely made by a Participant for any amounts in that fund, or in a re-enrollment in which Participants are required to make new investment elections, and a Participant does not respond with a correct and timely
investment election. 
 The Administrator may administer the default investment alternatives in a manner intended to
qualify for the safe harbor of ERISA §404(c)(5). Neither the Administrator, the Employer, nor the Trustee shall have any fiduciary responsibility in connection with the failure of a Participant to make an investment election when required to do
so, or the resulting investment of his Account (or portion thereof) in a default investment alternative. 

7.2        Investment Adjustment.    The Administrator shall account for
the investments and investment transactions attributable to each Account separately. Earnings or losses on Plan Assets attributable to a particular Account shall be allocated solely to that Account. All determinations of the investment adjustments
under this Section and under Section 7.3 below and any Appendix shall be made by the Administrator, and such determinations when so made by the Administrator shall be conclusive and shall be binding upon all persons. 

7.3        Fifth Third Stock Fund. 

(a)        General.  The Trustee shall segregate a portion of the
Plan Assets into a separate fund to be known as the “Fifth Third Stock Fund.” The Fifth Third Stock Fund shall be invested primarily in shares of common stock of Fifth Third Bancorp. The Fund may also be invested in short-term liquid
investments to the extent the Administrator or Trustee determines desirable to accommodate the expected short-run liquidity needs of the Plan or Fund. The Trustee shall have no discretionary authority to sell Fifth Third Bancorp shares or to refrain
from acquiring additional Fifth Third Bancorp shares with funds not held for short-run liquidity needs. In the event of a merger or other corporate transaction, the Fund may hold whatever assets that may be received. 

The provisions of this paragraph shall apply to any investment in the Fifth Third Stock Fund as long as the shares of common stock of Fifth
Third Bancorp are publicly traded or treated as publicly traded under Code Section 401(a)(35). Notwithstanding any other provision of the Plan 

  
 7-2 

 
to the contrary, a Participant whose Account is invested, to any extent, in the Fifth Third Stock Fund shall be permitted to divest such investment and re-invest in other investment funds made
available under the Plan. At least three diversified investment funds with materially different risk return characteristics will be offered as alternatives to the Fifth Third Stock Fund. There will be no restrictions or conditions on investment in
the Fifth Third Stock Fund that do not also apply to investment in the other investment funds. 

(b)        Investment Adjustment.  The Plan Assets comprising the
Fifth Third Stock Fund shall be valued daily at fair market value and the Participants’ Accounts (and appropriate subaccounts) shall be adjusted daily to reflect the change in value of the Fifth Third Stock Fund. 

(c)        Voting of Employer Securities.    To the extent
a Participant’s Account (or any subaccount) is invested in the Fifth Third Stock Fund, the Participant (or in the event of his death, his Beneficiary) shall have the right to instruct the Trustee in writing as to the manner in which the shares
represented by his interest in such Fund are to be voted at each annual or special meeting of the shareholders of Fifth Third Bancorp and as to the manner in which any other right relating to such stock is to be exercised. In the event that any
Participant (or Beneficiary) shall fail to instruct the Trustee, then the Trustee shall vote such shares in the same ratio in which the total shares with respect to which timely instructions were received were voted in such matters. 

(d)        ESOP Dividend Pass-Through
Election.      A Participant with an Account (including any subaccount) invested in the Fifth Third Stock Fund (or in the event of his death, his Beneficiary), shall have the right to elect, in accordance with
instructions or procedures of the Administrator, or its delegate to either (1) leave such dividends in the Plan for reinvestment in common stock of Fifth Third Bancorp under the Fifth Third Stock Fund or otherwise; or (2) take the
dividends in cash. This election shall be available with respect to only those subaccounts (invested in the Fifth Third Stock Fund) in which the Participant (or Beneficiary) is 100% vested. 

7.4        Life Insurance.  No life insurance shall be purchased under the Plan. 

7.5        Loans. 

(a)        Eligibility.  Upon filing the proper application form with
the Administrator by a Participant, the Administrator may authorize and direct the Trustee on behalf of the Plan, to grant a loan to such Participant from the Plan Assets, subject to the conditions set forth below. 

(b)        Conditions.  Loans under (a) above shall meet all of
the following requirements: 
 (1)        Loans shall be made available to all
Participants on a reasonably equivalent basis; provided that loans shall not be available to Participants who are not Employees (other than former Employees who are parties in interest within the meaning of section 3(14) of ERISA). 

(2)        A Participant may borrow solely from his Section 401(k) Salary
Deferral Account, Old Kent Pre-Tax Account, Rollover Account, Old Kent Rollover/Transfer Account and other subaccounts referred to in an Appendix to the extent attributable to elective deferrals described in section 402(g)(3) of the Code or rollover
contributions. 

  
 7-3 

 (3)        A Participant may have only
one loan outstanding at any time. 
 (4)        A Participant loan must be in an
amount equal to at least $1,000. 
 (5)        Loans shall not be made available to
Highly Compensated Employees in an amount greater than the amount made available to other Participants. 

(6)        Loans shall bear a reasonable rate of interest equal to the rate that the
Fifth Third Bank, in its lending business, would charge on a similar loan. 

(7)        Loans shall be adequately secured, which security shall, notwithstanding
Section 14.2, consist of an assignment of up to 50 percent of a borrowing Participant’s nonforfeitable Account under the Plan. The Administrator may allow such an assignment to consist solely of amounts not attributable to elective
deferrals described in section 402(g)(3) of the Code if such amounts would constitute adequate security. 

(8)        Loans shall be repaid only by payroll withholding properly authorized by
the Participant; provided that the Administrator may allow complete prepayment through other means; and provided further, a Participant who is on a leave of absence may pay installments by cashier’s check, certified check or money order, to the
extent his pay (if any) is insufficient to meet the repayment schedule. 

(9)        No Participant loan shall exceed the limitations under (c) below.

 (10)      In the event of default, foreclosure on the Participant’s accrued
nonforfeitable benefit, to the extent used as security for the loan, will occur after a distributable event occurs under the Plan. Events constituting default shall be specified in the promissory note or security agreement to be executed by the
Participant. 
 (c)        Limitation on Amount.    A
loan under the Plan (when added to any other loans outstanding under the Plan and any other plans taken into account under section 72(p)(2)(D) of the Code) to a Participant shall not exceed the lesser of: 

(1)        $50,000 reduced by the excess (if any) of - 

(A)       the highest outstanding balance of loans from the Plan (and other plans taken
into account) 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 from the Plan (and other plans taken into
account) on the date such loan was made, or 
 (2)        one-half of the
nonforfeitable portion of the Participant’s Account. 

(d)        Distributable Event.    Solely for purposes of
foreclosure on the Participant’s nonforfeitable Account, to the extent used as security for the loan, default on a Participant’s note shall be deemed to be a distributable event for such a Participant (in addition to the other
distributable events under the Plan); provided however, with respect to a Participant’s Section 401(k) 

  
 7-4 

 
Salary Deferral Account, and any other amounts subject to the distribution limitations of section 401(k)(2), to the extent used as security for the loan, such a default shall be deemed a
distributable event if, and only if, the Participant has attained age 59-1/2. 

(e)        Repayment Period.   Each loan, by its terms, shall be
required to be repaid within 5 years. In addition, loans shall be due and payable in full upon a Participant’s termination of employment (except in the case of parties in interest within the meaning of section 3(14) of ERISA) and such repayment
need not be through payroll withholding. 
 (f)        Level
Amortization.       Each loan shall be subject to substantially level amortization, with payments of principal and interest not less frequently than quarterly, over the term of the loan. 

(g)        Earmarking.    If a loan is made to a
Participant pursuant to (a) above, then his interest in other Plan Assets shall be reduced by the amount of the loan, the loan shall be an investment of his Account, and interest and other amounts allocable to such loan shall be allocated only
to his Account. 
 (h)        Effect of Default on
Benefits.   Upon a Participant’s death, if less than 100 percent of his Account is payable to his Surviving Spouse, then, in determining the amount payable to the Surviving Spouse, the amount treated as payment in
satisfaction of any loan (including accrued interest) shall first be treated as reducing the Account. 

(i)        Administration.   The Administrator is authorized to
administer the loan program. Loans will be approved if the proper forms and documentation are completed and delivered to the Administrator, the amount of the loan requested does not exceed the limits specified in this Section, adequate security
authorized in this Section is delivered to the Trustee, and the other provisions of this Section are satisfied. The Administrator is authorized to impose on a Participant a reasonable administrative fee for his loan. 

7.6       Separately Allocable Plan Expenses.   The Administrator may direct that any
expenses attributable to specific Participants’ Accounts due to investment elections (including the self-directed brokerage account), loans, withdrawals, distributions, domestic relations orders or any other reasons, be deducted directly from
the Account for which the expense was incurred to the extent paid from Plan Assets. 

  
 7-5 

 ARTICLE 8 

WITHDRAWALS AND DISTRIBUTIONS 

8.1        Hardship Withdrawals. 

(a)        Election.   During his employment with the Employer,
and subject to filing such forms and following such time and other limitations as the Administrator shall prescribe, a Participant may make withdrawals in the event of hardship from his Section 401(k) Salary Deferral Account, except to the
extent a loan is secured by such subaccount; provided however, that the aggregate of any such withdrawals from his Section 401(k) Salary Deferral Account shall not exceed the aggregate of the compensation reduction contributions made on the
Participant’s behalf under Section 4.1 and any section 401(k) elective deferrals transferred or merged into such subaccount from a Predecessor Plan. 

(b)        Hardship. 

(1)        General.   For purposes of (a) above,
“hardship” means an immediate and heavy financial need of an Employee determined in accordance with (2) below. A withdrawal based upon financial hardship cannot exceed the amount required to satisfy that need (including taxes and
penalties on the withdrawal) determined in accordance with (3) below. 

(2)        Immediate and Heavy Financial Need.  A withdrawal will be
deemed to be made on account of an immediate and heavy financial need of an Employee if and only if the withdrawal is on account of: 

(A)       expenses 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); 

(B)       purchase (excluding mortgage payments) of a principal residence of the Employee;

 (C)       payment of tuition, related educational fees, and room and board expenses,
for up to the next 12 months of post-secondary education for the Employee, or the Employee’s spouse, children, or dependents (as defined in section 152 of the Code, without regard to Code section 152(b)(1), (b)(2) and (d)(1)(B)); 

(D)       the need to prevent the eviction of the Employee from his principal residence or
foreclosure on the mortgage on the Employee’s principal residence; 

(E)       payments for burial or funeral expenses for the Employee’s deceased parent,
spouse, children or dependents (as defined in section 152 of the Code without regarding to section 152(d)(1)(B) of the Code); or 

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

  
 8-1 

 (3)        Necessity of the
Withdrawal.   A withdrawal will be deemed necessary to satisfy an immediate and heavy financial need if and only if the Administrator relies on the Employee’s representations (unless the Administrator has actual knowledge to
the contrary) that the need cannot be relieved by any of the following: 

(A)       reimbursement or compensation by insurance, or otherwise; 

(B)       reasonable liquidation of the Employee’s assets and the assets of the
Employee’s spouse and minor children (except for such assets which are held under an irrevocable trust or under the Uniform Gifts to Minors Act) to the extent such liquidation itself would not cause an immediate and heavy financial need; 

(C)       discontinuance of compensation reduction contributions under Section 4.1 by
the Employee to the Plan; 
 (D)       available withdrawals and distributions
(including distribution of ESOP dividends under section 404(k) of the Code) or loans from all plans maintained by the Employer or by another employer; or 

(E)       loans from banks or other commercial lenders. 

In addition to such certification, the Employee’s section 401(k) contributions under Section 4.1 shall be suspended for six months
after receipt of the hardship withdrawal. 
 (c)        Time of
Payment.   Any withdrawal pursuant to this Section shall be payable in a reasonable time (giving consideration to the nature of the Plan investments) after the Trustee receives notice of such withdrawal. 

8.2        Withdrawals from Certain Accounts. 

(a)        Election.   During his employment with the Employer,
and subject to filing such forms and following such time and other limitations as the Administrator shall prescribe, a Participant shall have the right to make withdrawals from his After-Tax Account, Old Kent After-Tax Account, Rollover Account, Old
Kent Rollover/Transfer Account, Old Kent Matching Account, and his Ohio Company SIP Matching Contribution Account, except to the extent a loan is secured by any such subaccount. 

(b)        Time of Payment.   Any withdrawal pursuant to this
Section shall be payable in a reasonable time (giving consideration to the nature of the Plan investments) after the Trustee receives notice of such withdrawal. 

8.3        Withdrawals on or After Attainment of Age 59-1/2. 

(a)        Election.   During his employment with the Employer,
and subject to filing such forms and following such time and other limitations as the Administrator shall prescribe, a Participant may make withdrawals from his Account (from such subaccounts as he may elect) except to the extent a loan is secured
thereby, after his attainment of age 59-1/2. 

  
 8-2 

(b)        Payment.    Any withdrawal pursuant to this
Section shall be payable in a reasonable time (giving consideration to the nature of the Plan investments) after the Trustee receives notice of such withdrawal. 

(c)        Limitations.   The amount of any withdrawal from a
subaccount may not exceed the Participant’s vested and nonforfeitable interest in that subaccount. 

8.4       Events of Distribution to Participants.   A Participant’s benefit
shall become distributable to him on account of: 
 (a)        termination of
employment; or 
 (b)        the date required under Section 8.6(c). 

8.5       Amount of Payment.   The amount of any payment under the Plan shall be
based on the nonforfeitable percentage of the Participant’s Account at the cash value of the Plan Assets allocable to such Account, as said Plan Assets are converted to cash (after taking into account all prior payments and/or withdrawals and
the allocation of all contributions to which the Participant is entitled). 
 8.6       Time of
Payment to a Participant. 
 (a)        General.   Subject
to (b), (c) and (d) below, distribution to a Participant whose benefit has become distributable shall commence as soon as administratively feasible after the Participant elects commencement of his benefit. 

(b)        Participant Consent. 

(1)        General.     If the value of a
Participant’s nonforfeitable benefit under the Plan exceeds $5,000 (including the value of a Participant’s Rollover Account and other subaccounts specified in an Appendix attributable to rollover contributions), then no part of such
benefit may be distributed to him prior to Normal Retirement Age unless he consents in writing to the distribution. 

(2)        Written Explanation.   The Administrator shall
provide to each Participant whose consent is required under (1) above, no less than 30 days and no more than 180 days prior to the commencement of benefit payments, a written explanation of the material features and relative values of the
optional forms of benefit under the Plan, and his right (if any) to defer receipt of the distribution, including the consequences of failing to defer such receipt. A Participant may elect to commence his distribution in less than thirty days (if
administratively feasible) from the date he is provided with the explanation provided he is informed of his right to the 30-day period. 

(3)        Time of Consent.    A Participant’s
consent to a distribution must not be made before he receives the written explanation under (2) above and must not be made more than 180 days before benefit payments commence. 

  
 8-3 

 (c)        Latest Date of
Payment.    The payment of a Participant’s distribution under the Plan shall begin not later than the earlier of: 

(1)        the later of: 

(A)       the 60th day after the close of the Plan Year in which occurs the latest of 

(i)         the attainment by the Participant of Normal Retirement Age, 

(ii)        the 10th anniversary of the date on which the Participant commenced
participation in the Plan, or 
 (iii)       the termination of the Participant’s
service with the Employer and all Affiliates; or 
 (B)       such date as the
Participant may elect (but not earlier than the consent of a person if required under (c) above), or 

(2)        the April 1 of the calendar year following the later of 

(A)       the calendar year in which the Participant attains age 70-1/2 or 

(B)       the calendar year in which the Participant retires; provided however, this
subparagraph (B) shall not apply to a Participant who is a Five-Percent Owner. 
 With respect to a Participant who first becomes a
Five-Percent Owner in a Plan Year after the Plan Year ending in the calendar year in which he attains age 70-1/2, the calendar year in which such subsequent Plan Year ends shall be the applicable time for purposes of subparagraph (B). 

(d)        Cash-Out Distributions. 

(1)        $5,000 and Under Cash-Out.    Any other
provisions of the Plan to the contrary notwithstanding, any amount payable to a Participant under the Plan shall be paid in a single sum, provided that the value of the Participant’s nonforfeitable benefit under the Plan (including the value of
a Participant’s Rollover Account and other subaccounts specified in an Appendix attributable to rollover contributions), determined as of the date of distribution, does not exceed $5,000, and such payment is made before payment otherwise
begins. Such single sum shall be paid as soon as administratively feasible after the amount otherwise becomes distributable under the Plan. 

  
 8-4 

 (2)        Default Method of
Payment.   In the event of such a cash-out under (1) above (also referred to in Section 9.1(c)), if the Participant does not affirmatively make an election as to whether to have such distribution paid directly to an
eligible retirement plan specified by the Participant in a direct rollover or to receive such distribution directly in accordance with Section 9.3, then the Administrator will pay the distribution as follows: 

(A)       Roth Accounts.   If the portion of the distribution
attributable to the Roth 401(k) Account and the Roth Rollover Account in the aggregate exceeds $1,000, then the Administrator will pay such portion of the distribution in a direct rollover to an individual retirement plan designated by the
Administrator. If the portion of the distribution attributable to the Roth 401(k) Account and the Roth Rollover Account in the aggregate is $1,000 or less, then the Administrator will pay such portion of the distribution directly to the Participant.

 (B)       Non-Roth Accounts.   If the portion of the
distribution attributable to the non-Roth subaccounts (that is, all subaccounts other than the Roth 401(k) Account and the Roth Rollover Account) in the aggregate exceeds $1,000, then the Administrator will pay such portion of the distribution in a
direct rollover to an individual retirement plan designated by the Administrator. If the portion of the distribution attributable to the non-Roth subaccounts in the aggregate is $1,000 or less, then the Administrator will pay such portion of the
distribution directly to the Participant. 
 8.7        Restrictions on Section 401(k)
Withdrawals and Distributions.    Notwithstanding any other provisions to the contrary, a Participant’s Section 40i(k) Salary Deferral Account, Qualified Non-Elective Contribution Account, and any other portion of
his Account attributable to compensation deferral contributions under a section 401(k) feature of a Predecessor Plan shall not be withdrawn or distributed earlier than one of the following: 

(a)        the Participant’s severance from employment; 

(b)        the Participant’s death; 

(c)        the Participant’s incurrence of a Disability; 

(d)        the termination of the Plan without the establishment or maintenance of
another defined contribution plan (other than an employee stock ownership plan as defined in section 4975(e)(7) or 409(a) of the Code, a simplified employee pension as defined in section 408(k) of the Code, a SIMPLE IRA plan as defined in section
408(p) of the Code, a plan or contract that satisfies the requirements of section 403(b) of the Code, or a plan that is described in section 457(b) of the Code); 

(e)        to the extent provided in Article 8, attainment of age 59-1/2 or incurrence
of a hardship. 
 An event described in (d) shall qualify as an event allowing a withdrawal or distribution only if the payment is in a
lump sum. 
 8.8        Effect of Reemployment.    If a Participant is
reemployed by an Employer subsequent to the commencement of a distribution to him under the Plan, then, subject to Section 8.6(c), the payment of any unapplied amount from his Account may be suspended at the election of the Participant during
the period of such reemployment and, if so suspended, then shall resume as of the first day of the month following the termination of his reemployment. 

  
 8-5 

 ARTICLE 9 

FORM OF PAYMENT TO PARTICIPANTS 

9.1       General. 

(a)        Withdrawals.   Any in-service withdrawal made
pursuant to Section 8.1, 8.2, or 8.3 shall be paid in a single sum. The single sum shall be payable in cash. However, a Participant making an in-service withdrawal from his Old Kent Pre-Tax Account, Old Kent After-Tax Account, Old Kent Matching
Account or Old Kent Rollover/Transfer Account, may elect to have whole shares of Fifth Third Bancorp stock withdrawn to the extent the applicable subaccount is invested in the Fifth Third Stock Fund. In the absence of a valid election by the date
the withdrawal is to be paid, the withdrawal shall be in cash. 

(b)        Distributions.   When a Participant’s benefit
becomes distributable under Section 8.4 of the Plan, such benefit shall be paid in such of the forms described below as the Participant elects, subject to (c) below: 

(1)        Available Distribution Forms.    The available
forms, described in more detail below, are: 
 (A)       a single sum, 

(B)       periodic installments, not less frequently than annually, with any installments
remaining unpaid at the Participant’s death to be paid to his Beneficiary, 

(C)       partial withdrawal, or 

(D)       with respect to Participants covered by an Appendix, such other form or forms as
are specified in the applicable Appendix. 
 The foregoing are the exclusive forms of benefit available under the Plan. References below to
annuity forms of payment serve only to implement the minimum distribution rules with respect to annuity forms (if any) that potentially could be available to particular Participants under a future Appendix. 

In the absence of a valid election by the date benefit payments arc to commence, the form of payout shall be a single sum cash distribution.

 (2)        Single Sum. If a single sum payment is otherwise
applicable, to the extent the Participant has his Account invested in the Fifth Third Stock Fund, he may elect to have whole shares of Fifth Third Bancorp stock distributed to him in accordance with rules and procedures established by the
Administrator, with the remainder of his distribution in cash. 

(3)        Periodic Installments. Periodic installments shall be in cash.

  
 9-1 

 In accordance with rules and procedures established by the Administrator and subject to the
minimum distribution requirements of Section 9.4, a periodic installment election may be revoked or modified by the Participant. 
 If
the Participant elects periodic installments under (b)(1)(B) above and does not revoke that election, any amount remaining unpaid at the Participant’s death shall be paid in a single sum cash distribution to his Beneficiary as soon as
administratively feasible after the Participant’s death. If a Participant dies after having commenced and then revoked a periodic installment election, Section 10.1 shall be applied as if the Participant’s benefit had not commenced.

 While receiving installment payments, a Participant may also elect a partial withdrawal from his Account under (b)(1)(C) above. 

(4)        Partial Withdrawal.     In accordance with
rules and procedures established by the Administrator, a Participant may make a partial withdrawal from his Account from time to time under (b)(1)(C) above. A partial withdrawal shall be in cash. 

(c)        Cash-Out Distributions.       Any
other provisions of the Plan to the contrary notwithstanding, any amount payable to a Participant under the Plan shall be paid in a single sum, provided that the value of the Participant’s nonforfeitable benefit under the Plan, determined as of
the date of distribution does not exceed $5,000 (including the value of a Participant’s Rollover Account and other subaccounts specified in an Appendix attributable to rollover contributions), and such payment is made before payment otherwise
begins. Such single sum shall be paid as soon as administratively feasible after the amount otherwise becomes distributable under the Plan. 

9.2       Distributions under Predecessor Plans. The amount and form of any distribution being paid
or payable or forfeited under a Predecessor Plan to or by a person, by reason of the occurrence of any event prior to the effective date of the merger of such Predecessor Plan into the Plan, shall continue to be subject to the provisions of such
Predecessor Plan as in effect on the date of such occurrence, unless otherwise expressly provided by the Plan. 

9.3       Direct Rollover. 

(a)        General.   Notwithstanding any provision of the Plan
to the contrary that would otherwise limit a distributee’s election under this Section, but subject to such exceptions permitted by the Internal Revenue Service, a distributee may elect, at the time and in the manner prescribed by the Plan
Administrator, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a direct rollover. 

(b)        Definitions. 

(1)        Eligible rollover distribution.    An eligible
rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic
payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and 

  
 9-2 

 
the distributee’s designated beneficiary, or for a specified period of ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code;
any hardship distribution; and except as provided in (c) below, the portion of any distribution that is not includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer
securities). 
 (2)        Eligible retirement plan.  An eligible
retirement plan is an individual retirement account described in section 408(a) of the Code (including a Roth IRA described in Section 408A of the Code effective for distributions after December 31, 2007), an individual retirement annuity
described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, that accepts the distributee’s eligible rollover distribution. An eligible
retirement plan shall also mean an annuity contract described in Section 403(b) of the Code and an eligible plan under Section 457(b) of the Code which is maintained by a state, political subdivision of a state, or an agency or
instrumentality of a state or political subdivision of a state and which agrees to separately account for accounts transferred into such plan from this Plan. 

(3)        Distributee.   A distributee includes an employee or
former employee. In addition, the employee’s or former employee’s surviving spouse and the employee’s or former employee’s spouse or former spouse who is the alternate payee under a qualified domestic relations order, as defined
in section 414(p) of the Code, are distributees with regard to the interest of the spouse or former spouse. To the extent provided in (d) below, a Beneficiary may also be an eligible distributee. 

(4)        Direct rollover.   A direct rollover is a payment by
the Plan to the eligible retirement plan specified by the distributee. 

(c)        Modification of Definition of Eligible Rollover Distribution to Include
After-Tax Employee Contributions.   For purposes of the direct rollover provisions in Section 9.3, a portion of a distribution shall not fail to be an eligible rollover distribution merely because the portion consists of
after-tax employee contributions which are not includible in gross income. However, such portion may be transferred only to an individual retirement account or annuity described in section 408(a) or (b) of the Code, or to a qualified plan
described in section 401(a) or 403(a) of the Code that agrees to separately account for amounts so transferred, including separately accounting for the portion of such distribution which is includible in gross income and the portion of such
distribution which is not so includible. 
 (d)        Distributions to Inherited
Individual Retirement Plan of Nonspouse Beneficiary.   An individual who is a designated Beneficiary of an Employee and who is not the surviving spouse may elect, at the time and in the manner prescribed by the Plan Administrator,
to have any portion of an eligible rollover distribution made pursuant to Article 10 paid directly to an individual retirement plan specified by such Beneficiary in a direct rollover. For purposes of this subsection (d), an individual retirement
plan is an individual retirement account described in section 408(a) of the Code or an individual retirement annuity (other than an endowment contract) described in section 408(b) of the Code. To the extent a Beneficiary elects to make such a direct
rollover, the individual retirement plan shall be treated as an inherited individual retirement account or individual retirement annuity (within the meaning of section 408(d)(3)(C) of the Code), and section 401(a)(9)(B) of the Code (other than
clause (iv) thereof) shall apply to such plan. 

  
 9-3 

 For purposes of this subsection (d), to the extent provided in rules prescribed by the Secretary
of Treasury, a trust maintained for the benefit of one or more designated Beneficiaries shall be treated in the same manner as an individual who is a designated Beneficiary of an Employee. 

(e)        Roth 401(k) Account and Roth Rollover Account.   A
direct rollover of amounts from a Roth 401(k) Account or Roth Rollover Account may be made only to another Roth elective deferral account under an applicable retirement plan described in section 402A(e)(1) of the Code or a Roth IRA described in
section 408A of the Code. 
 9.4       Minimum Distribution Requirements. 

(a)        General Rules. 

(1)        Effective Date.   The provisions of this Section
will apply for purposes of determining required minimum distributions for calendar years beginning with the 2003 calendar year. 

(2)        Precedence.   The requirements of this Section will
take precedence over any inconsistent provisions of the Plan. 

(3)        Requirements of Treasury Regulations
Incorporated.   All distributions required under this Section will be determined and made in accordance with the Treasury Regulations under section 401(a)(9) of the Code. 

(4)        TEFRA Section 242(b)(2) Elections. Notwithstanding the
other provisions of this Section, distributions may be made under a designation made before January 1, 1984, in accordance with section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of the Plan that relate
to section 242(b)(2) of TEFRA. 
 (b)        Time and Manner of Distribution.

 (1)        Required Beginning Date.    The
Participant’s entire interest will be distributed, or begin to be distributed, to the Participant no later than the Participant’s required beginning date. 

(2)        Death of Participant Before Distributions Begin.  If the
participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: 

(A)       If the Participant’s surviving spouse is the Participant’s sole
designated Beneficiary, then, distributions to the surviving spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the
Participant would have attained age 70-1/2, if later. 

  
 9-4 

 (B)       If the Participant’s surviving
spouse is not the Participant’s sole designated Beneficiary, then, distributions to the designated Beneficiary may begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. 

(C)       Effective January 1, 2003, unless (A), (B) or (D) applies, the
Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. 

(D)       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 the surviving spouse begin, this Section 9.4(b)(2), other than Section 9.4(b)(2)(A), will apply as if the surviving spouse were the
Participant. 
 For purposes of this Section 9.4(b)(2) and Section 9.4(d), unless Section 9.4(b)(2)(D) applies, distributions
are considered to begin on the Participant’s required beginning date. If Section 9.4(b)(2)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving spouse under
Section 9.4(b)(2)(A). If distributions under an annuity purchased from an insurance company irrevocably commence 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 to the surviving spouse under Section 9.4(b)(2)(A)), the date distributions are considered to begin is the date distributions actually commence. 

In the case of the death of a Participant on or after the Effective Date, then notwithstanding anything to the contrary written above, the
Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death, and distributions need not commence before that date. 

(3)        Forms of Distribution.   Unless the
Participant’s interest is distributed in the form of an annuity purchased from an insurance company or in a single sum on or before the required beginning date, as of the first distribution calendar year distributions will be made in accordance
with Sections 9.4(c) and (d). If the Participant’s interest is distributed in the form of an annuity purchased from an insurance company, distributions thereunder will be made in accordance with the requirements of section 401(a)(9) of the Code
and the Treasury Regulations. 
 (c)        Required Minimum Distributions During
Participant’s Lifetime. 
 (1)        Amount of Required Minimum
Distribution For Each Distribution Calendar Year.   During the Participant’s lifetime, the minimum amount that will be distributed for each distribution calendar year is the lesser of: 

(A)       the quotient obtained by dividing the Participant’s Account balance by the
distribution period in the Uniform Lifetime Table set forth in section 1.401(a)(9)-9 of the Treasury Regulations, using the Participant’s age as of the Participant’s birthday in the distribution calendar year; or 

(B)       if the Participant’s sole designated Beneficiary for the distribution
calendar year is the Participant’s spouse, the quotient obtained by dividing the Participant’s 

  
 9-5 

 
Account balance by the number in the Joint and Last Survivor Table set forth in section 1.401(a)(9)-9 of the Treasury Regulations, using the Participant’s and spouse’s attained ages as
of the Participant’s and spouse’s birthdays in the distribution calendar year. 

(2)        Lifetime Required Minimum Distributions Continue Through Year of
Participant’s Death.    Required minimum distributions will be determined under this Section 9.4(c) beginning with the first distribution calendar year and up to and including the distribution calendar year that
includes the Participant’s date of death. 
 (d)        Required Minimum
Distributions After Participant’s Death. 
 (1)        Death On or
After Date Distributions Begin. 
 (A)       Participant Survived by Designated
Beneficiary.   If the Participant dies on or after the date distributions begin and there is a designated Beneficiary, the minimum amount that will 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 the Participant or the remaining life expectancy of the Participant’s designated Beneficiary,
determined as follows: 
 (i)         The Participant’s remaining life
expectancy is calculated using the age of the Participant in the year of death, reduced by one for each subsequent year. 

(ii)        If the Participant’s surviving spouse is the Participant’s sole
designated Beneficiary, the remaining life expectancy of the surviving spouse is calculated for each distribution calendar year after the year of the Participant’s death using the surviving spouse’s age as of the spouse’s birthday in
that year. For distribution calendar years after the year of the surviving spouse’s death, the remaining life expectancy of the surviving spouse is calculated 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. 

(iii)       If the Participant’s surviving spouse is not the Participant’s sole
designated Beneficiary, the designated Beneficiary’s remaining life expectancy is calculated using the age of the Beneficiary in the year following the year of the Participant’s death, reduced by one for each subsequent year. 

(B)       No Designated Beneficiary.   If the Participant dies on or
after the date distributions begin and there is no designated Beneficiary as of September 30 of the year after the year of the Participant’s death, the minimum amount that will 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. 
 (2)        Death Before Date Distributions Begin.

 (A)       Participant Survived by Designated Beneficiary.  If the
Participant dies before the date distributions begin and there is a designated Beneficiary, minimum 

  
 9-6 

 
distributions may begin by December 31 of the calendar year immediately following the calendar year of the Participant’s death. In such a case, the minimum amount that will 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 9.4 (d)(1). The payment alternative in this paragraph (A) shall no longer be available in the case of a Participant’s death on or after the Effective Date. 

(B)       Five-Year Rule.   Effective January 1, 2003, if the
Participant dies before the date distributions begin, unless (A) or (C) applies, distribution of the Participant’s entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the
Participant’s death. 
 (C)       Death of Surviving Spouse Before Distributions
to Surviving Spouse Are Required to Begin.   If the Participant dies before the date distributions begin, the Participant’s surviving spouse is the Participant’s sole designated Beneficiary, and the surviving spouse dies
before distributions are required to begin to the surviving spouse under Section 9.4(b)(2)(A), this Section 9.4(d)(2) will apply as if the surviving spouse were the Participant. The payment alternative in this paragraph (C) shall no
longer be available in the case of a Participant’s death on or after the Effective Date. 

(e)        Definitions. 

(1)        Designated Beneficiary.    The individual who
is designated as the Beneficiary under Section 2.9 of the Plan and is the designated Beneficiary under section 401 (a)(9) of the Code and section 1.401 (a)(9)- 1, Q&A-4, of the Treasury Regulations. 

(2)        Distribution Calendar Year.    A calendar year
for which a minimum distribution is required. For distributions beginning before the Participant’s death, the first distribution calendar year is the calendar year immediately preceding the calendar year which contains the Participant’s
required beginning date. For distributions beginning after the Participant’s death, the first distribution calendar year is the calendar year in which distributions are required to begin under Section 9.4(b)(2). The required minimum
distribution for the Participant’s first distribution calendar year will be made on or before the Participant’s required beginning date. The required minimum distribution for other distribution calendar years, including the required
minimum distribution for the distribution calendar year in which the Participant’s required beginning date occurs, will be made on or before December 31 of that distribution calendar year. 

(3)        Life Expectancy.   Life expectancy as computed by
use of the Single Life Table in section 1.401(a)(9)-9 of the Treasury Regulations. 

(4)        Participant’s Account Balance.    The
Account balance as of the last valuation date in the calendar year immediately preceding the distribution calendar year (valuation calendar year) increased by the amount of any contributions made and allocated or forfeitures allocated to the Account
balance as of dates in the valuation calendar year after the valuation date and decreased by distributions made in the valuation calendar year after the 

  
 9-7 

 
valuation date. The 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. 

(5)        Required Beginning Date.   The date specified in
Section 8.6(c)(2) of the Plan. 
 (f)        Permitted Waiver of 2009
Distributions.   A Participant or Beneficiary who would be required to take a minimum distribution hereunder for the 2009 distribution calendar year shall not be required to take any distribution for the 2009 distribution calendar
year. Foregoing the 2009 required minimum distribution shall have no effect on the determination of the required beginning date for purposes of determining required minimum distributions for distribution calendar years after 2009. The 5-year period
described in section 401(a)(9)(B)(ii) of the Code (and the corresponding provisions of the Plan) shall be determined without regard to calendar year 2009. The Administrator is permitted (but not required) to treat a distribution for the 2009
distribution calendar year as an eligible rollover distribution under Section 9.3. 

  
 9-8 

 ARTICLE 10 

DEATH BENEFITS 

10.1      Death Benefit. 

(a)        Entitlement.    Upon the death of a Participant,
prior to the application of his Account for his benefit and after receipt by the Administrator of proof of such Participant’s death in a form it determines to be proper, his Beneficiary shall be entitled to a benefit equal to: 

(1)        the nonforfeitable percentage of such Participant’s Account at the
cash value of the Plan Assets allocable to such Account as said Plan Assets are converted to cash; plus 

(2)        any nonforfeitable contributions made by or on behalf of such Participant
not yet credited to his Account; minus 
 (3)        any payments to and/or
withdrawals by such Participant not yet debited to his Account. 

(b)        Payment of Death Benefits.    Death benefits
under (a) above shall, subject to Section 9.4, be payable to a Participant’s Beneficiary in such of the following forms as the Participant or Beneficiary elects: 

(1)        a single sum cash distribution, 

(2)        periodic installment payments in cash, not less frequently than annually,
with any installments remaining unpaid at the Beneficiary’s death to be paid to the Participant’s remaining Beneficiary, or 

(3)        with respect to Participants (and their Beneficiaries) covered by an
Appendix, such other form or forms (if any) of death benefit as are specified in the applicable Appendix. 
 Subject to Section 9.4,
distribution of death benefits under (a) above shall commence at such time as the Participant or Beneficiary elects and, unless administratively impractical, shall first be available for distribution within 90 days after the Participant’s
death. In the case of the death of a Participant on or after the Effective Date, periodic installment payments under Section 10.1(b)(2) must be completed by December 31 of the calendar year containing the fifth anniversary of the
Participant’s death. 
 The foregoing are the exclusive forms of death benefit under (a) above available under the Plan.
References in Section 9.4 to annuity forms of payment serve only to implement the minimum distribution rules with respect to annuity forms of death benefit that potentially could be available to particular Beneficiaries under a future Appendix
to the Plan. 

  
 10-1 

 ARTICLE 11 

ADMINISTRATION 

11.1      Administrator. 

(a)        Named Fiduciary.  The Administrator shall be a “Named
Fiduciary” for the Plan. 

(b)        Responsibilities.   The Administrator shall discharge
its responsibilities with respect to the Plan in accordance with the documents and instruments governing the Plan insofar as such documents and instruments are consistent with the provisions of title I of ERISA. 

(c)        Powers.   In addition to the powers which are
expressly provided in the Plan, the Administrator shall have the power and authority in its sole, absolute and uncontrolled discretion to control and manage the operation and administration of the Plan and shall have all powers necessary to
accomplish these purposes including, but not limited to the following: 

(1)        the power to determine who is a Participant; 

(2)        the power to determine allocations, balances, and nonforfeitable
percentages with respect to Participants’ Accounts; 
 (3)        the power to
determine when, to whom, in what amount, and in what form distributions are to be made; and 

(4)        such powers as are necessary, appropriate or desirable to enable it to
perform its responsibilities, including the power to establish rules, regulations and forms with respect thereto. 
 Benefits under this
Plan will be paid only if the Administrator decides in its discretion that the applicant is entitled to them. 

11.2      Procedures for Delegation. 

(a)        Delegations.   The Administrator or the Board may
delegate to one or more persons or entities certain of the Administrator’s fiduciary responsibilities (other than duties involving the management or control of the Plan Assets) under an arrangement whereby it shall have the opportunity for such
periodic review of the delegate’s performance as is appropriate under the circumstances and at such times and in such manner as it may choose for the purpose of its evaluation of continuing such designation and delegation and whereby it can
promptly terminate the delegate’s services. 

(b)        Advisors.   The Administrator shall have the right to
employ one or more persons or entities to render advice with regard to any responsibility it has under the Plan. 

(c)        Claims Review Committee.   The Administrator shall
create a Claims Review Committee and shall appoint such individuals to serve on that Committee as it deems appropriate 

  
 11-1 

 
from time to time. The Claims Review Committee shall have the duty and power, in its sole, absolute and uncontrolled discretion to administer the initial claims procedure under Section 11.4
and the claim review procedure under Section 11.5. The Claims Review Committee shall have sole, absolute and uncontrolled discretion to decide all claims under the initial claims procedure and under the claim review procedure and its decisions
shall be binding on all parties. 
 (d)        Removal, Resignation, and
Vacancies.    A holder of a delegated position of fiduciary responsibility (including an individual member of a group holding such position) may be removed therefrom at any time and without cause by the person or entity
making the delegation and may resign at any time upon prior written notice to such person or entity. Vacancies in any such positions created by removal, resignation, death or other cause may be filled by such person or entity or the fiduciary
responsibilities for such position may be retained and/or redelegated by such person or entity. 

11.3      Miscellaneous Administration Provisions. 

(a)        Administrative Expenses.    The Employer may pay
the reasonable expenses of administering the Plan, including any expenses incident to the functioning of the Administrator and the professional fees of any consultants or advisors with respect to the Plan; provided however, any expenses not so paid
by the Employer shall be paid from the Plan Assets; and provided further, no person who already receives full-time pay from the Employer shall receive any compensation from the Plan, except for reimbursement of expenses properly and actually
incurred. 
 (b)        Indemnification.   The Employer may
indemnify, through insurance or otherwise, some or all of the fiduciaries with respect to the Plan against claims, losses, damages, expenses and liabilities arising from their performance of their responsibilities under the Plan. 

(c)        Interpretations.    All interpretations of the
Plan and questions concerning its administration and application as determined by the Administrator in its sole, absolute and uncontrolled discretion shall be binding on all persons having an interest under the Plan. 

(d)        Uniform and Non-Discriminatory Application.   All
determinations and actions under the Plan shall be uniformly and consistently applied in a non-discriminatory manner to all persons under similar circumstances. 

(e)        Qualified Domestic Relations Order
Procedures.     The Administrator shall establish reasonable procedures to determine the qualified status, under section 414(p) of the Code, of domestic relations orders and to administer distributions under such
qualified orders. 
 (f)        Effectiveness of Elections,
etc.   An election, designation, request or revocation provided for in the Plan shall be made in writing and shall not become effective until it has been properly filed with the Administrator. 

(g)        Written Records.   The Administrator shall maintain
all such books of account and other records and data as are necessary for the proper performance of its responsibilities under the Plan. 

  
 11-2 

 (h)        Administration Consistent
with ERISA and the Code.   The Plan is intended to comply with the provisions of ERISA and of the Code, and the Plan shall be interpreted and administered consistently with such provisions and with the applicable regulations and
rulings thereunder. 
 (i)        Service in More Than One Fiduciary
Capacity.   Any person or entity may serve in more than one fiduciary capacity for the Plan, including service both as Administrator and as trustee. 

11.4      Initial Claims Procedure. 

(a)        Claim. 

(1)        Filing.  In order to present a complaint regarding the
nonpayment of a Plan benefit or a portion thereof (a “Claim”), a Participant or beneficiary under the Plan (a “Claimant”) or his duly authorized representative must file such Claim by mailing or delivering a writing stating such
Claim to the department, officer, or employee responsible for employee benefit matters of the Employer. 

(2)        Acknowledgment.    Upon such receipt of a
Claim, the Claims Review Committee shall furnish to the Claimant a written acknowledgment which shall inform such Claimant of the time limit set forth in (b)(1) below and of the effect, pursuant to (b)(3) below, of failure to decide the Claim within
such time limit. 
 (b)        Initial Decision. 

(1)        Time Limit.   The Claims Review Committee shall
decide upon a Claim within a reasonable period of time after receipt of such Claim; provided however, that such period shall in no event exceed 90 days, unless special circumstances require an extension of time for processing. If such an extension
of time for processing is required, then the Claimant shall, prior to the termination of the initial 90-day period, be furnished a written notice indicating such special circumstances and the date by which the Claims Review Committee expects to
render a decision. In no event shall an extension exceed a period of 90 days from the end of the initial period. 

(2)        Notice of Denial.    If the Claim is wholly or
partially denied, then the Claims Review Committee shall furnish to the Claimant, within the time limit applicable under (1) above, a written notice setting forth in a manner calculated to be understood by the Claimant: 

(A)       the specific reason or reasons for such denial; 

(B)       specific reference to the pertinent Plan provisions on which such denial is
based; 
 (C)       a description of any additional material or information necessary
for such Claimant to perfect his Claim and an explanation of why such material or information is necessary; and 

(D)       appropriate information as to the steps to be taken if such Claimant wishes to
submit his Claim for review pursuant to Section 11.5, including notice of the time limits set forth in Section 11.5(b)(2). 

  
 11-3 

(c)        Interpretation.   This Section 11.4 shall be
interpreted consistently with section 2560.503-1 of the Department of Labor Regulations. The Claims Review Committee may take such additional actions that are not inconsistent with such regulations. 

11.5      Claim Review Procedure. 

(a)        Claimant’s Rights.   If a Claim is wholly or
partially denied under Section 11.4, then the Claimant or his duly authorized representative shall have the following rights: 

(1)        to obtain, subject to (b) below, a full and fair review by the Claims
Review Committee; 
 (2)        to review pertinent documents; and 

(3)        to submit issues and comments in writing. 

(b)        Request for Review. 

(1)        Filing.    To obtain a review pursuant to
(a) above, a Claimant entitled to such a review or his duly authorized representative shall, subject to (2) below, mail or deliver a written request for such a review (a “Request for Review”) to the department, officer, or
employee responsible for employee benefit matters of his Employer. The filing shall include a complete description of the appeal, including a description of the original claim and any issue or information (e.g., comments, documents, and records)
that the Claimant or his duly-appointed representative wants considered. 

(2)        Time Limits for Requesting a Review.   A Request for
Review must be mailed or delivered within 60 days after receipt by the Claimant of written notice of the denial of the Claim or within such longer period as is reasonable and related to the nature of the benefit which is the subject of the Claim and
to other attendant circumstances. 

(3)        Information.    At any time during the Claim
process, the Claimant may request, and the Claims Review Committee or its delegate shall provide within a reasonable time thereafter free of charge, any relevant documents in its possession relating to the Claim. 

(4)        Scope of Review.   The review shall take into
account all information (e.g., comments, documents, and records) submitted by the Claimant relating to the Claim, without regard to whether such information was submitted or considered in the initial Claim review. 

  
 11-4 

 (c)        Decision on Review.

 (1)        Time Limit. 

(A)       General.  If, pursuant to (b) above, a review is
requested, then, except as otherwise provided in (B) below, the Claims Review Committee or its delegate (but only if such delegate has been given the authority to make a final decision on the Claim) shall make a decision promptly and no later
than 60 days after receipt of the Request for Review; except that, if special circumstances require an extension of time for processing, then the decision shall be made as soon as possible but not later than 120 days after receipt of the Request for
Review. The Claims Review Committee must furnish the Claimant written notice of any extension prior to its commencement. 

(B)       Regularly Scheduled Meetings.    Anything to the
contrary in (A) above notwithstanding, if the decision on review is to be made by a committee which holds regularly scheduled meetings at least quarterly, then its decision on review shall be made no later than the date of the meeting which
immediately follows the receipt of the Request for Review; provided however, if such Request for Review is received within 30 days preceding the date of such meeting, then such decision on review shall be made no later than the date of the second
meeting which follows such receipt; and provided further that, if special circumstances require a further extension of time for processing, and if the Claimant is furnished written notice of such extension prior to its commencement, then such
decision on review shall be rendered no later than the third meeting which follows such receipt. 

(2)        Notice of Decision.   The Claims Review Committee or
its delegate shall furnish to the Claimant, within the time limit applicable under (1) above, a written notice setting forth in a manner calculated to be understood by the Claimant: 

(A)       the specific reason or reasons for the decision on review; and 

(B)       specific reference to the pertinent Plan provisions on which the decision on
review is based. 
 (C)       a statement that the Claimant is entitled to receive, upon
request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to the Claimant’s claim for benefits. 

(D)       a statement that there is no voluntary appeal procedures and the Claimant’s
right to bring an action under section 502(a) of ERISA. 

(d)        Interpretation.   This Section 11.5 shall be
interpreted consistently with section 2560.503-1 of the Department of Labor Regulations. The Claims Review Committee may take such additional actions that are not inconsistent with such regulations. 

11.6      Statute of Limitations.   No action at law or equity may be brought by a
Participant, Beneficiary or person claiming through the Participant or Beneficiary regarding benefits under the Plan unless the Participant, Beneficiary or person claiming through the Participant or Beneficiary first exhausts the procedures set
forth in Sections 11.4 and 11.5 and the action at law or equity is commenced no later than one year from the date of decision on review. 

  
 11-5 

 ARTICLE 12 

AMENDMENT AND TERMINATION 

12.1      Amendment and Termination. 

(a)        Right to Amend or Terminate.   Fifth Third Bank
reserves the right to amend or terminate the Plan in accordance with the procedures set forth in (b) below, and each other Employer irrevocably delegates such power to Fifth Third Bank. The power to amend and terminate shall include, but not be
limited to, the power to merge other plans into this Plan, the power to accept transfers of assets and benefits from other plans, the power to determine the terms of any such merger or transfer; and the power to add, modify or delete an Appendix and
to otherwise determine the terms and conditions applicable to any other Employer. 

(b)        (1)       Amendment
Procedure.   Any amendment of the Plan shall be by action of The Fifth Third Bank Pension, Profit Sharing and Medical Plan Committee or the Chairman of such Committee. If an amendment is being made by the Committee, it must be
approved by a majority of the members of the Committee as constituted at the time of adoption of the amendment. Any amendment may be given retroactive effect as determined by said Committee or the Chairman. An amendment may be evidenced in such
manner as said Committee or Chairman shall determine. If the amendment is approved by the Committee, such evidence may include (but shall not be limited to) a written resolution signed by a majority of the members of the Committee or minutes of a
meeting of the Committee reflecting approval by a majority of the members. 

(2)        Termination Procedure.   Any termination of the Plan
shall be by action of The Fifth Third Bank Pension, Profit Sharing and Medical Plan Committee. Any termination must be approved by a majority of the members of the Committee as constituted at the time of adoption of the termination; and any such
termination may be given retroactive effect as determined by said Committee. A termination may be evidenced in such manner as said Committee shall determine, and such evidence may include (but shall not be limited to) a written resolution signed by
a majority of the members of the Committee or minutes of a meeting of the Committee reflecting approval by a majority of the members. 

(c)        Conditions on Amendments and Termination. 

(1)        Accrued Benefit. 

(A)       General.   No amendment to the Plan shall be effective to
the extent that it has the effect of reducing a Participant’s accrued benefit, except as permitted under section 412(c)(8) of the Code. 

  
 12-1 

 (B)       Treatment of Certain
Amendments.   For purposes of (A) above, an amendment which has the effect, with respect to benefits attributable to service before the amendment, of - 

(i)         eliminating or reducing an early retirement benefit or a
retirement-type subsidy or 
 (ii)        (except as otherwise provided by Treasury
Regulations) eliminating an optional form of benefit shall be treated as reducing accrued benefits. In the case of a retirement-type subsidy, the preceding sentence shall apply only with respect to a Participant who satisfies (either before or after
the amendment) the preamendment conditions for the subsidy. 

(2)        Changes in Vesting
Schedule.       No amendment shall reduce the nonforfeitable percentage of a Participant’s accrued benefit (determined as of the later of the date such amendment is adopted or the date such amendment
becomes effective). 
 12.2      Distribution of Plan Assets Upon Termination of the
Plan.   If the Plan is terminated, then distributions and withdrawals shall continue to be made as provided in the Plan; provided however, subject to Article 8, the Administrator may cause Participants’ Accounts to be paid to
them, pursuant to the provisions of Article 9, on account of such termination of the Plan. 

  
 12-2 

 ARTICLE 13 

TOP-HEAVY RULES 

13.1      Definitions.   For purposes of this Article 13, the following terms shall have
the following meanings: 
 (a)        “Aggregation Group” means: 

(1)       each qualified plan or simplified employee pension of the Employer or an
Affiliate in which a Key Employee is a participant, 
 (2)       each other plan of the
Employer or an Affiliate which enables any plan described in (1) above to meet the requirements of section 401(a)(4) or 410 of the Code, 

(3)       any other plan or plans which the Employer elects to include provided that the
group would continue to meet the requirements of sections 401(a)(4) and 410 of the Code with such plan or plans being taken into account, and 

(4)       any other plan which would have been included in the foregoing had it not
terminated. 
 (b)        “Determination Date,” with respect to any Plan
Year for the Plan, means the last day of the preceding Plan Year (or, in the case of the first Plan Year of the Plan, the last day of such Plan Year). 

(c)        “Determination Period” means, with respect to any Plan Year, the
five Plan Years ending on the Determination Date with respect to such Plan Year. 

(d)        “Key Employee,” means any Employee or former Employee (including
any deceased Employee) who at any time during the Plan Year that includes the Determination Date was an officer of the Employer having annual compensation greater than $170,000 (as adjusted under section 416(i)(1) of the Code) a Five-Percent
Owner of the Employer, or a 1-percent owner of the Employer having annual compensation of more than $150,000. For this purpose, annual compensation means compensation within the meaning of section 415(c)(3) of the Code. The determination of who
is a Key Employee will be made in accordance with section 416(i)(1) of the Code and the applicable regulations and other guidance of general applicability issued thereunder. 

(e)        “Present Value” means, with respect to a defined benefit plan,
the present value based on the interest and mortality rates specified under the applicable defined benefit plan for purposes of computing the Top-Heavy Ratio. The actuarial assumptions used for all plans within the same Aggregation Group must be the
same. 
 (f)        “Top-Heavy Plan” means the Plan, with respect to any
Plan Year after 1983, if the Top-Heavy Ratio exceeds 60 percent. 

  
 13-1 

 (g)        “Top-Heavy Ratio”
means, for the Plan or an Aggregation Group of which the Plan is a part, a fraction, the numerator of which is the sum of defined contribution account balances and the Present Values of defined benefit accrued benefits for all Key Employees and the
denominator of which is the sum of defined contribution account balances and the Present Values of defined benefit accrued benefits for all participants. The Top-Heavy Ratio shall be determined in accordance with section 416 of the Code and the
applicable regulations thereunder, including, without limitation, the provisions relating to rollovers and the following provisions: 

(1)        The value of account balances under the Plan will be determined as of the
Determination Date with respect to the applicable Plan Year. 
 (2)        The
value of account balances and accrued benefits under plans aggregated with the Plan shall be calculated with reference to the determination dates under such plans that fall within the same calendar year as the applicable Determination Date under the
Plan. 
 (3)        The value of account balances and the present value of accrued
benefits will be determined as of the most recent valuation date that falls within or ends with the 12-month period ending on the applicable determination date, except as provided in section 416 of the Code and the regulations thereunder for the
first and second plan years of a defined benefit plan. 
 (4)        A simplified
employee pension shall be treated as a defined contribution plan; provided however, at the election of the Employer, the Top-Heavy Ratio shall be computed by taking into account aggregate employer contributions in lieu of the aggregate of the
accounts of employees. 
 (5)        Distributions (including distributions under a
terminated plan which had it not been terminated would have been included in the Aggregation Group) within the 1-year period ending on a Determination Date shall be taken into account. In the case of a distribution made for a reason other than
severance from employment, death, or disability, this provision shall be applied by substituting “5-year period” for “1-year period.” 

(6)        Defined contribution account balances shall be adjusted to reflect any
contribution not actually made as of a Determination Date but required to be taken into account on that date under section 416 of the Code and the regulations thereunder. 

(7)        Deductible voluntary contributions shall not be included. 

(8)        There shall be disregarded 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
the plan at any time during the 1-year period ending on the Determination Date. 

  
 13-2 

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

(h)        “Valuation Date,” with respect to a Determination Date under the
Plan, means the Accounting Date coinciding with such Determination Date. 
 13.2      Minimum
Contribution. 
 (a)        Safe Harbor 401(k)
Plan.   This Section shall not apply in any Plan Year in which the Plan consists solely of a safe harbor plan meeting the requirements of sections 401(k)(12) and (m)(11) of the Code, determined in accordance with section
416(g)(4)(H) of the Code. 
 (b)        General.   For any
Plan Year for which the Plan is a Top-Heavy Plan, the Employer contribution and forfeitures (excluding compensation reduction contributions under Section 4.1) allocated on behalf of any Participant who is not a Key Employee and who is an
Employee on the last day of the Plan Year shall not be less than such Participant’s Section 415 Compensation times the lesser of (1) three percent (3%) or (2) the largest percentage of such contributions and forfeitures
(including compensation reduction contributions under Section 4.1), expressed as a percentage of Section 415 Compensation, allocated on behalf of any Key Employee for that Plan Year. For these purposes, “Section 415 Compensation”
shall mean the first $265,000 (as adjusted by the Secretary of Treasury in accordance with section 401(a)(17) of the Code) of a Participant’s Section 415 Compensation (as defined in Section 5.1(d)). This minimum contribution shall be
made even though, under other Plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation for the year because the Participant received compensation of less than a stated
amount. 
 Employer matching contributions shall be taken into account for purposes of satisfying the minimum contribution requirements of
section 416(c)(2) of the Code and the Plan. The preceding sentence shall apply with respect to matching contributions under the Plan or, if the Plan provides that the minimum contribution requirement shall be met in another plan, such other plan.
Employer matching contributions that are used to satisfy the minimum contribution requirements shall be treated as matching contributions for purposes of the actual contribution percentage test and other requirements of section 401(m) of the Code.

 (c)        Participants Also Covered Under Defined Benefit
Plan.   If a Participant who is not a Key Employee and who is an Employee on the last day of the Plan Year also participates in one or more defined benefit plans which are part of the same Aggregation Group as the Plan, and if
such defined benefit plan or plans do not satisfy the minimum benefit requirements of section 416 of the Code with respect to such Participant, then, with respect to such Participant, “five percent (5%)” shall be substituted for “the
lesser of (1) three percent (3%) or (2) the largest percentage of such contributions and forfeitures (including contributions under Section 4.1) expressed as a percentage of Section 415 Compensation, allocated on behalf of
any Key Employee for that Plan Year” in (a) above. 

  
 13-3 

 ARTICLE 14 

MISCELLANEOUS 

14.1      Construction. 

(a)        Article and Section References.   Except as otherwise
indicated by the context, all references to Articles or Sections in the Plan refer to Articles or Sections of the Plan. The titles thereto are for convenience of reference only and the Plan shall not be construed by reference thereto. 

(b)        Gender and Number.   As used in the Plan, except when
otherwise indicated by the context, the genders of pronouns and the singular and plural numbers of terms shall be interchangeable. 

14.2      Assignment or Alienation of Benefits. 

(a)        General.   Except as provided in (b) below and
section 401(a)(13)(C) of the Code, benefits provided under the Plan may not be anticipated, assigned (either at law or in equity), alienated or subject to attachment, garnishment, levy, execution or other legal or equitable process. Except as
provided in the foregoing, if any attempt shall be made to reach the beneficial interest of any Participant or beneficiary by legal process not preempted by ERISA, the Administrator may suspend any rights of distribution which any Participant or
beneficiary may have, and may direct that such person’s beneficial interest hereunder be paid over or applied for the benefit of such person, or for the benefit of dependents of such person, as the Administrator shall determine. 

(b)        QDRO. 

(1)        General.   Notwithstanding (a) above, benefits
shall be paid in accordance with the applicable requirements of any domestic relations order which is a qualified domestic relations order (as defined in section 206(d) of ERISA or section 414(p) of the Code); and provided further that benefits
shall be paid pursuant to any domestic relations order entered before January 1, 1985 if either the Plan is paying benefits pursuant to such order on such date or the Administrator elects to treat such order as a qualified domestic relations
order. 
 (2)        Immediate Single Sum Distribution.   If
a qualified domestic relations order so provides, the Alternate Payee’s entire benefit shall be paid as soon as administratively feasible after the Administrator’s receipt of the order, determination of its qualified status and
determination of the amount payable thereunder. Otherwise, payment shall be made only at such time as the Participant’s benefit would otherwise be payable or as provided in section 414(p) of the Code. 

(3)        Alternate Payee’s Beneficiary.   In the event
an Alternate Payee who is entitled to a benefit hereunder pursuant to a qualified domestic relations order dies prior to the receipt of the entire benefit due, the Alternate Payee’s remaining benefit shall be payable to the Alternate
Payee’s beneficiary designated in the order or on a form specified by the Administrator and received by the Administrator prior to the Alternate Payee’s death. In the event there is no designated beneficiary to receive any such amount,
then such amount shall be payable to the estate of the Alternate Payee. 

(4)        Alternate Payee Defined.   “Alternate
Payee” shall have the meaning given in section 414(p)(8) of the Code. 

  
 14-1 

 14.3      Data. 

(a)        Obligation to Furnish.   Each person who participates
or claims benefits under the Plan shall furnish to the Administrator, any trustee, or any insurance company involved in the funding of the benefits under the Plan, such signatures, documents, evidence, or information as the Administrator, such
trustee, or such insurance company shall consider necessary or desirable for the purpose of administering the Plan. 

(b)        Mistakes or Misstatements.   In the event of a
mistake or a misstatement as to any item of such information, as is furnished pursuant to (a) above, which has an effect on the amount of benefits to be paid under the Plan, or in the event of a mistake or misstatement as to the amount of
payments to be made to a person entitled to receive a benefit under the Plan, the Administrator shall cause such amounts to be withheld or accelerated, as shall in its judgment accord to such person the payment to which he is properly entitled under
the Plan. 
 14.4      Employment Relationship. 

(a)        No Enlargement of Rights.    Except as otherwise
provided by law or legally enforceable contract, the establishment of the Plan or of any fund or any insurance contract thereunder, any amendment of the Plan, participation in the Plan, or the payment of any benefits under the Plan, shall not be
construed as giving any person whomsoever any legal or equitable claims or rights against any Employer, or its officers, directors, or shareholders, as such, or as giving any person the right to be retained in the employment of any Employer. 

(b)        Employer’s Rights.    The right of an
Employer to discipline or discharge an employee shall not be affected by reason of any of the provisions of the Plan. 

14.5      Merger or Transfer of Plan Assets.   In the case of any merger or consolidation
of the Plan with, or transfer of assets or liabilities of the Plan to, any other plan, each Participant in the Plan shall (if the surviving plan terminated immediately after the merger, consolidation, or transfer) be entitled to receive a benefit
which is equal to or greater than the benefit he would have been entitled to receive immediately before the merger, consolidation, or transfer (if the Plan had then terminated). In the case of a transfer to another plan of any Section 401(k)
Salary Deferral Account or any other portion of an Account subject to the 401(k) restrictions on distributions, such a transfer may take place only if it is reasonably concluded that the transferee plan contains the restrictions described in
Section 8.7. 
 14.6      Incompetency or Disability.   Each person to whom a
distribution is payable under the Plan shall be conclusively presumed to be mentally competent and not under a disability that renders him unable to care for his affairs, until the date on which the Administrator receives a written notice, in a form
and manner acceptable to the Administrator, indicating that a guardian, conservator, or other party legally vested with the care of the person or the estate of such person 

  
 14-2 

 
has been appointed by a court of competent jurisdiction, and any payment of a distribution due thereafter shall be made to the same, provided that proper proof of his appointment and continuing
qualification is furnished in a form and manner acceptable to the Administrator. The Administrator shall not be required to look to the application of any such payment so made. 

14.7      Nontransferability of Annuities.   Any annuity contract distributed from the
Plan must be nontransferable. 
 14.8      USERRA and HEART Act.   Notwithstanding any
provision of the Plan to the contrary, contributions, benefits and service credit with respect to qualified military service will be provided in accordance with Section 414(u) of the Code. Upon the death of any Participant who dies on or after
January 1, 2007, while on a leave of absence to perform qualified military service with reemployment rights described in Code section 414(u), the Participant’s Beneficiary shall be entitled to any additional benefits (other than
benefit accruals related to the period of qualified military service) that would be provided under the Plan had the Participant died as an active Employee, in accordance with section 401(a)(37) of the Code. 

14.9      Governing Law.   The Plan and all rights and duties under the Plan shall be
governed, construed and administered in accordance with the laws of the State of Ohio, except as governed separately by or preempted by federal law. 

14.10    Severability.   In case any provision of this Plan shall be held illegal or invalid for any
reason, such illegality or invalidity shall not affect the remaining provisions of this Plan, and this Plan shall be construed and interpreted as if such illegal or invalid provision had never been a part of it. 

IN WITNESS WHEREOF, FIFTH THIRD BANK has caused this Plan, as supplemented by the Appendices hereto, to be executed this 23rd day of December, 2014. 
  

			
	FIFTH THIRD BANK
		
	BY: 		 /s/ Teresa J. Tanner

  
 14-3 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX I 

PREDECESSOR EMPLOYER INDEX 

Service crediting and/or other substantive provisions are applicable with respect to the following predecessor employers in
the Appendices indicated: 
  

					
	  

Predecessor Employer
		
Service
 Crediting

under

        Appendix        
		
     Other  

     Substantive  

     Provisions  

     under  

     Appendix  

	 ACI Merchant Services, Inc.
		II		 
	 Bank of Ashland (and affiliates)
		II		 
	 Bank One, National Association
		II		 
	 Boone State Bank
		IV		IV
	 Capital Holdings, Inc.

(and Capital Bank, N.A.)
		II		 
	 Card Management Corporation
		XXII		XXII
	 CitFed Bancorp, Inc. (and subsidiaries)
		XIV		XIV
	 Citizens Heritage Bank, National Association
		II		 
	 CNB Bancshares, Inc.

(and Civitas Bank and other subsidiaries)
		XVI		XVI
	 Commercial National Bank
		II		II
	 Cumberland Federal Savings Bank
		VII		VII
	 Decatur County Bank
		II		 
	 Enterprise Federal Savings Bank

(and Enterprise Federal Bancorp, Inc.)
		XV		XV
	 Falls Savings Bank, FSB
		IX		IX
	 First Charter Corporation (and subsidiaries)
		XXV		XXV
	 First Horizon National Corporation
(and First Tennessee
 Bank National Association)
		II		 
	 First-Mason Bank
		III		III
	 First National Bankshares of Florida, Inc. (and subsidiaries)
		XXI		XXI
	 First Nationwide Bank, a Federal
Savings Bank (fka
 California Federal)
		XI		XI
	 First Ohio Bancshares, Inc.

(and First National Bank of Toledo

and other subsidiaries)
		VI		VI
	 Franklin Financial Corporation (and subsidiaries)
		XX		XX
	 Freedom Bank
		II		 
	 Gateway Leasing Corporation
		II		 
	 Great Lakes National Bank, Ohio, N.A.
		II		 

  
 AI-1 

					
	  

Predecessor Employer
		
Service
 Crediting

under

        Appendix        
		
     Other  

     Substantive  

     Provisions  

     under  

     Appendix  

	 Heartland Capital Management, Inc.
		II		 
	 Integrated Delivery Technologies, Inc.
		II		 
	 Kentucky Enterprise Bank, FSB

(and Kentucky Enterprise Bancorp, Inc.)
		II		 
	 Mutual Federal Savings Bank
		VIII		VIII
	 NBD Bancorp, Inc.
		X		X
	 New Palestine Bank
		V		V
	 The Ohio Company (and subsidiaries)
		XII		XII
	 Old Kent Financial Corporation (and subsidiaries)
		XVIII		XVIII
	 Ottawa Financial Corporation (and AmeriBank)
		XVII		XVII
	 Peoples Bank Corporation of Indianapolis (and subsidiaries)
		II		 
	 R-G Crown Bank, FSB
		XXIV		XXIV
	 Resource Management, Inc.

(dba Maxus Investment Group)
		II		 
	 Skipjack Financial Services, Inc.
and Transactive
 Ecommerce Solutions, Inc.
		II		 
	 South Florida Bank (and South
Florida
 Bank Holding Corporation)
		II		 
	 Stale Savings Bank (and affiliates)
		XIII		XIII
	 Strongsville Savings Bank (and

Emerald Financial Corp)
		II		 
	 USB, Inc.
		XIX		XIX
	 Vanguard Financial Company
		II		 
	 W. Lyman Case & Company
		II and XXIII		XXIII

  
 AI-2 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX II 
 Service
Crediting for Certain Predecessor Employers 
 1.         Predecessor
Employers.   The crediting of Service under this Appendix shall apply only to those Employees described below. 
  

	 	(i)	 CITIZENS HERITAGE BANK, NATIONAL ASSOCIATION.  Employees of Citizens Heritage Bank, National Association
(“Citizens”) who became Employees on March 31, 1988 in connection with Citizens’ adoption of the Old Plan on that date shall be credited with Service under Section 2.54 of the Plan for their service with Citizens.

  

	 	(ii)	 COMMERCIAL NATIONAL BANK.   Employees of Commercial National Bank (“Commercial”) who became Employees on or
before August 1, 1988 in connection with the merger of Commercial into the Fifth Third Bank of Northwestern Ohio, National Association, shall be credited with Service under Section 2.54 of the Plan for their service with Commercial.

  

	 	(iii)	 DECATUR COUNTY BANK.  Employees of Decatur County Bank (“Decatur”) who became Employees on September 23,
1988 in connection with Decatur County Bank’s adoption of the Plan, shall be credited with Service under Section 2.54 of the Plan for their service with Decatur. 

 

	 	(iv)	 KENTUCKY ENTERPRISE BANK, FSB.  Employees of Kentucky Enterprise Bank, FSB and Kentucky Enterprise Bancorp, Inc. who became
Employees on or before March 15, 1996 in connection with the merger of Kentucky Enterprise Bancorp, Inc. into Fifth Third Bancorp shall be credited with Service under Section 2.54 of the Plan for their service with Kentucky Enterprise
Bank, FSB and Kentucky Enterprise Bancorp, Inc. 

  

	 	(v)	 GATEWAY LEASING CORPORATION, an Ohio Corporation.    Former employees of Gateway Leasing Corporation
(“Gateway”) who became Employees on or before June 7, 1997 in connection with The Fifth Third Leasing Company’s Asset Purchase Agreement with Gateway shall be credited with Service under Section 2.54 of the Plan for their
service with Gateway. 

  

	 	(vi)	 GREAT LAKES NATIONAL BANK, OHIO, N.A.    Former employees of Great Lakes National Bank, Ohio, N.A. (“Great
Lakes”) who became Employees on or before September 26, 1997 in connection with the Employer’s acquisition of certain assets of Great Lakes shall be credited with Service under Section 2.54 of the Plan for their service with
Great Lakes. 

  
 AII - 1 

	 	(vii)	 BANK ONE, NATIONAL ASSOCIATION.   Former employees of Bank One, National Association (“Bank One”) who became
Employees on or before October 16, 1998 in connection with Fifth Third Bank of Southern Ohio’s acquisition of certain assets of Bank One shall be credited with Service under Section 2.54 of the Plan for their service with Bank One.

  

	 	(viii)	 BANK OF ASHLAND.  Employees of Ashland Bankshares, Inc. or Bank of Ashland, Inc. (a subsidiary of Ashland
Bankshares, Inc.) who became Employees on or before April 16, 1999 in connection with the merger of Bank of Ashland, Inc. and Fifth Third Bank, Ohio Valley, shall be credited with Service under Section 2.54 of the Plan for their service
with Ashland Bankshares, Inc. or Bank of Ashland, Inc. 

  

	 	(ix)	 SOUTH FLORIDA BANK AND SOUTH FLORIDA BANK HOLDING CORPORATION.  Employees of South Florida Bank or South Florida Bank
Holding Corporation who became Employees of an Employer as a result of the mergers of South Florida Bank into Fifth Third Bank, Florida or South Florida Bank Holding Corporation into Fifth Third Bancorp and who were Employees of an Employer on the
first business day after the Effective Time shall be credited with Service under Section 2.54 of the Plan for their service with South Florida Bank or South Florida Bank Holding Corporation. 

 

	 	(x)	 STRONGSVILLE SAVINGS BANK AND EMERALD FINANCIAL CORP.  Employees of The Strongsville Savings Bank or Emerald Financial
Corp., who became Employees of an Employer as a result of the mergers of The Strongsville Savings Bank into Fifth Third Bank, Northwestern Ohio N.A. or Emerald Financial Corporation into Fifth Third Bancorp and who were Employees of an Employer on
the first business day after August 6, 1999, shall be credited with Service under Section 2.54 of the Plan for their service with The Strongsville Savings Bank and Emerald Financial Corp. 

 

	 	(xi)	 ACI MERCHANT SERVICES, INC.  Employees of ACI Merchant Services, Inc. (“ACI”) who became Employees on
October 2, 2000 in connection with the merger of ACI into Midwest Payment Systems, Inc. shall be credited with Service under Section 2.54 of the Plan for their service with ACI. 

 

	 	(xii)	 PEOPLES BANK CORPORATION OF INDIANAPOLIS.   Each Peoples Bank Employee who was an Employee of an Employer on
January 1, 2000 (and who was an employee of any subsidiary of Fifth Third Bancorp on the first business day after the merger of Peoples Bank Corporation of Indianapolis into Fifth Third Bancorp), shall be credited with Service under
Section 2.54 of the Plan for his service with Peoples Bank Corporation of Indianapolis, Peoples Bank & Trust Company and any other subsidiary of Peoples Bank Corporation of Indianapolis. “Peoples Bank Employee” means an
individual who, immediately prior to the merger of Peoples Bank Corporation of Indianapolis into Fifth Third Bancorp, was employed by Peoples Bank Corporation of Indianapolis, or any subsidiary of Peoples Bank Corporation of Indianapolis.

  
 AII - 2 

	 	(xiii)	 HEARTLAND CAPITAL MANAGEMENT, INC.      Individuals who were Employees of Heartland Capital Management,
(“Heartland”) on February 4, 2000 became Participants on February 4, 2000. In addition to the Service credited under Section 2.54 for the period that Heartland has been an Affiliate, each individual who was an Employee of
Heartland on February 4, 2000 (and who was an employee of Heartland on the first business day after the day Heartland became an Affiliate) shall be credited with Service under Section 2.54 of the Plan for his service with Heartland prior
to its having become an Affiliate. 

  

	 	(xiv)	 INTEGRATED DELIVERY TECHNOLOGIES, INC.       Employees of Integrated Delivery Technologies, Inc.
who become Employees as of the effective time of the merger of Integrated Delivery Technologies, Inc. and Midwest Payment Systems East, Inc. in connection with such merger, shall be credited with Service under Section 2.54 of the Plan for their
service with Integrated Delivery Technologies, Inc. 

  

	 	(xv)	 RESOURCE MANAGEMENT, INC. (dba MAXUS INVESTMENT GROUP).  Employees of Resource Management, Inc. or any of its subsidiaries,
who became Employees on January 2, 2001 in connection with the merger of Resource Management, Inc, into Fifth Third Bancorp shall be credited with Service under Section 2.54 of the Plan for their service with Resource Management, Inc. or
its subsidiaries. 

  

	 	(xvi)	 CAPITAL HOLDINGS, INC.  Employees of Capital Holdings, Inc. or Capital Bank, N.A. who became Employees on or before the
effective time of the merger of Capital Holdings, Inc. and Fifth Third Bancorp (i.e., the close of business on March 9, 2001) in connection with such merger, shall be credited with Service under Section 2.54 of the Plan for their service
with Capital Holdings, Inc. or Capital Bank, N.A. 

  

	 	(xvii)	 W. LYMAN CASE & COMPANY.  Employees of W. Lyman Case & Company (“WLC”) who became Employees on
the date WLC became an Affiliate of Fifth Third Bank in connection with such affiliation, shall be credited with Service under Section 2.54 of the Plan for their service with WLC for the period prior to the date WLC became an Affiliate of Fifth
Third Bank. 

  

	 	(xviii)	 VANGUARD FINANCIAL COMPANY.   Employees of Vanguard Financial Company who became Employees as of the effective time of
the merger of Vanguard Financial Company into Fifth Third Bancorp, shall be credited with Service under Section 2.54 of the Plan for their service with Vanguard prior to such merger. 

 

	 	(xix)	 FIRST HORIZON NATIONAL CORPORATION.  Former employees of First Horizon National Corporation (or First Tennessee Bank
National Association) (together “First Horizon”), who became Employees on or before May 3, 2008 in connection with Fifth Third Bancorp’s (and Fifth Third Bank’s) acquisition of certain assets of First Horizon, shall be
credited with Service under Section 2.54 of the Plan for their service with First Horizon. 

  
 AII - 3 

	 	(xx)	 FREEDOM BANK.      Former employees of Freedom Bank, who became Employees on December 22, 2008 in
connection with Fifth Third Bank’s acquisition of certain assets of Freedom Bank, shall be credited with Service under Section 2.54 of the Plan for their service with Freedom Bank. 

 

	 	(xxi)	 SKIPJACK FINANCIAL SERVICES, INC. AND TRANSACTIVE ECOMMERCE SOLUTIONS, INC.   Former employees of Skipjack Financial
Services, Inc. or Transactive Ecommerce Solutions, Inc., who became Employees on April 1, 2009 in connection with Fifth Third Bank’s acquisition of certain assets of Skipjack Financial Services, Inc. and Transactive Ecommerce Solutions,
Inc., shall be credited with Service under Section 2.54 of the Plan for their service with Skipjack Financial Services, Inc. and Transactive Ecommerce Solutions, Inc. 

However, Section 3.4 of the Plan shall continue to apply. As such, notwithstanding such crediting of Service, an Employee who falls into
an ineligible class of Employees, as described in Section 3.4, shall not be eligible to Participate in the Plan, or to make or receive allocations of contributions or forfeitures under the Plan. 

2.         Crediting of Service.   Service with the predecessor
employers described in paragraph 1 above shall be credited to such Employees specified in paragraph 1 above under rules comparable to those under Section 2.54 of the Plan. 

  
 AII - 4 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX III 
 THE
FIRST-MASON BANK EMPLOYEES’ PROFIT SHARING PLAN 
 Effective December 31, 1982, The First-Mason Bank
Employees’ Profit Sharing Plan (the “First-Mason Plan”) was merged into the Plan. The First-Mason Plan, as in effect prior to January 29, 1982, is a Predecessor Plan such that service taken into account under The First-Mason Plan
shall count as Service under Section 2.54 under this Plan. The portion of a Participant’s Account attributable to his accrued benefit under the First-Mason Plan shall be reflected in the appropriate subaccount(s) in this Plan, as
determined by the Administrator. 

  
 AIII - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX IV 
 BOONE
STATE BANK PROFIT SHARING PLAN 
 1.         Predecessor
Plan.   Effective December 31, 1986 (the “Merger Date”), the Boone State Bank Profit Sharing Plan (the “Boone State Plan”) was merged into the Plan. The Boone State Plan is a Predecessor Plan such that
service taken into account under the Boone Stale Plan shall count as Service under Section 2.54 under this Plan. 

2.         Accounting.   The portion of a
Participant’s Account attributable to his accrued benefit under the Boone State Plan was previously accounted for under this Plan in a separate Boone State Account. Any amounts remaining in a Participant’s Boone State Account are now
reflected in his Prior Plan Employer Contribution Account. 

  
 AIV - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

NEW PALESTINE BANK EMPLOYEES’ 401(k) PLAN 

APPENDIX V 

1.         Predecessor Plan.    Effective
December 31, 1989 (the “Merger Date”), the New Palestine Bank Employees’ 401(k) Plan (the “New Palestine Plan”) merged into the Plan. The New Palestine Plan is a Predecessor Plan such that service taken into account
under the New Palestine Plan shall count as Service under Section 2.54 under this Plan. 

2.         Accounting.   Effective as of the Merger Date,
amounts in a Participant’s “Salary Savings Account,” “Regular Account” and “Rollover Account” under the New Palestine Plan were reflected in this Plan in the same Participant’s Section 401(k) Salary
Deferral Account, “New Palestine Account” (a prior subaccount in this Plan), and Rollover Account, respectively. Any amounts remaining in a Participant’s New Palestine Account are now reflected in his Prior Plan Employer Contribution
Account. 

  
 AV - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX VI 
 FIRST
OHIO BANCSHARES, INC. STOCK PURCHASE, 401(k) AND SAVINGS PLAN 

1.         Predecessor Plan.    Effective
January 1, 1990, the First Ohio Bancshares, Inc. Stock Purchase, 401(k) and Savings Plan (the “First Ohio Plan”) became a Predecessor Plan such that service taken into account under the First Ohio Plan shall count as Service under
Section 2.54 under this Plan. 

2.         Accounting.     Under the applicable
provisions of the Old Plan, trust-to-trust transfers were made on behalf of certain Participants from the First Ohio Plan to the Plan with the transfers reflected in the appropriate subaccounts under this Plan. Any amounts remaining in a
Participant’s “Toledo Matching Account” (a prior subaccount in this Plan) are now reflected in his Prior Plan Employer Contribution Account. 

  
 AVI - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX VII 
 FINANCIAL
INSTITUTIONS THRIFT PLAN, 
 AS ADOPTED BY THE CUMBERLAND FEDERAL SAVINGS BANK 

1.         Predecessor Plan.    Effective
August 27, 1994, the Financial Institutions Thrift Plan, as adopted by The Cumberland Federal Savings Bank (“The Cumberland Plan”), became a Predecessor Plan such that service taken into account under the Cumberland Plan shall count
as Service under Section 2.54 under this Plan. 

2.         Accounting.    In accordance with the terms
of The Cumberland Plan and as directed by the Administrator, certain Participants with accounts in The Cumberland Plan elected to transfer those accounts and related plan assets to this Plan. Amounts in a Participant’s “Regular
Account,” “401(k) Account” and “Rollover Account” under The Cumberland Plan initially were reflected in this Plan in the same Participant’s “Cumberland Regular Account,” “Cumberland 401(k) Account,”
and “Cumberland Rollover Account” respectively (all prior subaccounts in this Plan). Any amounts remaining in a Participant’s Cumberland Regular Account, Cumberland 401(k) Account and Cumberland Rollover Account are now reflected in
his After-Tax Account, Section 401(k) Salary Deferral Account and Rollover Account, respectively. 

  
 AVII - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX VIII 

MUTUAL FEDERAL SAVINGS BANK RETIREMENT SAVINGS PLAN 

1.         Predecessor Plan.    Effective as of the
date the Administrator determined (the “Merger Date”), the Mutual Federal Savings Bank Retirement Savings Plan merged into the Plan. The Mutual Federal Savings Bank Retirement Savings Plan (the “Mutual Federal Plan”) is a
Predecessor Plan such that service taken into account under the Mutual Federal Plan shall count as Service under Section 2.54 under this Plan. 

2.         Accounting.  The portion of a Participant’s
Account attributable to his accrued benefit under the Mutual Federal Plan was previously accounted for under this Plan in a “Mutual Federal Discretionary Contribution Account” (attributable to any discretionary employer contributions and
forfeitures allocated to the Participant under the Mutual Federal Plan), a “Mutual Federal 401(k) Account” (attributable to a Participant’s “Elective Deferral Contributions” under the Mutual Federal Plan), a “Mutual
Federal Matching Contribution Account” (attributable to any “Matching Contributions” allocated to the Participant under the Mutual Federal Plan) and a “Mutual Federal Rollover Account” (attributable to a Participant’s
“Rollover Contributions” under the Mutual Federal Plan). 
 Any amounts remaining in a Participant’s Mutual Federal
Discretionary Contribution Account or Mutual Federal Matching Contribution Account are now reflected in his Prior Plan Employer Contribution Account. Any amounts remaining in a Participant’s Mutual Federal 401(k) Account and Mutual Federal
Rollover Account are now reflected in his Section 401(k) Salary Deferral Account and Rollover Account, respectively. 

  
 AVIII - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX IX 
 FALLS
SAVINGS BANK, FSB SALARY SAVINGS PLAN 
 1.        Predecessor
Plan.   Effective as of April 30, 1996 (the “Merger Date”), the Falls Savings Bank, FSB Salary Savings Plan (the “Fall Savings Plan”) merged into the Plan. The Falls Savings Plan is a Predecessor Plan such
that service taken into account under the Falls Savings Plan shall count as Service under Section 2.54 under this Plan. 

2.        Accounting.   The portion of a Participant’s
Account attributable to his accrued benefit under the Falls Savings Plan was previously accounted for under this Plan in a “Falls Savings Discretionary Contribution Account” (attributable to any discretionary employer contributions
allocated to the Participant under the Falls Savings Plan), a “Falls Savings 401(k) Account” (attributable to a Participant’s “Elective Contributions” under the Falls Savings Plan), a “Falls Savings Rollover
Account” (attributable to a Participant’s “Rollover Contributions” under the Falls Savings Plan) and a “Falls Savings Matching Contribution Account” (attributable to any “Matching Contributions” allocated to
the Participant under the Falls Savings Plan). 
 Any amounts remaining in a Participant’s Falls Savings Discretionary Contribution
Account or Falls Savings Matching Contribution Account are now reflected in his Prior Plan Employer Contribution Account. Any amounts remaining in a Participant’s Falls Savings 401(k) Account or Falls Savings Rollover Account are now reflected
in his Section 401(k) Salary Deferral Account and Rollover Account, respectively. 

  
 AIX- 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX X 
 NBD
BANCORP, INC. EMPLOYEES’ SAVINGS AND INVESTMENT PLAN 

1.        Predecessor Plan.   Upon the transfer referred to in
paragraph 2 below, the NBD Bancorp, Inc. Employees’ Savings and Investment Plan (the “NBD Plan”) became a Predecessor Plan solely with respect to each Participant who had amounts transferred from the NBD Plan to this Plan pursuant to
paragraph 2 below such that service taken into account under the NBD Plan for such Participants shall count as Service under Section 2.54 under this Plan. 

2.        Accounting.  As of the transfer date determined by the
Administrator, Participants who were Employees of an Employer on such transfer date and who had accounts in the NBD Plan had those accounts and related plan assets transferred to this Plan. Amounts in a Participant’s “Participant
Contribution Account,” “Matching Contribution Account” and “Rollover Account” under the NBD Plan initially were reflected in this Plan in the same Participant’s “NBD Participant Contribution Account,”
“NBD Matching Contribution Account” and “NBD Rollover Account,” respectively (all prior subaccounts in the Plan). Any amounts remaining in a Participant’s NBD Participant Contribution Account, NBD Matching Contribution
Account and NBD Rollover Account are now reflected in his Section 401(k) Salary Deferral Account, Prior Plan Employer Contribution Account and Rollover Account, respectively. 

  
 AX- 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XI 

CALIFORNIA FEDERAL EMPLOYEES’ INVESTMENT PLAN 

1.        Past Service Credit.   Upon the transfer referred to
in paragraph 2 below from the California Federal Employees’ Investment Plan (formerly known as the First Nationwide Employees’ Investment Plan) (the “Cal Fed Plan”), each Participant who had amounts transferred from the Cal Fed
Plan to this Plan pursuant to paragraph 2 below was credited with Service under Section 2.54 of the Plan for the Participant’s service with First Nationwide Bank, a Federal Savings Bank (“FNB”). Service with FNB shall be
determined under rules comparable to those under Section 2.54 of the Plan. 

2.        Accounting.  As of the transfer date determined by the
Administrator, Participants who were Employees of an Employer on the fifth business day before the transfer date and who had accounts in the Cal Fed Plan had those accounts and related plan assets transferred to this Plan. 

Amounts in a Participant’s “Prior Plan Salary Deferral Account,” “Company Matching Account” and “Prior Plan
Matching Account,” “Profit Sharing Account,” “Rollover Account” and “Prior Plan After-Tax Account” under the Cal Fed Plan, initially were reflected in this Plan in the same Participant’s “Cal Fed Salary
Deferral Account,” “Cal Fed Company Matching Account, “Cal Fed Profit Sharing Account,” “Cal Fed Rollover Account” and “Cal Fed After-Tax Account,” respectively (all prior subaccounts in this Plan). 

Any amounts remaining in a Participant’s Cal Fed Company Matching Account and Cal Fed Profit Sharing Account are now reflected in his
Prior Plan Employer Contribution Account. Any amounts remaining in a Participant’s Cal Fed Salary Deferral Account, Cal Fed Rollover Account and Cal Fed After-Tax Account are now reflected in his Section 401(k) Salary Deferral Account,
Rollover Account and After-Tax Account, respectively. 

  
 AXI-1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XII 
 FIFTH
THIRD/THE OHIO COMPANY 
 AND 

FIFTH THIRD INSURANCE AGENCY CORPORATION 

1.          Past Service Credit. 

(a)        Ohio Company Employees.     For purposes
of this Appendix, “Ohio Company Employee” means an individual who, immediately prior to the effective time of the merger of The Ohio Company and Fifth Third Securities, Inc., was employed by The Ohio Company or any of its subsidiaries and
who became an Employee as of the effective time of such merger. “Ohio Company Employee” also means an individual who would have met the foregoing criteria except for the fact that he became an Employee prior to that time but in connection
with the merger of The Ohio Company and Fifth Third Securities, Inc. 

(b)        Past Service Credit and Eligibility.   Ohio Company
Employees shall be credited with Service under Section 2.54 of the Plan for their service with The Ohio Company and any of its subsidiaries. Service with The Ohio Company and its subsidiaries shall be determined under rules comparable to those
under Section 2.54 of the Plan. In no event shall there be any duplication of service for the same period. 

2.          Trust-to-Trust Transfer from The Ohio Company Profit Sharing
Plan.   As of the transfer date determined by Fifth Third Bank, individuals who had “Accounts” in The Ohio Company Profit Sharing Plan had those Accounts and related plan assets, except for any portion in the
“Individual Direction Fund” in The Ohio Company Profit Sharing Plan, transferred to this Plan. Amounts transferred from a Participant’s “Profit Sharing Account” under The Ohio Company Profit Sharing Plan initially were
reflected in the same Participant’s “Ohio Company Profit Sharing Account” under this Plan. Any amounts remaining in a Participant’s Ohio Company Profit Sharing Account are now reflected in his Prior Plan Employer Contribution
Account. 
 3.          Merger of The Ohio Company Salary Investment
Plan into the Plan. 
 (a)        Predecessor Plan.  Effective
as of July 1, 1999 (the “Merger Date”), The Ohio Company Salary Investment Plan merged into the Plan. The Ohio Company Salary Investment Plan is a Predecessor Plan; provided, however, there shall be no duplication of Service for the
same period of time, by reason of the crediting of Service under paragraph 1 above and the crediting of service under Section 2.54(a)(4) by reason of the designation of the Predecessor Plan. 

  
 AXII-1 

(b)        Accounting.  The portion of a Participant’s Account
attributable to his accrued benefit under The Ohio Company Salary Investment Plan was previously accounted for under this Plan in an “Ohio Company SIP 401(k) Account” (attributable to his “Deferral Contributions” under The Ohio
Company Salary Investment Plan), an “Ohio Company SIP Rollover Account” (attributable to a Participant’s rollover contributions (if any) under The Ohio Company Salary Investment Plan), and an “Ohio Company SIP Matching
Contribution Account” (attributable to any “Matching Contributions” allocated to the participant under The Ohio Company Salary Investment Plan). 

Any amounts remaining in a Participant’s Ohio Company SIP 401(k) Account or Ohio Company SIP Rollover Account are now reflected in his
Section 401(k) Salary Deferral Account and Rollover Account, respectively. The Ohio Company SIP Matching Contribution Account remains as a separate subaccount under the Plan. 

  
 AXII-2 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XIII 
 STATE
SAVINGS BANK, CENTURY BANK 
 AND 

STATE SAVINGS BANK, F.S.B. 

1.        Past Service Credit. 

(a)        State Savings Employees.  For purposes of this Appendix,
“Stale Savings Employee” means an individual who, immediately prior to June 19, 1998, was employed by State Savings Bank, Century Bank or State Savings Bank, F.S.B. and who became an Employee as of June 19, 1998. “State
Savings Employee” also means an individual who would have met the foregoing criteria except for the fact that he became an Employee prior to June 19, 1998 but in connection with the acquisition of State Savings Company and subsidiaries by
Fifth Third Bancorp. 
 (b)        Past Service Credit and
Eligibility.    State Savings Employees shall be credited with Service under Section 2.54 of the Plan for their service with State Savings Company and any of its subsidiaries. Service with State Savings Company and its
subsidiaries shall be determined under rules comparable to those under Section 2.54 of the Plan. In no event shall there be any duplication of service for the same period. 

2.          Merger of the State Savings Bank Profit Sharing Plan into the
Plan. 
 (a)        Merger Date.   Effective as of
October 1, 1999 (the “Merger Date”), the State Savings Bank Profit Sharing Plan (the “State Savings Plan”) merged into the Plan. The State Savings Plan is a Predecessor Plan; provided, however, there shall be no duplication
of Service for the same period of time, by reason of the crediting of Service under paragraph 1 above and the crediting of service under Section 2.54(a)(4) by reason of the designation of the Predecessor Plan. 

(b)        Accounting.   The portion of a Participant’s
Account attributable to his accrued benefit under the State Savings Plan was previously accounted for under this Plan in a “State Savings Employee Pre-Tax Contribution Account” (attributable to a Participant’s “Employee Pre-Tax
Contribution Account” under the State Savings Plan), a “State Savings Employer Matching Contribution Account” (attributable to a Participant’s “Employer Matching Contribution Account” under the State Savings Plan), a
“State Savings Employer Nonelective Contribution Account” (attributable to a Participant’s “Employer Nonelective Contribution Account” under the State Savings Plan), a “State Savings Employee After-Tax Contribution
Account” (attributable to a Participant’s “Employee After-Tax Contribution Account” under the State Savings Plan) and a “State Savings Rollover Contribution Account” (attributable to a Participant’s “Rollover
Contribution Account” under the State Savings Plan). 

  
 AXIII-1 

 Any amounts remaining in a Participant’s State Savings Employer Matching Contribution
Account and State Savings Employer Nonelective Contribution Account are now reflected in his Prior Plan Employer Contribution Account. Any amounts remaining in a Participant’s State Savings Employee Pre-Tax Contribution Account, State Savings
Employee After-Tax Contribution Account and State Savings Rollover Contribution Account are now reflected in his Section 401(k) Salary Deferral Account, After-Tax Account and Rollover Account, respectively. 

  
 AXIII-2 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XIV 

CITIZENS FEDERAL BANK, F.S.B. 

1.          Past Service Credit. 

(a)        CitFed Employees.     For purposes of this
Appendix, “CitFed Employee” means an individual who, immediately prior to June 26, 1998, was employed by CitFed Bancorp, Inc. or any of its subsidiaries and who became an Employee as of June 26, 1998. “CitFed Employee”
also means an individual who would have met the foregoing criteria except for the fact that he became an Employee prior to June 26, 1998 but in connection with the acquisition of CitFed Bancorp, Inc. and subsidiaries by Fifth Third Bancorp.

 (b)        Past Service Credit and Eligibility.   CitFed
Employees shall be credited with Service under Section 2.54 of the Plan for their service with CitFed Bancorp, Inc. and its subsidiaries. Service with CitFed Bancorp, Inc. and its subsidiaries shall be determined under rules comparable to those
under Section 2.54 of the Plan. In no event shall there be any duplication of service for the same period. 

2.          Merger of the Citizens Federal Bank, F.S.B. and Related
Companies Amended and Restated Savings and Investment 401(k) Plan into the Plan. 

(a)        Merger Date.   Effective as of October 1, 1999
(the “Merger Date”), the Citizens Federal Bank, F.S.B. and Related Companies Amended and Restated Savings and Investment 401(k) Plan (the “Citizens Federal Plan”) merged into the Plan. The Citizens Federal Plan is a Predecessor
Plan; provided, however, there shall be no duplication of Service for the same period of time, by reason of the crediting of Service under paragraph 1 above and the crediting of service under Section 2.54(a)(4) by reason of the designation of
the Predecessor Plan. 
 (b)        Accounting.  The portion of a
Participant’s Account attributable to his accrued benefit under the Citizens Federal Plan was previously accounted for under this Plan in a “Citizens Federal Participant’s Elective Account” (attributable to a
“Participant’s Elective Account” under the Citizens Federal Plan), a “Citizens Federal Participant’s Account” (attributable to a “Participant’s Account” and “Restricted Stock Account” under the
Citizens Federal Plan) and a “Citizens Federal Participant’s Rollover Account” (attributable to a “Participant’s Rollover Account” under the Citizens Federal Plan). 

Any amounts remaining in a Participant’s Citizens Federal Participant’s Elective Account, Citizens Federal Participant’s
Account and Citizens Federal Participant’s Rollover Account are now reflected in his Section 401(k) Salary Deferral Account, After-Tax Account and Rollover Account, respectively. 

  
 AXIV-1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XV 
 ENTERPRISE
FEDERAL SAVINGS BANK 
 AND 

ENTERPRISE FEDERAL BANCORP, INC. 

EMPLOYEE STOCK OWNERSHIP PLAN 

1.          Past Service Credit. 

(a)        Enterprise Federal Employees.  For purposes of this
Appendix, “Enterprise Federal Employee” means an individual who, immediately prior to May 14, 1999, was employed by Enterprise Federal Savings Bank or Enterprise Federal Bancorp, Inc. and who became an Employee as of May 14,
1999. “Enterprise Federal Employee” also means an individual who would have met the foregoing criteria except for the fact that he became an Employee prior to May 14, 1999 but in connection with the merger of Enterprise Federal
Savings Bank and Enterprise Federal Bancorp into Fifth Third Bank and Fifth Third Bancorp. 

(b)        Past Service Credit and Eligibility.  Enterprise Federal
Employees shall be credited with Service under Section 2.54 of the Plan for their service with Enterprise Federal Savings Bank, Enterprise Federal Bancorp, Inc. and any predecessor employer for which Enterprise Federal Savings Bank has credited
service. Such Service shall be determined under rules comparable to those under Section 2.54 of the Plan. The transition rules in Section 2.54 (a)(4) of the Plan shall have no effect with respect to Enterprise Federal Employees. In no
event shall there be any duplication of service for the same period. 

2.          Merger of Enterprise Federal ESOP into the Plan. 

(a)        Merger Date.  Effective as of July 31, 1999 (the
“Plan Merger Date”), the Enterprise Federal Bancorp, Inc. Employee Stock Ownership Plan (the “Enterprise ESOP”) merged into the Plan. The Enterprise ESOP is a Predecessor Plan; provided, however, there shall be no duplication of
Service for the same period of time, by reason of the crediting of Service under paragraph 1 above and the crediting of service under Section 2.54(a)(4) by reason of the designation of the Predecessor Plan. 

(b)        Accounting.  The portion of a Participant’s Account
attributable to his accrued benefit under the Enterprise ESOP was previously accounted for under this Plan in an “Enterprise ESOP Account” (which was attributable to his “Company Stock Account” under the Enterprise ESOP). Any
amounts remaining in a Participant’s Enterprise ESOP Account are now reflected in his Prior Plan Employer Contribution Account. 

  
 AXV-1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XVI 
 CNB
BANCSHARES, INC. 
 AND 

SUBSIDIARIES 

1.          Past Service Credit. 

(a)        CNB Employee.  For purposes of this Appendix, “CNB
Employee” means an individual who, immediately prior to the merger of CNB Bancshares, Inc. into Fifth Third Bancorp, was employed by CNB Bancshares, Inc., or any subsidiary of CNB Bancshares, Inc. 

(b)        Past Service Credit and
Eligibility.     Each CNB Employee who was an Employee of an Employer on January 1, 2000 (and who was an employee of any subsidiary of Fifth Third Bancorp on the first business day after the merger of CNB
Bancshares, Inc. into Fifth Third Bancorp), shall be credited with Service under Section 2.54 of the Plan for his service with CNB Bancshares, Inc., Civitas Bank (now know as Fifth Third Bank, Indiana), Wedgewood Partners, Inc., Civitas
Insurance and any other subsidiary of CNB Bancshares, Inc. Such Service shall be determined under rules comparable to those under Section 2.54 of the Plan. In no event shall there be any duplication of service for the same period. 

2.          Merger of the Citizens Incentive Savings Plan into the
Plan. 
 (a)        Merger Date.  Effective as of
August 24, 2001 (the “Merger Date”), the Citizens Incentive Savings Plan (the “CISP”) merged into the Plan. The CISP is a Predecessor Plan; provided, however, there shall be no duplication of Service for the same period of
time, by reason of the crediting of Service under paragraph 1 above and the crediting of service under Section 2.54(a)(4) by reason of the designation of the Predecessor Plan. 

(b)        Accounting.  The portion of a Participant’s Account
attributable to his accrued benefit under the CISP is accounted for under this Plan as follows: 

(1)        Amounts attributable to an “Employee Deferral Account” under the
CISP are reflected in the Section 401(k) Salary Deferral Account in this Plan. 

(2)        Amounts attributable to an “Employer Matching Contribution
Account” under the CISP were previously reflected in the “CISP Matching Contribution Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s CISP Matching Contribution Account are now reflected in his
Prior Plan Employer Contribution Account. 
 (3)        Amounts attributable to an
“Employer Discretionary Contribution Account” under the CISP were previously reflected in the “CISP Discretionary Contribution 

  
 AXVI - 1 

 
Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s CISP Discretionary Contribution Account are now reflected in his Prior Plan Employer Contribution
Account. 
 (4)        Amounts attributable to an “Employee Rollover
Contribution Account” under the CISP are reflected in the Rollover Account in this Plan. 

(5)        Amounts attributable to a “Merger Account” under the CISP were
previously reflected in the “CISP Merger Account” (a prior subaccount in this Plan) Any amounts remaining in a Participant’s CISP Merger Account are now reflected in his Prior Plan Employer Contribution Account. 

  
 AXVI - 2 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XVII 
 OTTAWA
FINANCIAL CORPORATION 
 AND SUBSIDIARIES 

1.      Past Service Credit. 

(a)      Ottawa Employee.     Effective as of the
“Effective Time” as defined in the Affiliation Agreement between Ottawa Financial Corporation and Fifth Third Bancorp (the “Company Merger Date”), Ottawa Financial Corporation merged into Fifth Third Bancorp and its subsidiary,
AmeriBank, merged into Fifth Third Bank, Indiana. For purposes of this Appendix, “Ottawa Employee” means an individual who, immediately prior to the Company Merger Date, was employed by Ottawa Financial Corporation or any subsidiary of
Ottawa Financial Corporation. 
 (b)      Past Service Credit and
Eligibility.  Effective as of the Company Merger Date, Ottawa Employees shall be credited with Service under Section 2.54 of the Plan for their service with Ottawa Financial Corporation, its subsidiaries and any predecessor
employer for which Ottawa Financial Corporation or its subsidiaries have credited service. Such Service shall be determined under rules comparable to those under Section 2.54 of the Plan. 

2.      Merger of Ottawa Financial Corporation ESOP into the Plan. 

(a)      Merger Date.    Effective as of March 26, 2001 (the
“Plan Merger Date”), the Ottawa Financial Corporation Employee Stock Ownership Plan (the “Ottawa ESOP”) merged into the Plan. The Ottawa ESOP is a Predecessor Plan; provided, however, there shall be no duplication of Service for
the same period of time, by reason of the crediting of Service under paragraph (b) above and the crediting of service under Section 2.54(a)(4) by reason of the designation of the Predecessor Plan. 

(b)      Accounting.  The portion of a Participant’s Account attributable
to his accrued benefit under Ottawa ESOP was previously accounted for under this Plan in an “Ottawa ESOP Participant Account” (which was attributable to his “Employee Stock Ownership Account” under the Ottawa ESOP). Any amounts
remaining in a Participant’s Ottawa ESOP Participant Account are now reflected in his Prior Plan Employer Contribution Account. 

  
 AXVII - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XVIII 
 OLD
KENT FINANCIAL CORPORATION AND SUBSIDIARIES 

1.          Merger of Old Kent Thrift Plan. 

(a)        Merger.  Effective as of the close of business on
December 31, 2001 (the “Merger Date”), the Old Kent Thrift Plan is completely amended and restated and merged into this Plan. 

(b)        Predecessor Plan and Crediting of Past Service.  The Old
Kent Thrift Plan is a Predecessor Plan. Past service shall be credited under Section 2.54(a)(4) with respect to such Predecessor Plan, which shall be interpreted and operated as follows. Service under such Predecessor Plan shall be treated as
Service under this Plan based on such Predecessor Plan’s hour counting methodology through that Predecessor Plan’s computation period ending December 31, 2001. Thereafter, Service shall be credited under this Plan’s elapsed time
method treating January 1, 2002 as the Participant’s “Employment Commencement Date” (for individuals who are Employees on January 1, 2002). In all events, there shall be no duplication of Service for the same period. 

(c)        Accounting.    The portion of a
Participant’s Account attributable to his accrued benefit under the Old Kent Thrift Plan is accounted for under this Plan as follows: 

(1)        Amounts attributable to a Participant’s “Thrift Plus
Account” under the Old Kent Thrift Plan are reflected in his Old Kent Pre-Tax Account in this Plan. 

(2)        Amounts attributable to a Participant’s “Regular Account”
under the Old Kent Thrift Plan are reflected in his Old Kent After-Tax Account in this Plan. 

(3)        Amounts attributable to a Participant’s “Matching Account”
under the Old Kent Thrift Plan are reflected in his Old Kent Matching Account in this Plan. 

(4)        Amounts attributable to a Participant’s “Rollover/Transfer
Account” under the Old Kent Thrift Plan are reflected in his Old Kent Rollover/Transfer Account in this Plan. 

  
 AXVIII - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XIX 
 USB,
INC. 
 1.          Definitions. 

(a)        USB Employee.  For purposes of this Appendix, “USB
Employee” means an individual who, immediately prior to the merger of USB, Inc. contemplated by the Agreement and Conditional Plan of Merger dated February 21, 2001 among Fifth Third Financial Corporation, FTFC, Inc. and USB, Inc., was
employed by USB, Inc. as an employee and became an Employee in connection with such merger. 

(b)        Active USB Employee.    For purposes of this
Appendix, “Active USB Employee” means a USB Employee who, immediately prior to the merger was actively contributing under the section 401(k) feature of the USB, Inc. 401(k) Savings Plan (the “USB Plan”). 

2.          Past Service Credit.    Effective
January 1, 2002, each USB Employee who is an Employee of an Employer on January 1, 2002, shall be credited with Service under Section 2.54(a)(1), (2) and (3) of the Plan for his service with USB, Inc. Such Service shall be
determined under rules comparable to those under Section 2.54(a)(1), (2) and (3) of the Plan. 

  
 AXIX - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XX 

FRANKLIN FINANCIAL CORPORATION 

Franklin Employee.    For purposes of this Appendix, “Franklin Employee” means an
individual who, immediately prior to the merger of Franklin Financial Corporation on June 11, 2004, as contemplated by the Affiliation Agreement dated July 23, 2002 among Fifth Third Bancorp, Fifth Third Financial Corporation and Franklin
Financial Corporation, was employed by Franklin Financial Corporation or a subsidiary of Franklin Financial Corporation, as an employee and became an Employee immediately upon the completion of such merger on June 11, 2004. 

Past Service Credit.    Effective June 11, 2004, each Franklin Employee shall be credited with
Service under Section 2.54(a)(1), (2) and (3) of the Plan for his service with Franklin Financial Corporation or any subsidiary of Franklin Financial Corporation. Such Service shall be determined under rules comparable to those under
Section 2.54(a)(1), (2) and (3) of the Plan. 

  
 AXX - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XXI 
 FIRST
NATIONAL BANKSHARES OF FLORIDA. INC. SALARY SAVINGS PLAN 

1.           Merger of First National Bankshares of Florida, Inc.
Salary Savings Plan.    Effective as of January 1, 2005 upon the merger of First National Bankshares of Florida, Inc. into Fifth Third Financial Corporation (the “Merger Date”), the First National Bankshares of
Florida, Inc. Salary Savings Plan (the “FNB Plan”) is completely amended and restated and merged into this Plan. The FNB Plan is a Predecessor Plan such that service taken into account under the FNB Plan shall count as service under
Section 2.54 of this Plan. 

2.           Accounting.    The portion of a
Participant’s Account attributable to his accrued benefit under the FNB Plan is accounted for under this Plan as follows: 

(a)        Amounts attributable to a Participant’s “Elective Deferral
Contributions” under the FNB Plan were previously reflected in his “FNB 401(k) Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s FNB 401(k) Account are now reflected in his Section 401(k)
Salary Deferral Account in this Plan. 
 (b)        Amounts attributable to a
Participant’s “Qualified Matching Contributions” (“Matching Contributions” made on or after January 1, 2004) under the FNB Plan, were previously reflected in his “FNB Qualified Matching Account” (a prior
subaccount in this Plan). Any amounts remaining in a Participant’s FNB Qualified Matching Account are now reflected in his Prior Plan Employer Contribution Account in this Plan. 

(c)        Amounts attributable to a Participant’s “Matching
Contributions” made before January 1, 2004 under the FNB Plan were previously reflected in his “FNB Pre-2004 Matching Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s FNB Pre-2004 Matching
Account are now reflected in his FNB Employer Contribution Account in this Plan. 

(d)        Amounts attributable to a Participant’s “Additional
Contributions” under the FNB Plan other than such amounts credited to the FNB Pre-Spin-Off Additional Contribution Account, were previously reflected in his “FNB Additional Contribution Account” (a prior subaccount in this Plan). Any
amounts remaining in a Participant’s FNB Additional Contribution Account are now reflected in his FNB Employer Contribution Account in this Plan. 

(e)        Amounts attributable to “Additional Contributions” under the FNB
Plan, which immediately after the spin-off of First National Bankshares of Florida, Inc. by F.N.B. Corporation were invested in F.N.B. Corporation stock, were previously reflected in his “FNB Pre-Spin-Off Additional Contribution Account”
(a prior subaccount in this Plan). Any amounts remaining in a Participant’s FNB Pre-Spin-Off Additional Contribution Account are now reflected in his FNB Employer Contribution Account in this Plan. 

(f)        Amounts attributable to a Participant’s “Rollover Contributions
under the FNB Plan were previously reflected in his “FNB Rollover Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s FNB Rollover Account are now reflected in his Rollover Account in this Plan. 

  
 AXXI - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XXII 
 CARD
MANAGEMENT CORPORATION 
 1.        CMC Employee.  For purposes of this
Appendix, “CMC Employee” means an individual who, immediately prior to the acquisition of stock of Card Management Corporation on January 19, 2006 pursuant to the Stock Purchase Agreement dated December 22, 2005 among Fifth Third
Bank, Card Management Corporation and its shareholders, was employed by Card Management Corporation as an employee and became an “Employee” in connection with such acquisition. 

2.        Past Service Credit.  Effective January 19, 2006, each CMC Employee
shall be credited with Vesting Service under Section 2.60 of the Plan for his service with Card Management Corporation. Such service shall be determined under rules comparable to those under Section 2.54(a)(1), (2) and (3). 

  
 AXXII - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XXIII 
 W.
LYMAN CASE & COMPANY 401(k) PROFIT SHARING PLAN 

1.          Merger of W. Lyman Case & Company 401(k) Profit
Sharing Plan.  Effective as of November 2, 2007 (the “Merger Date”), the W. Lyman Case & Company 401(k) Profit Sharing Plan (the “WLC Plan”) is merged into this Plan. The WLC Plan is a Predecessor Plan
such that service taken into account under the WLC Plan shall count as Service under Section 2.54 of this Plan; provided, however, there shall be no duplication of Service under the Plan for the same period of time. 

2.          Accounting.   The portion of a
Participant’s Account attributable to his accrued benefit under the WLC Plan is accounted for under this Plan as follows: 

(a)        Amounts attributable to a Participant’s “elective
deferrals” under the WLC Plan were previously reflected in his “WLC 401(k) Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s WLC 401(k) Account are now reflected in his Section 401(k)
Salary Deferral Account in this Plan. 
 (b)        Amounts attributable to a
Participant’s “matching contributions” under the WLC Plan were previously reflected in his “WLC Employer Matching Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s WLC Employer
Matching Account are now reflected in his Prior Plan Employer Contribution Account in this Plan. 

(c)        Amounts attributable to a Participant’s “rollover
contributions” under the WLC Plan were previously reflected in his “WLC Rollover Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s WLC Rollover Account are now reflected in his Rollover Account
in this Plan. 

  
 AXXIII - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XXIV 
 R-G
CROWN BANK, FSB 
 1.        Crown Employee.  For purposes
of this Appendix, “Crown Employee” means an individual who, immediately prior to the acquisition of stock of R-G Crown Bank, FSB on November 2, 2007, pursuant to the Stock Purchase Agreement dated May 20, 2007, among Fifth Third
Financial Corporation, R-G Crown Bank, FSB, R&G Financial Corporation, and R&G Acquisition Holdings Corporation, was employed by R-G Crown Bank, FSB as an employee and became an “Employee” in connection with such acquisition. 

2.        Past Service Credit.  Effective November 2, 2007, each
Crown Employee shall be credited with Service under Section 2.54(a)(5) of the Plan for his service with R-G Crown Bank, FSB. Such service shall be determined under rules comparable to those under Section 2.54(a)(1), (2) and (3). Such
Service shall be taken into account in determining Eligibility Service and Vesting Service. 

  
 AXXIV - 1 

 FIFTH THIRD BANCORP 

401(k) SAVINGS PLAN 

APPENDIX XXV 
 FIRST
CHARTER CORPORATION AND SUBSIDIARIES 
 1.          Merger of
First Charter Corporation Retirement Savings Plan.    Effective as of July 10, 2008 (the “Merger Date”), the First Charter Corporation Retirement Savings Plan (the “First Charter Plan”) is completely
amended and restated and merged into this Plan. 

2.          Predecessor Plan and Crediting of Past
Service.    The First Charter Plan is a Predecessor Plan. Past service shall be credited as provided in (a) below for purposes of determining a Participant’s nonforfeitable percentage under the Plan of those
subaccounts subject to a vesting schedule. Past service shall be credited as provided in (b) below for purposes of determining a Participant’s eligibility under Section 3.1 of the Plan (and paragraph 1(d) above). 

(a)        Crediting of Past Service for Vesting
Purposes.     For purposes of determining a Participant’s Vesting Years, Service shall be determined under Section 2.54(a)(4) with respect to the First Charter Plan. As such, Service under such Predecessor Plan
shall be treated as Service under this Plan based on such Predecessor Plan’s hour counting methodology through that Predecessor Plan’s computation period ending December 31, 2007. Thereafter, the transition rule in
Section 2.54(a)(4)(B) shall apply, and Service shall be credited under this Plan’s elapsed time method. In no event shall there be any duplication of Service for the same period. 

(b)        Crediting of Past Service for Eligibility.  For purposes
of determining a Participant’s “Eligibility Service,” Section 2.54(a)(4) shall be disregarded. Instead, a Participant’s past service with First Charter Corporation or any subsidiary of First Charter Corporation, as well as
service with any such entity after it became an Affiliate, shall be taken into account under the elapsed time method under rules comparable to the rules in Section 2.54(a)(1), (2) and (3) of the Plan. In all events there shall be no
duplication of service for the same period. 
 The Administrator shall have the sole power and authority to determine Service under the
foregoing. 
 3.          Accounting.   The portion
of a Participant’s Account attributable to his accrued benefit under the First Charter Plan is accounted for under this Plan as follows: 

(a)        Amounts attributable to a Participant’s “Deferral
Subaccount” under the First Charter Plan were previously reflected in his “First Charter 401(k) Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s First Charter 401(k) Account are now reflected
in his Section 401(k) Salary Deferral Account in this Plan. 

(b)        Amounts attributable to a Participant’s “Extra Savings
Subaccount” under the First Charter Plan were previously reflected in his “First Charter After-Tax Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s First Charter After-Tax Account are now
reflected in his After-Tax Account in this Plan. 

  
 AXXV - 1 

 (c)        Amounts attributable to a
Participant’s “Company Discretionary Contribution Account” under the First Charter Plan were previously reflected in his “First Charter Discretionary Contribution Account” (a prior subaccount in this Plan). Any amounts
remaining in a Participant’s First Charter Discretionary Contribution Account are now reflected in his First Charter Employer Contribution Account in this Plan. 

(d)        Amounts attributable to a Participant’s “Match Subaccount,”
under the First Charter Plan were previously reflected in his “First Charter Matching Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s First Charter Matching Account are now reflected in his First
Charter Employer Contribution Account in this Plan. 
 (e)        Amounts
attributable to a Participant’s “Bank Savings Subaccount” under the First Charter Plan were previously reflected in his “First Charter Qualified Nonelective Account” (a prior subaccount in this Plan). Any amounts remaining
in a Participant’s First Charter Qualified Nonelective Account are now reflected in his Qualified Non-Elective Contribution Account in this Plan. 

(f)         Amounts attributable to a Participant’s “Rollover
Subaccount” under the First Charter Plan, were previously reflected in his “First Charter Rollover Account” (a prior subaccount in this Plan). Any amounts remaining in a Participant’s First Charter Rollover Account are now
reflected in his Rollover Account in this Plan. 

  
 AXXV - 2EX-10.8

	
	  
 Exhibit
10.8            
  
  

THE FIFTH THIRD BANCORP
  

MASTER RETIREMENT PLAN
  

(as amended and restated effective as of January 1, 2015)

 
  
  

 
  

 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

(as amended and restated effective as of January 1, 2015) 

Table of Contents 

Articles 
  

					
	1.		Introduction and Purpose		
			
	2.		Definitions		
			
	3.		Eligibility and Participation		
			
	4.		Accrual of Retirement Benefits		
			
	5.		Vesting		
			
	6.		Participant’s Entitlement to Benefits		
			
	7.		Form of Payment to Participant		
			
	8.		Pre-Retirement Death Benefits		
			
	9.		Limitations on Benefits		
			
	10.		Contingent Restrictions on Benefits		
			
	11.		Funding		
			
	12.		Administration		
			
	13.		Amendment and Termination		
			
	14.		Top-Heavy Rules		
			
	15.		Miscellaneous		

 ARTICLE 1 

INTRODUCTION AND PURPOSE 

1.1        Amendment and Restatement.  Fifth Third Bank hereby amends and restates
The Fifth Third Bancorp Master Retirement Plan in its entirety, effective as of January 1, 2015, provided however, such other effective dates as are specified in the Plan for other particular provisions, shall be applicable. 

1.2        Purposes of the Plan.  The purposes of the Plan are to provide retirement
and other benefits for Participants and their respective Beneficiaries. Except as otherwise provided by Sections 11.2 and 13.2, and by law, the assets of the Plan shall be held for the exclusive purpose of providing benefits to Participants and
their beneficiaries and defraying reasonable expenses of administering the Plan, and it shall be impossible for any part of the assets or income of the Plan to be used for, or diverted to, purposes other than such exclusive purposes. 

  
 1-1 

 ARTICLE 2 

DEFINITIONS 
 As used in
the Plan, the following terms, when capitalized, shall have the following meanings, except when otherwise indicated by the context: 

2.1        “Accrued Benefit” means the amount determined under Section 4.2. 

2.2        “Actuarial Equivalent” means an alternative benefit or payment which has a
one-sum value equivalent to the one-sum value of the benefit or payment which it replaces, computed on the basis of the following actuarial assumptions: 

(a)        For purposes of determining the Actuarial Equivalent of an alternative
benefit or payment other than a lump sum: 
  

					
	   Interest:
		 7%
		
			
	   Mortality:
		 1971 Group Annuity Mortality Table as it applies to female lives
		

 (b)        Effective for benefits with a Benefit
Commencement Date (or other date as of which benefits under the Plan are to be paid) of January 1, 2008 or later, and subject to (c) below, the Actuarial Equivalent lump sum shall be determined using whichever of the following results in
the greater lump sum: 
 (1)        the Pension Benefit Guaranty Corporation’s
lump sum interest rate for private-sector payments as of the first day of the Plan Year which contains the Benefit Commencement Date (or other date as of which benefits under the Plan are to be paid), and the mortality table specified in
(a) above. 

(2)        (A)        the applicable
mortality table prescribed by the Secretary of the Treasury under section 417(e)(3)(B) of the Code. Such table shall be based on the mortality table (described in section 430(h)(3)(A) of the Code without regard to (C) or (D) of such
section), modified as appropriate by the Secretary of the Treasury; and 

            (B)        
the “Applicable Interest Rate” determined for the first calendar month preceding the Plan Year in which the Benefit Commencement Date (or other date as of which benefits under the Plan are to be paid) falls. For this purpose,
“Applicable Interest Rate” means the adjusted first, second and third segment rates as referred to and as determined in accordance with section 417(e)(3)(C) and (D) of the Code. 

(c)        In the case of a Participant who retires or is retired on or after his
attainment of Early Retirement Age, for Benefit Commencement Dates of any January 1, February 1 or March 1, the Actuarial Equivalent lump sum shall be the greatest of the lump sum determined under (b) above or determined
using whichever of the following results in the greater lump sum: 
 (1)        the
Pension Benefit Guaranty Corporation’s lump sum interest rate for private-sector payments as of the first day of the Plan Year preceding the Plan Year which contains said January 1, February 1 or March 1, and the mortality
table specified in (a) above. 
 (2)        the “Applicable Interest
Rate” as defined in (b)(2)(B) above determined for the first calendar month preceding the Plan Year that immediately precedes the Plan Year in which such January 1, February 1 or March 1 falls (e.g., for a Benefit
Commencement Date of January 1, 2002, the Applicable Interest Rate for December 2000) and the mortality table specified in (b)(2)(A) above. 

  
 2-1 

 2.3        “Administrator” or
“Plan Administrator” means the Fifth Third Bank Pension, Profit Sharing and Medical Plan Committee. Members of said Committee shall be appointed by and serve at the pleasure of the President and Chief Executive Officer of Fifth
Third Bank. A reference to the Plan Administrator includes, where applicable, its delegate. 

2.4        “Affiliate” means each of the following for such period of
time as is applicable under section 414 of the Code: 
  (a)        a
corporation which, together with an Employer, is a member of a controlled group of corporations within the meaning of section 414(b) of the Code (as modified by section 415(h) thereof for the purposes of Article 9) and the applicable regulations
thereunder; 
  (b)        a trade or business (whether or not incorporated)
with which an Employer is under common control within the meaning of section 414(c) of the Code (as modified by section 415(h) thereof for the purposes of Article 9) and the applicable regulations thereunder; 

 (c)        an organization which, together with an Employer, is a member of an
affiliated service group (as defined in section 414(m) of the Code); and 

 (d)        any other entity required to be aggregated with an Employer under
section 414(o) of the Code. 
 2.5        “Average Monthly Earnings,” as of any
point in time, means the average, on a monthly basis, of a Participant’s Earnings for the highest 5 consecutive Plan Years out of the 10 Plan Years beginning before the current Plan Year. If, as of a particular date, a Participant’s entire
period of service is less than 5 consecutive Plan Years out of such period, then the Participant’s Average Monthly Earnings means the average, on a monthly basis, of a Participant’s Earnings for his entire period of service for the
Employer. 
 2.6        “Beneficiary” means the person or persons entitled to
receive the distributions, if any, payable under the Plan upon or after a Participant’s death, to such person or persons as such Participant’s Beneficiary. Each Participant may designate a Beneficiary by filing the proper form with the
Administrator. A designation shall be effective upon said filing, provided that it is so filed during such Participant’s lifetime. With respect to certain optional forms of benefit under Section 7.3 or an Appendix, a Participant may
designate one or more contingent Beneficiaries to receive any distributions after the death of a prior Beneficiary and may change his Beneficiary designation from time to time; provided however, the spousal consent rules of Section 7.2(c)(4)
must be satisfied. 

  
 2-2 

 2.7         “Benefit Commencement
Date” means the date as of which a benefit commences, as determined under the applicable provision of Article 6 or any applicable Appendix. 

2.8         “Board” or “Board of Directors” means the Board of
Directors of Fifth Third Bank. 

2.9         (a)        “Break in
Service” means: 
  (1)        before January 1, 1985, one or
more consecutive Plan Years during one or more days of the first of which a person is not an Employee and in each of which he does not complete more than 500 Hours of Service; and 

 (2)        after December 31, 1984, six or more consecutive Plan Years
during one or more days of the first of which a person is not an Employee and in each of which he does not complete more than 500 Hours of Service; provided however, if as of December 31, 1984, service was not required to be taken into account
under the provisions of section 410(a) or 411(a) of the Code, then this paragraph (2) shall not cause such service to be taken into account. 

              (b)        
(1)        Solely for purposes of determining whether a Break in Service has occurred in a computation period, an individual who incurs an absence from work, beginning after December 31, 1984, for
maternity or paternity reasons (as defined in (2) below) shall receive credit for the Hours of Service which would otherwise have been credited to such individual but for such absence, or in any case in which such Hours of Service cannot be
determined, 8 Hours of Service per day of such absence, and such Hours of Service shall be credited to the computation period in which the absence begins if such crediting would prevent a Break in Service in that computation period or, in any other
case, to the following computation period. 
  (2)        For purposes of
(1) above, an absence for maternity or paternity reasons means an absence: 

 (A)        by reason of the pregnancy of the individual; 

 (B)        by reason of the birth of a child of the individual; 

 (C)        by reason of the placement of a child with the individual in
connection with the adoption of such child by the individual; or 

 (D)        for purposes of caring for such child for a period beginning
immediately following such birth or placement. 
 2.10        “Code” means the
Internal Revenue Code of 1986, as amended at the particular time applicable. A reference to a section of the Code shall include said section and any comparable section or sections of any future legislation that amends, supplements or supersedes said
section. 
 2.11        “Earliest Retirement Age” means the earliest date on which
a Participant could elect to receive retirement benefits under the Plan. 

2.12        “Early Retirement Age” means age 55 and at least 5 Vesting Years. 

  
 2-3 

 2.13        “Earnings” means the
Participant’s base pay during the Plan Year, subject to the Earnings Limit; provided that for any Participant whose termination of employment with an Employer is on or after September 1, 1996, Earnings shall include variable compensation,
but not overtime. 
 2.14        (a)      “Earnings
Limit” means the following: 
  (1)        For any Plan Year
beginning on or after January 1, 1989 and before January 1, 1994, a Participant’s Earnings taken into account for such Plan Year shall not exceed $200,000, as adjusted by the Secretary of Treasury under section 415(d) of the Code.

  (2)        For any Plan Year beginning on or after January 1, 1994, a
Participant’s Earnings taken into account for such Plan Year shall not exceed $150,000, as adjusted in accordance with section 401(a)(17)(B) of the Code. 

              (b)       With respect
to a Participant whose Accrued Benefit on or after January 1, 1994 is based upon Earnings for any Plan Year beginning prior to January 1, 1994 that is in excess of the adjusted $150,000 limitation in paragraph (a)(2) above, his Accrued
Benefit shall not be less than the greater of: 
  (1)        his Accrued
Benefit determined as of December 31, 1993; 
  (2)        his Accrued
Benefit determined by applying the adjusted $150,000 limitation to all Plan Years taken into account for benefit accrual purposes; or 

 (3)        the sum of: 

 (A)        his Accrued Benefit determined as of December 31, 1993; and

  (B)        his Accrued Benefit determined by applying the adjusted
$150,000 limitation only to Plan Years taken into account for benefit accrual purposes beginning on and after January 1, 1994. 

  (c)       Effective for Plan Years beginning after December 31, 1996, the
family aggregation rules previously in effect for this purpose no longer apply. 

  (d)       If a Participant’s Earnings for the entire Plan Year are not
taken into account, then the Earnings Limit for such Plan Year shall be multiplied by the fraction of the Plan Year for which his Earnings are taken into account. 

  (e)       The Earnings Limit shall be inapplicable to the extent provided in
IRS Notice 88-131 (or other IRS pronouncements). 
   (f)       EGTRRA
Modification. 
  (1)       Affected
Participants.     This Section 2.14(f) shall apply solely to a Participant who, as of January 1, 2002, is a Grandfathered Employee, as defined in Section 3.3(b) of the Plan (who, therefore, is actively
employed as an Employee and has not previously 

  
 2-4 

 
received a distribution from the Plan). In no event shall this Section 2.14(f) apply to a Participant whose benefits are determined under the Old Kent Plan Document, as referred to in
Appendix XXII of the Old Plan. In no event shall this Section 2.14(f) have any applicability in determining any Predecessor Plan Benefit. 

(2)        Increase in Limit.   For Participants to whom this
Section 2.14(f) applies, the annual limitation on Earnings taken into account in determining benefit accruals in any Plan Year beginning after December 31, 2001, shall not exceed $200,000. 

(3)        Cost-of-Living Adjustment.    The $200,000
limit in (2) above shall be adjusted for cost-of-living increases in accordance with section 401(a)(17)(B) of the Code. 

(4)        Compensation Limit for Prior Determination
Periods.    In determining benefit accruals in Plan Years beginning after December 31, 2001 for Participants to whom this Section 2.14(f) applies, the annual limitation in (2) above shall also apply to Plan
Years beginning before January 1, 2002. 
 2.15         “Effective Date”
means January 1, 2015. 
 2.16         “Employee” means an individual who
is employed by an Employer and who is considered by the Employer in its sole and absolute discretion to be an Employee for purposes of the Plan. An individual who performs services for the Employer as an independent contractor, leased employee,
employee of a temporary agency or in any other capacity other than as an employee of an Employer shall not be considered an Employee for purposes of the Plan. A determination that an individual is an employee of the Employer for other purposes such
as employment tax purposes, shall have no bearing whatsoever on the determination of whether the individual is an Employee under the Plan if the Employer does not consider the individual to be its Employee for purposes of the Plan. As provided in an
applicable Appendix, certain individuals may be excluded from the term “Employee.” 

2.17        “Employer” means Fifth Third Bank and each other subsidiary (direct or
indirect) of Fifth Third Bancorp except for any such subsidiary excluded under the terms of the Plan (including an Appendix). An entity shall not be considered an Employer either before or after the time it is a subsidiary (direct or indirect) of
Fifth Third Bancorp. 
 2.18        “ERISA” means the Employee Retirement Income
Security Act of 1974, as amended at the particular time applicable. A reference to a section of ERISA shall include said section and any comparable section or sections of any future legislation that amends, supplements or supersedes said section.

 2.19        “Five-Percent Owner” means any person who owns (or is considered as
owning within the meaning of sections 318 and 416 of the Code) more than 5 percent of the outstanding stock of an Employer or stock possessing more than 5 percent of the total combined voting power of all stock of an Employer. 

  
 2-5 

 2.20      (a)        “Hour of Service” means each of the following, determined from records of hours worked and hours for which payment is made or due, provided that the same hour shall not be
counted more than once: 
 (1)        each hour for which an individual is paid, or
entitled to payment, for work for an Employer, which hours shall be credited to such individual for the computation period or periods in which the duties are performed; 

(2)        each hour for which an individual is paid, or entitled to payment, by an
Employer on account of a period of time during which no work is performed (irrespective of whether his employment relationship has terminated) due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty or
leave of absence, but excluding any payments which solely reimburse him for medical or medically related expenses and excluding any payments made or due under a plan maintained solely for the purposes of complying with applicable worker’s
compensation or unemployment compensation or disability insurance laws; provided however, no more than 501 Hours of Service shall be credited under this paragraph for any single continuous period (whether or not such period occurs in a single
computation period); and provided further that Hours of Service under this paragraph shall be calculated and credited pursuant to section 2530.200b-2 of the Department of Labor Regulations which are incorporated herein by this reference; 

(3)        each hour for which back pay, irrespective of mitigation of damages, is
either awarded or agreed to by an Employer; provided however, that the same Hours of Service shall not be credited both under paragraph (1) or paragraph (2), as the case may be, and under this paragraph (3); and provided further, that Hours of
Service for back pay awarded or agreed to with respect to periods described in paragraph (2) shall be subject to the limitations set forth therein and shall be calculated pursuant to the regulations referred to therein; and provided further,
that these Hours of Service shall be credited to such individual for the computation period or periods to which the award or agreement pertains rather than the computation period in which the award, agreement or payment is made; 

(4)        each regularly scheduled hour of work for which an employee would have
been compensated during Military Service if his employment status immediately prior thereto had continued; and 

(5)        each regularly scheduled hour of work for which an employee would have
been compensated during a Leave of Absence if his employment status immediately prior thereto had continued; provided that such Hours of Service shall be counted only for purposes of determining whether there has been a Break in Service. 

(b)        Anything in the Plan
to the contrary notwithstanding, in determining an employee’s service, he shall be entitled to such credit, if any, as is required by federal law. 

2.21      “Leave of Absence” means the period of time while an individual is on an Employer
approved leave of absence, without being paid by an Employer, up to a maximum of 2 years, provided he returns to the employment of an Employer on or before the end of such leave of absence and provided further that all such leaves shall be granted
on a uniform, nondiscriminatory and consistently followed basis for persons in similar circumstances. 

2.22      “Military Service” means, with respect to a person employed immediately prior thereto
by an Employer, the period of time that he spends in the Armed Forces of the United States, or 

  
 2-6 

 
its equivalent recognized pursuant to federal law, provided he returns to the service of an Employer within such period, if any, as is then provided by law for the protection of his reemployment
rights, and provided he has not been employed elsewhere before returning to work for an Employer. 

2.23        “Normal Retirement Age” means, except as otherwise provided in an
applicable Appendix, the date on which a Participant has both reached age 65 and completed 5 Vesting Years; provided however, effective as of January 1, 1988, with respect to Participants with an Hour of Service on or after January 1,
1988, a Participant’s Normal Retirement Age shall in no event be later than the later of the time a Participant attains age 65 or the 5th anniversary of the time the Participant commenced participation in the Plan (or any Predecessor Plan).

 2.24        “Normal Retirement Benefit” has the meaning determined under
Section 4.1. 
 2.25        “Normal Retirement Date” means the first day of
the month coinciding with or next following a Participant’s attainment of Normal Retirement Age. 

2.26        “Old Plan” means The Fifth Third Bancorp Master Retirement Plan as it
existed prior to the Effective Date. 
 2.27        “Participant” means an Employee
who has become a Participant as provided under Article 3 and also means a former Employee who is entitled to a benefit under the Plan. As provided in Section 3.1, an Employee whose Employment Commencement Date is after December 31, 1997
shall not become a Participant in the Plan. As provided in an applicable Appendix, certain individuals may become Participants with respect to a Predecessor Plan Benefit. 

2.28        “Plan” means The Fifth Third Bancorp Master Retirement Plan as set forth
in this document, including all Appendices, and, if amended at any time, then as so amended. 

2.29        “Plan Assets” means the assets of the Plan at the particular time
applicable. 
 2.30        “Plan Year” means the calendar year. 

2.31        “Postponed Retirement Benefit” has the meaning determined under
Section 4.3. 
 2.32        “Predecessor Plan” means a plan identified as such
in an Appendix to this Plan. 
 2.33        “Predecessor Plan Benefit” means an
amount determined under an applicable Appendix and included in a Participant’s Accrued Benefit under Section 4.2. 

2.34        “Social Security Covered Compensation” means, as of any particular date,
the average (without indexing), determined on a monthly basis, of the Taxable Wage Base for each of the 35 calendar years ending with the year the Participant attains (or will attain) social security retirement age (as defined in
section 415(b)(8) of the Code); provided that in determining such average as of a particular Plan Year, it shall be assumed that the Taxable Wage Base in effect at the beginning of that Plan Year will remain the same for all future years. A
Participant’s Social Security Covered Compensation for a Plan Year beginning before the 35-year period described 

  
 2-7 

 
above is the Taxable Wage Base in effect at the beginning of that Plan Year. A Participant’s Social Security Covered Compensation for a Plan Year beginning after the 35-year period described
above is the Participant’s Social Security Covered Compensation for the Plan Year in which the 35-year period ends. 

2.35      “Surviving Spouse” means a Participant’s surviving spouse (who, in the case of
the Qualified Joint and Survivor Annuity, is the spouse to whom the Participant was married on his Benefit Commencement Date) except to the extent that a former spouse is treated as such, for purposes of the Plan, under a qualified domestic
relations order as described in section 414(p) of the Code. Effective beginning June 26, 2013, spouse means the person to whom the Participant is legally married for Federal tax purposes. For purposes of clarity, effective beginning
June 26, 2013, a person is legally married for Federal tax purposes if legally married under the laws of the state in which the marriage was entered into, even if such marriage is not recognized under the laws of the state in which the
Participant is domiciled. 
 2.36      “Taxable Wage Base” means the contribution and benefit
base under section 230 of the Social Security Act. 
 2.37      “Trust” means the Fifth Third
Retirement Trust as established under a separate trust agreement. 
 2.38      “Trustee”
means the Trustee under the Trust. 

2.39      (a)        “Vesting Years” means, subject to
(b) below, the sum of the following: 
 (1)        each Plan Year for which an
individual is credited with at least 1000 Hours of Service as an employee of Fifth Third Bank or any Affiliate with respect to Fifth Third Bank; 

(2)        each Plan Year, not included in (1) above, for which an individual is
credited with at least 1000 Hours of Service for an Employer or an Affiliate, beginning with the Plan Year in which such Employer adopts the Plan; and 

(3)        a Participant’s years of service not included in (1) or
(2) above but taken into account for vesting purposes under a Predecessor Plan. 

              (b)        To the
extent included in (a) above, the following years of service shall be disregarded for vesting purposes: 

(1)        years prior to a Break in Service if, at the time of incurring such Break
in Service, the individual did not have any nonforfeitable right to an Employer-derived benefit and if the Break in Service equals or exceeds his Vesting Years before such Break, provided that such Vesting Years before such Break shall be deemed not
to include any of such individual’s Vesting Years not taken into account hereunder by reason of any prior Breaks in Service incurred by him; 

(2)        years before January 1, 1971, unless such individual has had at least
3 Vesting Years after December 31, 1970; and 
 (3)        years before the
Effective Date, if such service would have been disregarded under the rules of the Old Plan relating to breaks in service or failure to complete a required period of service within a specified period of time (whether or not such rules are so
designated in the Old Plan) as such rules were in effect on the applicable date prior to the Effective Date. 

  
 2-8 

 2.40        “Years of Credited Service”
mean a Participant’s Years of Fifth Third Service as an Employee. 
 2.41        “Years
of Fifth Third Service” mean Vesting Years, as an employee of Fifth Third Bank or any Affiliate taken into account under Section 2.39(a)(1) and not disregarded under Section 2.39(b). 

  
 2-9 

 ARTICLE 3 

ELIGIBILITY AND PARTICIPATION 

3.1        Eligibility and Participation.  An Employee whose Employment Commencement
Date is after December 31, 1997 shall not become a Participant in the Plan. As provided in an applicable Appendix, an individual may become a Participant with respect to a Predecessor Plan Benefit. A person who was a Participant in the Old Plan
immediately before the Effective Date shall be a Participant in the Plan on the Effective Date. 

3.2        Definitions.   For purposes of this Article 3, the following terms,
when capitalized, shall have the following meanings: 

(a)         “Employment Commencement Date” means, with respect to an
individual, the date on which he first performs an Hour of Eligibility Service. 

(b)         “Hour of Eligibility Service” means an hour for which an
individual is paid, or entitled to payment, for work for the Employer or an Affiliate. 

3.3        Partial Freezing of Plan. 

(a)         Partial Freeze.     Notwithstanding
any provision of the Plan to the contrary, effective November 15, 1998, no further benefits shall accrue for any Participant who is not a Grandfathered Employee (as defined in (b) below). The Accrued Benefit, Normal Retirement Benefit or
Postponed Retirement Benefit, as the case may be, for a Participant who is not a Grandfathered Employee (as defined in (b) below) shall be determined as of November 15, 1998 as if the Participant terminated employment on November 15,
1998, and such benefit shall not increase after November 15, 1998. 

(b)         Grandfathered Employee.  “Grandfathered
Employee” means a Participant who, as of December 31, 1998, meets all of the following: 

(1)        he was an Employee; and 

(2)        he was at least 50 years old; and 

(3)        he had credit for at least 15 Vesting Years. 

A Grandfathered Employee whose employment terminates shall cease to be a Grandfathered Employee at that time and no further benefits shall
accrue thereafter for such individual regardless of whether he is reemployed by an Employer. 

(c)        Freeze for Highly Compensated
Employees.   Notwithstanding any provision of the Plan to the contrary, effective February 29, 2008, no further benefits shall accrue for any Grandfathered Employee (as defined in (b) above) who is a Highly Compensated
Employee (as defined in (d) below). The Accrued Benefit, Normal Retirement Benefit or Postponed Retirement Benefit, as the case may be, for a Grandfathered Employee who is a Highly Compensated Employee shall be determined as of
February 29, 2008 as if the Participant terminated employment on February 29, 2008, and such benefit shall not increase after February 29, 2008. 

  
 3-1 

 A Grandfathered Employee who is not a Highly Compensated Employee on February 29, 2008,
shall not accrue any further benefits if he becomes a Highly Compensated Employee. Such a Participant shall accrue no benefit for the first Plan Year for which he is a Highly Compensated Employee or any subsequent Plan Year. In the case of such a
Grandfathered Employee who later becomes a Highly Compensated Employee, the Accrued Benefit, Normal Retirement Benefit or Postponed Retirement Benefit, as the case may be, shall be determined as of the last day of the Plan Year immediately prior to
the Plan Year for which he becomes a Highly Compensated Employee as if the Participant terminated employment on that day and such benefit shall not increase after that day. 

(d)        (1)   “Highly Compensated Employee” with respect
to a Plan Year, means, as determined under section 414(q) of the Code and the Treasury Regulations thereunder, an individual who, at any time during the Plan Year is an Employee, and who: 

(A)        during the Plan Year or the preceding twelve month period, was at any time
a Five-Percent Owner; or 
 (B)        received Compensation (as defined in
Section 9.2(c)) from the Employer in excess of $115,000 (as adjusted pursuant to section 414(q)(l) of the Code) during the twelve month period preceding the Plan Year, and, if the Employer so elects, was in the group consisting of the top 20
percent of Employees when ranked on the basis of Compensation (as defined in Section 9.2(c)) paid during such preceding twelve month period. 

(2)        The determination of Highly Compensated Employees shall be made in
accordance with the following: 
 (A)        For purposes of determining the number
of Employees under (1)(B), the Employees described in section 414(q)(5) of the Code shall be disregarded. 

(B)        The Employer shall be treated as including any other entities required to
be aggregated under section 414 of the Code. 

  
 3-2 

 ARTICLE 4 

ACCRUAL OF RETIREMENT BENEFITS 

4.1        Normal Retirement Benefit.  A Participant’s “Normal Retirement
Benefit” shall be his Accrued Benefit determined as of the earlier of his Normal Retirement Age or the termination of his employment as an Employee but shall not be less than the highest periodic benefit, payable in the same form but adjusted
in accordance with applicable Treasury regulations for any Social Security increase, which he would have received if he had retired early under Section 6.2. 

4.2        Accrued Benefit. 

(a)        Formula.   A Participant’s “Accrued
Benefit”, at any particular time, shall be a monthly benefit, commencing at his Normal Retirement Date and payable in the form provided in Section 7.1, equal to: 

(1)        his Predecessor Plan Benefit, if any, under any applicable Appendix, plus

 (2)        his Retirement Plan Benefit under Section 4.2(b). 

(b)        Retirement Plan Benefit.  A Participant’s
“Retirement Plan Benefit” shall be equal to: 
 (1)        30.5% of his
Average Monthly Earnings minus 11.1% of his Average Monthly Earnings (up to his Social Security Covered Compensation); times 

(2)        l/30th for each Year of Credited Service, not to exceed 30, with which he
has been credited, or, if his employment as an Employee terminates prior to age 60, with which he would have been credited if he had remained an Employee until age 60; times 

(3)        a fraction, not exceeding 1, the numerator of which is his actual number
of Years of Fifth Third Service, not counting any such Years after age 60, and the denominator of which is the number of Years of Fifth Third Service that he would have had if he had remained employed as an Employee until he reached age 60; provided
that the fraction shall be 1 for any Employee who is employed as an Employee upon or after attainment of age 60. 

(c)        Transitional Rules. 

(1)        Pre-1989 Accrued Benefit.     In the case
of a Highly Compensated Employee (as defined in the Old Plan without regard to the change in the Code’s definition of such term), a Participant’s Accrued Benefit, Normal Retirement Benefit or Postponed Retirement Benefit, as the case may
be, shall in no event be less than it was as of December 31, 1988. 

(2)        IRS Notice 88-131.   The Accrued Benefit, Normal
Retirement Benefit or Postponed Retirement Benefit, as the case may be, of a Participant other than a Highly Compensated Employee (as defined above) shall in no event be less than it would have been as of May 1, 1991 had the benefit formula in
effect prior to January 1, 1989 remained in effect through May 1, 1991. 

  
 4-1 

 4.3        Postponed Retirement
Benefit.  If a Participant who has credit for at least one Hour of Service on or after January 1, 1988 retires or is retired after his Normal Retirement Date, then his “Postponed Retirement Benefit” shall be a monthly
benefit, commencing at his Benefit Commencement Date and payable in the form provided in Section 7.1, determined under the same formula prescribed under Section 4.2 (including Years of Credited Service after Normal Retirement Date but
excluding Years of Credited Service in excess of 30). 
 4.4        Effect of Cash-Out
Distributions. 
 (a)        Disregard of Service. 

(1)        Total Distribution.    If a Participant
terminates service and receives a distribution of the present value of his entire nonforfeitable benefit, then, his forfeitable interest shall be forfeited immediately, and in computing the Participant’s Accrued Benefit, his service prior to
such distribution shall be disregarded. If the portion of the distribution which is attributable to the present value of his Accrued Benefit is in excess of $1,000 ($5,000 for Benefit Commencement Dates of August 1, 2015 or later), then the
preceding sentence shall apply only if the Participant voluntarily elects to receive the distribution. 

(2)        Partial Distribution.    If a Participant
terminates service and receives a distribution (which he voluntarily elected to receive) of less than the present value of his entire nonforfeitable benefit, then, a portion of his forfeitable interest shall be forfeited immediately and in computing
the Participant’s Accrued Benefit, a portion of his service prior to such distribution shall be disregarded; such portion shall be the amount thereof, multiplied by a fraction, the numerator of which is the amount of the distribution and the
denominator of which is the present value of his total nonforfeitable benefit immediately prior to such distribution. 

(b)        Restoration.  The portion of a Participant’s interest
which is forfeited and service which is disregarded because of a distribution to him under (a) above shall be restored to his credit upon repayment to the Plan by the Participant of the full amount of such distribution, provided: 

(1)        such distribution was less than the present value of his Accrued Benefit;

 (2)        he resumes employment covered under the Plan; 

(3)        he pays, to the Plan, interest on the full amount of such distribution,
computed on the amount of such distribution from the date of such distribution to the date of repayment, compounded annually from the date of distribution, at the rate determined under section 411(c)(2)(C) of the Code as in effect on the date of
repayment; and 
 (4)        effective as of January 1, 1985, such repayment
is made not later than: 
 (A)        the Participant’s incurrence of a Break
in Service or 
 (B)        the end of the five-year period beginning with the
Participant’s resumption of employment covered by the Plan. 

  
 4-2 

 (c)        Determination of Present
Value.  For purposes of this Section, present value shall be determined as of the date of distribution using the interest rate determined under Section 411(a)(11)(B) of the Code. 

(d)        Special Rule.  A Participant who has no vested interest in
his Accrued Benefit and who terminates service, shall be treated for purposes of this section as if he had received a distribution of the present value of his entire vested benefit as of the date of his termination of service. Such a Participant who
resumes employment with an Employer before he incurs a Break in Service shall be treated as if he had repaid to the Plan the full amount of that distribution as of the date of his resumption of employment. 

4.5        No Duplication of Benefits Under the Plan.  Anything contained in the Plan
to the contrary notwithstanding, if a Plan benefit is payable with respect to a Participant who has previously received a Plan benefit then such subsequent benefit shall be adjusted to prevent duplication of benefits for the same period of service.

 4.6        Effect of Plan Amendments on Computation of
Benefits.     Except as otherwise specifically provided, no amendment which relates to the amount of benefits under the Plan and which becomes effective after any termination of a Participant’s status as an Employee
shall apply with respect to that part of any benefit under the Plan which is computed with respect to his service prior to such termination. 

  
 4-3 

 ARTICLE 5 

VESTING 

5.1        Vesting At Normal Retirement Age.  Upon and after a Participant’s
attainment of Normal Retirement Age, if he is then in the service of an Employer or an Affiliate, he shall have a nonforfeitable right to his Normal Retirement Benefit, or his Postponed Retirement Benefit, whichever is applicable. 

5.2        Vesting in Accrued Benefit Prior to Normal Retirement Age. 

(a)        Vesting Schedule.  Except as otherwise provided in the
Plan, a Participant who has credit for an Hour of Service on or after the Effective Date shall have a nonforfeitable right to a percentage of his Accrued Benefit on the basis of the number of Vesting Years with which he is credited, pursuant to the
following vesting schedule: 
  

			
	 Vesting Years
		 Nonforfeitable

Percentage

		
	Less than 5		0%
		
	5 or more		100%

 (b)        Vested Percentage Under the Old
Plan.  Notwithstanding (a) above, a Participant shall have a nonforfeitable right to a percentage of his Accrued Benefit that is no less than the vested percentage in his benefit derived from Employer contributions computed under
the Old Plan on the date immediately prior to the later of the effective date of this restatement of the Plan or the date on which this restatement of the Plan is adopted. 

5.3        Forfeiture on Account of Death.  Anything in the foregoing to the contrary
notwithstanding, except as otherwise provided in Articles 7 and 8, a Participant’s benefits shall be forfeited if the Participant dies. 

5.4        Vesting Upon Termination or Partial Termination of the Plan. Anything in the
foregoing to the contrary notwithstanding, upon the termination or partial termination of the Plan, the rights of all affected Employees to benefits accrued to the date of such termination or partial termination, to the extent funded as of such
date, shall be nonforfeitable. 
 5.5        Limitation on Recourse.  In the event
of a complete or partial termination of the Plan, a Participant or beneficiary shall not have any recourse towards satisfaction of his nonforfeitable benefits from other than the Plan Assets or the Pension Benefit Guaranty Corporation. 

5.6        Unclaimed Benefits.     Anything in the Plan to the
contrary notwithstanding, if a Participant or other person entitled to a benefit (including a benefit being paid or payable under the Old Plan) has not been found within 5 years after such payment becomes due, then such benefit shall be forfeited.
However, if such Participant or other person is thereafter located, then such benefit shall be restored retroactively no later than 60 days after the date on which such Participant or other person is located, and shall be in the same amount as was
payable at the time such benefit became due without any adjustment for the time between the date such benefit became due and such restoration. 

  
 5-1 

 ARTICLE 6 

PARTICIPANT’S ENTITLEMENT TO BENEFITS 

6.1        Normal Retirement. 

(a)        If a Participant retires on his Normal Retirement Date, then he shall be
entitled, as of his Benefit Commencement Date, to his Normal Retirement Benefit; provided, however, if his Benefit Commencement Date is later than his Normal Retirement Date, he shall be entitled, as of his Benefit Commencement Date, to his Normal
Retirement Benefit, actuarially increased in accordance with the actuarial assumptions set forth in Section 2.2(a) for each month that his Benefit Commencement Date follows his Normal Retirement Date. 

(b)        The “Benefit Commencement Date” of a Participant whose retirement
occurs under (a) above shall be his Normal Retirement Date or such later date (which must be the first day of a month) as he shall elect but in no event later than the Latest Commencement Date (as defined in Section 7.4(c)(1)). 

6.2        Early Retirement. 

(a)        If a Participant retires or is retired on or after his attainment of Early
Retirement Age but before his Normal Retirement Date, then, he shall be entitled, as of his Benefit Commencement Date, to his Accrued Benefit determined as of the termination of his employment as an Employee, reduced 1/2 of one percent for each
month (if any) by which his Benefit Commencement Date precedes the date on which he reaches age 60; provided however, if his Benefit Commencement Date is later than his Normal Retirement Date, he shall be entitled, as of his Benefit Commencement
Date, to his Accrued Benefit, which Accrued Benefit shall be determined as of the termination of his employment as an Employee, actuarially increased in accordance with the actuarial assumptions set forth in Section 2.2(a) for each month by
which his Benefit Commencement Date follows his Normal Retirement Date. 

(b)        The “Benefit Commencement Date” of a Participant whose retirement
occurs under (a) above shall be his Normal Retirement Date or such earlier date (which may be the first day of any month coinciding with or following his retirement) as he shall elect, or such later date (which must be the first day of a month)
as he shall elect but in no event later than the Latest Commencement Date (as defined in Section 7.4(c)(1)). 

6.3        Postponed Retirement. 

(a)        General.   If a Participant’s employment
terminates after his Normal Retirement Date, then he shall be entitled as of his Benefit Commencement Date, to his Postponed Retirement Benefit; provided, however, if his Benefit Commencement Date is later than his Postponed Retirement Date (defined
in (b) below), he shall be entitled as of his Benefit Commencement Date, to his Postponed Retirement Benefit, increased in accordance with the following: 

(1)        if the Participant’s Postponed Retirement Date is not later than
April 1 of the calendar year following the calendar year in which he attains age 70-1/2, his Postponed Retirement Benefit shall be actuarially increased in accordance with the actuarial assumptions set forth in Section 2.2(a) for each
month his Benefit Commencement Date follows his Postponed Retirement Date; or 

  
 6-1 

 (2)        if the Participant’s
Postponed Retirement Date is later than April 1 of the calendar year following the calendar year in which he attains age 70-1/2, his Postponed Retirement Benefit shall be increased as follows: 

(A)       Benefit Commencement Date in Same Calendar
Year.    If the Participant’s Benefit Commencement Date is in the same calendar year as such April 1 (of the calendar year following the calendar year in which he attains age 70-1/2), his Postponed Retirement
Benefit shall be increased to an amount equal to: 
 (I)        his
Postponed Retirement Benefit determined as of April 1 of the calendar year following the calendar year in which he attained age 70-1/2, actuarially increased in accordance with the actuarial assumptions set forth in Section 2.2(a) for each
month his Benefit Commencement Date follows such April 1; or 

(II)      if the Participant is a Grandfathered Employee, the greater of (A)(I)
above or his Postponed Retirement Benefit determined as of his Postponed Retirement Date, actuarially increased in accordance with the actuarial assumptions set forth in Section 2.2(a) for each month his Benefit Commencement Date follows such
Postponed Retirement Date. 
 (B)       Benefit Commencement Date for
Non-Grandfathered Employee. If the Participant is not a Grandfathered Employee, his Postponed Retirement Benefit shall be increased in the same manner as provided in (A)(1) above. 

(C)       Grandfathered Employee’s Benefit Commencement Date in Later Calendar
Year.    If the Participant is a Grandfathered Employee and if his Benefit Commencement Date is in a calendar year later than the calendar year in which such April 1 (of the calendar year following the calendar year in
which he attains age 70-1/2), falls, then his Postponed Retirement Benefit shall be increased as follows: 

(I)        his Postponed Retirement Benefit determined as of such
April 1 (of the calendar year following the calendar year in which he attains age 70-1/2) shall be actuarially increased in accordance with the actuarial assumptions set forth in Section 2.2(a) to the end of the Plan Year in which such
April 1 falls; and the Participant’s Postponed Retirement Benefit (as of the end of such Plan Year) will be deemed to be the greater of such amount or his Postponed Retirement Benefit (as otherwise determined under the Plan without regard
to this subparagraph (I)); 
 (II)      thereafter, such adjusted Postponed
Retirement Benefit shall be determined as of the end of each subsequent Plan Year ending before the Plan Year in which such a Participant’s Benefit Commencement Date falls in the same manner as provided in (I) above; and 

  
 6-2 

 (III)      such a Participant’s Postponed
Retirement Benefit as of his Benefit Commencement Date shall be whichever of the following results in the greater benefit: 

(i)        his Postponed Retirement Benefit determined as of the end of the
immediately preceding Plan Year (as determined under (I) and (II) above) actuarially increased in accordance with the actuarial assumptions set forth in Section 2.2(a) for each month his Benefit Commencement Date follows such
December 31, or 
 (ii)       the Postponed Retirement Benefit (as otherwise
determined under the Plan without regard to subparagraphs (I) and (II) above) determined as of his Postponed Retirement Date, actuarially increased in accordance with the actuarial assumptions set forth in Section 2.2(a) for each month his
Benefit Commencement Date follows such Postponed Retirement Date. 

(b)        Benefit Commencement Date. The “Postponed Retirement Date”
of a Participant whose termination of employment occurs under (a) above shall, subject to the notification and other requirements of Labor Regulation §2530.203-3, be the first day of the month coinciding with or next following the
termination of his section 203(a)(3)(B) service as defined in such Regulation. The “Benefit Commencement Date” of a Participant whose termination of employment occurs under (a) above shall be his Postponed Retirement Date or such
later date (which must be the first day of a month) as he shall elect but in no event later than the Latest Commencement Date (as defined in Section 7.4(c)(1)). In no event shall a Participant’s Benefit Commencement Date be later than the
required beginning date under Section 7.4(c)(2). 
 (c)        Adjustment
for Continued Accruals.  If a Participant continues as an Employee of an Employer after his Benefit Commencement Date under (b) above, benefits shall continue to accrue nevertheless each Plan Year until he terminates employment,
subject to the minimum benefit requirements (if applicable) of Section 14.2, under the same formula prescribed under Section 4.2 (including Years of Credited Service after the Benefit Commencement Date but excluding Years of Credited
Service in excess of 30), determined as a monthly benefit payable in the form provided in Section 7.1 commencing upon the close of the Plan Year of the additional accrual. As of the first date benefit payments are due a Participant each Plan
Year commencing after his Benefit Commencement Date under (b) above, the Participant’s benefit payments (under the same form in which payments are being made) shall be increased to reflect the excess (if any) of the Actuarial Equivalent of
this additional accrual less the Actuarial Equivalent of the lesser of (i) the total Plan benefit payments to the Participant through the end of the immediately preceding Plan Year, or (ii) the total Plan benefit payments to the
Participant which would have been made to the Participant through the end of the immediately preceding Plan Year if such payments had been made in the basic form of benefit under Section 7.1; provided however, if as of the Participant’s
Benefit Commencement Date under (b) above, the Participant received his benefit as a lump sum, the increase (if any) shall also be paid as a lump sum as soon as administratively feasible after the Plan Year of the additional accrual. 

  
 6-3 

 6.4        Termination of Employment. 

(a)        A Participant whose employment has terminated but who is not entitled to a
benefit under any of the preceding Sections of this Article 6 shall, unless distribution has been made pursuant to Section 7.4, be entitled, as of his Benefit Commencement Date, to the nonforfeitable part of his Accrued Benefit, which Accrued
Benefit shall be determined as of the termination of his employment as an Employee, actuarially reduced in accordance with the actuarial assumptions set forth in Section 2.2 for each month by which his Benefit Commencement Date precedes his
Normal Retirement Date; provided however, if his Benefit Commencement Date is later than his Normal Retirement Date, he shall be entitled, as of his Benefit Commencement Date, to the nonforfeitable part of his Accrued Benefit, which Accrued Benefit
shall be determined as of the termination of his employment as an Employee, actuarially increased in accordance with the actuarial assumptions set forth in Section 2.2(a) for each month that his Benefit Commencement Date follows his Normal
Retirement Date. 
 (b)        The “Benefit Commencement Date” of a
Participant to whom (a) above applies shall be his Normal Retirement Date; provided however, a Participant may elect as his Benefit Commencement Date, the first day of any month, not later than his Latest Commencement Date (as defined in
Section 7.4(c)(1)), that follows his termination of employment. 
 6.5        Effect of
Reemployment.  If, in any calendar month subsequent to the commencement of benefit payments, a Participant is reemployed in section 203(a)(3)(B) service, as defined in Labor Regulation 2530.203-3, and if such benefits are not being
paid under an insurance or annuity contract which precludes a refund to the Plan of suspended payments, then, subject to the notification and other requirements of such Regulation, payment of Employer-derived benefits in excess of any minimum
benefits under Section 14.2 shall be suspended for such month; provided however, if benefits are suspended during a period of reemployment, then the benefit payable upon the subsequent resumption of payments must be actuarially increased to
reflect the nonpayment, during such period of reemployment, of any minimum benefits under Section 14.2. 

  
 6-4 

 ARTICLE 7 

FORM OF PAYMENT TO PARTICIPANT 

7.1        Basic Form of Participant’s Benefit - Single Life Annuity. Subject to the
provisions of Section 7.2 regarding the Qualified Joint and Survivor Annuity and subject to the provisions of Section 7.3 regarding optional forms of benefit, the basic form of a Participant’s benefit under the Plan shall be a single
life annuity that is payable in equal monthly installments, each in an amount equal to the monthly benefit to which he is entitled under the Plan, commencing as of his Benefit Commencement Date and continuing until the payment of the installment due
on the first day of the month in which he dies. 
 7.2        Qualified Joint and Survivor
Annuity. 
 (a)        Automatic Basic Form.   Unless the
waiver provided for in (c) below is effective with respect to a Participant, the form of payment with respect to him under the Plan shall be a Qualified Joint and Survivor Annuity (defined in (b) below) if the lump sum Actuarial Equivalent
(determined as of his Benefit Commencement Date) of his nonforfeitable benefit under the Plan exceeds $5,000. 

(b)        Qualified Joint and Survivor Annuity.   A
“Qualified Joint and Survivor Annuity” is an immediate annuity which is the Actuarial Equivalent of the basic form of benefit under Section 7.1 and which: 

(1)        for a married Participant (including a Participant who is subject to an
applicable qualified domestic relations order as described in section 414(p) of the Code), provides a lifetime benefit for the Participant and a lifetime survivor benefit for his Surviving Spouse equal to 50 percent, 75 percent or 100 percent, as
the Participant may elect, of the benefit payable to the Participant during their joint lives; or 

(2)        for a single Participant, provides payments for the life of the
Participant only. 
 (c)        Waiver. 

(1)        Election Period.   A Participant may waive the
Qualified Joint and Survivor Annuity form of benefit at any time during a 180-day election period ending on his Benefit Commencement Date. Such a waiver must be in writing and must specify the optional form of benefit elected and the specific
Beneficiary or Beneficiaries, if any, to whom any death benefits under the optional form will be payable. 

(2)        Revocation.   A Participant may also revoke any
waiver under (1) above during the election period thereunder. There shall be no limitation on the number of such waivers and revocations permitted during such election period. 

(3)        Written Explanation.   The Administrator shall
provide to each Participant, no less than 30 days and no more than 180 days prior to his Benefit Commencement Date (and consistent with such regulations as the Secretary of the Treasury may prescribe), a written explanation of: 

(A)         the terms and conditions of the Qualified Joint and Survivor
Annuity, 

  
 7-1 

 (B)       the Participant’s right to
make, and the effect of, an election under (1) above to waive the Qualified Joint and Survivor Annuity form of benefit, 

(C)       the rights of the Participant’s spouse under (4) below, 

(D)       the right to make, and the effect of, a revocation of a waiver under (1) above,
and 
 (E)       the eligibility requirements, material features and relative values of
any optional forms of benefit under the Plan. 
 To the extent permitted by Treasury Regulations or pronouncements of the Internal Revenue
Service, the Administrator may permit the Participant to waive the 30-day limit. 

(4)        Spousal Consent.        A
waiver of the Qualified Joint and Survivor Annuity shall not take effect with respect to a spouse of a Participant unless: 

(A)       such spouse consents in writing to such election, and such spouse’s
consent: 
 (i)        acknowledges the effect of such election, 

(ii)       acknowledges the specific Beneficiary or Beneficiaries, if any, to whom any
death benefits under the Plan will be payable, which may not be changed without spousal consent (or the consent of the spouse expressly permits designations by the Participant without any requirement of further consent by the spouse), 

(iii)      for waivers made in Plan Years beginning after December 31, 1986, acknowledges
the specific optional form of benefit elected which may not be changed without spousal consent (except back to the Qualified Joint and Survivor Annuity) (or the consent of the spouse expressly permits changes by the Participant without any
requirement of further consent by the spouse), and 
 (iv)      is witnessed by a Plan
representative or a notary public; or 
 (B)       it is established to the satisfaction
of a Plan representative that the consent required under (A) above may not be obtained because there is no spouse, because the spouse cannot be located, or because of such other circumstances as may be provided in regulations of the Internal
Revenue Service. 
 General consents referred to in the parentheticals under (A)(ii) and (iii) above executed after October 21,
1986 must acknowledge that the spouse has the right to limit consent to a specific Beneficiary or Beneficiaries and a specific optional form or forms of benefit and that the spouse voluntarily elects to relinquish the rights so relinquished. 

  
 7-2 

 7.3        Optional Forms of
Benefit.     Subject to an effective waiver of the Qualified Joint and Survivor Annuity, a Participant may, by filing the proper form with the Administrator prior to his Benefit Commencement Date, elect to receive his
benefit under the Plan in one or a combination of the following forms. For Benefit Commencement Dates prior to August 1, 2015, a Participant with a nonforfeitable benefit with an Actuarial Equivalent lump sum value not exceeding $5,000 may
elect one or a combination of the following forms without the need to obtain spousal consent. Such benefit shall be the Actuarial Equivalent of the basic form of benefit under Section 7.1. 

(a)        Contingent Annuitant Option. 

(1)        Under the contingent annuitant option, a Participant shall be entitled to
a monthly benefit commencing as of his Benefit Commencement Date and terminating with the monthly payment due on the first day of the month in which his death occurs. 

(2)        Upon such Participant’s death, on or after his Benefit Commencement
Date, a contingent benefit shall be payable to the Beneficiary designated by him at the time he elects this option, if such Beneficiary is then living. 

(3)        Such contingent benefit shall commence as of the first day of the month
next following the calendar month in which the death of such Participant occurs and shall terminate with the monthly payment due on the first day of the month in which the death of his designated Beneficiary occurs. 

(4)        The monthly amount of contingent benefit payable to such
Participant’s designated Beneficiary shall be equal to 50 percent, 75 percent or 100 percent as the Participant may elect, of the monthly benefit payable under this option to such Participant during the joint lives of him and such designated
Beneficiary. 
 (5)        This option shall not be effective with respect to a
Participant, unless within 90 days after his election of such optional form, but not later than the 30th day prior to his Benefit Commencement Date, he furnishes evidence satisfactory to the Administrator of the date of birth of his designated
Beneficiary and unless his designated Beneficiary is alive on his Benefit Commencement Date. 

(b)        Life-10 Year Certain Option. 

(1)        Under the life-10 year certain option, a Participant shall be entitled to
a monthly benefit commencing as of his Benefit Commencement Date, payable during his remaining lifetime; provided that if such Participant dies on or after his Benefit Commencement Date and before he has received 120 monthly payments, then such
monthly payments shall be continued in the same amount to his designated Beneficiary or Beneficiaries until the aggregate number of such payments made to such Participant and such Beneficiary or Beneficiaries equals 120 monthly payments. 

  
 7-3 

 (2)        In the event of the death of
such Participant and all of his designated Beneficiaries before 120 monthly payments have been made, then the commuted value of the balance of such payments shall be paid, in a lump sum, to the Participant’s Surviving Spouse or, if none, to the
estate of the person upon whose death such amount becomes payable. 

(c)        Life-15 Year Certain Option. 

(1)        The life-15 year certain option described in this subsection
(c) shall be available with respect to Benefit Commencement Dates of March 1, 2015 or later. 

(2)        Under the life-15 year certain option, a Participant shall be entitled to
a monthly benefit commencing as of his Benefit Commencement Date, payable during his remaining lifetime; provided that if such Participant dies on or after his Benefit Commencement Date and before he has received 180 monthly payments, then such
monthly payments shall be continued in the same amount to his designated Beneficiary or Beneficiaries until the aggregate number of such payments made to such Participant and such Beneficiary or Beneficiaries equals 180 monthly payments. 

(3)        In the event of the death of such Participant and all of his designated
Beneficiaries before 180 monthly payments have been made, then the commuted value of the balance of such payments shall be paid, in a lump sum, to the Participant’s Surviving Spouse or, if none, to the estate of the person upon whose death such
amount becomes payable. 
 (d)        Lump
Sum.     Under the lump sum option, a Participant is entitled to a single payment which is the Actuarial Equivalent of his benefit under the Plan. 

7.4        Date of Payment and Cash-Out. 

(a)        General.   Subject to the Subsections below, a
Participant’s benefit shall commence as of his Benefit Commencement Date determined under Article 6. 

(b)        Consent to Early Payment. 

(1)        General.     Except as provided in
(c) and (d) below, no part of a Participant’s benefit may be paid to him prior to the later of Normal Retirement Age or age 62 unless he consents to the distribution. 

(2)        Written Explanation.   The Administrator shall
provide to each Participant whose consent is required under (1) above, no less than 30 days and no more than 180 days prior to his Benefit Commencement Date, a written explanation of the material features and relative values of the optional
forms of benefit under the Plan, and his right (if any) to defer receipt of the distribution, including the consequences of failing to defer such receipt. A Participant may elect to commence his distribution in less than 30 days from the date he is
provided with the explanation (if administratively feasible) provided he is informed of his right to the 30-day period. 

  
 7-4 

 (3)        Time of
Consent.    A Participant’s consent to a distribution must not be made before he receives the written explanation under (2) above and must not be made more than 180 days before his Benefit Commencement Date. 

(c)        Latest Date of Payment. 

(1)        In compliance with section 401(a)(14) of the Code, in the case of a
Participant whose employment has terminated, the “Latest Commencement Date” for his benefit under the Plan shall be March 1 of the Plan Year following the later of: 

(A)        the Plan Year in which he reaches Normal Retirement Age, or 

(B)        the Plan Year in which his service with an Employer and all Affiliates has
terminated. 
 Such Latest Commencement Date shall be the latest Benefit Commencement Date a Participant may elect in
accordance with Article 6. If a Participant does not timely elect an earlier Benefit Commencement Date, his benefit shall commence to be paid (without the need for his consent or election) as of such Latest Commencement Date. 

(2)        While the Latest Commencement Date is likely to precede the required
beginning date under section 401(a)(9) of the Code, in the event it does not, the payment of a Participant’s benefit under the Plan shall begin no later than the April 1 of the calendar year following the later of: 

(A)        the calendar year in which the Participant attains age 70-1/2, or 

(B)        the calendar year in which the Participant retires; provided however, this
subparagraph (B) shall not apply to a Participant who is a Five-Percent Owner. 
 With respect to a Participant who
first becomes a Five-Percent Owner in a Plan Year after the Plan Year ending in the calendar year in which he attains age 70-1/2, the calendar year in which such subsequent Plan Year ends shall be the applicable time for purposes of subparagraph
(B). 
 (3)        the 60th day after the later of the close of the Plan Year in
which the Participant: 
 (A)        reaches Normal Retirement Age or 

(B)        terminates his service with an Employer and all Affiliates; or 

(4)        the April 1 of the calendar year following the later of: 

(A)        the calendar year in which the Participant attains age 70-1/2 or 

(B)        the calendar year in which the Participant retires; provided however, this
subparagraph (B) shall not apply to a Participant who is a Five-Percent Owner. 

  
 7-5 

 With respect to a Participant who first becomes a Five-Percent Owner in a Plan Year after the
Plan Year ending in the calendar year in which he attains age 70-1/2, the calendar year in which such subsequent Plan Year ends shall be the applicable time for purposes of subparagraph (B). 

(d)        Cash-Out Distributions. 

(1)        Prior to August 1, 2015. Any other provisions of the Plan to
the contrary notwithstanding, any amount payable to a Participant under the Plan shall be paid in a lump sum, provided that the Actuarial Equivalent of the Participant’s nonforfeitable benefit under the Plan, does not exceed $1,000 and such
payment is made before payment otherwise begins. Such lump sum shall be paid as soon as administratively feasible after the Participant terminates employment. 

(2)        August 1, 2015 and Later. Effective August 1, 2015, any
other provisions of the Plan to the contrary notwithstanding, any amount payable to a Participant under the Plan shall be paid in a lump sum, provided that the Actuarial Equivalent of the Participant’s nonforfeitable benefit under the Plan,
determined as of his Benefit Commencement Date (or other date as of which benefits under the Plan are to commence), does not exceed $5,000 and such payment is made before payment otherwise begins. Such lump sum shall be paid as soon as
administratively feasible on or after such Benefit Commencement Date (or other date as of which benefits under the Plan are to commence). In the event of a mandatory distribution greater than $1,000 in accordance with this Section, if the
Participant does not elect to have such distribution paid directly to an eligible retirement plan specified by the Participant in a direct rollover or to receive the distribution directly in accordance with Section 7.6, then the Administrator
will pay the distribution in a direct rollover to an individual retirement plan designated by the Administrator, 

(e)        Qualified Domestic Relations Order Procedures. To the extent that a
benefit is affected by the determination of whether a domestic relations order is a qualified domestic relations order, nothing in this Section shall require a benefit to be distributed earlier than required under section 414(p) of the Code. 

7.5        New Required Minimum Distribution Rules. 

(a)        General Rules. 

(1)        Effective Date. This Section 7.5 will apply for purposes of
determining required minimum distributions for calendar years beginning with the 2003 calendar year. 

(2)        Precedence. The requirements of this Section 7.5 will take
precedence over any inconsistent provisions of the Plan. 

(3)        Requirements of Treasury Regulations Incorporated. All
distributions required under this Section will be determined and made in accordance with the Treasury regulations under section 401(a)(9) of the Code. 

(4)        TEFRA Section 242(b)(2) Elections. Notwithstanding the other
provisions of this Section, other than (3) above, distributions may be made under a designation made before 

  
 7-6 

 
January 1, 1984, in accordance with section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of the Plan that relate to section 242(b)(2) of TEFRA. 

(b)        Time and Manner of Distribution. 

(1)        Required Beginning Date.   The Participant’s
entire interest will be distributed, or begin to be distributed, to the Participant no later than the Participant’s required beginning date, as determined under Section 7.4(c)(2). 

(2)        Death of Participant Before Distributions
Begin.   If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: 

(A)        If the Participant’s Surviving Spouse is the Participant’s sole
designated Beneficiary, then distributions to the Surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the
Participant would have attained age 70-1/2, if later; 
 (B)        If the
Participant’s Surviving Spouse is not the Participant’s sole designated Beneficiary, then distributions to the designated beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the
Participant died; 
 (C)        If there is no designated Beneficiary as of
September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death;

 (D)        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 the Surviving Spouse begin, this Section 7.5(b)(2), other than Section 7.5(b)(2)(A), will apply as if the Surviving Spouse were the
Participant. 
 For purposes of this Section 7.5(b)(2) and Section 7.5(e), distributions are considered to begin on the
Participant’s required beginning date (or, if Section 7.5(b)(2)(D) applies, the date distributions are required to begin to the Surviving Spouse under Section 7.5(b)(2)(A)). If annuity payments irrevocably commence 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 to the Surviving Spouse under Section 7.5(b)(2)(A)), the date distributions are considered
to begin is the date distributions actually commence. 
 (3)        Form of
Distribution.   Unless the Participant’s interest is distributed in the form of an annuity purchased from an insurance company or in a single sum on or before the required beginning date, as of the first distribution calendar
year distributions will be made in accordance with Section 7.5(c), (d), and (e). If the Participant’s interest is distributed in the form of an annuity purchased from an insurance company, distributions thereunder will be made in
accordance with the requirements of section 401(a)(9) of the Code and the Treasury regulations. 

  
 7-7 

 
Any part of the Participant’s interest which is in the form of an individual account described in section 414(k) of the Code will be distributed in a manner satisfying the requirements of
section 401(a)(9) of the Code and the Treasury regulations that apply to individual accounts. 

(c)        Determination of Amount to be Distributed Each Year. 

(1)        General Annuity Requirements. If the Participant’s interest is
paid in the form of annuity distributions under the Plan, payments under the annuity will satisfy the following requirements: 

(A)        the annuity distributions will be paid in periodic payments made at
intervals not longer than one year; 
 (B)        the distribution period will be
over a life (or lives) or over a period certain not longer than the period described in (d) or (e); 

(C)        once payments have begun over a period certain, the period certain will
not be changed even if the period certain is shorter than the maximum permitted; 

(D)        payments will either be nonincreasing or increase only as follows: 

 (i)        by an annual percentage increase that does not exceed the annual percentage increase
in a cost-of-living index that is based on prices of all items and issued by the Bureau of Labor Statistics; 

 (ii)       to the extent of the reduction in the amount of the Participant’s payments to
provide for a survivor benefit upon death, but only if the Beneficiary whose life was being used to determine the distribution period described in (d) dies or is no longer the Participant’s Beneficiary pursuant to a qualified domestic
relations order within the meaning of Code section 414(p); 
  (iii)      to provide cash refunds of
employee contributions upon the Participant’s death; or 
  (iv)      to pay increased benefits
that result from a plan amendment. 
 (2)        Amount Required to be
Distributed by Required Beginning Date. The amount that must be distributed on or before the Participant’s required beginning date (or, if the Participant dies before distributions begin, the date distributions are required to begin under
Section 7.5(b)(2)(A) or (B)) is the payment that is required for one payment interval. The second payment need not be made until the end of the next payment interval even if that payment interval ends in the next calendar year. Payment
intervals are the periods for which payments are received, e.g., bi-monthly, monthly, semi-annually, or annually. All of the Participant’s benefit accruals as of the last day of the first distribution calendar year will be included in the
calculation of the amount of the annuity payments for payment intervals ending on or after the Participant’s required beginning date. 

  
 7-8 

 (3)        Additional Accruals After
First Distribution Calendar Year.     Any additional benefits accruing to the Participant in a calendar year after the first distribution calendar year will be distributed beginning with the first payment interval ending
in the calendar year immediately following the calendar year in which such amount accrues. 

(d)        Requirements For Annuity Distributions that Commence During
Participant’s Lifetime. 
 (1)        Joint Life Annuities Where the
Beneficiary Is Not the Participant’s Spouse.     If the Participant’s interest is being distributed in the form of a joint and survivor annuity for the joint lives of the Participant and a nonspouse
Beneficiary, annuity payments to be made on or after the Participant’s required beginning date to the designated Beneficiary after the Participant’s death must not at any time exceed the applicable percentage of the annuity payment for
such period that would have been payable to the Participant using the table set forth in Q&A-2 of section 1.401(a)(9)-6 of the Treasury regulations. If the form of distribution combines a joint and survivor annuity for the joint lives of the
Participant and a nonspouse Beneficiary and a period certain annuity, the requirement in the preceding sentence will apply to annuity payments to be made to the designated Beneficiary after the expiration of the period certain. 

(2)        Period Certain Annuities.      Unless
the Participant’s spouse is the sole designated Beneficiary and the form of distribution is a period certain and no life annuity, the period certain for an annuity distribution commencing during the Participant’s lifetime may not exceed
the applicable distribution period for the Participant under the Uniform Lifetime Table set forth in section 1.401(a)(9)-9 of the Treasury regulations for the calendar year that contains the annuity starting date. If the annuity starting date
precedes the year in which the Participant reaches age 70, the applicable distribution period for the Participant is the distribution period for age 70 under the Uniform Lifetime Table set forth in section 1.401(a)(9)-9 of the Treasury regulations
plus the excess of 70 over the age of the Participant as of the Participant’s birthday in the year that contains the annuity starting date. If the Participant’s spouse is the Participant’s sole designated Beneficiary and the form of
distribution is a period certain and no life annuity, the period certain may not exceed the longer of the Participant’s applicable distribution period, as determined under this sub-paragraph (2), or the joint life and last survivor expectancy
of the Participant and the Participant’s spouse as determined under the Joint and Last Survivor Table set forth in section 1.401(a)(9)-9 of the Treasury regulations, using the Participant’s and spouse’s attained ages as of the
Participant’s and spouse’s birthdays in the calendar year that contains the annuity starting date. 

(e)        Requirements for Minimum Distributions Where Participant Dies Before
Date Distributions Begin. 
 (1)        Participant Survived by Designated
Beneficiary.     If the Participant dies before the date distribution of his or her interest begins and there is a designated Beneficiary, the Participant’s entire interest will be distributed, beginning no later
than the time described in Section 7.5(b)(2)(A) or (B) over the life of the designated Beneficiary or over a period certain not exceeding: 

(A)        unless the annuity starting date is before the first distribution calendar
year, the life expectancy of the designated Beneficiary determined using the Beneficiary’s age as of the Beneficiary’s birthday in the calendar year immediately following the calendar year of the Participant’s death; or 

  
 7-9 

 (B)        if the annuity starting date
is before the first distribution calendar year, the life expectancy of the designated Beneficiary determined using the Beneficiary’s age as of the Beneficiary’s birthday in the calendar year that contains the annuity starting date. 

(2)        No Designated Beneficiary.   If the Participant dies
before the date distributions begin and 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 interest will be completed by
December 31 of the calendar year containing the fifth anniversary of the Participant’s death. 

(3)        Death of Surviving Spouse Before Distributions to Surviving Spouse
Begin.    If the Participant dies before the date distribution of his or her interest begins, the Participant’s Surviving Spouse is the Participant’s sole designated Beneficiary, and the Surviving Spouse dies before
distributions to the Surviving Spouse begin, Section 7.5(e) will apply as if the Surviving Spouse were the Participant, except that the time by which distributions must begin will be determined without regard to Section 7.5(b)(2)(A). 

(f)        Definitions. 

(1)        Designated Beneficiary.     The individual
who is designated as the Beneficiary under the Plan and is the designated Beneficiary under section 401(a)(9) of the Code and section 1.401 (a)(9)-1, Q&A-4, of the Treasury regulations. 

(2)        Distribution calendar year.    A calendar year
for which a minimum distribution is required. For distributions beginning before the Participant’s death, the first distribution calendar year is the calendar year immediately preceding the calendar year which contains the Participant’s
required beginning date. For distributions beginning after the Participant’s death, the first distribution calendar year is the calendar year in which distributions are required to begin pursuant to Section 7.5(b)(2). 

(3)        Life expectancy. Life expectancy as computed by use of the Single
Life Table in section 1.401(a)(9)-9 of the Treasury regulations. 

(4)        Required beginning date. The date by which a Participant’s
interest must begin to be distributed, as determined in Section 7.4(c)(2). 

7.6        Eligible Rollover Distributions. 

(a)        General.   Notwithstanding any provision of the Plan
to the contrary that would otherwise limit a distributee’s election under this Section 7.6, but subject to exceptions permitted by the Internal Revenue Service, a distributee may elect, at the time and in the manner prescribed by the Plan
Administrator, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a direct rollover. 

  
 7-10 

 (b)        Definitions. 

(1)        Eligible rollover distribution.     An
eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: 

(A)        any distribution that is one of a series of substantially equal periodic
payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s designated beneficiary, or for a specified period of
ten years or more; 
 (B)        any distribution to the extent such distribution
is required under section 401(a)(9) of the Code; and 
 (C)        the portion of
any distribution that is not includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities). 

(2)        Eligible Retirement Plan.   An eligible retirement
plan means: 
 (A)        an individual retirement account described in section
408(a) of the Code (including a Roth IRA described in section 408A of the Code effective for distributions after December 31, 2007); 

(B)        an individual retirement annuity described in section 408(b) of the Code;

 (C)        an annuity plan described in section 403(a) of the Code; 

(D)        a qualified trust described in section 401(a) of the Code, that accepts
the distributee’s eligible rollover distribution; 
 (E)        an annuity
contract described in section 403(b) of the Code; and 
 (F)        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 this Plan. 
 (3)        Distributee. A distributee
includes an employee or former employee. In addition, the employee’s or former employee’s surviving spouse and the employee’s or former employee’s spouse or former spouse who is the alternate payee under a qualified domestic
relations order as defined in section 414(p) of the Code, are distributees with regard to the interest of the spouse or former spouse. 

(4)        Direct Rollover.    A direct rollover is a
payment by the Plan to the eligible retirement plan specified by the distributee. 

  
 7-11 

 (c)        PPA Changes. 

(1)        Effective Date.   This Section 7.6(c) shall
apply to distributions made after December 31, 2006. 

(2)        Distributions to Inherited Individual Retirement Plan of Nonspouse
Beneficiary.   An individual who is a designated Beneficiary of an Employee and who is not the surviving spouse may elect, at the time and in the manner prescribed by the Plan Administrator, to have any portion of an eligible
rollover distribution paid directly to an individual retirement plan specified by such Beneficiary in a direct rollover. For purposes of this subsection (c), an individual retirement plan is an individual retirement account described in section
408(a) of the Code or an individual retirement annuity (other than an endowment contract) described in section 408(b) of the Code. To the extent a Beneficiary elects to make such a direct rollover, the individual retirement plan shall be treated as
an inherited individual retirement account or individual retirement annuity (within the meaning of section 408(d)(3)(C) of the Code), and section 401(a)(9)(B) of the Code (other than clause (iv) thereof) shall apply to such plan. 

(3)        Modification of Definition of Eligible Rollover Distribution. For
purposes of the direct rollover provisions of this subsection (c), an eligible rollover distribution is any distribution that satisfies all of the requirements of Section 7.6(b)(1) other than the requirement that the distribution be made to a
distributee. 
 (4)        Certain Trusts Treated as
Beneficiaries.   For purposes of this subsection (c), to the extent provided in rules prescribed by the Secretary of Treasury, a trust maintained for the benefit of one or more designated Beneficiaries shall be treated in the same
manner as an individual who is a designated Beneficiary of an Employee. 

(5)        Interpretation of
Provisions.      The direct rollover provisions of this subsection (c) are intended to comply with the requirements of section 402(c)(11) of the Code and shall be construed in accordance with section 402(c)(11)
of the Code and any pronouncements of the Internal Revenue Service issued thereunder. 

7.7        Small Benefit.     Any provisions of the Plan to the
contrary notwithstanding, the Administrator may adopt such procedures as it shall find convenient with respect to the payment of a benefit where the monthly installment thereof is less than $50 and may at its option, direct that such benefit be paid
in advance; in quarterly, semi-annual, or annual installments; or, subject to Section 7.4, by a single cash payment. 

  
 7-12 

 ARTICLE 8 

PRE-RETIREMENT DEATH BENEFITS 

8.1        Preretirement Survivor Annuity. 

(a)        General. 

(1)        Death After August 22, 1984.   If a Participant
dies after August 22, 1984 and before the commencement of benefit payments, if he has a Surviving Spouse, and if he is covered, under (b) below, by the Preretirement Survivor Annuity, then his Surviving Spouse shall be entitled to the
Preretirement Survivor Annuity, provided that the Participant and such Surviving Spouse were married throughout the 1-year period ending on the date of the Participant’s death or, if such Surviving Spouse is a former spouse treated as a
Surviving Spouse pursuant to a qualified domestic relations order as described in section 414(p) of the Code, that the Participant and such Surviving Spouse were married for at least 1 year. 

(2)        Death Before August 23, 1984.    Anything
in the Plan to the contrary notwithstanding, the entitlement to and payment of the Preretirement Survivor Annuity with respect to a Participant who dies prior to August 23, 1984, shall continue to be governed by the provisions of the Old Plan
applicable to the qualified joint and survivor annuity under section 401(a)(11) of the Code prior to the Retirement Equity Act of 1984. 

(b)        Coverage. 

(1)        Service on or After August 23, 1984. The Preretirement
Survivor Annuity applies to any Participant who: 
 (A)        has at least 1 Hour
of Service or at least 1 hour of paid leave from an Employer (or any other employer for whom service is treated as service for an Employer) on or after August 23, 1984; 

(B)        has a nonforfeitable right to any portion of his Accrued Benefit; and 

(C)        has a Surviving Spouse who survives to the commencement of the
Preretirement Survivor Annuity under (d) below. 
 (2)        Entitlement
Under Provisions of Old Plan.    The Preretirement Survivor Annuity applies to any Participant: 

(A)        to whom (1) above does not apply; 

(B)        on whose behalf benefits were accrued on or after the first day of the
first Plan Year beginning on or after January 1, 1976; and 
 (C)        who
separated from service on or after becoming entitled to the qualified joint and survivor annuity under the applicable provisions of the Old Plan and the Code prior to the Retirement Equity Act of 1984. 

  
 8-1 

 (3)        Election for Certain
Separated Participants.    The Preretirement Survivor Annuity applies to any Participant: 

(A)        to whom neither (1) nor (2) above applies; 

(B)        who has at least 1 Hour of Service in the first Plan Year beginning on or
after January 1, 1976; 
 (C)        who separated from service with at least
10 Vesting Years and had a nonforfeitable right to all or part of his Accrued Benefit; 

(D)        who is alive on August 23, 1984; 

(E)        whose Benefit Commencement Date has not occurred as of August 23,
1984; and 
 (F)        who elects the coverage of such Annuity during the period
beginning on August 23, 1984 and ending on the earlier of his Benefit Commencement Date or the date of his death. 

(c)        Definition of Preretirement Survivor
Annuity.      The Preretirement Survivor Annuity is a survivor annuity for the life of a Participant’s Surviving Spouse: 

(1)        under which the payments are equal to the survivor annuity which would
have been paid under the Qualified Joint and Survivor Annuity with a survivor annuity equal to 50 percent (or such greater percentage as would have been payable to the Surviving Spouse under the Qualified Joint and Survivor Annuity elected by the
Participant under Section 7.2 prior to his Benefit Commencement Date if the Participant dies prior to his Benefit Commencement Date) of the amount of annuity which is payable during their joint lives if: 

(A)       in the case of a Participant who dies after attaining his Earliest Retirement
Age, such Participant had retired with an immediate Qualified Joint and Survivor Annuity on the day before his death; or 

(B)       in the case of a Participant who dies on or before attaining his Earliest
Retirement Age, such Participant had: 
 (i)        separated from service on the earlier of his
actual separation or the date of his death, 
 (ii)       survived to his Earliest Retirement Age, 

(iii)      begun to receive his benefit under the Plan as an immediate Qualified Joint and Survivor Annuity at
his Earliest Retirement Age, and 
 (iv)      died on the day after the day on which he would have attained
his Earliest Retirement Age; and 
 (2)        under which annuity payments
commence as of the later of: 
 (A)        the Participant’s date of death; or

 (B)        the date on which the Participant would have attained his Earliest
Retirement Age. 

  
 8-2 

 (d)        Preretirement Survivor
Annuity Commencement Date.      The Preretirement Survivor Annuity shall commence as of the latest of: 

(1)        the first day of the month coinciding with or next following the
Participant’s date of death; 
 (2)        the date on which the Participant
would have attained his Earliest Retirement Age; or 
 (3)        the first day of
any month (not later than the December 31st of the calendar year in which the Participant would have attained age 70-1/2) elected by such Surviving Spouse. If the Preretirement Survivor Annuity commences as of a date other than the applicable
date under (c)(2) above, the amount of the benefit shall be actuarially adjusted in accordance with the actuarial assumptions set forth in Section 2.2 to account for the different commencement date. 

(e)        Cash-Out Distributions.   Any other provisions of the
Plan to the contrary notwithstanding, the lump sum Actuarial Equivalent of the Preretirement Survivor Annuity shall be distributed to the Surviving Spouse, provided that: 

(1)        the Actuarial Equivalent (determined as of the date as of which
distribution occurs) of such Preretirement Survivor Annuity does not exceed $5,000 (or at the time of any prior distribution for distributions prior to October 17, 2000, did not exceed $5,000) and such payment is made before payment otherwise
begins; or 
 (2)        the Surviving Spouse elects in writing to receive the lump
sum distribution, such election acknowledges its effect, and the election is witnessed by a Plan representative or a notary public. 
 Such
lump sum shall be paid as of the date the Preretirement Survivor Annuity would otherwise commence under (d) above. 

8.2        No Other Death Benefit. Except as provided in Article 7 and Article 8, no other
benefits shall be paid as a result of the death of a Participant. 

  
 8-3 

 ARTICLE 9 

LIMITATIONS ON BENEFITS 

9.1        Effective Date of Amendment for Final 415 Regulations. 

(a)        General.    The provisions of this Article 9, as
amended to reflect the Final 415 Regulations published by the Department of Treasury on April 5, 2007, are generally effective as of January 1, 2008. 

(b)        Grandfather Rule.    Notwithstanding anything to
the contrary contained in this Article 9, benefits accrued or payable under the Old Plan as of December 31, 2008 under the provisions of the Old Plan as adopted and in effect before April 5, 2007, may continue to be administered in
accordance with the applicable provisions of the Plan as then in effect even if those benefits no longer comply with the requirements of such Final 415 Regulations or this Article 9. 

9.2        Definitions. For purposes of this Article 9, the following terms shall have the
following meanings: 
 (a)        “Annual Addition” means, with respect to
all Defined Contribution Plans in which a Participant participates or has participated, the sum, for the Limitation Year, of: 

(1)        all employer contributions (other than amounts restored in accordance with
section 411(a)(3)(D) or 411(a)(7)(C) of the Code) allocated to his account; 

(2)        all forfeitures allocated to his account; 

(3)        (A)           for
Limitation Years beginning before January 1, 1987, the lesser of: 

    (i)        one-half of his own contributions (other than rollover
contributions, repayments of loans or of amounts described in section 411(a)(7)(B) of the Code in accordance with the provisions of section 411(a)(7)(C) of the Code, repayments of amounts described in section 411(a)(3)(D) of the Code, direct
transfers between qualified plans, and, for Limitation Years after December 31, 1981, deductible employee contributions within the meaning of section 72(o)(5) of the Code) or 

    (ii)       the amount of his own such contributions in excess of 6 percent of his
Compensation for the Limitation Year; 

            (B)        
   for Limitation Years beginning after December 31, 1986, 100% of his own such contributions for the Limitation Year. 

(4)        amounts allocated, in years beginning after March 31, 1984, to an
individual medical account, as defined in section 415(1)(2) of the Code, which is part of a pension or annuity plan maintained by the Employer or an Affiliate; and 

  
 9-1 

 (5)        amounts derived from
contributions paid or accrued after December 31, 1985, in taxable years ending after such date, which are attributable to post-retirement medical benefits allocated to the separate account of a key employee, as defined in section 419A(d)(3) of
the Code, under a welfare benefit fund, as defined in section 419(e) of the Code, maintained by the Employer or an Affiliate. 
 A
Participant’s Annual Addition shall include such other amounts as the Commissioner of Internal Revenue properly determines. An Annual Addition shall be deemed credited to a Participant’s account with respect to an applicable Limitation
Year if it is allocated to his account under the terms of such plan as of any date within such applicable Limitation Year; provided however, such amount must be actually contributed within the time limit prescribed by applicable Treasury
Regulations. 
 (b)        “Annual Benefit” means, with respect to a
Participant, his annual benefit under the Plan and, subject to the applicable Treasury regulations, any other Defined Benefit Plans in which he participates or has participated, but not including any benefits not directly related to retirement
benefits or any benefits attributable to employee contributions, rollover contributions, or (to the extent provided by applicable Treasury regulations) amounts transferred directly from another plan. Any benefit under any multiemployer plan (as
defined in section 414(f) of the Code) shall be included only to the extent of the excess of such benefit over the benefit computed as if the Participant had no covered service with the Employer or any Affiliate. 

(c)        “Compensation” means the total wages as defined in section 3401
of the Code and all other payments of compensation by the Employer (in the course of its trade or business) for which the Employer is required to furnish the Employee a written statement under sections 6041(d), 6051(a)(3) and 6052 of the Code
determined without regard to any rules that limit the remuneration included in wages based on the nature or location of the employment or the services performed (such as the exception for agricultural labor in section 3401(a)(2) of the Code).
Effective for Limitation Years beginning after December 31, 1997, the term includes any elective deferrals (as defined in section 402(g)(3) of the Code) and any amount which is contributed or deferred at the election of the Employee and which
is not includible in the Employee’s gross income by reason of section 125 or 457 of the Code. Effective for Limitation Years beginning after December 31, 2000, the term also includes elective amounts that are not includible in the gross
income of the Employee by reason of section 132(f)(4) of the Code. Section 415 Compensation actually paid or made available to a Participant within a Limitation Year (including, at the election of the Employer, amounts earned but not paid in a
Limitation Year because of the timing of pay periods and pay days if these amounts are paid during the first few weeks of the next Limitation Year, the amounts are included on a uniform and consistent basis with respect to all similarly situated
Employees and no amount is included in more than one Limitation Year) shall be used. 
 Except as follows, in order to be taken into account
for a Limitation Year, Compensation must be paid or treated as paid to an Employee prior to the Employee’s severance from employment with the Employer. Compensation described below does not fail to constitute Compensation merely because it is
paid after the Employee’s severance from employment with the Employer provided it is paid by the later of 2 1⁄2 months after the severance or the end of
the Limitation Year that includes the date of the severance. Compensation is subject to this rule if (A) it is regular 

  
 9-2 

 
compensation for services during the Employee’s regular work hours or for services outside the Employee’s regular working hours (such as overtime or shift differential), commissions,
bonuses, or other similar payments, and (B) the payment would have been paid to the Employee prior to a severance from employment if the Employee had continued in employment with the Employer. 

In addition, Compensation shall include: 

(1)        Payments after severance from employment for the following, provided
(i) the amounts are paid by the later of 2 1⁄2 months after severance from employment or the end of the Limitation Year that includes the date of
severance, and (ii) those amounts would have been included in the definition of Compensation if they were paid prior to the Employee’s severance from employment with the Employer: unused accrued bona fide sick pay, vacation, or other leave
if the Employee would have been able to use the leave if employment had continued or payments of nonqualified deferred compensation that are includible in gross income and that would have been paid to the Employee at the same time had his employment
continued. 
 (2)        Post-severance pay to an individual who does not currently
perform services for the Employer by reason of qualified military service (as that term is defined in section 414(u)(1) of the Code) to the extent those payments do not exceed the amounts the individual would have received had he continued to
perform services for the Employer rather than entering qualified military service. 

(3)        Post-severance pay to a Participant who is permanently and totally
disabled, to the extent provided in applicable Treasury Regulations. 
 For any Limitation Year, only the first $265,000 (as adjusted by the
Secretary of Treasury in accordance with section 401(a)(17) of the Code) of Compensation shall be taken into account. 

(d)        “Defined Benefit Plan” means a plan (whether or not terminated)
of the Employer or an Affiliate that is not a Defined Contribution Plan and that either qualifies under section 401 of the Code or meets the requirements of section 404(a)(2) of the Code. 

(e)        “Defined Benefit Plan Fraction,” with respect to a Participant,
means, subject to section 2004(d)(2) of ERISA, a fraction: 
 (1)        the
numerator of which is the sum, for all Defined Benefit Plans in which he participates or has participated, of his Projected Annual Benefit (as determined under section 415(b)(2) of the Code as of the close of the Limitation Year), and 

(2)        the denominator of which is the lesser of: 

(A)        1.25 times the dollar limitation, under section 415(b)(1)(A) of the Code,
in effect for the Limitation Year, or 
 (B)        1.4 times the
Participant’s average Compensation for his highest three consecutive Limitation Years. 

  
 9-3 

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

(f)        (1)        “Defined
Contribution Plan” means each of the following (whether or not terminated) maintained by the Employer or an Affiliate: 

(A)        a plan that is qualified under section 401 of the Code and that provides
for an individual account for each participant and for benefits based solely on the amount contributed to the participant’s account, and any income, expenses, gains and losses, and any forfeitures of accounts of other participants which may be
allocated to such participant’s account; 
 (B)        a Participant’s
contributions to a Defined Benefit Plan; 
 (C)        contributions by the
Employer or an Affiliate to a simplified employee pension (as defined in section 408(k) of the Code); 

(D)        amounts allocated, in years beginning after March 31, 1984, to an
individual medical account, as defined in section 415(1)(2) of the Code, which is part of a Defined Benefit Plan; and 

(E)        a welfare benefit fund, as defined in section 419(e) of the Code,
maintained by the Employer or an Affiliate, with respect to amounts derived from contributions paid or accrued after December 31, 1985, in taxable years ending after such date, which are attributable to post-retirement medical benefits
allocated to the separate account of a key employee, as defined in section 419A(d)(3) of the Code. 

(2)        With respect to any Participant who is in control of the Employer within
the meaning of section 414(b) or (c) of the Code, as modified by section 415(h) of the Code, the term “Defined Contribution Plan” includes an annuity contract described in section 403(b) of the Code and, with respect to Limitation
Years before January 1, 1982, an individual retirement plan (as described in section 7701(a)(37) of the Code). 

(g)        “Defined Contribution Plan Fraction,” with respect to a
Participant, means, subject to the transition rules under section 415(e) of the Code and subject to the special rules provided by Treasury Regulations for special situations (including situations in which past records are not available), a fraction:

 (1)        the numerator of which is the sum of the Annual Addition to the
Participant’s account for the current Limitation Year and all prior Limitation Years and 

  
 9-4 

 (2)        the denominator of which is
the sum of the lesser of the following amounts determined for the current Limitation Year and each prior Limitation Year of the Participant’s service: 

(A)        1.25 times the dollar limitation in effect under section 415(c)(1)(A)
(without regard to paragraph (6) thereof) of the Code for such Limitation Year, or 

(B)        1.4 times the amount which may be taken into account for such Limitation
Year under section 415(c)(1)(B) of the Code. 
 If the Participant was a participant as of the first day of the first Limitation Year
beginning after December 31, 1986, in one or more Defined Contribution Plans which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Plan Fraction would
otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of the excess of the sum of the fractions over 1.0 times the denominator of this fraction, will be permanently subtracted from the numerator of
this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987 and disregarding any changes in the terms and conditions of the plan made after
May 6, 1986, but using the section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Additions for any Limitation Year shall not be recomputed to treat nondeductible employee
contributions as Annual Additions. 
 (h)        “Limitation Year” means
the Plan Year or any other 12-consecutive-month period adopted pursuant to written resolution. 

(i)        “Projected Annual Benefit” means, in the case of a Defined
Benefit Plan, the Annual Benefit to which a Participant would be entitled upon the assumptions that: 

(1)        he will continue employment until reaching normal retirement age as
determined under the terms of the plan (or current age, if that is later); 

(2)        his Compensation for the Limitation Year under consideration will remain
the same until the date he attains the age described in (1) above; and 

(3)        all other relevant factors used to determine benefits under the plan for
the Limitation Year under consideration will remain constant for all future Limitation Years. 

9.3        Limitation on Benefits. 

(a)        General.    Anything in the Plan to the contrary
notwithstanding, a Participant’s Annual Benefit shall not, at any time within any Limitation Year to which section 415 of the Code applies, exceed the lesser of (1) $210,000 or (2) 100 percent of his average Compensation for the three
consecutive Limitation Years for which he had the greatest aggregate Compensation. Benefit increases resulting from the increase to the dollar limitation shall be provided solely to those Participants with at least one Hour of Service on or after
January 1, 2002. 

  
 9-5 

 In the case of a Participant who has had a severance from employment with an Employer that
maintains the Plan and who is subsequently rehired by the Employer, the period of the Participant’s high-3 years of service is calculated by excluding all years for which the Participant performs no service for and receives no Compensation from
the Employer maintaining the plan (referred to as the break period), and by treating the year of service immediately prior to and the year of service immediately after the break period as if such years of service were consecutive. 

If, after having a severance from employment with the Employer, an Employee is rehired by the Employer, the Employee’s Compensation limit
under the above is the greater of - - 
 (1)        100 percent of the
Participant’s average Compensation for the period of the Participant’s three consecutive Limitation Years for which he had the greatest aggregate Compensation, as determined prior to the Employee’s severance from employment; or 

(2)        100 percent of the Participant’s average Compensation for the period
of the Participant’s high-3 years of service, with the period of the participant’s high-3 years of service determined pursuant to the immediately preceding provision and Treasury regulation section 1.415(b)-1(a)(5)(iii). 

(b)        Participation in More Than One Defined Benefit
Plan.      If a Participant participates, or has participated, in more than one Defined Benefit Plan, then any required reduction in his Annual Benefit shall be effected by reducing the most recently accrued benefit
(other than a benefit under a multiemployer plan as defined in section 414(f) of the Code); and if such benefits accrued simultaneously under more than one plan, any such reduction shall be applied to each such benefit in proportion to the amount of
such benefit (determined without regard to the limitations under section 415 of the Code). 

(c)        Cost-of-Living Adjustment.   The dollar limitation
set forth in (a)(1) above and, in the case of a Participant who separated from service, both the dollar limitation in (a)(1) and the amount taken into account under (a)(2) shall be adjusted for increases in the cost of living as prescribed by the
Secretary of the Treasury. Any such adjustment shall apply with respect to Limitation Years ending with or within the calendar year for which such adjustment is effective. No such adjustment shall be made to the dollar limitation in (a)(1) with
respect to any Limitation Year beginning before January 1, 1988. 

(d)        Actuarial Adjustments. 

(1)        Adjustment for Form of Payment.   If a
Participant’s benefit is in any form other than a straight life annuity, then, for purposes of (a) above, such benefit shall be adjusted to an actuarially equivalent straight life annuity in accordance with rules determined by the
Commissioner of Internal Revenue; provided however, the value of a qualified joint and survivor annuity (as defined in section 417 of the Code) shall not be taken into account to the extent that such value exceeds the sum of the value of a straight
life annuity beginning on the same date and the value of any post-retirement death benefits which would be payable even if the annuity were not in the form of a joint and survivor annuity. 

(2)        Adjustment to Dollar Limitation for Benefits Beginning Before Age
62.   If the benefit of a Participant begins prior to age 62, the defined benefit dollar limitation applicable 

  
 9-6 

 
to the Participant at such earlier age is an annual benefit payable in the form of a straight life annuity beginning at the earlier age that is the actuarial equivalent of the defined benefit
dollar limitation applicable to the Participant at age 62 (adjusted under (f) below, if required). The defined benefit dollar limitation applicable at an age prior to age 62 is determined based on the actuarial assumptions described in
(4)(B) below. 
 (3)        Adjustment to Dollar Limitation For Benefits
Beginning After Age 65.   If the benefit of a Participant begins after the Participant attains age 65, the defined benefit dollar limitation applicable to the Participant at the later age is the annual benefit payable in the form
of a straight life annuity beginning at the later age that is actuarially equivalent to the defined benefit dollar limitation applicable to the Participant at age 65 (adjusted under (f) below, if required). The actuarial equivalent of the
defined benefit dollar limitation applicable at an age after age 65 is determined based on the actuarial assumptions described in (4)(B) below. 

(4)        Actuarial Assumptions. 

(A)        Adjustments for Form of Payment. Except as otherwise provided in
applicable Treasury Regulations, effective for Limitation Years beginning after December 31, 1999, for purposes of adjusting any benefits under (1) above, the interest rate assumption used shall depend on the particular benefit form. In
the case of a benefit form, such as a straight life annuity, not referred to in section 415(b)(2)(E)(ii) of the Code, the interest rate assumption shall be 5 percent. 

In the case of a single sum and other forms referred to in section 415(b)(2)(E)(ii) of the Code, the interest rate assumption shall be the
greater of (i) 5.5 percent, or (ii) the rate that provides a benefit of not more than 105 percent of the benefit that would be provided if the “applicable interest rate” as defined in section 417(e)(3) of the Code were the
interest rate assumption. However, for Plan Years beginning in 2004 or 2005, the interest rate assumption shall be 5.5 percent. 
 The
mortality table to be used shall be the applicable mortality table within the meaning of section 417(e)(3) of the Code. 
 In accordance
with applicable Treasury regulations, automatic cost-of-living increases to a form of benefit that is not subject to section 417(e)(3) of the Code are not taken into account in determining the actuarially equivalent benefit. 

(B)        Adjustments for Benefits Before or After Age
62.    Except as provided in applicable Treasury Regulations, effective for Limitation Years beginning after December 31, 1999, for purposes of adjusting any limitation under (2) and (3) above, the interest
rate assumption shall be 5 percent. To the extent that a forfeiture does not occur upon the Participant’s death, as provided in applicable Treasury regulations, no adjustment is to be made to reflect the probability of the Participant’s
death. To the extent a mortality adjustment is required, the mortality table to be used shall be the applicable mortality table described in (A) above. 

  
 9-7 

 (e)        Total Annual Benefits Not
In Excess of $10,000.    Anything in (a) above to the contrary notwithstanding, the benefits payable with respect to a Participant under the Plan shall be deemed not to exceed the limitations of this Section 10.3
if: 
 (1)        the retirement benefits (without adjustment under (d) above)
payable with respect to such Participant under the Plan and under all other Defined Benefit Plans do not exceed $10,000 for the Limitation Year or any prior Limitation Year; and 

(2)        the Participant has never, at any time, participated in a Defined
Contribution Plan to the extent defined in Section 9.2(f)(1)(A). 

(f)        Reduction for Less Than 10 Years of Participation or Service. 

(1)        Dollar Limitation.  In the case of a Participant who has
less than 10 years of participation (determined on a reasonable and consistent basis) with the Employer and any Affiliates, the limitation in (a)(1) above shall be modified by multiplying such limitation by a fraction, the numerator of which is the
number of his years of participation (or part thereof) and the denominator of which is 10; provided however, such limitation shall not be reduced to an amount less than 1/10th of such limitation (determined without regard to this paragraph). To the
extent provided in Treasury Regulations, this limitation shall be applied separately with respect to each change in the benefit structure of the Plan. 

(2)        Compensation and Benefits Limitations.   In the case
of a Participant who has less than 10 years of service (determined on a reasonable and consistent basis) with the Employer and any Affiliates, the limitations in (a)(2) and (e) above shall be modified by multiplying each such limitation by a
fraction, the numerator of which is the number of his years of service (or part thereof) and the denominator of which is 10; provided however, such limitations shall not be reduced to amounts less than 1/10th of such limitations (determined without
regard to this paragraph). 
 (g)        Pre-Tax Reform Act of 1986 Accrued
Benefit.    The limitations under (a) above shall not be less than a Participant’s Accrued Benefit, Normal Retirement Benefit or Postponed Retirement Benefit, as the case may be (expressed as an Annual Benefit),
determined under the Plan as of the close of the last Limitation Year beginning before January 1, 1987 but without regard to changes in the Plan and cost of living increases occurring after May 5, 1986. 

(h)        Pre-Tax Equity and Fiscal Responsibility Act of 1982 Accrued
Benefit.    The limitations under (a) above shall not be less than a Participant’s Accrued Benefit or Normal Retirement Benefit, as the case may be (expressed as an Annual Benefit), determined under the Plan as of
the close of the last Limitation Year beginning before January 1, 1983 but without regard to changes in the Plan and cost of living increases occurring after July 1, 1982. 

(i)        Special Rules.    The limitations contained in
this Section shall be subject to Section 9.4, subject to the transition rule under section 2004(d)(2) of ERISA (applicable to an individual who was an active Participant before October 3, 1973), and subject to Treasury Regulations covering
the aggregation during a Limitation Year of previously unaggregated plans. 

  
 9-8 

 (j)        Multiple Annuity Starting
Dates.   If a Participant has or will have distributions commencing at more than one annuity starting date, the limitations in this Section 9.3 must be satisfied as of each annuity starting date, taking into account the
benefits that have been or will be provided at all of the annuity starting dates in accordance with applicable Treasury regulations. 

9.4       Limitation in Case of Defined Benefit Plan and Defined Contribution Plan for the Same
Employee.   For Limitation Years beginning before January 1, 2000, in any case in which a Participant has at any time participated in one or more Defined Contributions Plans, the sum of the Defined Benefit Plan Fraction and
the Defined Contribution Plan Fraction, for any Limitation Year to which section 415 of the Code applies, may not exceed 1.0, subject to the provisions of section 2004(a)(3) of ERISA (applicable to an individual who, on September 2, 1974, was a
Participant in both a Defined Benefit Plan and a Defined Contribution Plan), and subject to Treasury Regulations covering the aggregation during a Limitation Year of previously unaggregated plans. If such sum would exceed 1.0, then the rate of
benefit accrual under the Plan shall be frozen or reduced (pursuant to Section 9.3(b) in the case of a Participant who participates in more than one Defined Benefit Plan) to the extent necessary to eliminate such excess. Benefit increases
resulting from the repeal of section 415(e) of the Code and the corresponding inapplicability of this Section 9.4 will be provided solely to Participants with at least one Hour of Service on or after January 1, 2000. 

  
 9-9 

 ARTICLE 10 

CONTINGENT RESTRICTIONS ON BENEFITS 

10.1      Post-1991 Restrictions. 

(a)        Effective Date.   The provisions of this Section
shall be applicable to Plan Years beginning on or after January 1, 1992. 

(b)        Restriction on Benefits.     Any other
provision of the Plan to the contrary notwithstanding, in the event of Plan termination, the benefit of any highly compensated employee (as defined in section 414(q) of the Code) and any highly compensated former employee (as defined in section
414(q)(9) of the Code) is limited to a benefit that is nondiscriminatory under section 401(a)(4) of the Code. 

(c)        Restrictions on Distributions. 

 (1)       Applicability.   The restrictions described in
(2) below are applicable only if -- 
 (A)        after payment to a
Restricted Participant of all Benefits to which he is entitled, the value of Plan Assets does not equal or exceed 110 percent of current liabilities, as defined in section 412(1)(7) of the Code, and 

(B)        the value of Benefits of a Restricted Participant is not less than one
percent of the value of current liabilities before distribution. 

 (2)       Limit on Annual Payments.   The annual payments to a
Restricted Participant are restricted to an amount equal to the payments that would be made on behalf of such Restricted Participant under a single life annuity that is the Actuarial Equivalent of the sum of his Accrued Benefit and his other
Benefits under the Plan. 
  (3)       “Restricted Participant”
Defined. For purposes of this Section, “Restricted Participant” means a Participant who is among the 25 highly compensated employees (as defined in section 414(q) of the Code) or highly compensated former employees (as defined in
section 414(q)(9) of the Code) with the greatest Earnings in the current or any prior Plan Year. 

 (4)       “Benefit” Defined.    For purposes of this
Section, “Benefit” includes loans in excess of the amounts set forth in section 72(p)(2)(A) of the Code, any periodic income, any withdrawal values payable to a living employee or former employee, and any death benefits not provided for by
insurance on the Employee’s or former Employee’s life. 

(d)        Exception to Restrictions.   The restrictions
contained in this Section 10.1 may be exceeded for the purpose of making benefit payments to Restricted Participants who would otherwise be subject to such restrictions, if an agreement has been established, in accordance with this
Section 10.1(d), to secure repayment to the Trust of the Restricted Amount upon termination of the Plan to satisfy section 401(a)(4) of the Code. 

  
 10-1 

 (1)        Security for Restricted
Participant’s Repayment Obligation.   Prior to the receipt of a distribution, a Restricted Participant must agree to secure or collateralize his repayment of the Restricted Amount by: 

(A)        promptly depositing in escrow with a depositary acceptable to the
Administrator property having a fair market value equal to at least 125 percent of the Restricted Amount; 

(B)        posting a bond, furnished by an insurance company, bonding company or
other surety approved by the U.S. Treasury Department as an acceptable surety for federal bonds, equal to at least 100 percent of the Restricted Amount; or 

(C)        providing the Administrator with a bank letter of credit in an amount
equal to at least 100 percent of the Restricted Amount. 

(2)        Withdrawals or Releases.     No provision
in the Plan shall prevent a Restricted Participant from withdrawing from any escrow account established under this Section any amounts exceeding 125 percent of the Restricted Amount. A surety or bank may release any liability exceeding 100 percent
of the Restricted Amount with respect to any bond posted or letter of credit provided under this Section. 

(3)        Other Requirements for Escrow
Accounts.     If the market value of the property in an escrow account established under this Section falls below 110 percent of the Restricted Amount, the Restricted Participant is obligated to deposit additional
property to bring the value of the property held by the depositary up to 125 percent of the Restricted Amount. Subject to the preceding sentence, no provision in the Plan shall prevent a Restricted Participant from withdrawing any income from the
property placed in escrow. 
 (4)        Certification by
Administrator.     If at any time after distribution of a Restricted Amount commences, 

(A)        the value of Plan Assets equals or exceeds 110 percent of the value of the
Plan’s current liabilities; 
 (B)        the value of the Restricted
Participant’s future payments that could have been distributed to the Restricted Participant, beginning when distribution commenced to the Restricted Participant, had the Restricted Participant received payments as provided under
Section 10.1(c)(2), constitutes less than 1 percent of the value of the Plan’s current liabilities; or 

(C)        the Plan has terminated and the benefit received by the Restricted
Participant is nondiscriminatory, then the Administrator shall certify to the depositary, surety or bank, as applicable, that the Restricted Participant is no longer obligated to repay any amount under the agreement established between the
Restricted Participant and the Administrator under this Section. 

  
 10-2 

 (5)        “Restricted
Amount” Defined.   For purposes of this Section, “Restricted Amount” means the amount in excess of the amounts distributed to the Restricted Participant (accumulated with reasonable interest) over the amounts that
could have been distributed to the Restricted Participant under Section 10.1(c)(2) (accumulated with reasonable interest). 

10.2      PPA Restrictions.   Effective for Plan Years beginning on or after
January 1, 2008, the restrictions specified in section 436 of the Code shall apply, as provided in Appendix XX to the Plan and section 401(a)(29) of the Code. 

  
 10-3 

 ARTICLE 11 

FUNDING 

11.1      Employer Contributions.   The Employers shall make contributions to the Plan at
such times and in such amounts as the Employers may determine. 
 11.2      Return of Employer
Contributions to the Employer. 
 (a)        Mistake of
Fact.   If a contribution by an Employer to the Plan is made by reason of a mistake of fact, then, subject to (c) below, such contribution may be returned to the Employer within 1 year after the payment of such contribution.

 (b)        Deductibility.   Contributions by the Employers
to the Plan are conditioned upon the deductibility of such contributions under section 404 of the Code, and if such deduction is disallowed, then, subject to (c) below, such contribution (to the extent disallowed) may be returned to the
contributing Employer within 1 year after the disallowance of the deduction. 

(c)        Limitation on Return.    The amount which may be
returned to the Employers under paragraph (a) or (b) above shall be limited to the excess of the amount contributed over the amount that would have been contributed had there not occurred a mistake of fact or a mistake in determining the
deduction. Earnings attributable to such excess may not be returned to any Employer, but losses attributable thereto must reduce the amount to be so returned. 

11.3      Application of Forfeitures.  Prior to the termination of the Plan, all forfeitures of
benefits arising from termination of employment with an Employer, death, or any other reason shall not be applied to increase the benefits any Participant would otherwise be entitled to receive under the Plan, but may be anticipated in determining
the costs under the Plan and shall be applied to the reduction of the Employer’s contributions to the Plan. 

11.4      Funding Policy and Method. 

(a)        Establishment.   The Administrator shall establish,
for the Plan, a funding policy and method, which shall be consistent with the objectives of the Plan, ERISA and any other applicable legal requirements and which shall take into account the Plan’s short-run and long-run financial needs with
respect to liquidity and investment growth, as the same may change from time to time. Such funding policy shall be communicated as soon as practicable to those who are responsible for investment of the Plan Assets. 

(b)        Funding Entities.  The Plan Assets shall be held under and
the benefits under the Plan shall be funded through the Trust as it may be amended from time to time. The Trust so established and maintained is and shall be a part of the Plan. 

  
 11-1 

 ARTICLE 12 

ADMINISTRATION 

12.1      Administrator. 

(a)        Named Fiduciary.  The Administrator shall be a “Named
Fiduciary” for the Plan. 

(b)        Responsibilities.   The Administrator shall discharge
its responsibilities with respect to the Plan in accordance with the documents and instruments governing the Plan insofar as such documents and instruments are consistent with the provisions of title I of ERISA. 

(c)        Powers.  In addition to the powers which are expressly
provided in the Plan, the Administrator shall have the power and authority in its sole, absolute and uncontrolled discretion to control and manage the operation and administration of the Plan and shall have all powers necessary to accomplish these
purposes including, but not limited to the following: 
 (1)        the power to
determine who is a Participant; 
 (2)        the power to determine benefits and
nonforfeitable percentages with respect to Participants’ benefits; 

(3)        the power to determine when, to whom, in what amount, and in what form
distributions are to be made; and 
 (4)        such powers as are necessary,
appropriate or desirable to enable it to perform its responsibilities, including the power to establish rules, regulations and forms with respect thereto. 

Benefits under this Plan will be paid only if the Administrator decides in its discretion that the applicant is entitled to them. 

12.2      Procedures for Delegation. 

(a)        Delegations.  The Administrator may delegate to one or
more persons or entities certain of its fiduciary responsibilities (other than duties involving the management or control of the Plan Assets) under an arrangement whereby it shall have the opportunity for such periodic review of the delegate’s
performance as is appropriate under the circumstances and at such times and in such manner as it may choose for the purpose of its evaluation of continuing such designation and delegation and whereby it can promptly terminate the delegate’s
services. 
 (b)        Advisors.  The Administrator shall have the
right to employ one or more persons or entities to render advice with regard to any responsibility it has under the Plan. 

(c)        Claims Review Committee.   The Administrator shall
create a Claims Review Committee and shall appoint such individuals to serve on that Committee as it deems appropriate from time to time. The Claims Review Committee shall have the duty and power, in its sole, absolute and uncontrolled discretion to
administer the initial claims procedure under Section 12.4 

  
 12-1 

 
and the claim review procedure under section 12.5. The Claims Review Committee shall have sole, absolute and uncontrolled discretion to decide all claims under the initial claims procedure and
under the claim review procedure and its decisions shall be binding on all parties. 

(d)        Removal, Resignation, and Vacancies.    A holder
of a delegated position of fiduciary responsibility (including an individual member of a group holding such position) may be removed therefrom at any time and without cause by the person or entity making the delegation and may resign at any time
upon prior written notice to such person or entity. Vacancies in any such positions created by removal, resignation, death or other cause may be filled by such person or entity or the fiduciary responsibilities for such position may be retained
and/or redelegated by such person or entity. 
 12.3      Miscellaneous Administration Provisions. 

(a)        Administrative Expenses.    The Administrator
may direct that the reasonable expenses of administering the Plan, including any expenses incident to the functioning of the Administrator and the professional fees of any consultants or advisors with respect to the Plan, be paid from the Plan
Assets; provided however, no person who already receives full-time pay from an Employer shall receive any compensation from the Plan, except for reimbursement of expenses properly and actually incurred. The Employer in its sole and absolute
discretion may elect to make payment of the reasonable expenses of administering the Plan and may incur such expenses with reimbursement to be made by the Plan. 

(b)        Indemnification.   An Employer may indemnify, through
insurance or otherwise, some or all of the fiduciaries with respect to the Plan against claims, losses, damages, expenses and liabilities arising from their performance of their responsibilities under the Plan. 

(c)        Interpretations.    All interpretations of the
Plan and questions concerning its administration and application as determined by the Administrator shall be binding on all persons having an interest under the Plan. 

(d)        Qualified Domestic Relations Order
Procedures.     The Administrator shall establish reasonable procedures to determine the qualified status, under section 414(p) of the Code, of domestic relations orders and to administer distributions under such
qualified orders. 
 (e)        Effectiveness of Elections,
etc.  An election, designation, request or revocation provided for in the Plan shall be made in writing and shall not become effective until it has been properly filed with the Administrator. 

(f)        Written Records.  The Administrator shall maintain all
such books of account and other records and data as are necessary for the proper performance of its responsibilities under the Plan. 

(g)        Administration Consistent with ERISA and the
Code.   The Plan is intended to comply with the provisions of ERISA and of the Code, and the Plan shall be interpreted and administered consistently with such provisions and with the applicable regulations and rulings thereunder.

  
 12-2 

 (h)        Service in More Than One
Fiduciary Capacity. Any person or entity may serve in more than one fiduciary capacity for the Plan, including service both as Administrator and as trustee. 

12.4      Initial Claims Procedure. 

(a)        Claim. 

(1)        Filing.  In order to present a complaint regarding the
nonpayment of a Plan benefit or a portion thereof (a “Claim”), a Participant or beneficiary under the Plan (a “Claimant”) or his duly authorized representative must file such Claim by mailing or delivering a writing stating such
Claim to the department, officer, or employee responsible for employee benefit matters of his Employer. A Claim includes a determination of whether specific employment will be section 203(a)(3)(B) service for purposes of the suspension of benefits.

 (2)        Acknowledgment.    Upon such receipt of a
Claim, the Claims Review Committee shall furnish to the Claimant a written acknowledgment which shall inform such Claimant of the time limit set forth in (b)(1) below and of the effect, pursuant to (b)(3) below, of failure to decide the Claim within
such time limit. 
 (b)        Initial Decision. 

(1)        Time Limit.   The Claims Review Committee shall
decide upon a Claim within a reasonable period of time after receipt of such Claim; provided however, that such period shall in no event exceed 90 days, unless special circumstances require an extension of time for processing. If such an extension
of time for processing is required, then the Claimant shall, prior to the termination of the initial 90-day period, be furnished a written notice indicating such special circumstances and the date by which the Claims Review Committee expects to
render a decision. In no event shall an extension exceed a period of 90 days from the end of the initial period. 

(2)        Notice of Denial.   If the Claim is wholly or
partially denied, then the Claims Review Committee shall furnish to the Claimant, within the time limit applicable under (1) above, a written notice setting forth in a manner calculated to be understood by the Claimant: 

(A)       the specific reason or reasons for such denial; 

(B)       specific reference to the pertinent Plan provisions on which such denial is
based; 
 (C)       a description of any additional material or information necessary
for such Claimant to perfect his Claim and an explanation of why such material or information is necessary; and 
 (D)
appropriate information as to the steps to be taken if such Claimant wishes to submit his Claim for review pursuant to Section 12.5, including notice of the time limits set forth in Section 12.5(b)(2). 

  
 12-3 

 (3)        Deemed Denial for Purposes
of Review.   If a Claim is not granted and if, despite the provisions of (1) and (2) above, notice of the denial of a Claim is not furnished within the time limit applicable under (1) above, then the Claimant may
deem such Claim denied and may request a review of such deemed denial pursuant to the provisions of Section 12.5. 

12.5      Claim Review Procedure. 

(a)        Claimant’s Rights.    If a Claim is wholly
or partially denied under Section 12.4, then the Claimant or his duly authorized representative shall have the following rights: 

(1)        to obtain, subject to (b) below, a full and fair review by the Claims
Review Committee; 
 (2)        to review pertinent documents; and 

(3)        to submit issues and comments in writing. 

(b)        Request for Review. 

(1)        Filing.    To obtain a review pursuant to
(a) above, a Claimant entitled to such a review or his duly authorized representative shall, subject to (2) below, mail or deliver a written request for such a review (a “Request for Review”) to the department, officer, or
employee responsible for employee benefit matters of his Employer. The filing shall include a complete description of the appeal, including a description of the original claim and any issue or information (e.g., comments, documents, and records)
that the Claimant or his duly-appointed representative wants considered. 

(2)        Time Limits for Requesting a Review.   A Request for
Review must be mailed or delivered within 60 days after receipt by the Claimant of written notice of the denial of the Claim or within such longer period as is reasonable and related to the nature of the benefit which is the subject of the Claim and
to other attendant circumstances. 

(3)        Information.   At any time during the Claim process,
the Claimant may request, and the Administrator or its delegate shall provide within a reasonable time thereafter free of charge, any relevant documents in its possession relating to the Claim. 

(4)        Scope of Review.   The review shall take into
account all information (e.g., comments, documents, and records) submitted by the Claimant relating to the Claim, without regard to whether such information was submitted or considered in the initial Claim review. 

(c)        Decision on Review. 

(1)        Time Limit. 

(A)       General.    If, pursuant to (b) above, a review
is requested, then, except as otherwise provided in (B) below, the Claims Review Committee or its delegate (but only if such delegate has been given the authority to make a final decision on the Claim) shall make a decision promptly and no
later than 60 days after receipt of the Request for Review; except that, if special circumstances require an extension of time for processing, then the decision shall be made as soon as possible but not later than 120 days after receipt of the
Request for Review. The Claims Review Committee must furnish the Claimant written notice of any extension prior to its commencement. 

  
 12-4 

 (B)       Regularly Scheduled
Meetings. Anything to the contrary in (A) above notwithstanding, if the decision on review is to be made by a committee which holds regularly scheduled meetings at least quarterly, then its decision on review shall be made no later than the
date of the meeting which immediately follows the receipt of the Request for Review; provided however, if such Request for Review is received within 30 days preceding the date of such meeting, then such decision on review shall be made no later than
the date of the second meeting which follows such receipt; and provided further that, if special circumstances require a further extension of time for processing, and if the Claimant is furnished written notice of such extension prior to its
commencement, then such decision on review shall be rendered no later than the third meeting which follows such receipt. 

(2)        Notice of Decision.   The Claims Review Committee or
its delegate shall furnish to the Claimant, within the time limit applicable under (1) above, a written notice setting forth in a manner calculated to be understood by the Claimant: 

(A)       the specific reason or reasons for the decision on review; 

(B)       specific reference to the pertinent Plan provisions on which the decision on
review is based; 
 (C)       a statement that the Claimant is entitled to receive, upon
request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to the Claimant’s claim for benefits; and 

(D)       a statement that there is no voluntary appeal procedure and the Claimant’s
right to bring an action under section 502(a) of ERISA. 

(d)        Interpretation.   This Section 12.5 shall be
interpreted consistently with section 2560.503-1 of the Department of Labor Regulations. The Administrator may take such additional actions that are not inconsistent with such regulations. 

12.6      Statute of Limitations.   No action at law or equity may be brought by a
Participant, Beneficiary or person claiming through the Participant or Beneficiary regarding benefits under the Plan unless the Participant, Beneficiary or person claiming through the Participant or Beneficiary first exhausts the procedures set
forth in Sections 12.4 and 12.5 and the action at law or equity is commenced no later than one year from the date of decision on review. 

  
 12-5 

 ARTICLE 13 

AMENDMENT AND TERMINATION 

13.1      Amendment and Termination. 

(a)        Right to Amend or Terminate. Fifth Third Bank reserves the right to
amend or terminate the Plan, and each other Employer irrevocably delegates such power to Fifth Third Bank; provided any amendment shall be in accordance with the procedures set forth in (b) below. The power to amend and terminate shall include,
but not be limited to, the power to merge other plans into this Plan, the power to accept transfers of assets and benefits from other plans, the power to determine the terms of any such merger or transfer, and the power to add, modify or delete an
Appendix and to otherwise determine the terms and conditions applicable to any other Employer adopting the Plan. 

(b)        (1)        Amendment
Procedure. Any amendment of the Plan shall be by action of the Fifth Third Bank Pension, Profit Sharing and Medical Plan Committee or the Chairman of such Committee. If an amendment is being made by said Committee, it must be approved by a
majority of the members of the Committee as constituted at the time of adoption of the amendment. Any amendment may be given retroactive effect as determined by said Committee or Chairman. An amendment may be evidenced in such manner as said
Committee or Chairman shall determine. If the amendment is approved by said Committee, such evidence may include (but shall not be limited to) a written resolution signed by a majority of the members of the Committee or minutes of a meeting of the
Committee reflecting approval by a majority of the members. 

(2)        Termination Procedure. Any termination of the Plan shall be by
action of the Fifth Third Bank Pension, Profit Sharing and Medical Plan Committee. Any termination must be approved by a majority of the members of said Committee as constituted at the time of adoption of the termination; and any such termination
may be given retroactive effect as determined by said Committee. A termination may be evidenced in such manner as said Committee shall determine, and such evidence may include (but shall not be limited to) a written resolution signed by a majority
of the members of the Committee or minutes of a meeting of the Committee reflecting approval by a majority of the members. 

(c)        Conditions on Amendments and Termination. 

(1)        Accrued Benefit. 

(A)       General.    No amendment to the Plan (including a
change in the actuarial basis for determining optional or early retirement benefits) shall be effective to the extent that it has the effect of reducing a Participant’s Accrued Benefit, except as permitted under the Code, including sections
411(d)(6) and 412(c)(8) of the Code, and/or Treasury Regulations. 

(B)       Treatment of Certain Amendments.  For purposes of (A) above, an
amendment which has the effect, with respect to benefits attributable to service before the amendment, of - 

(i)       eliminating or reducing an early retirement benefit or a retirement-type subsidy or 

  
 13-1 

 (ii)      (except as otherwise provided by Treasury regulations)
eliminating an optional form of benefit shall be treated as reducing Accrued Benefits. In the case of a retirement-type subsidy, the preceding sentence shall apply only with respect to a Participant who satisfies (either before or after the
amendment) the preamendment conditions for the subsidy. 
 (2)        Changes in
Vesting Schedule. No amendment shall reduce the nonforfeitable percentage of a Participant’s Accrued Benefit (determined as of the later of the date such amendment is adopted or the date such amendment becomes effective). 

13.2      Allocation of Plan Assets Upon Termination of the Plan. 

(a)        General Provisions.  In the event of the termination of
the Plan, the Administrator shall allocate the assets of the Plan (available to provide benefits) among the Participants and beneficiaries of the Plan pursuant to section 4044 of ERISA and the applicable regulations and rulings promulgated
thereunder. 
 (b)        Residual Assets. 

(1)        Any residual assets remaining upon termination of the Plan may be
distributed to the Employers if - 
 (A)       all liabilities (fixed and contingent) of
the Plan to participants and their beneficiaries have been satisfied, and 

(B)       the distribution does not contravene any provision of law. 

(2)        Notwithstanding the provisions of paragraph (1), if any assets of the Plan
attributable to employee contributions, if any, remain after all liabilities of the Plan to Participants and their beneficiaries have been satisfied, such assets shall be equitably distributed to the employees who made such contributions (or their
beneficiaries) in accordance with their rate of contributions. 

  
 13-2 

 ARTICLE 14 

TOP-HEAVY RULES 

14.1      Definitions. For purposes of this Article 14, the following terms shall have the following
meanings: 
 (a)        “Aggregation Group” means: 

(1)        each qualified plan or simplified employee pension of an Employer or an
Affiliate in which a Key Employee is a participant, 
 (2)        each other plan
of an Employer or an Affiliate which enables any plan described in (1) above to meet the requirements of section 401(a)(4) or 410 of the Code, 

(3)        any other plan or plans which the Administrator elects to include provided
that the group would continue to meet the requirements of sections 401(a)(4) and 410 of the Code with such plan or plans being taken into account, and 

(4)        any other plan which would have been included in the foregoing had it not
been terminated. 
 (b)        “Determination Date,” with respect to any
Plan Year for the Plan, means the last day of the preceding Plan Year (or, in the case of the first Plan Year of the Plan, the last day of such Plan Year). 

(c)        “Determination Period” means, with respect to any Plan Year, the
five Plan Years ending on the Determination Date with respect to such Plan Year. 

(d)        “Key Employee,” with respect to any Plan Year, means, as
determined under section 416(i) of the Code, any person who, at any time during the Determination Period with respect to such Plan Year, is: 

(1)        an officer of an Employer or an Affiliate who: 

(A)       has Compensation (as defined in Section 9.1) greater than 50 percent of the
dollar limitation in effect under section 415(b)(1)(A) of the Code for any such Plan Year, and 

(B)       is taken into account under section 416(i) of the Code; 

(2)        one of the 10 employees who: 

(A)       owns (or is considered as owning within the meaning of sections 318 and 416(i)
of the Code) both more than a 1/2 percent ownership interest in value and one of the 10 largest percentage ownership interests in value of an Employer; and 

  
 14-1 

 (B)       has (during the Plan Year of
ownership) Compensation (as defined in Section 9.1) from the Employers and any Affiliates of more than the limitation in effect under section 415(c)(1)(A) of the Code for the calendar year in which such Plan Year ends; 

(3)        a Five-Percent Owner; or 

(4)        a 1-percent owner (as defined in section 416(i) of the Code) of an
Employer having Compensation (as defined in Section 9.1) from the Employers and any Affiliates of more than $150,000. 

(e)        “Present Value,” with respect to Accrued Benefits under the Plan,
shall be determined as of the most recent Valuation Date which is within a 12-month period ending on the applicable Determination Date and shall be determined on the basis of the actuarial assumptions specified in Section 2.2. 

(f)        “Top-Heavy Plan” means the Plan, with respect to any Plan Year
after 1983, if the Top-Heavy Ratio exceeds 60 percent. 
 (g)        “Top-Heavy
Ratio” means, for the Plan or an Aggregation Group of which the Plan is a part, a fraction, the numerator of which is the sum of defined contribution account balances and the Present Values of defined benefit accrued benefits for all Key
Employees and the denominator of which is the sum of defined contribution account balances and the Present Values of defined benefit accrued benefits for all participants. The Top-Heavy Ratio shall be determined in accordance with section 416 of the
Code and the applicable regulations thereunder, including, without limitation, the provisions relating to rollovers and the following provisions: 

(1)        The value of accrued benefits under the Plan will be determined as of the
Determination Date with respect to the applicable Plan Year. 
 (2)        The
value of account balances and accrued benefits under plans aggregated with the Plan shall be calculated with reference to the determination dates under such plans that fall within the same calendar year as the applicable Determination Date under the
Plan. 
 (3)        The value of account balances and the Present Value of accrued
benefits will be determined as of the most recent valuation date that falls within or ends with the 12-month period ending on the applicable determination date, except as provided in section 416 of the Code and the regulations thereunder for the
first and second plan years of a defined benefit plan. 
 (4)        A simplified
employee pension shall be treated as a defined contribution plan; provided however, at the election of the Administrator, the Top-Heavy Ratio shall be computed by taking into account aggregate employer contributions in lieu of the aggregate of the
accounts of employees. 
 (5)        Distributions (including distributions under a
terminated plan which had it not been terminated would have been included in the Aggregation Group) within the 5-year period ending on a determination date shall be taken into account. 

  
 14-2 

 (6)        Defined contribution account
balances shall be adjusted to reflect any contribution not actually made as of a determination date but required to be taken into account on that date under section 416 of the Code and the regulations thereunder. 

(7)        Deductible voluntary contributions shall not be included. 

(8)        There shall be disregarded 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)        with respect to a plan year beginning after
1984, who has not performed services for any employer maintaining the plan at any time during the 5-year period ending on the determination date. 

(9)        Effective for Plan Years beginning after December 31, 1986, the
accrued benefit of a Participant other than a Key Employee shall be determined (1) under the method, if any, which uniformly applies for accrual purposes under all defined benefit plans of the Employers, or (2) 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. 

(h)        “Valuation Date” means the valuation date used for computing Plan
costs for minimum funding, regardless of whether a valuation is performed that year. 
  

	14.2	 Minimum Benefit. 

(a)        General.  If the Plan is a Top-Heavy Plan for any Plan
Year, then each Participant who is a Participant in such Plan Year, who is not a Key Employee, and who has a Vesting Year for such Plan Year, shall have an Employer-derived Accrued Benefit of not less than the minimum determined under this Section.
Such benefit shall not be reduced in subsequent Plan Years. 

(b)        Amount.  For purposes of this Section, the minimum
benefit, expressed as a single life annuity commencing at Normal Retirement Age, shall be equal to the product of: 

(1)        one-twelfth of the Participant’s average Compensation, as defined in
Section 9.1(c), for the 5 consecutive Plan Years during which the Participant had the highest aggregate Compensation (disregarding any such Plan Year for which the Participant did not earn a Vesting Year and disregarding any such Plan Year
beginning before January 1, 1984 or after the close of the last Plan Year in which the Plan is a Top-Heavy Plan); and 

(2)        the lesser of 

(A)        2 percent multiplied by his Vesting Years, excluding 

(i)        any such Years completed in Plan Years beginning before January 1, 1984, and 

(ii)       any such Years with, or within, which ends any Plan Year for which the Plan was not a Top-Heavy
Plan; or 

  
 14-3 

 (B)       20 percent. 

For these purposes, Compensation shall mean, for any Plan Year beginning on or after January 1, 1994, the first $150,000 (as adjusted by
the Secretary of Treasury in accordance with section 401(a)(17) of the Code), and only the first $200,000 (as adjusted by the Secretary of Treasury under section 415(d) of the Code) for any Plan Year beginning on or after January 1, 1989 and
before January 1, 1994, of a Participant’s Compensation. 

(c)        Actuarial Adjustment.  If a Participant’s benefit is
paid in any form other than a single life annuity commencing at Normal Retirement Age, then the minimum benefit under (b) above shall be adjusted to the Actuarial Equivalent of such an annuity. 

(d)        Participant Also Covered Under Defined Contribution
Plan.  In lieu of (b) above, a Participant who is not a Key Employee and who is an Employee on the last day of the Plan Year also participates in one or more defined contribution plans which are part of the same Aggregation Group
as the Plan, a maximum allocation of five percent (5%) of “Section 415 Compensation” shall be provided under the defined contribution plan or plans. If no defined contribution plan provides the minimum benefits described in this
subsection (d), the minimum benefits shall be provided under this Plan. 
  

	14.3	 Vesting Requirements. 

(a)        Top-Heavy Years.  Anything in Article 5 to the contrary
notwithstanding, for any Plan Year for which the Plan is a Top-Heavy Plan, a Participant who has at least one Hour of Service after the Plan becomes a Top-Heavy Plan shall have a nonforfeitable right to a percentage of his Accrued Benefit determined
under the following table; provided however, no Participant’s vested percentage (as of the day before the Plan’s becoming a Top-Heavy Plan) shall be reduced. 
  

			
	Vesting Years		 Nonforfeitable

Percentage

		
	Less than 2		0%
		
	2		20%
		
	3		40%
		
	4		60%
		
	5 or more		100%

 (b)        Subsequent Years.  If a
Participant is covered under the Plan for a Plan Year in which the Plan is a Top-Heavy Plan and the Plan then ceases to be a Top-Heavy Plan for a subsequent Plan Year, then, for each such subsequent Plan Year, the following provisions shall apply:

 (1)        the amount of such Participant’s nonforfeitable Accrued Benefit
shall not be less than the amount of his nonforfeitable Accrued Benefit as of the end of the last Plan Year for which the Plan was a Top-Heavy Plan; and 
  

  
 14-4 

 (2)        if such Participant has
credit for at least 3 Vesting Years (5 Vesting Years with respect to Participants who do not have credit for an Hour of Service on or after January 1, 1989) as of the end of the last Plan Year for which the Plan is a Top-Heavy Plan, then the
vesting schedule in (a) above shall continue to apply to such Participant. 
 14.4      Limitations on
Benefits.  If a Limitation Year beginning before January 1, 2000 contains any portion of a Plan Year for which the Plan is a Top-Heavy Plan, then, for purposes of the computation of the Defined Benefit Plan Fraction and the
Defined Contribution Plan Fraction under Article 9, “1.0” shall be substituted for “1.25”; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no Defined
Benefit Plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual. 
  

	14.5	 EGTRRA Modification of Top-Heavy Rules. 

(a)        Effective Date.   This Section shall apply for
purposes of determining whether the Plan is a Top-Heavy Plan under section 416(g) of the Code for Plan Years beginning after December 31, 2001, and whether the Plan satisfies the minimum benefits requirements of section 416(c) of the Code for
such years. This section applies notwithstanding any other provision of the Plan to the contrary. 

(b)        Determination of Top-Heavy Status. 

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

(2)        Determination of Present Values and Amounts.   This
Section 14.5(b)(2) shall apply for purposes of determining the present values of Accrued Benefits and the amounts of account balances of Employees as of the determination date. 

(A)       Distributions During Year Ending on the Determination Date. The present
values of Accrued Benefits and the amounts of account balances of an Employee as of the determination date shall be increased by the distributions made with respect to the Employee under the Plan and any plan aggregated with the Plan under section
416(g)(2) of the Code during the 1-year period ending on the Determination Date. The preceding sentence shall also apply to distributions under a terminated plan which, had it not been terminated, would have been aggregated with the Plan under
section 416(g)(2)(A)(i) of the Code. In the case of a distribution made for a reason other than severance from employment, death, or disability, this provision shall be applied by substituting “5-year period” for “1-year period”.

  
 14-5 

 (B)       Employees not Performing
Services During Year Ending on the Determination Date.    The Accrued Benefits and accounts of any individual who has not performed services for the Employer during the 1-year period ending on the determination date shall not
be taken into account. 
 (C)       Minimum Benefits. For purposes of satisfying
the minimum benefit requirements of section 416(c)(1) of the Code and the Plan, in determining years of service with the Employer, any service with the Employer shall be disregarded to the extent that such service occurs during a Plan Year when the
Plan benefits (within the meaning of section 410(b) of the Code) no key employee or former key employee.” 

  
 14-6 

 ARTICLE 15 

MISCELLANEOUS 
  

	15.1	 Construction. 

(a)        Article and Section References.   Except as otherwise
indicated by the context, all references to Articles or Sections in the Plan refer to Articles or Sections of the Plan. The titles thereto are for convenience of reference only and the Plan shall not be construed by reference thereto. 

(b)        Gender and Number.   As used in the Plan, except when
otherwise indicated by the context, the genders of pronouns and the singular and plural numbers of terms shall be interchangeable. 

15.2      Assignment or Alienation of Benefits.   Except as provided in section
401(a)(13)(C) of the Code, benefits provided under the Plan may not be anticipated, assigned (either at law or in equity), alienated or subject to attachment, garnishment, levy, execution or other legal or equitable process; provided however,
effective January 1, 1985, benefits shall be paid in accordance with the applicable requirements of any domestic relations order which is a qualified domestic relations order (as defined in section 206(d) of ERISA or section 414(p) of the
Code); and provided further that benefits shall be paid pursuant to any domestic relations order entered before January 1, 1985 if either the Plan is paying benefits pursuant to such order on such date or the Administrator elects to treat such
order as a qualified domestic relations order. Except as provided in the foregoing, if any attempt shall be made to reach the beneficial interest of any Participant or beneficiary by legal process not preempted by ERISA, the Administrator may
suspend any rights of distribution which any Participant or beneficiary may have, and may direct that such person’s beneficial interest hereunder be paid over or applied for the benefit of such person, or for the benefit of dependents of such
person, as the Administrator shall determine. 
  

	15.3	 Data. 

(a)        Obligation to Furnish.   Each person who participates
or claims benefits under the Plan shall furnish to the Administrator, any trustee, or any insurance company involved in the funding of the benefits under the Plan, such signatures, documents, evidence, or information as the Administrator, such
trustee, or such insurance company shall consider necessary or desirable for the purpose of administering the Plan. 

(b)        Mistakes or Misstatements.   In the event of a
mistake or a misstatement as to any item of such information, as is furnished pursuant to (a) above, which has an effect on the amount of benefits to be paid under the Plan, or in the event of a mistake or misstatement as to the amount of
payments to be made to a person entitled to receive a benefit under the Plan, the Administrator shall cause such amounts to be withheld or accelerated, as shall in its judgment accord to such person the payment to which he is properly entitled under
the Plan. 

  
 15-1 

	15.4	 Employment Relationship. 

(a)        No Enlargement of Rights.    Except as otherwise
provided by law or legally enforceable contract, the establishment of the Plan or of any fund or any insurance contract thereunder, any amendment of the Plan, participation in the Plan, or the payment of any benefits under the Plan, shall not be
construed as giving any person whomsoever any legal or equitable claims or rights against any Employer, or its officers, directors, or shareholders, as such, or as giving any person the right to be retained in the employment of any Employer. 

(b)        Employer’s Rights.    The right of an
Employer to discipline or discharge an employee shall not be affected by reason of any of the provisions of the Plan. 

15.5      Merger or Transfer of Plan Assets.   In the case of any merger or consolidation
of the Plan with, or transfer of assets or liabilities of the Plan to, any other plan, each Participant in the Plan shall (if the surviving plan terminated immediately after the merger, consolidation, or transfer) be entitled to receive a benefit
which is equal to or greater than the benefit he would have been entitled to receive immediately before the merger, consolidation, or transfer (if the Plan had then terminated). 

15.6      Incompetency or Disability.   Each person to whom a distribution is payable
under the Plan shall be conclusively presumed to be mentally competent and not under a disability that renders him unable to care for his affairs, until the date on which the Administrator receives a written notice, in a form and manner acceptable
to the Administrator, indicating that a guardian, conservator, or other party legally vested with the care of the person or the estate of such person has been appointed by a court of competent jurisdiction, and any payment of a distribution due
thereafter shall be made to the same, provided that proper proof of his appointment and continuing qualification is furnished in a form and manner acceptable to the Administrator. The Administrator shall not be required to look to the application of
any such payment so made. 
 15.7      Annuity Contracts.   In order to provide the
benefit to which any person is entitled under the Plan, the Administrator may distribute an annuity contract pursuant to the terms of which the person’s benefit is to be provided in compliance with the terms of the Plan. Any annuity contract
distributed from the Plan must be nontransferable. 
 15.8      USERRA and HEART
Act.   Notwithstanding any provision of the Plan to the contrary, contributions, benefits and service credit with respect to qualified military service will be provided in accordance with section 414(u) of the Code. Upon the death
of any Participant who dies on or after January 1, 2007, while on a leave of absence to perform qualified military service with reemployment rights described in Code section 414(u), the Participant’s Beneficiary shall be entitled to any
additional benefits (other than benefit accruals related to the period of qualified military service) that would be provided under the Plan had the Participant resumed employment and then terminated employment on account of death, in accordance with
section 401(a)(37) of the Code. 

  
 15-2 

 15.9      Governing Law.    The Plan and
all rights and duties under the Plan shall be governed, construed and administered in accordance with the laws of the State of Ohio, except as governed separately by or preempted by federal law. 

15.10    Severability.    In case any provision of this Plan shall be held illegal or invalid
for any reason, such illegality or invalidity shall not affect the remaining provisions of this Plan, and this Plan shall be construed and interpreted as if such illegal or invalid provision had never been a part of it. 

IN WITNESS WHEREOF, Fifth Third Bank has caused this Plan as supplemented by Appendices I through XX attached hereto, to be
executed this 21 day of January, 2015. 
  

			
	 FIFTH THIRD BANK

		
	 By:
		 /s/ Teresa J Tanner

  
 15-3 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX I 
 SERVICE
CREDITING FOR CERTAIN PREDECESSOR EMPLOYERS 
 1.          Predecessor
Employers.    The crediting of service under this Appendix shall apply only to those Employees described below. 
  

	 	(a)	 GATEWAY LEASING CORPORATION, an Ohio Corporation.      Former employees of Gateway Leasing Corporation
(“Gateway”) who became Employees on or before June 7, 1997 in connection with The Fifth Third Leasing Company’s Asset Purchase Agreement with Gateway shall be credited with Vesting Years under Section 2.39 of the Plan, for
their service with Gateway. 

  

	 	(b)	 GREAT LAKES NATIONAL BANK, OHIO, N.A.      Former employees of Great Lakes National Bank, Ohio, N.A.
(“Great Lakes’) who became Employees on or before September 26, 1997 in connection with the Employer’s acquisition of certain assets of Great Lakes shall be credited with Vesting Years under Section 2.39 of the Plan for
their service with Great Lakes. 

  

	 	(c)	 SUBURBAN BAN CORPORATION, INC. AND SUBURBAN FEDERAL SAVINGS BANK.        Former employees of
Suburban Bancorporation, Inc. or Suburban Federal Savings Bank who became Employees in connection with Fifth Third Bancorp’s acquisition of such entities shall be credited with Vesting Years under Section 2.39 of the Plan, for their
service with Suburban Bancorporation, Inc. and Suburban Federal Savings Bank. 

  

	 	(d)	 STATE SAVINGS COMPANY.    Former employees of State Savings Company or any of its subsidiaries who become
Employees in connection with Fifth Third Bancorp’s acquisition of such entities shall be credited with Vesting Years under Section 2.39 of the Plan, for their service with State Savings Company and any of its subsidiaries.

 2.          Crediting of
Service.    Service with the predecessor employers described in paragraph 1 above shall be credited to such Employees specified in paragraph 1 above under rules comparable to those under Section 2.39 of the Plan for
Vesting Years. 

  
 AI-1 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX II 
 THE
FIFTH THIRD BANK PENSION PLAN 
 1.          Predecessor
Plan.  The Fifth Third Bank Pension Plan (the “Pension Plan”) was merged into the Plan, effective as of January 1, 1982. The Pension Plan is the Predecessor Plan for purposes of this Appendix. 

2.          Predecessor Plan Benefit. 

(a)        Applicability.  The Predecessor Plan Benefit provided
herein shall apply only to those Participants who were participants in the Pension Plan on December 31, 1981 and whose employment by Fifth Third Bank terminates on or after January 1, 1982. 

(b)        Benefit Formula.  A Participant’s Predecessor Plan
Benefit for the Pension Plan shall be a monthly benefit equal to the sum of: 

(1)        1-1/2% of his Final Average Pay multiplied by his last continuous period
of employment (in 12-month periods and completed quarters to a maximum of 35 years) by The Fifth Third Bank prior to January 1, 1955, determined in accordance with reasonable standards and policies adopted by The Fifth Third Bank which
standards and policies shall be consistently observed; plus 
 (2)        $10.00
(actuarially adjusted for payment in a form other than a single life annuity). 

(c)        Predecessor Employers.  Employment with each of the
following banks shall be treated as employment by The Fifth Third Bank with respect to persons who were employed by any such bank on December 31, 1954: 

(1)        The Lincoln National Bank, of Cincinnati, Ohio (which was consolidated
into and with The Fifth Third Bank as of the close of business on May 13, 1955); 

(2)        The Norwood-Hyde Park Bank and Trust Company (whose assets were purchased,
whose liabilities were assumed and whose personnel were employed by The Fifth Third Bank as of the close of business on January 1, 1962); and 

(3)        The Citizens Bank of St. Bernard (whose assets were purchased, whose
liabilities were assumed and whose personnel were employed by The Fifth Third Bank as of the close of business on September 1, 1963). 

  
 AII-1 

 (d)        Norwood-Hyde Park
Provisions. 
 (1)        The amount of the monthly benefit of a Participant,
computed under (b) above, shall include and shall not be in addition to the aggregate amount of monthly benefits which may be available to him under any single premium units of paid-up life insurance acquired on such Participant’s life
pursuant to the Profit Sharing Retirement Plan of The Norwood-Hyde Park Bank and Trust Company. 

(2)        If the service of a Participant does not give him a monthly benefit,
computed under (b) above, then the Predecessor Plan Benefit hereunder of such Participant shall be the aggregate amount of monthly benefits which may be available under any single premium units of paid-up life insurance acquired on such
Participant’s life pursuant to the Profit Sharing Retirement Plan of The Norwood-Hyde Park Bank and Trust Company. 
  

	3.	 Special Benefit Provisions. 

(a)        Vesting.  Anything in Section 5.2 of the Plan to the
contrary notwithstanding, a Participant shall, at all times, have a non-forfeitable right to his Predecessor Plan Benefit under this Appendix. 

(b)        Early Retirement Reduction Factor.    Anything
in Section 6.2 of the Plan to the contrary notwithstanding, a Participant’s monthly Predecessor Plan Benefit under this Appendix shall be reduced by 4/10th of 1% for each full calendar month by which his Benefit Commencement Date precedes
his 60th birthday. 
 (c)        Disability. 

(1)        General.        Subject to
(3) below, upon a Participant’s incurrence of a Disability (defined in (2) below) prior to his reaching Normal Retirement Age, if, at the time of such incurrence (his “Disability Retirement Date”), he is an Employee, then,
anything in the Plan to the contrary notwithstanding, his Predecessor Plan Benefit under this Appendix shall be payable (without actuarial reduction) commencing as of the first day of the month coinciding with or next following his Disability
Retirement Date. Such Benefit shall be payable pursuant to the applicable provisions of Article 7 (without regard to the optional forms of payment under Sections 7.3), and, for such purposes, such first day of the month shall be treated as the
Participant’s Benefit Commencement Date. 
 (2)        Definition of
Disability.  “Disability” means, with respect to a Participant, that he has a total and presumably permanent disability, as determined by the Administrator on the basis of such evidence as it determines to be satisfactory.

 (3)        Cessation Upon Recovery from
Disability.        If the Administrator determines that a Participant who is receiving a benefit pursuant to (1) above, and who has not attained Normal Retirement Age, is no longer suffering from a
Disability, then such benefit shall cease. If a Participant’s entitlement to a benefit has ceased by reason of the preceding sentence and if such Participant has not returned to the employment of an Employer, then he shall be entitled to a
benefit under Section 6.4 of the Plan, reduced by the Actuarial Equivalent of the aggregate amount of Disability retirement benefit which he previously received. 

  
 AII-2 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX III 
 THE
FARMERS BANK OF WEST UNION RETIREMENT PLAN 
 1.          Predecessor
Plan.    Effective January 1, 1982, The Farmers Bank of West Union adopted the terms and provisions of the Plan as a complete restatement of The Farmers Bank of West Union Retirement Plan (the “West Union
Plan”). Effective January 1, 1982 (the “Merger Date”), the West Union Plan was merged into the Plan. The West Union Plan, as in effect prior to January 1, 1982, is the Predecessor Plan for purposes of this Appendix. 

2.          Predecessor Plan Benefit. 

(a)        Applicability.    The Predecessor Plan Benefit
provided herein shall apply only to those Participants who were participants in The West Union Plan on December 31, 1981 and whose employment by The Fifth Third Bank of Southern Ohio (formerly known as The Farmers Bank of West Union) terminates
on or after January 1, 1982. 

(b)        Amount.    A Participant’s Predecessor Plan
Benefit for the West Union Plan shall be equal to his accrued monthly benefit under the West Union Plan as of December 31, 1981. 

  
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 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX IV 
 THE
FAYETTE COUNTY BANK EMPLOYEES RETIREMENT PLAN 
 1.          Predecessor
Plan.  Effective January 1, 1982, The Fayette County Bank adopted the terms and provisions of the Plan as a complete restatement of The Fayette County Bank Employees Retirement Plan (the “Fayette County Plan”). Effective
January 1, 1982 (the “Merger Date”), the Fayette County Plan was merged into the Plan. The Fayette County Plan, as in effect prior to January 1, 1982, is the Predecessor Plan for purposes of this Appendix. 

2.          Predecessor Plan Benefit. 

(a)        Applicability.    The Predecessor Plan Benefit
provided herein shall apply only to those Participants who were participants in the Fayette County Plan on December 31, 1981 and whose employment by The Fayette County Bank terminates on or after January 1, 1982. 

(b)        Amount.    A Participant’s Predecessor Plan
Benefit for the Fayette County Plan shall be the Actuarial Equivalent of a benefit in the form of a life-ten year certain annuity equal to the product of 

(1)        his Benefit Service, as determined under the Fayette County Plan as of
December 31, 1981, times 
 (2)        the sum of 

(A)       .7 percent of his Final Average Pay (including, for this purpose, all payments
which are reportable on his IRS W-2 form) plus 
 (B)       .8 percent of such Final
Average Pay in excess of 1/12 of the amount of annual compensation (rounded to the nearest whole multiple of $600) on which a male Participant’s old age benefit at age 65 would be computed under the Social Security Act in effect on the first
day of the calendar year in which his benefit is calculated, had he always earned compensation at least equal to the Social Security taxable wage base during each of his Social Security benefit computation years. 

(c)        Minimum.  A Participant’s Predecessor Plan Benefit,
in whatever form paid, shall not be less than the actuarial equivalent of his accrued benefit, as of December 31, 1981, under the Fayette County Plan. For purposes of the preceding sentence, such actuarial equivalent shall be determined on the
basis of the 1971 Group Annuity Mortality Table (Male), with female ages rated six years, and interest at the rate of 6% per year. 

  
 AIV-1 

	3.	 Special Benefit Provisions. 

(a)        Vesting Years.    Any Participant who was
covered under the Fayette County Plan on December 31, 1981, and who has credit for at least 1,000 Hours of Service in both the 12 month period beginning on August 1, 1981 and the 12 month period beginning on January 1, 1982, shall be
credited with 2 Vesting Years. 
 (b)        Right to Cash Surrender
Value.        Anything in the Plan to the contrary notwithstanding, a Participant’s nonforfeitable benefit shall not be less than the Actuarial Equivalent of a monthly benefit, payable at his Normal
Retirement Date in the form of a life-ten year certain annuity, equal to 1/12 of 10 percent of his cash surrender value under the Fayette County Plan as of December 31, 1981. 

  
 AIV-2 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX V 
 THE
PEOPLES NATIONAL BANK EMPLOYEES PENSION PLAN AND TRUST 

1.          Predecessor Plan.    Effective as of November 1,
1983, and with respect to Participants retiring or otherwise separating from service after November 1, 1983, The Peoples’ National Bank of Wapakoneta adopted the terms and provisions of the Plan as a complete restatement of the plan
provisions of The Peoples National Bank Employees Pension Plan and Trust (the “Peoples’ National Bank Plan”). Effective November 1, 1983 (the “Merger Date”), the Peoples’ National Bank Plan was merged into the
Plan. The Peoples’ National Bank Plan, as in effect prior to November 1, 1983, is the Predecessor Plan for purposes of this Appendix. 

2.          Predecessor Plan Benefit. 

(a)        Applicability.    The Predecessor Plan Benefit
provided herein shall apply only to those Participants who were participants in the Peoples’ National Bank Plan on October 31, 1983 and whose employment by The Peoples’ National Bank of Wapakoneta terminates after November 1,
1983. 
 (b)        Amount.    A Participant’s
Predecessor Plan Benefit for the Peoples’ National Bank Plan shall be equal to the annuity, commencing as of his Normal Retirement Date and payable in the form provided in Section 7.1, which, as a lump sum, is the actuarial equivalent,
determined on the basis of 7 percent interest and the 1971 Group Annuity Mortality Table (as it applies for female lives), of the cash value, on October 31, 1983, of the policy or policies then held for him under the Peoples’ National Bank
Plan. 
 3.          Vesting Years.    Any Participant who was
covered under the Peoples’ National Bank Plan on October 31, 1983, and who has credit for at least 1,000 Hours of Service in both the 12 month period beginning on the last anniversary, before January 1, 1984, of his date of hire and
the 12 month period beginning on January 1, 1984, shall be credited with 2 Vesting Years. 

  
 AV-1 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX VI 
 C &
H BANCORP PENSION TRUST 
 1.          Predecessor
Plan.      Effective January 1, 1989, Citizens Heritage Bank, National Association, adopted the terms and provisions of the Plan as a complete restatement of the C & H Bancorp Pension Trust. Effective
December 31, 1988 (the “Merger Date”), the C & H Bancorp Pension Trust was merged into the Plan. The C & H Bancorp Pension Trust, as in effect prior to January 1, 1989, is the Predecessor Plan for purposes of this
Appendix. 
 2.          Early Retirement Age.    In the case
of any Participant who was a participant in the C & H Bancorp Pension Trust on the Merger Date, Early Retirement Age shall be age 55. 

3.          Predecessor Plan Benefit. 

(a)        Applicability.    The Predecessor Plan Benefit
provided herein shall apply only to those Participants who were participants in the C & H Bancorp Pension Trust on the Merger Date, and whose employment by Citizens Heritage Bank, National Association, terminates on or after January 1,
1989. 
 (b)        Amount.    A Participant’s
Predecessor Plan Benefit for the C & H Bancorp Pension Trust shall be equal to his accrued monthly benefit under that plan as of the Merger Date. 

4.          Vesting.    Anything in Section 5.2 of the Plan
to the contrary notwithstanding, a Participant who was a participant in the C & H Bancorp Pension Trust on the date of adoption of this Appendix and who has 5 or more Vesting Years (determined as of 60 days after the later of such adoption date
or the date such Participant is notified of the vesting schedule in said Section 5.2) shall have a nonforfeitable right to his Accrued Benefit determined pursuant to the vesting schedule in the C & H Bancorp Pension Trust (immediately prior
to the merger) at any time that such vesting schedule would provide the Participant with a greater nonforfeitable percentage than the percentage determined under Section 5.2. 

5.          Actuarial Equivalent.    Anything in the Plan to the
contrary notwithstanding, if a Participant has a Predecessor Plan Benefit under this Appendix, then his accrued monthly benefit under the C & H Bancorp Pension Trust as of the Merger Date, shall be converted to alternate forms of payment in
accordance with the actuarial assumptions in effect as of the Merger Date in the C & H Bancorp Pension Trust. 

  
 AVI-1 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX VII 
 FIRST
OHIO BANCSHARES, INC. EMPLOYEES’ RETIREMENT PLAN 

1.          Predecessor Plan.    Effective December 8, 1989,
Fifth Third Bancorp (successor to First Ohio Bancshares, Inc.), The First National Bank of Toledo, The Home Banking Company, Gibsonburg, First Ohio Capital Corporation, First Ohio Life Insurance Company, First Ohio Bancshares Realty, Inc. and First
Ohio Investment Services, Inc. adopted the terms and provisions of the Plan as a complete restatement of the First Ohio Bancshares, Inc. Employees’ Retirement Plan. Effective December 7, 1989 (the “Merger Date”), the First Ohio
Bancshares, Inc. Employees’ Retirement Plan was merged into the Plan. The First Ohio Bancshares, Inc. Employees’ Retirement Plan is the Predecessor Plan for purposes of this Appendix. 

2.          Predecessor Plan Benefit. 

(a)        Applicability.    The Predecessor Plan Benefit
provided herein shall apply only to those Participants who were participants in the First Ohio Bancshares, Inc. Employees’ Retirement Plan on the Merger Date and whose employment by Fifth Third Bancorp (successor to First Ohio Bancshares,
Inc.), The First National Bank of Toledo, The Home Banking Company, Gibsonburg, First Ohio Capital Corporation, First Ohio Life Insurance Company, First Ohio Bancshares Realty, Inc. and First Ohio Investment Services, Inc. terminates after the
Merger Date. 
 (b)        Benefit Formula.    A
Participant’s Predecessor Plan Benefit for the First Ohio Bancshares, Inc. Employees’ Retirement Plan, in the case of a Participant who is an Employee on August 31, 1994, shall be equal to the sum of (1) the monthly amount
payable under a single life annuity payable in equal monthly installments over the life of the Participant commencing at his Benefit Commencement Date which is the Actuarial Equivalent of his accrued monthly benefit (expressed as a monthly benefit
payable during the Participant’s lifetime with 120 monthly payments guaranteed) under that plan as of the Merger Date plus (2) the amount (if any) by which the Participant’s Ongoing First Ohio Benefit as of August 31, 1994
exceeds the Participant’s Total Fifth Third Benefit as of August 31, 1994. Effective as of August 31, 1994, the Predecessor Plan Benefit is frozen and no further Predecessor Plan Benefit shall accrue for any Participant. 

(c)        Definitions.    As used in this Appendix, the
following terms, when capitalized, shall have the following meanings: 

(1)        “Average Monthly Earnings” means, as of any particular
date, the average, on a monthly basis, of a Participant’s Earnings for the highest 5 consecutive Plan Years in the preceding 15 Plan Years; provided however, if, as of a particular date, a Participant’s entire period of service for the
Employers (including service for an Employer prior to its adoption of the plan) is less than 5 consecutive Plan Years in the preceding 15 Plan Years, then the Participant’s Average Monthly Earnings means the average, on a monthly basis of the
Participant’s Earnings during his entire period of service for the Employers (including service for an Employer prior to its adoption of the Plan). 

  
 AVII-1 

 (2)        “Benefit
Hours” means, with respect to a Participant, each Hour of Service determined by treating service taken into account under the First Ohio Plan, as if it were service for the Employer. 

(3)        “Benefit Years” means, except as provided below, the sum
of the following: 
 (A)        All of a Participant’s “Credited
Service” taken into account under the First Ohio Plan as of December 31, 1988, for benefit accrual and payment purposes. 

(B)        Each Plan Year beginning after December 31, 1988 (commencing with the
Plan Year in which the Participant attains age 21) for which the Participant receives credit for 2,080 or more Benefit Hours; provided however, that if a Participant has less than 2,080 Benefit Hours but at least 1,000 Benefit Hours for a Plan Year,
then he shall receive credit for a partial Benefit Year in accordance with the following schedule: 
  

			
	 Benefit Hours
		 Twelfths of a Year of Credit Service

		
	 1,820 or More
		                        12/12ths
	 1,660 to 1,819
		                        11/12ths
	 1,500 to 1,659
		                        10/12ths
	 1,340 to 1,499
		                        9/12ths
	 1,180 to 1,339
		                        8/12ths
	 1,000 to 1,179
		                        7/12ths
	 Less than 1,000
		                        None

 Notwithstanding the foregoing, a Participant credited with less than 1,000 Hours of Service for the Plan Year
in which he retires or terminates service, shall receive credit for a partial Benefit Year in accordance with the following schedule: 
  

			
	 Benefit Hours
		 Twelfths of a Year of Credit Service

		
	 860 to 999
		                        6/12ths
	 700 to 859
		                        5/12ths
	 540 to 699
		                        4/12ths
	 380 to 539
		                        3/12ths
	 220 to 379
		                        2/12ths
	 75 to 219
		                        1/12th
	 Less than 75
		                        None

 If any of a Participant’s Vesting Years are disregarded by reason of a Break in Service, then his Benefit
Years prior to such Break in Service shall also be disregarded. 

  
 AVII-2 

 (4)        “Earnings” means,
for a Plan Year: 
 (A)        For Plan Years ending before January 1, 1989,
the “Annual Earnings” taken into account for the corresponding period under the First Ohio Plan for benefit accrual and payment purposes. 

(B)        For Plan Years beginning after December 31, 1988, for an individual
who is credited with at least 2,080 Benefit Hours for the Plan Year, the total compensation which is required to be reported by the Employer (including such compensation paid by an Employer prior to its adoption of the Plan) for the calendar year
for federal income tax purposes on Form W-2 (or any corresponding successor form) excluding discretionary bonuses, pay in lieu of vacation time, moving expenses, extra compensation for special services and amounts received pursuant to a cash
election under The Fifth Third Bancorp Master Profit Sharing Plan, but including amounts that would have been included in the foregoing but for a salary reduction election under a qualified cash or deferred arrangement under section 401(k) of the
Code. 
 (C)        For Plan Years beginning after December 31, 1988, for an
individual who is credited with less than 2,080 Benefit Hours, the amount determined under (B) above increased by a fraction, the numerator of which is 2,080 and the denominator is the number of Benefit Hours for which the participant receives
credit for the Plan Year. 
 In no event, however, shall a Participant’s Earnings taken into account for a Plan Year exceed $200,000
($150,000 for any Plan Year beginning on or after January 1, 1994) as adjusted pursuant to section 401(a)(17) of the Code. In applying these limitations to any “5-percent owner” or any “highly compensated employee in the group
consisting of the 10 highly compensated employees paid the greatest compensation during the year” (as those terms are used in section 414(q)(6) of the Code), such Participant’s spouse and lineal descendants who have not attained age 19
before the close of the Plan Year shall be aggregated with such Participant and shall be treated as a single Participant. 

(5)       (A)        A Participant’s
“Offset Amount” at any particular time shall be equal to: 

(i)        for a Participant who was a Qualified Participant (as defined below) in
1990, his base pay plus variable compensation (up to a total of $207,326) from the Employers for 1990 x 15.97%; plus 

(ii)       for a Participant who was a Qualified Participant (as defined below) in 1991,
his base pay plus variable compensation (up to a total of $212,014) from the Employers for 1991 x 14.28%; plus 

(iii)      for a Participant who was a Qualified Participant (as defined below) in 1992, his
base pay plus variable compensation (up to a total of $199,867) from the Employers for 1992 x 14.27%; plus 

  
 AVII-3 

 (iv)        for a Participant who was a
Qualified Participant (as defined below) in 1993, his base pay plus variable compensation (up to a total of $196,721) from the Employers for 1993 x 14.14%. 

(B)        A Participant shall be a “Qualified Participant” for a
particular year under (A) above if he: 
 (i)          is in the
employment of an Employer on the last day of such Plan Year; 

(ii)         died during such Plan Year and prior to the termination of his
employment; 
 (iii)        retired on or after his reaching age 65 during such
Plan Year; 
 (iv)        retired on or after his reaching age 55 during such Plan
Year; 
 (v)         incurred a disability (an incapacity caused by bodily
injury or disease which prevents an Employee from performing his regular duties, based upon medical evidence satisfactory to the Administrator) and retired as a result thereof during such Plan Year; or 

(vi)        is on leave of absence at the close of such Plan Year, if he received
compensation from an Employer during such Plan Year. 
 (C)        In determining
base pay plus variable compensation under (A) above, only the first $200,000 (only $150,000 for any Plan Year beginning on or after January 1, 1994) (as adjusted pursuant to section 401(a)(17) of the Code) of a Participant’s base pay plus
variable compensation shall be taken into account. Effective for Plan Years beginning after December 31, 1996, the family aggregation rules previously in effect for this purpose no longer apply. 

In determining benefits payable under the Plan, the determination of a Participant’s Offset Amount shall be made as of August 31,
1994. 
 (6)       A Participant’s “Ongoing First Ohio Benefit” shall be
equal to the monthly amount payable under a single life annuity payable in equal monthly installments over the life of the Participant commencing at his Normal Retirement Date (or, in the case of a Participant who has not terminated service as of
his Normal Retirement Date, commencing as of his Benefit Commencement Date under Section 6.3 of the Plan) which is the Actuarial Equivalent of a monthly benefit commencing at Normal Retirement Date (or, in the case of a Participant who has not
terminated service as of his Normal Retirement Date, commencing as of his Benefit Commencement Date under Section 6.3 of the Plan) and payable during the Participant’s lifetime with 120 monthly payments guaranteed equal to the sum of: 

(A)        1.9% of the first $1,000 of his Average Monthly Earnings, plus 2.5% of his
Average Monthly Earnings in excess of $1,000, multiplied by his Benefit Years not to exceed 20; plus 

(B)        .5% of his Average Monthly Earnings multiplied by his Benefit Years in
excess of 20 but not in excess of 35. 

  
 AVII-4 

 (7)        A Participant’s
“Total Fifth Third Benefit” shall be equal to the sum of: 

(A)        the monthly amount payable under a single life annuity payable in equal
monthly installments over the life of the Participant commencing at his Benefit Commencement Date which is the Actuarial Equivalent of his accrued monthly benefit (expressed as a monthly benefit payable during the Participant’s lifetime with
120 monthly payments guaranteed) under the First Ohio Bancshares, Inc. Employees’ Retirement Plan as of the Merger Date; plus 

(B)        his Retirement Plan Benefit; plus 

(C)        the monthly amount payable under a single life annuity in equal monthly
installments over the life of the Participant commencing immediately in the case of Participant who retires upon attainment of his Early Retirement Age or Normal Retirement Age (or, in the case of a Participant who has not terminated service as of
his Normal Retirement Date, commencing as of his Benefit Commencement Date under Section 6.3 of the Plan) which is the actuarial equivalent (based on the actuarial assumptions specified in 3 below) of the Participant’s Offset Amount as of
August 31, 1994. 
 (d)        Early Retirement Reduction
Factors.  Notwithstanding anything to the contrary contained in the Plan, if a Participant’s benefit commences prior to his Normal Retirement Date, in determining the Participant’s benefit, the amounts specified in (b)(1),
(c)(6) and (c)(7)(A) above shall be reduced by 5/9ths of 1% (.55556%) for each month of the first sixty (60) calendar months, plus 5/18ths of 1% (.27778%) for each month of the next sixty (60) calendar months by which such
Participant’s Benefit Commencement Date precedes his Normal Retirement Date. 
  

	3.	 Actuarial Assumptions. 

(a)        Offset Amount Conversion.    For purposes of
2(c)(7)(C) above, actuarial equivalence shall be determined on the basis of the 1971 Group Annuity Mortality Table as it applies to female lives and the following interest rates: 

(1)        if the Participant’s Offset Amount is not in excess of $25,000, the
interest rates which would be used (as of January 1, 1994) by the Pension Benefit Guaranty Corporation for purposes of determining the present value of a lump sum distribution on plan termination; or 

(2)        if the Participant’s Offset Amount exceeds $25,000, 120% of the
interest rates specified in (1) above. 

  
 AVII-5 

 (b)        Cash-Out
Distributions.  The amount of any lump sum cash-out under Section 7.4 of the Plan with respect to any benefit attributable to a Participant who was a participant in the First Ohio Bancshares, Inc. Employees’ Retirement Plan
as of the Merger Date shall be based on the greater of: 
 (1)        the
Participant’s nonforfeitable Accrued Benefit and the actuarial assumptions specified in (a) above (except that the interest rates used shall be those that are applicable as of the first day of the Plan Year which contains the Benefit
Commencement Date or other date as of which benefits under the Plan are to be paid rather than August 31, 1994); and 

(2)        the Participant’s nonforfeitable accrued monthly benefit under the
First Ohio Bancshares, Inc. Employees’ Retirement Plan as of the Merger Date and the UP-1984 Unisex Mortality Table set back two years and the interest rates specified in (a) above (except that the interest rates used shall be those that
are applicable as of the first day of the Plan Year which contains the Benefit Commencement Date or other date as of which benefits under the Plan are to be paid rather than August 31, 1994). 

 

	4.	 Alternative Forms of Benefit – Before August 1, 2015. 

(a)        Preservation of Alternative Form.  Subject to an effective
waiver of the Qualified Joint and Survivor Annuity in accordance with the Plan, a Participant who was a participant in the First Ohio Bancshares, Inc. Employees’ Retirement Plan as of the Merger Date, may elect to receive so much of his benefit
under the Plan as does not exceed the amount specified in 2(b)(1) above in a form specified in (b) below, but only if his Benefit Commencement Date is before August 1, 2015. 

(b)        Preserved Joint Life-Ten Year Certain Option. 

(1)        Under the preserved joint life-ten year certain option, a Participant
shall be entitled to a monthly benefit commencing as of his Benefit Commencement Date, payable during his remaining lifetime; provided that if such Participant dies on or after his Benefit Commencement Date, then monthly payments shall be continued
in an amount equal to 50%, 66- 2/3% or 100% (as elected by the Participant) of the monthly benefit payable to the Participant under this option to his designated Beneficiary payable over such Beneficiary’s remaining lifetime; provided that if
the Participant and such Beneficiary die before a total of 120 monthly payments have been made, then the balance of such payments shall be paid, in a lump sum, to the estate of the person upon whose death such amount becomes payable. 

  
 AVII-6 

 (2)        In determining the amount
payable to the Participant under (1) above, the monthly benefit attributable to a Participant’s accrued monthly benefit under the First Ohio Bancshares, Inc. Employees’ Retirement Plan as of the Merger Date (expressed as a monthly
benefit payable during the Participant’s lifetime with 120 monthly payments guaranteed) shall be multiplied by the following factors: 
  

					
	 Joint & Survivor

Percentage
		 Factor
		 
			
	50%		 93% plus 1/2% for each year the Beneficiary is older than the Participant to a maximum of 97% or minus 1/2% for each year the Beneficiary is younger than the
Participant.
		
			
	66-2/3%		 91 % plus 1/2% for each year the Beneficiary is older than the Participant to a maximum of 96% or minus 1/2% for each year the Beneficiary is younger than the
Participant.
		
			
	100%		 87% plus 1% for each year the Beneficiary is older than the Participant to a maximum of 95% or minus 1% for each year the Beneficiary is younger than the
Participant.
		

  

	5.	 Alternative Forms of Benefit – After July 1, 2015. 

(a)        Preservation of Alternative Form for Participants Age 70 or Older.
Subject to an effective waiver of the Qualified Joint and Survivor Annuity in accordance with the Plan, a Participant who was a participant in the First Ohio Bancshares, Inc. Employees’ Retirement Plan as of the Merger Date, and who is age 70
or older as of his Benefit Commencement Date, may elect to receive so much of his benefit under the Plan as does not exceed the amount specified in 2(b)(1) above in the form specified in (b) below. 

(b)        Preserved Joint Life-Ten Year Certain Option. 

(1)        Under the preserved joint life-ten year certain option, a Participant
shall be entitled to a monthly benefit commencing as of his Benefit Commencement Date, payable during his remaining lifetime; provided that if such Participant dies on or after his Benefit Commencement Date, then monthly payments shall be continued
in an amount equal to 50% of the monthly benefit payable to the Participant under this option to his designated Beneficiary payable over such Beneficiary’s remaining lifetime; provided that if the Participant and such Beneficiary die before a
total of 120 monthly payments have been made, then the balance of such payments shall be paid, in a lump sum, to the estate of the person upon whose death such amount becomes payable. 

  
 AVII-7 

 (2)        In determining the amount
payable to the Participant under (1) above, the monthly benefit attributable to a Participant’s accrued monthly benefit under the First Ohio Bancshares, Inc. Employees’ Retirement Plan as of the Merger Date (expressed as a monthly
benefit payable during the Participant’s lifetime with 120 monthly payments guaranteed) shall be multiplied by the following factors: 
  

					
	 Joint & Survivor

Percentage
		 Factor
		 
			
	50%		 93% plus 1/2% for each year the Beneficiary is older than the Participant to a maximum of 97% or minus 1/2% for each year the Beneficiary is younger than the
Participant.
		

  
 AVII-8 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX VIII 

AMERICAN NATIONAL BANK RETIREMENT PLAN 

1.          Predecessor Plan. Effective January 1, 1986, the American National
Bank (subsequently renamed The Fifth Third Bank of Campbell County, National Association) adopted the terms and provisions of the Plan as a complete restatement of the American National Bank Retirement Plan (the “American National Plan”).
Effective December 31, 1986 (the “Merger Date”), the American National Plan merged into the Plan. The American National Plan, as in effect prior to January 1, 1986, is the Predecessor Plan for purposes of this Appendix. 

2.          Normal Retirement Age and Early Retirement Age. In the case of any
Participant who was a participant in the American National Plan on the date immediately preceding the adoption of this Appendix: 

(a)        Normal Retirement Age shall be age 65; and 

(b)        Early Retirement Age shall be age 55. 

3.          Predecessor Plan Benefit. 

(a)        Applicability.    The Predecessor Plan Benefit
provided herein shall apply only to those Participants who were participants in the American National Plan on December 31, 1985 and whose employment by the American National Bank terminates on or after January 1, 1986. 

(b)        Amount. 

(1)        General.    A Participant’s Predecessor
Plan Benefit for the American National Plan shall be equal to the sum of: 

(A)        his accrued monthly benefit under the American National Plan as of
December 31, 1985; plus 
 (B)        the excess, if any, of: 

(i)        his accrued monthly benefit under the American National Plan for the
period from January 1, 1986 through the date of adoption of this Appendix; over 

(ii)       his Retirement Plan Benefit. 

(2)        Bellevue Participants - Form of Payment.  Anything in
Section 7.1 of the Plan to the contrary notwithstanding, in the case of a Participant (hereinafter referred to as a “Former Bellevue Participant”) who was covered under the American National Bank Retirement Income Plan (formerly known
as the Bellevue Commercial and Savings Bank Retirement Income Plan) on December 31, 1983, his monthly accrued benefit under (1)(A) above for service 

  
 AVIII-1 

 
prior to January 1, 1984 shall be computed in the form of a life-ten year certain annuity and shall be converted to other forms of payment in accordance with the provisions of Section 6
of this Appendix. 
 4.          Vesting for Bellevue Participants.  The
nonforfeitable Accrued Benefit of a Former Bellevue Participant (as defined in Section 3(b)(2) of this Appendix) shall not be less than the nonforfeitable amount of his accrued benefit under such plan as of December 31, 1983, based on the
assumption that such plan had continued in existence. 
 5.          Pre-Retirement
Death Benefit - Prior Plan Value.  If a Participant who was covered under the American National Bank Retirement Income Plan (formerly known as the Bellevue Commercial and Savings Bank Retirement Income Plan) prior to May 1, 1980
dies while in the active service of the Employer, then his designated beneficiary shall receive an amount equal to the excess, if any, of: 

(a)        his prior plan value (as shown in Appendix C to the American National Plan
as amended and restated effective January 1, 1984) together with interest of 8 percent per annum credited to his date of death, over 

(b)        the sum of any payments made to his Surviving Spouse. 

6.          Actuarial Equivalent.  Anything in the Plan to the contrary
notwithstanding, if a Participant has a Predecessor Plan Benefit under this Appendix, then the following provisions shall apply: 

(a)        Pre-1986 Benefits.  His accrued monthly benefit under the
American National Plan as of December 31, 1985 shall be converted to alternate forms of payment in accordance with Tables A-I through A-S below; provided however, if he is a Former Bellevue Participant (as defined in Section 3(b)(2) of
this Appendix), then Tables B-I through B-3 below shall apply (in lieu of Tables A-I through A-3) to his benefits for service prior to January 1, 1984. 

(b)        Post-1985 Benefits.  His benefit under the Plan for
service after December 31, 1985 shall not be less than an amount determined by applying the actuarial assumptions and factors in Tables A-I through A-S below to the excess of: 

(1)        his Accrued Benefit under the Plan as of the date this Appendix is adopted
over 
 (2)        his accrued monthly benefit under the American National Plan as
of December 31, 1985. 

  
 AVIII-2 

 TABLE A-1 

FACTORS FOR JOINT AND SURVIVOR OPTIONS 
  

													
	Number of Completed Years
by which Joint Annuitant is		 		Qualified Joint & Survivor
and 50% Contingent		 		 Contingent 

Annuitant Option 

	Younger than Annuitant		 		Annuitant Option		 		75%  	 		100%
						
	0				.900				 	.860        	  		.830
	1				.895				 	.854        	  		.822
	2				.890				 	.848        	  		.814
	3				.885				 	.842        	  		.806
	4				.880				 	.836        	  		.798
	5				.875				 	.830        	  		.790
	6				.870				 	.824        	  		.782
	7				.865				 	.818        	  		.774
	8				.860				 	.812        	  		.766
	9				.855				 	.806        	  		.758
	10				.850				 	.800        	  		.750
	11				.845				 	.794        	  		.742
	12				.840				 	.788        	  		.734
	13				.835				 	.782        	  		.726
	14				.830				 	.776        	  		.718
	15				.825				 	.770        	  		.710
	16				.820				 	.764        	  		.702
	17				.815				 	.758        	  		.694
	18				.810				 	.752        	  		.686
	19				.805				 	.746        	  		.678
	20				.800				 	.740        	  		.670
	21				.795				 	.734        	  		.662
	22				.790				 	.728        	  		.654
	23				.785				 	.722        	  		.646
	24				.780				 	.716        	  		.638
	25				.775				 	.710        	  		.630
	26				.770				 	.704        	  		.622
	27				.765				 	.700        	  		.614
	28				.760				 	.700        	  		.606
	29				.755				 	.700        	  		.600
	30 or more				.750				 	.700        	  		.600

  
 AVIII-3 

 TABLE A-2 

FACTORS FOR JOINT AND SURVIVOR OPTIONS 
  

													
	Number of Completed Years
by which Joint Annuitant is		 		Qualified Joint & Survivor
and 50% Contingent		 		 Contingent  

Annuitant Option  

	 Older than Annuitant
		 		 Annuitant Option
		 		75%	 		100%
						
	0				.900				 	.860      	  		.830
	1				.905				 	.866      	  		.838
	2				.910				 	.872      	  		.846
	3				.915				 	.878      	  		.854
	4				.920				 	.884      	  		.862
	5				.925				 	.890      	  		.870
	6				.930				 	.896      	  		.878
	7				.935				 	.902      	  		.886
	8				.940				 	.908      	  		.894
	9				.945				 	.914      	  		.902
	10				.950				 	.920      	  		.910
	11				.955				 	.926      	  		.918
	12				.960				 	.932      	  		.926
	13				.965				 	.938      	  		.934
	14				.970				 	.944      	  		.942
	15				.975				 	.950      	  		.950
	16				.980				 	.956      	  		.950
	17				.980				 	.962      	  		.950
	18				.980				 	.968      	  		.950
	19				.980				 	.974      	  		.950
	20				.980				 	.980      	  		.950

  
 AVIII-4 

 TABLE A-3 

FACTOR FOR LIFE-10 YEAR CERTAIN OPTION 
  

			
	        Age		Factor                
	          70
		 .870                
	          69
		 .880                
	          68
		 .890                
	          67
		 .900                
	          66
		 .910                
	          65
		 .920                
	          64
		 .925                
	          63
		 .930                
	          62
		 .935                
	          61
		 .940                
	          60
		 .945                
	          59
		 .950                
	          58
		 .955                
	          57
		 .960                
	          56
		 .965                
	          55
		 .970                

 TABLE A-4 

FACTORS TO BE APPLIED TO ACCRUED BENEFIT 

TO DETERMINE BENEFIT PAYABLE COMMENCING PRIOR TO AGE 65 

NUMBER OF MONTHS 
  

 

																																																	
	         Age at

     Retirement    
		0		 		1		 		2		 		3		 		4		 		5		 		6		 		7		 		8		 		9		 		10		 		11		 
	 55
		.5000				.5033				.5067				.5100				.5133				.5167				.5200				.5233				.5267				.5300				.5333				.5367	
	 56
		.5400				.5433				.5467				.5500				.5533				.5567				.5600				.5633				.5667				.5700				.5733				.5767	
	 57
		.5800				.5833				.5867				.5900				.5933				.5967				.6000				.6033				.6067				.6100				.6133				.6167	
	 58
		.6200				.6233				.6267				.6300				.6333				.6366				.6400				.6433				.6467				.6500				.6533				.6567	
	 59
		.6600				.6633				.6667				.6700				.6733				.6767				.6800				.6833				.6867				.6900				.6933				.6967	
	 60
		.7000				.7050				.7100				.7150				.7200				.7250				.7300				.7350				.7400				.7450				.7500				.7550	
	 61
		.7600				.7650				.7700				.7750				.7800				.7850				.7900				.7950				.8000				.8050				.8100				.8150	
	 62
		.8200				.8250				.8300				.8350				.8400				.8450				.8500				.8550				.8600				.8650				.8700				.8750	
	 63
		.8800				.8850				.8900				.8950				.9000				.9050				.9100				.9150				.9200				.9250				.9300				.9350	
	 64
		.9400				.9450				.9500				.9550				.9600				.9650				.9700				.9750				.9800				.9850				.9900				.9950	

  
 AVIII-5 

 TABLE A-5 

SINGLE SUM 
  

					
	 Interest
		 -
		             6-1/2%

			
	 Mortality            
		  -
		             PBGC Unisex UP-84 Table.

 TABLE B-1 

(FORMER BELLEVUE PARTICIPANTS) 

FACTORS FOR JOINT AND SURVIVOR OPTIONS 
  

											
	Number of Completed Years		 		Qualified Joint & Survivor		 		 Contingent Annuitant

	by which Joint Annuitant		 		and 50% Continent Annuitant		 		 Option

	 is Younger than Annuitant
		 		 Option
		 		75%		100%
						
	0				.972				.929    		.896
	1				.967				.922    		.888
	2				.961				.916    		.879
	3				.956				.909    		.870
	4				.950				.903    		.862
	5				.945				.896    		.853
	6				.940				.890    		.845
	7				.934				.883    		.836
	8				.929				.877    		.827
	9				.923				.870    		.819
	10				.918				.864    		.810
	11				.913				.858    		.801
	12				.907				.851    		.793
	13				.902				.845    		.784
	14				.896				.838    		.775
	15				.891				.832    		.767
	16				.886				.825    		.758
	17				.880				.819    		.750
	18				.875				.812    		.741
	19				.869				.806    		.732
	20				.864				.799    		.724
	21				.859				.793    		.715
	22				.853				.786    		.706
	23				.848				.780    		.698
	24				.842				.773    		.689
	25				.837				.767    		.680
	26				.832				.760    		.672
	27				.826				.756    		.663
	28				.821				.756    		.654
	29				.815				.756    		.648
	30 or more				.810				.756    		.648

  
 AVIII-6 

 TABLE B-2 

(FORMER BELLEVUE PARTICIPANTS) 

FACTORS FOR JOINT AND SURVIVOR OPTIONS 
  

													
	Number of Completed Years
by which Joint Annuitant      		 		Qualified Joint & Survivor
and 50% Continent		 		Contingent  
Annuitant Option  
	is Older than Annuitant		 		Annuitant Option		 		75%	 		100%
						
	0				.972				 	.929      	  		.896
	1				.977				 	.935      	  		.905
	2				.983				 	.942      	  		.914
	3				.988				 	.948      	  		.922
	4				.994				 	.955      	  		.931
	5				.999				 	.961      	  		.940
	6				1.004				 	.968      	  		.948
	7				1.010				 	.974      	  		.957
	8				1.015				 	.981      	  		.966
	9				1.021				 	.987      	  		.974
	10				1.026				 	.994      	  		.983
	11				1.031				 	1.000     	  		.991
	12				1.037				 	1.007     	  		1.000
	13				1.042				 	1.013     	  		1.009
	14				1.048				 	1.020     	  		1.017
	15				1.053				 	1.026     	  		1.026
	16				1.058				 	1.032     	  		1.026
	17				1.058				 	1.039     	  		1.026
	18				1.058				 	1.045     	  		1.026
	19				1.058				 	1.052     	  		1.026
	20 or more				1.058				 	1.058     	  		1.026

 TABLE B-3 

(FORMER BELLEVUE PARTICIPANTS) 

FACTORS FOR SINGLE LIFE ANNUITY 
  

			
	 Age
		 Factor

	 65
		1.087
	 64
		1.081
	 63
		1.075
	 62
		1.070
	 61
		1.064
	 60
		1.058
	 59
		1.053
	 58
		1.047
	 57
		1.042
	 56
		1.036
	 55
		1.031

  
 AVIII-7 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX IX 

KENTUCKY ENTERPRISE BANK, F.S.B. 

EMPLOYEES RETIREMENT PLAN 

1.         Predecessor Plan.  The Kentucky Enterprise Bank,
F.S.B. Employees Retirement Plan (the “Kentucky Enterprise Plan”) merged into the Plan as of September 30, 1996 (the “Merger Date”). The Kentucky Enterprise Plan, as in effect on the Merger Date, is the Predecessor Plan for
purposes of this Appendix. 
 2.         Predecessor Plan Benefit. 

(a)        Applicability.    The Predecessor Plan Benefit
provided herein shall apply to those Participants who were participants in the Kentucky Enterprise Plan on the Merger Date. 

(b)        Amount.    A Participant’s Predecessor
Plan Benefit under this Appendix shall be equal to this accrued monthly benefit as of the Merger Date payable under a single life annuity with equal monthly installments over the life of the Participant commencing at his Benefit Commencement Date
which is the actuarial equivalent of his accrued benefit under the Kentucky Enterprise Plan expressed as a monthly benefit payable during the Participant’s lifetime with 60 monthly payments guaranteed. 

3.         Retirement Ages.    In the case of any
Participant who was a participant in the Kentucky Enterprise Plan as of the Merger Date, the following shall apply: 

(a)        Normal Retirement Age shall be age 65; and 

(b)        Early Retirement Age shall be age 55. 

4.         Actuarial Assumptions. 

(a)        General.  The amount of any alternative forms of payment
under the Plan for any Participant with a Predecessor Plan Benefit and whose employment with Fifth Third Savings Bank of Northern Kentucky, F.S.B. or The Fifth Third Bank of Northern Kentucky, Inc. terminates after the Merger Date (and the amount of
any adjustment for benefit commencement after attainment of age 65) shall be determined based on the greater of: 

(i)       the Participant’s nonforfeitable Predecessor Plan Benefit and the actuarial
assumptions applicable for this purpose under the Kentucky Enterprise Plan as of the Merger Date, and 

(ii)      the Participant’s total nonforfeitable Accrued Benefit under the Plan as of the
date the alternative form is being determined and the actuarial assumptions specified in Section 2.2 of the Plan. 

  
 AIX-1 

 (b)        Early Retirement
Reduction.    Notwithstanding anything to the contrary contained in the Plan, if the benefit of any Participant with respect to whom this Appendix is applicable commences prior to his Normal Retirement Date, in determining
the Participant’s benefit, his Predecessor Plan Benefit under 2(b) above shall be the Actuarial Equivalent of his Predecessor Plan Benefit using the actuarial assumptions applicable for this purpose under the Kentucky Enterprise Plan as of the
Merger Date. 
 5.         Vesting Service and Vesting at age 55. 

(a)        Crediting of Service.   As provided in the Plan,
whole “Years of Service” with which a Participant was credited for vesting purposes as of March 15, 1996 under the Kentucky Enterprise Plan, shall be credited to the Participant under this Plan. In addition, in determining whether the
Participant is credited with a Vesting Year in 1996, he shall be credited with 190 Hours of Service for each whole month (and 45 Hours of Service of reach week in a partial month) for which the Employee would have been credited with one Hour of
Service had Kentucky Enterprise Bancorp, Inc. and Kentucky Enterprise Bank, F.S.B. been Affiliates since January 1, 1996. 

(b)        Vesting at age 55.    Anything in
Section 5.2 of the Plan to the contrary notwithstanding, a Participant with respect to whom this Appendix is applicable and who has three or more Vesting Years (determined as of 60 days after the later of the Merger Date or the date such
Participant is notified of the Plan’s Early and Normal Retirement Ages and their effect on vesting) shall have a nonforfeitable right to his Accrued Benefit upon his attainment of age 55 if he is then in the service of an Employer or an
Affiliate. 
 6.         Benefit Commencement
Date.  Notwithstanding any other provisions of the Plan, a Participant with respect to whom this Appendix is applicable may elect to have a Benefit Commencement Date which is either the applicable Benefit Commencement Date provided
under the terms of the Plan or the applicable date that similar benefits would have commenced under the Predecessor Plan. 

7.         Alternative Forms of Benefit – Before August 1,
2015.    Notwithstanding any other provisions of the Plan, a Participant with respect to whom this Appendix is applicable may elect to receive his Predecessor Plan Benefit under the following preserved payment options, but
only if his Benefit Commencement Date is before August 1, 2015. 
 (a)    A Participant shall be
entitled to a monthly benefit commencing as of his Benefit Commencement Date, payable during his remaining lifetime; provided that if such Participant dies on or after his Benefit Commencement Date and before a total of 60 monthly payments have been
made, then the monthly payments shall be continued in the same amount to his designated Beneficiary or Beneficiaries until the aggregate number of such payments made to such Participant and such Beneficiary or Beneficiaries equals 60 monthly
payments. In the event of the death of such Participant and all of his designated Beneficiaries before the number of monthly payments specified by such Participant have been made, then the commuted value of the balance of such payments shall be
paid, in a lump sum, to the Participant’s Surviving Spouse or, if none, to the estate of the person upon whose death such amount becomes payable. 

  
 AIX-2 

 (b)        a Participant shall be
entitled to payments over a period certain in monthly, quarterly, semi-annual, or annual installments. The period over which such payment is to be made shall not extend beyond the Participant’s life expectancy (or the life expectancy of the
Participant and his Beneficiary); and 
 (c)        a Participant shall be entitled
to annuity payments (payable by the Plan or through the purchase of an annuity contract) over a period not extending beyond either the life of the Participant (or the lives of the Participant and his designated Beneficiary) or the life expectancy of
the Participant (or the life expectancy of the Participant and his designated Beneficiary). 

8.         Alternative Forms of Benefit – After July 1,
2015.   Notwithstanding any other provisions of the Plan, a Participant with respect to whom this Appendix is applicable may elect to receive his Predecessor Plan Benefit under the following preserved payment options, if the
Participant’s Benefit Commencement Date is August 1, 2015 or later: 

(a)        Preserved Life-Five Year Certain Option for Participants Age 68 or
Older.  A Participant who is age 68 or older as of his Benefit Commencement Date, shall be entitled to a monthly benefit commencing as of his Benefit Commencement Date, payable during his remaining lifetime; provided that if such
Participant dies on or after his Benefit Commencement Date and before a total of 60 monthly payments have been made, then the monthly payments shall be continued in the same amount to his designated Beneficiary or Beneficiaries until the aggregate
number of such payments made to such Participant and such Beneficiary or Beneficiaries equals 60 monthly payments. In the event of the death of such Participant and all of his designated Beneficiaries before 60 monthly payments have been made, then
the commuted value of the balance of such payments shall be paid, in a lump sum, to the Participant’s Surviving Spouse or, if none, to the estate of the person upon whose death such amount becomes payable. 

(b)        Preserved Installment Payments.   A Participant may
elect to receive level annual installment payments over a period of either 10 years or 15 years. In the event of the Participant’s death before he has received all 10 or 15 annual payments (as the case may be), then such annual payments shall
be continued in the same amount to his designated Beneficiary or Beneficiaries until the aggregate number of annual payments made to such Participant and Beneficiary or Beneficiaries equals 10 or 15 annual payments (as the case may be). In the event
of the death of such Participant and all of his designated Beneficiaries before 10 or 15 annual payments (as the case may be) have been made, then the commuted value of the balance of such payments shall be paid, in a lump sum, to the
Participant’s Surviving Spouse or, if none, to the estate of the person upon whose death such amount becomes payable. 

  
 AIX-3 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX X 
 FIRST
BANK & TRUST COMPANY 
 AMENDED RETIREMENT PLAN 

1.         Predecessor Plan.  Effective January 1, 1988, First
Bank & Trust Company of Batesville adopted the terms and provisions of the Plan as a complete restatement of the First Bank & Trust Company Amended Retirement Plan (the “First Bank & Trust Plan”). Effective
December 31, 1987 (the “Merger Date”), the First Bank & Trust Plan was merged into the Plan. The First Bank & Trust Plan, as in effect prior to January 1, 1988, is the Predecessor Plan for purposes of this
Appendix. 
 2.         Normal Retirement Age.  In the case of any Participant
who was a participant in the First Bank & Trust Plan on December 31, 1987, Normal Retirement Age shall be age 65. 

3.         Predecessor Plan Benefit. 

(a)        Applicability.   The Predecessor Plan Benefit
provided herein shall apply only to those Participants who were participants in the First Bank & Trust Plan on December 31, 1987 and whose employment by First Bank & Trust Company of Batesville terminates on or after
January 1, 1988. 
 (b)        Amount.  A Participant’s
Predecessor Plan Benefit for the First Bank & Trust Plan shall be equal to his accrued monthly benefit under that plan as of December 31, 1987. 

4.         Actuarial Equivalent.     Anything in the Plan to the
contrary notwithstanding, if a Participant has a Predecessor Plan Benefit under this Appendix, then his accrued monthly benefit under the First Bank & Trust Plan as of December 31, 1987 shall be converted to alternate forms of payment
in accordance with the actuarial assumptions in effect as of December 31, 1987 in the First Bank & Trust Plan. 

5.         Alternative Forms of Benefit – Before August 1,
2015.    A Participant who was a participant in the First Bank & Trust Plan on December 31, 1987 may elect to receive his Predecessor Plan Benefit in the following form but only if his Benefit Commencement Date
is before August 1, 2015. 
 Life-5 Year Certain Option. 

Under the life-five year certain option, a Participant shall be entitled to a monthly benefit commencing as of his Benefit
Commencement Date, payable during his remaining lifetime; provided that if such Participant dies on or after his Benefit Commencement Date and before he has received 60 monthly payments, then monthly payments shall be continued in the same amount to
his designated Beneficiary or Beneficiaries until the aggregate number of such payments made to such Participant and such Beneficiary or Beneficiaries equals 60 monthly payments. 

  
 AX-1 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX XI 
 NEW
PALESTINE BANK EMPLOYEES’ PENSION PLAN 
 1.         Predecessor
Plan.  Effective December 31, 1989 (the “Merger Date”), The Fifth Third Bank of Central Indiana Employees’ Pension Plan (formerly known as the New Palestine Bank Employees’ Pension Plan) was merged into the
Plan. The Fifth Third Bank of Central Indiana Employees’ Pension Plan is the Predecessor Plan for purposes of this Appendix. 

2.         Predecessor Plan Benefit. 

(a)        Applicability.   The Predecessor Plan Benefit
provided herein shall apply only to those Participants who were participants in The Fifth Third Bank of Central Indiana Employees’ Pension Plan on the Merger Date and whose employment by The Fifth Third Bank of Central Indiana terminates after
the Merger Date. 
 (b)        Amount.   A Participant’s
Predecessor Plan Benefit for The Fifth Third Bank of Central Indiana Employees’ Pension Plan shall be equal to the monthly amount payable under a single life annuity payable in equal monthly installments over the life of the Participant
commencing at his Benefit Commencement Date which is the Actuarial Equivalent of his accrued monthly benefit (expressed as a monthly benefit payable during the Participant’s lifetime with 120 monthly payments guaranteed) under that plan as of
the Merger Date. 
 3.         Actuarial Assumptions.   The amount of any
alternative forms of payment under the Plan for any Participant with respect to whom this Appendix is applicable (referred to in 2(a) above) shall be based on the greater of: 

(a)        the Participant’s nonforfeitable Predecessor Plan Benefit and the
actuarial assumptions specified in the Predecessor Plan effective as of the Merger Date; and 

(b)        the Participant’s total nonforfeitable Accrued Benefit under the Plan
as of the date the alternative form is being determined and the actuarial assumptions specified in Section 2.2 of the Plan. 

4.         Change in Plan Year.   For Participants with respect to whom
this Appendix is applicable (referred to in 2(a) above), the Plan Year ending December 31, 1989 shall be treated as including the period through July 31, 1990 for purposes of determining Vesting Years under Section 2.39(a)(2) of the
Plan and a Break in Service under Section 2.9 of the Plan. 
 5.         Vesting at Age
65.  Anything in Section 5.2 of the Plan to the contrary notwithstanding, a Participant who was a participant in the Predecessor Plan on the date of adoption of this Appendix and who has 3 or more Vesting Years (determined as of
60 days after the later of such adoption date or the date such Participant is notified of the Normal Retirement Age under the Plan and its effect on vesting) shall have a nonforfeitable right to his Accrued Benefit upon his attainment of age 65 if
he is then in the service of an Employer or an Affiliate. 

  
 AXI-1 

 6.         Preserved Term Certain Options –
Before August 1, 2015.  Subject to an effective waiver of the Qualified Joint and Survivor Annuity in accordance with the Plan, a Participant who was a participant in the Predecessor Plan as of the Merger Date, may elect to
receive so much of his benefit under the Plan as does not exceed his Predecessor Plan Benefit under any of the preserved term certain options but only if his Benefit Commencement Date is before August 1, 2015. 

Under these options, a Participant shall be entitled to a monthly benefit commencing as of his Benefit Commencement Date,
payable during his remaining lifetime; provided that if such Participant dies on or after his Benefit Commencement Date and before a total of 60 or 180 (as selected by the Participant) monthly payments have been made, then the monthly payments shall
be continued in the same amount to his designated Beneficiary or Beneficiaries until the aggregate number of such payments made to such Participant and such Beneficiary or Beneficiaries equals the number of monthly payments (60 or 180) selected by
the Participant. In the event of the death of such Participant and all of his designated Beneficiaries before the number of monthly payments specified by such Participant have been made, then the commuted value of the balance of such payments shall
be paid, in a lump sum, to the Participant’s Surviving Spouse or, if none, to the estate of the person upon whose death such amount becomes payable. 

7.         Preserved Term Certain Options – After July 1,
2015.   For a Benefit Commencement Date of August 1, 2015 or later, the life and term certain annuity with a guarantee of monthly payments for a 60-month period as described in 6 above, shall not be available. The 180-month
term certain period shall be available in accordance with Section 7.3(c) of the Plan. 

  
 AXI-2 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX XII 

FINANCIAL INSTITUTIONS RETIREMENT FUND/CUMBERLAND 

1.         Predecessor Plan.   Employees with accrued
benefits under the Financial Institutions Retirement Fund with respect to the participation in said multiple-employer plan by The Cumberland Federal Bancorporation, Inc. or The Cumberland Federal Savings Bank (“The Cumberland Plan”), had
the choice of electing to have their accrued benefits transferred to the Plan in accordance with the terms of The Cumberland Plan. Upon such transfer, the Plan assumed the accrued benefit under The Cumberland Plan attributable to Employees who
elected a transfer and accepted the plan assets transferred from The Cumberland Plan. The Cumberland Plan, as in effect September 1, 1994, is the Predecessor Plan for purposes of this Appendix. 

2.         Predecessor Plan Benefit. 

(a)        Applicability.   The Predecessor Plan Benefit
provided herein shall apply only to those Participants who had their accrued benefit under The Cumberland Plan transferred to, and assumed by, this Plan. 

(b)        Amount.   A Participant’s Predecessor Plan
Benefit under this Appendix shall be equal to the monthly amount payable under a single life annuity payable in equal monthly installments over the life of the Participant commencing at his Benefit Commencement Date which is the Actuarial Equivalent
of his accrued benefit (expressed as a monthly benefit payable during the Participant’s lifetime with 120 monthly payments guaranteed) as of September 1, 1994 transferred by The Cumberland Plan; provided that said transferred accrued
benefit shall be enhanced by applying the benefit formula in effect under The Cumberland Plan as if it had been amended with respect to employees who remained in service on September 1, 1994, by increasing the 2% “annual accrual rate”
to 2.35% (which “annual accrual rate” times “High-5 Salary”, times “years and months of Benefit Service” produced the annual normal retirement benefit under The Cumberland Plan). 

3.         Actuarial Assumptions. 

(a)        General.   The amount of any alternative forms of
payment under the Plan for any Participant with respect to whom this Appendix is applicable (referred to in 2(a) above) (and the amount of any adjustment for benefit commencement after attainment of age 65) shall be based on the greater of: 

(i)         the Participant’s nonforfeitable Predecessor Plan Benefit and
the actuarial assumptions applicable for this purpose under The Cumberland Plan as of September 1, 1994; and 

(ii)        the Participant’s total nonforfeitable Accrued Benefit under the
Plan as of the date the alternative form is being determined and the actuarial assumptions specified in Section 2.2 of the Plan. 

  
 AXII-1 

 (b)        Early Retirement Reduction
Factors.    Notwithstanding anything to the contrary contained in the Plan, if a Participant’s benefit commences prior to his attainment of age 65, in determining the Participant’s benefit, his Predecessor Plan
Benefit under 2(b) above shall be reduced by 1/2 of 1% for each month of the first sixty (60) calendar months, plus 1/3 of 1% for each month of the next sixty (60) calendar months by which such Participant’s Benefit Commencement Date
precedes his Normal Retirement Date. 
 4.         Vesting Service and
Vesting at Age 65. 
 (a)        Crediting of Service.  As
provided in Section 2.39(a)(3) of the Plan, whole years of “Vesting Service” with which a Participant was credited as of September 1, 1994 under The Cumberland Plan (determined under the elapsed time method), shall be credited to
the Participant under this Plan. In addition, in determining whether the Participant is credited with a Vesting Year under Section 2.39(a)(2)), he shall be credited with 190 Hours of Service for each month (from January 1994 through August
1994) for which the Employee would have been credited with one Hour of Service had The Cumberland Federal Bancorporation, Inc. and The Cumberland Federal Savings Bank been Affiliates since January 1, 1994. 

(b)        Vesting at Age 65.   Anything in Section 5.2 of
the Plan to the contrary notwithstanding, a Participant with respect to whom this Appendix is applicable (referred to in 2(a) above) who has 3 or more Vesting Years (determined as of 60 days after the later of September 1, 1994 or the date such
Participant is notified of the Plan’s Normal Retirement Age under the Plan and its effect on vesting) shall have a nonforfeitable right to his Accrued Benefit upon his attainment of age 65 if he is then in the service of an Employer or an
Affiliate. 
 5.         Alternative Forms of Benefit. 

A Participant to whom this Appendix applies (referred to in 2(a) above) may elect to receive so much of his benefit under the
Plan as does not exceed his Predecessor Plan Benefit under the preserved joint life-ten year certain option. Under this option, a Participant shall be entitled to a monthly benefit commencing as of his Benefit Commencement Date, payable during his
remaining lifetime; provided that if such Participant dies on or after his Benefit Commencement Date, then monthly payments shall be continued in an amount equal to 100% of the monthly benefit payable to the Participant under this option to his
designated Beneficiary payable over such Beneficiary’s remaining lifetime; provided that if the Participant and such Beneficiary die before a total of 120 monthly payments have been made, then the present value of the unpaid installments,
discounted at the rate of 7% per annum, shall be paid in a lump sum to a Beneficiary designated by the Participant, or, if none, to the estate of the survivor of the Participant and the joint annuitant (presuming the Participant to be the
survivor if they die within 24 hours of each other). 

  
 AXII-2 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX XIII 
 THE
FIFTH THIRD BANK OF NORTHEASTERN OHIO 
 1.         Predecessor Plan. The Falls
Savings Bank, FSB Defined Benefit Pension Plan (the “Falls Plan”) merged into the Plan as of March 8, 1996 (the “Merger Date”). The Falls Plan, as in effect on the Merger Date, is the Predecessor Plan for purposes of this
Appendix. 
 2.         Predecessor Plan Benefit. 

(a)        Applicability.    The Predecessor Plan Benefit
provided herein shall apply only to those Participants who were participants in the Falls Plan on the Merger Date and whose employment with The Fifth Third Savings Bank of Northern Ohio, F.S.B. or The Fifth Third Bank of Northeastern Ohio terminates
after the Merger Date. 
 (b)        Amount.    A
Participant’s Predecessor Plan Benefit under this Appendix shall be equal to his accrued monthly benefit under the Falls Plan as of the Merger Date. 

3.         Actuarial Assumptions. 

(a)        General.   The amount of any alternative forms of
payment under the Plan for any Participant with respect to whom this Appendix is applicable (and the amount of any adjustment for benefit commencement after attainment of age 65) shall be determined based on the sum of: 

(i)         the Participant’s nonforfeitable Predecessor Plan Benefit and
the actuarial assumptions applicable for this purpose under the Falls Plan as of the Merger Date, and 

(ii)        the Participant’s Retirement Plan Benefit under the Plan as of the
date the alternative form is being determined and the actuarial assumptions specified in Section 2.2 of the Plan. 

(b)        Early Retirement Reduction Factors.   Notwithstanding
anything to the contrary contained in the Plan, if the benefit of any Participant with respect to whom this Appendix is applicable commences prior to his Normal Retirement Date, in determining the Participant’s benefit, his Predecessor Plan
Benefit under 2(b) above shall be the greater of (1) his Predecessor Plan Benefit reduced by 1/15 for each of the first five (5) years and 1/30 for each of the next five (5) years and reduced actuarially for each additional year
thereafter that the first day of the month on which his Predecessor Plan Benefit commences precedes his Normal Retirement Date, or (2) the Actuarial Equivalent of his Predecessor Plan Benefit if such benefit is distributed in a form other than
a nondecreasing life annuity payable for a period not less than the life of such Participant. 

  
 AXIII-1 

 4.         Vesting. 

(a)        Crediting of Service.   As provided in the Plan,
whole “Years of Service” with which a Participant was credited for vesting purposes as of December 31, 1994 under the Falls Plan, shall be credited to the Participant under this Plan. In addition, in determining whether the
Participant is credited with a Vesting Year in 1995, he shall be credited with Hours of Service for which the Employee would have been credited had The Fifth Third Savings Bank of Northern Ohio, F.S.B. and The Fifth Third Bank of Northeastern Ohio
been Affiliates since January 1, 1995. 
 (b)        Vesting in Predecessor
Plan Benefit.   Anything in Section 5.2 of the Plan to the contrary notwithstanding, a Participant with respect to whom this Appendix is applicable shall have a nonforfeitable right in his Predecessor Plan Benefit. 

(c)        Vesting in Retirement Plan Benefit.   Anything in
Section 5.2 of the Plan to the contrary notwithstanding, a Participant with respect to whom this Appendix is applicable and who has been credited with at least 3 “Years of Service” under the Predecessor Plan shall have a
nonforfeitable right in his Retirement Plan Benefit. 
 5.         Alternative Forms of
Benefit – Before August 1, 2015.    Notwithstanding any other provisions of the Plan, a Participant with respect to whom this Appendix is applicable may elect to receive his Predecessor Plan Benefit under the
preserved installment payment option described in this Section but only if his Benefit Commencement Date is before August 1, 2015. Under this option, a Participant shall be entitled to payments over a period certain in monthly, quarterly,
semi-annual, or annual installments. The period over which such payment is to be made shall not extend beyond the Participant’s life expectancy (or the life expectancy of the Participant and his Beneficiary). 

6.         Alternative Forms of Benefit – After July 1,
2015.  Notwithstanding any other provisions of the Plan, a Participant with respect to whom this Appendix is applicable may elect to receive his Predecessor Plan Benefit under the following preserved installment payment option
described in this Section if the Participant’s Benefit Commencement Date is August 1, 2015 or later. 
 Under this
option, a Participant may elect to receive level annual installment payments over a period of either 10 years or 15 years. In the event of the Participant’s death before he has received all 10 or 15 annual payments (as the case may be), then
such annual payments shall be continued in the same amount to his designated Beneficiary or Beneficiaries until the aggregate number of annual payments made to such Participant and Beneficiary or Beneficiaries equals 10 or 15 annual payments (as the
case may be). In the event of the death of such Participant and all of his designated Beneficiaries before 10 or 15 annual payments (as the case may be) have been made, then the commuted value of the balance of such payments shall be paid, in a lump
sum, to the Participant’s Surviving Spouse or, if none, to the estate of the person upon whose death such amount becomes payable. 

  
 AXIII-2 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX XIV 
 THE
OHIO COMPANY PENSION PLAN 
 1.         Adoption of Plan and Plan
Merger.  The Ohio Company Pension Plan merged into the Plan as of July 31, 1999 (the “Merger Date”). The Ohio Company Pension Plan, as in effect on the Merger Date, is the Predecessor Plan for purposes of this Appendix.

 2.         Ohio Company Employees.    For
purposes of this Appendix, “Ohio Company Employee” means an individual who, immediately prior to the effective time of the merger of The Ohio Company and Fifth Third Securities, Inc., was employed by The Ohio Company or any of its
subsidiaries and who became an Employee as of the effective time of such merger. “Ohio Company Employee” also means an individual who would have met the foregoing criteria except for the fact that he became an Employee prior to
June 12, 1998 but in connection with the merger of The Ohio Company and Fifth Third Securities, Inc. 

3.         Vesting.    Effective as of June 12,
1998, an Ohio Company Employee shall be credited with Vesting Years under Section 2.39(a)(3) of this Plan for the “Years of Service” with which an Ohio Company Employee was credited for purposes of determining vesting under The Ohio
Company Pension Plan as of December 31, 1997. In addition, for purposes of determining whether a Participant is credited with a Vesting Year under Section 2.39(a)(2), he shall be credited with Hours of Service for the “Hours of
Service” with which he was credited under The Ohio Company Pension Plan from January 1, 1998 through the effective time of the merger of The Ohio Company and Fifth Third Securities, Inc. 

The service so credited shall be taken into account for vesting purposes and for purposes of determining whether a Participant
is a Grandfathered Employee under Section 3.3. 
 4.         Investment
Executives’ Commissions as Eligible Earnings.   Notwithstanding any other provision of the Plan, an Ohio Company Employee who, immediately prior to the effective time of the merger of The Ohio Company and Fifth Third
Securities, Inc., was employed by The Ohio Company or any of its subsidiaries as an “Investment Executive” (as determined by the Administrator in its sole and absolute discretion) and who became an Employee as of the effective time of such
merger, shall have his commissions paid by an Employer after the Adoption Date counted as Earnings under the Plan (subject to the Earnings Limit). 

5.         Prior-July 1, 1998
Earnings.     Any provision of the Plan to the contrary notwithstanding, any amounts paid to an Ohio Company Employee prior to July 1, 1998 shall not be considered Earnings under the Plan. 

6.         Predecessor Plan Benefit. 

(a)        Applicability.   The Predecessor Plan Benefit
provided herein shall apply to all individuals who were “Participants” (as defined in the Predecessor Plan) with a vested accrued benefit as of the Merger Date under the Predecessor Plan. Any such “Participant” shall

  
 AXIV-1 

 
become a Participant in this Plan on the Merger Date if not already a Participant. The Predecessor Plan Benefit provided herein also shall apply to the determination of any Preretirement Survivor
Annuity available under Article 8 of the Plan with respect to the benefit of any such Participant and with respect to any “Spouse” (as defined in the Predecessor Plan) entitled to a “Surviving Spouse Pension” (as defined in the
Predecessor Plan) on account of the death of a “Participant” (as defined in the Predecessor Plan) prior to the Merger Date. 

(b)        Amount.   A Participant’s Predecessor Plan
Benefit for the Ohio Company Pension Plan shall be equal to the monthly amount payable under a single life annuity payable in equal monthly installments over the life of the Participant commencing at his Benefit Commencement Date which is the
Actuarial Equivalent of his accrued monthly benefit (expressed as a monthly benefit payable during the Participant’s lifetime with 120 monthly payments guaranteed) under that plan as of the Merger Date. 

(c)        Vesting.   Notwithstanding Section 5.2 of the
Plan, a Participant shall have a nonforfeitable right to his Predecessor Plan Benefit provided herein. 

(d)        Benefits in Pay Status.   The amount and form of any
distribution being paid under the Predecessor Plan by reason of the occurrence of any event prior to the Merger Date shall continue to be subject to the provisions of the Predecessor Plan immediately prior to the Merger Date. 

7.         Early Payment Reduction Factors. 

(a)        Reduction.    Notwithstanding anything to the
contrary contained in the Plan, if a Participant’s benefit commences prior to his Normal Retirement Date in a life annuity form, in determining the Participant’s benefit, his Predecessor Plan Benefit shall be reduced as follows: 

(i)         If the Participant’s Benefit Commencement Date is on or after
his “Ohio Company Early Retirement Date,” as defined below, his Predecessor Plan Benefit shall be reduced by 5/9ths of 1% for each month of the first sixty (60) calendar months, plus 5/18ths of 1% for each month of the next sixty
(60) calendar months by which such Participant’s Benefit Commencement Date precedes his Normal Retirement Date. 

(ii)        If the Participant’s Benefit Commencement Date is before his
“Ohio Company Early Retirement Date,” as defined below, his Predecessor Plan Benefit shall be reduced in accordance with the actuarial assumptions set forth in Section 2.2 of the Plan for each month by which his Benefit Commencement
Date precedes his Normal Retirement Date. 
 If a Participant’s Predecessor Plan Benefit is payable in a single sum
distribution prior to Normal Retirement Date, his Predecessor Plan Benefit shall be reduced in accordance with the actuarial assumptions set forth in paragraph 8(a) below. 

(b)        Ohio Company Early Retirement Date.   For purposes
of this Appendix, “Ohio Company Early Retirement Date” means the first day of the month coinciding with or next following a Participant’s attainment of age 55 and completion of 10 Vesting Years. 

  
 AXIV-2 

 8.         Actuarial
Assumptions. 
 (a)        Lump Sum.   Notwithstanding
any other provisions of the Plan, for Benefit Commencement Dates (or other date as of which benefits under the Plan are to be paid) of January 1, 2008 or later, the lump sum actuarial equivalent Predecessor Plan Benefit with respect to any
Participant (or other payee) to whom this Appendix is applicable, shall be determined using the actuarial assumptions specified in Section 2.2(b)(2) of the Plan. 

(b)        Other Alternative Forms.   The amount of any
alternative forms of payment under the Plan other than a lump sum distribution for any Participant with respect to whom this Appendix is applicable shall be based on the greater of: 

(i)         the Participant’s nonforfeitable Predecessor Plan Benefit and
the actuarial assumptions applicable for this purpose under the Predecessor Plan as of the Merger Date; and 

(ii)        the Participant’s total nonforfeitable Accrued Benefit under the
Plan as of the date the alternative form is being determined and the actuarial assumptions specified in Section 2.2 of the Plan. 

9.         Alternative Forms of Benefit. 

(a)        Immediate Commencement of Benefits.    The
Benefit Commencement Dates otherwise available under the Plan shall also be available with respect to the Predecessor Plan Benefit. A Participant who terminated service prior to the Merger Date and who, under the terms of the Predecessor Plan, was
not yet eligible to commence benefit payments, may elect to commence the payment of his Predecessor Plan Benefit as of a Benefit Commencement Date under Section 6.4(b) of the Plan falling after the Merger Date. This shall include the right to
take a lump sum distribution as provided in (b) below, subject to the effective waiver of the Qualified Joint and Survivor Annuity in accordance with the Plan, determined using the actuarial assumptions specified in paragraph 8(a) above.
Similarly, the Preretirement Survivor Annuity commencement dates available under Section 8.1(d) of the Plan (falling after the Merger Date) shall be available to a “Spouse” (as defined in the Predecessor Plan) entitled to the
Preretirement Survivor Annuity on account of the death of a “Participant” (as defined in the Predecessor Plan) prior to the Merger Date. This shall include the right to take a lump sum distribution as provided in (b) below, subject to
the effective waiver of the Preretirement Survivor Annuity in accordance with the Plan, determined using the actuarial assumptions specified in paragraph 8(a) above. 

(b)        Lump Sum.    Subject to an effective waiver of
the Qualified Joint and Survivor Annuity in accordance with the Plan, a Participant may elect to receive so much of his benefit under the Plan as does not exceed his Predecessor Plan Benefit as a single sum distribution determined using the
actuarial assumptions specified in paragraph 8(a) above. In the event a Participant has a benefit under the Plan consisting in part of a Predecessor Plan Benefit and in part of a Retirement Plan Benefit under Section 4.2(b) of the Plan, and the
Participant elects the lump sum payment option, his lump sum benefit shall consist of: 

(i)         his Predecessor Plan Benefit converted to a lump sum using the
actuarial assumptions specified in paragraph 8(a) above, plus 
 (ii)        his
Retirement Plan Benefit under Section 4.2(b) of the Plan converted to a lump sum using the actuarial assumptions otherwise specified in the Plan for this purpose. 

  
 AXIV-3 

 Similarly, subject to the effective waiver of the Preretirement Survivor Annuity
in accordance with the Plan, a Surviving Spouse may elect to receive so much of the Preretirement Survivor Annuity as is attributable to the Predecessor Plan Benefit as a lump sum distribution determined using the actuarial assumptions specified in
paragraph 8(a) above and any remaining part of the Preretirement Survivor Annuity shall be converted to a lump sum using the actuarial assumptions otherwise specified in the Plan for this purpose. 

(c)        Preserved Fifteen Year Certain Option. 

(i)    Subject to the effective waiver of the Qualified Joint and Survivor Annuity in accordance with the
terms of the Plan, a Participant may elect to receive so much of his benefit under the Plan as does not exceed his Predecessor Plan Benefit under the preserved fifteen year certain option. Under this option, a Participant shall be entitled to a
monthly benefit commencing as of his Benefit Commencement Date, payable during his remaining lifetime; provided that if such Participant dies after his Benefit Commencement Date but before he receives 180 monthly payments, then monthly payments
shall be continued in an amount equal to 100% of the monthly benefit payable to the Participant under this option to his designated Beneficiary or Beneficiaries until the aggregate number of such payments made to such Participant and such
Beneficiary or Beneficiaries equals 180. 
 (ii)    In the event of the death of such Participant and
all of his designated Beneficiaries before 180 monthly payments have been made, then the commuted value of the balance of such payments shall be paid, in a lump sum, to the Participant’s Surviving Spouse or, if none, to the estate of the person
upon whose death such amount becomes payable. 

  
 AXIV-4 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX XV 
 THE
AMENDED AND RESTATED EMPLOYEES’ PENSION PLAN OF 
 CITIZENS FEDERAL BANK, F.S.B. AND RELATED COMPANIES 

1.         Adoption of Plan.   Effective as of
June 26, 1998 (the. “CitFed Closing Date”), Citizens Federal Bank, F.S.B., CitFed Mortgage Corporation of America and CF Property Management, Inc. became Employers under the Plan. 

2.         Plan Merger.   The Amended and Restated
Employees’ Pension Plan of Citizens Federal Bank, F.S.B. and Related Companies (the “CitFed Pension Plan”) merged into the Plan as of July 31, 2001 (the “Plan Merger Date”). The CitFed Pension Plan, as in effect on the
Plan Merger Date, is the Predecessor Plan for purposes of this Appendix. 

3.         CitFed Employees.  For purposes hereof, “CitFed
Employee” means an individual who, immediately prior to the CitFed Closing Date, was employed by CitFed Bancorp, Inc. or any of its subsidiaries and who became an Employee as of the CitFed Closing Date. “CitFed Employee” also means an
individual who would have met the foregoing criteria except for the fact that he became an Employee prior to the CitFed Closing Date but in connection with the acquisition of CitFed Bancorp, Inc. and its subsidiaries by Fifth Third Bancorp. 

4.         Vesting.   Effective as of the CitFed Closing
Date, a CitFed Employee shall be credited with Vesting Years under Section 2.39(a)(3) of this Plan for the “Years of Service” with which a CitFed Employee was credited for purposes of determining vesting under the CitFed Pension Plan
as of August 31, 1997. In addition, for purposes of determining whether a Participant is credited with one or two Vesting Years under Section 2.39(a)(2), he shall be credited with Hours of Service for the “Hours of Service” with
which he was credited under the CitFed Pension Plan from September 1, 1997 through the CitFed Closing Date. To appropriately reflect that the CitFed Pension Plan credited a “Year of Service” for vesting purposes generally where a
participant was credited with at least 1,000 “Hours of Service” in a September 1 through August 31 plan year and that this Plan uses a calendar Plan Year, a CitFed Employee who has credit for at least 1,000 Hours of Service in
both the period September 1, 1997 through August 31, 1998 and the period January 1, 1998 through December 31, 1998, shall be credited with two Vesting Years. 

The service so credited shall be taken into account for vesting purposes and for purposes of determining whether a Participant
is a Grandfathered Employee under Section 3.3. 

5.         Predecessor Plan Benefit. 

(a)        Applicability.   The Predecessor Plan Benefit
provided herein shall apply to all individuals who were “Participants” or “Former Participants” (as such terms are defined in the Predecessor Plan) with a vested accrued benefit as of the Plan Merger Date under the Predecessor
Plan. Because such individuals will have a Predecessor Plan Benefit upon the plan merger, any such individual shall be considered a Participant in this Plan on the Plan Merger 

  
 AXV-1 

 
Date if not already a Participant. The designation of any such individual as a Participant shall not result in such individual being entitled to ongoing accruals under this Plan. The Predecessor
Plan Benefit provided herein also shall apply to the determination of any Preretirement Survivor Annuity available under Article 8 of the Plan with respect to the benefit of any such Participant and with respect to any spouse entitled to a
“Pre-Retirement Survivor Annuity” (as defined in the Predecessor Plan) on account of the death of a “Participant” or “Former Participant” (as such terms are defined in the Predecessor Plan) prior to the Plan Merger
Date. 
 (b)        Amount.   A Participant’s
Predecessor Plan Benefit for the CitFed Pension Plan shall be equal to the monthly amount payable under a single life annuity payable in equal monthly installments over the life of the Participant commencing at his Benefit Commencement Date which is
the Actuarial Equivalent of his Regular CitFed Accrued Benefit (expressed as a monthly benefit payable during the Participant’s lifetime) under that plan as of the Plan Merger Date. 

(c)        Vesting.   Notwithstanding Section 5.2 of the
Plan, a Participant shall have a nonforfeitable right to his Predecessor Plan Benefit and CitFed Cash Balance Account provided herein. 

(d)        Definitions.     As used in this Appendix,
the following terms, when capitalized, shall have the following meaning: 

(i)       “Regular CitFed Accrued Benefit” means a Participant’s accrued
monthly benefit under the CitFed Pension Plan as of the Plan Merger Date, but excluding in all events that part of such benefit attributable to the Participant’s CitFed Cash Balance Account; 

(ii)       “CitFed Cash Balance Account” means the Participant’s “Cash
Balance Account” under the CitFed Pension Plan as of the Plan Merger Date as further defined and adjusted under paragraph 8 below. 

6.         Early Payment Reduction Factors. 

(a)        Reduction for Life Annuity
Forms.     Notwithstanding anything to the contrary contained in the Plan, if a Participant’s benefit commences prior to his Normal Retirement Date in a life annuity form, in determining the Participant’s
benefit, his Predecessor Plan Benefit shall be reduced by the early payment reduction factors applicable for this purpose under the Predecessor Plan as of the Plan Merger Date. 

(b)        Reduction for Lump Sum Form.    If the
Participant’s Predecessor Plan Benefit is payable in a single sum distribution prior to his Normal Retirement Date, such Predecessor Plan Benefit shall be reduced in accordance with the actuarial assumptions set forth in paragraph 7(a) below.

 7.         Actuarial Assumptions. 

(a)        Lump Sum.   Notwithstanding any other provisions of
the Plan, for Benefit Commencement Dates (or other date as of which benefits under the Plan are to be paid) of January 1, 2008 or later, the lump sum actuarial equivalent of the Predecessor Plan Benefit with respect to any Participant (or other
payee) to whom this Appendix is applicable, shall be determined using the following actuarial assumptions: 

(i)       Mortality.    The applicable mortality table
described in Section 2.2(b)(2)(A) of the Plan. 

  
 AXV-2 

(ii)       Interest.    The “Applicable Interest Rate”
(as defined in Section 2.2(b)(2)(B) of the Plan) determined as of the second calendar month preceding the Plan Year which contains the Benefit Commencement Date (or other date as of which benefits under the Plan are to commence). 

(b)        Other Alternative Forms.  The amount of any alternative
forms of payment under the Plan (excluding amounts attributable to a CitFed Cash Balance Account) other than a lump sum distribution for any Participant with respect to whom this Appendix is applicable shall be based on the greater of: 

(i)        the Participant’s Predecessor Plan Benefit and the actuarial
assumptions applicable for this purpose under the Predecessor Plan as of the Plan Merger Date; and 

(ii)       the Participant’s total nonforfeitable Accrued Benefit (excluding amounts
attributable to a CitFed Cash Balance Account) under the Plan as of the date the alternative form is being determined and the actuarial assumptions specified in Section 2.2 of the Plan. 

8.         CitFed Cash Balance Account. 

(a)        Applicability.   The CitFed Cash Balance Account
provided herein shall apply to all individuals who were “Cash Balance Participants” (as defined in the Predecessor Plan) with a “Cash Balance Account” under the CitFed Pension Plan as of the Plan Merger Date under the Predecessor
Plan. Because such individuals will have a CitFed Cash Balance Account upon the plan merger, any such Cash Balance Participant shall be considered a Participant in this Plan on the Plan Merger Date if not already a Participant. The designation of
any such individual as a Participant shall not result in such individual being entitled to ongoing accruals under this Plan. The benefits provided by the CitFed Cash Balance Account are in addition to the benefits otherwise determined under the Plan
(including this Appendix) and will be paid in addition to the benefits otherwise available under the Plan (including this Appendix). 

(b)        Assumption of Cash Balance Account.   A CitFed Cash
Balance Account shall be maintained for each Participant to whom this paragraph applies. The CitFed Cash Balance Account is a hypothetical account used to determine the amount of retirement benefits payable under this paragraph. The Participant
shall have no actual individual account, and shall have no claim to any particular assets of the Plan. The balance of a Participant’s CitFed Cash Balance Account (if any) on the Plan Merger Date shall be equal to his Cash Balance Account under
the CitFed Pension Plan as of such date. 

  
 AXV-3 

 (c)        Interest Credits. 

(i)        For the period beginning August 1, 2001 and ending August 31,
2001, interest shall be credited to a Participant’s CitFed Cash Balance Account as of August 31, 2001. The interest credit shall be equal to 0.48% (Applicable Interest Rate (as defined in paragraph 7(a)(ii) of Appendix XIX of the Old Plan)
for November, 2000 multiplied by 1/12) of the Participant’s CitFed Cash Balance Account as of August 1, 2001. 

(ii)       For the period beginning September 1, 2001 and ending December 31,
2001, interest shall be credited to a Participant’s CitFed Cash Balance Account as of December 31, 2001. The interest credit shall be equal to 4/12ths of the Applicable Interest Rate (as defined in paragraph 7(a)(ii) of Appendix XIX of the
Old Plan) for either July, 2001 or November, 2000 (whichever rate is lower) as a percentage of the balance of the Participant’s CitFed Cash Balance Account as of September 1, 2001. 

(iii)       For the period beginning January 1, 2002 and ending July 31, 2002,
interest shall be credited to a Participant’s CitFed Cash Balance Account as of July 31, 2002. The interest credit shall be equal to 7/12ths of the Applicable Interest Rate (as defined in paragraph 7(a)(ii) of Appendix XIX of the Old Plan)
for either July, 2001 or November, 2001 (whichever rate is lower) as a percentage of the balance of the Participant’s CitFed Cash Balance Account as of January 1, 2002. 

(iv)       For the period beginning August 1, 2002 and ending December 31, 2002,
interest shall be credited to a Participant’s CitFed Cash Balance Account as of December 31, 2002. The interest credit shall be equal to 5/12ths of the Applicable Interest Rate (as defined in paragraph 7(a)(ii) of Appendix XIX of the Old
Plan) for November, 2001 as a percentage of the balance of the Participant’s CitFed Cash Balance Account as of August 1, 2002. 

(v)        For Plan Years beginning on or after January 1, 2003, interest shall
be credited to a Participant’s CitFed Cash Balance Account as of the end of each Plan Year. The interest credit shall equal the Applicable Interest Rate (as defined in paragraph 7(a)(ii) of Appendix XIX of the Old Plan) determined as of the
second calendar month preceding the Plan Year for which the interest is being credited, as a percentage of the balance of the Participant’s CitFed Cash Balance Account as of the beginning of the Plan Year. 

(vi)       Interest shall be credited until the Participant’s (or Surviving
Spouse’s) commencement of benefits attributable to his CitFed Cash Balance Account. For the Plan Year (or other period described above) in which the Participant (or Surviving Spouse) commences such distribution of benefits, interest credits
shall be allocated to his CitFed Cash Balance Account on a pro rata basis. 

(d)        Cash Balance Actuarial Equivalent.  “Cash Balance
Actuarial Equivalent” is an alternative benefit or payment which has a one-sum value equivalent to the one-sum value of the benefit or payment which it replaces, computed on the basis of the actuarial assumptions set forth in paragraph 7 above.

  
 AXV-4 

 (e)        Accrued
Benefit.    Subject to the limits of section 415 of the Code, a Participant’s accrued benefit with respect to his CitFed Cash Balance Account, at any particular time, shall be a monthly benefit, commencing at Normal
Retirement Date and payable as a single life annuity, which is the actuarial equivalent of the Participant’s CitFed Cash Balance Account projected to his Normal Retirement Date using the Applicable Interest Rate and mortality table specified in
paragraph 7(a) of Appendix XIX of the Old Plan. 
 (f)        Retirement
Benefits. 
 (i)        Normal Retirement Benefit.   A
Participant who retires on or after his Normal Retirement Date shall be entitled to his accrued benefit attributable to his CitFed Cash Balance Account, as defined in (e) above commencing as of the first day of the month following the month in
which the Participant retires. The benefit shall be an amount, payable monthly for the life of the Participant that is equal to the Cash Balance Actuarial Equivalent of the balance of the Participant’s CitFed Cash Balance Account as of the end
of the month before the annuity payments begin. 
 (ii)       Termination of
Employment.        If a Participant terminates employment before he has attained his Normal Retirement Age, he may elect to commence his retirement benefit as of the first day of any month after the month
in which the Participant terminates employment, but in no event later than the date provided in Section 7.4(c) of the Plan. The amount of the retirement benefit shall be an amount, payable monthly for the life of the Participant, that is equal
to the Cash Balance Actuarial Equivalent of the Participant’s accrued benefit attributable to his CitFed Cash Balance Account as defined in (e) above at that time. In no event will the retirement benefit be less than the Cash Balance
Actuarial Equivalent of the Participant’s CitFed Cash Balance Account as of the end of the month before the annuity payments begin. 

(g)        Form of Benefits. 

(i)        Benefits attributable to the CitFed Cash Balance Account shall be paid in
the form as provided in Sections 7.2 and 7.3 of the Plan and paragraph 9 of this Appendix. The form of benefit shall be the Cash Balance Actuarial Equivalent of the accrued benefit attributable to his CitFed Cash Balance Account as defined in
(e) above. 
 (ii)       If a Participant elects to receive his benefit in the form
of one lump sum payment in cash in lieu of an annuity pursuant to Section 7.3(d) of the Plan, subject to the spousal consent requirements of Section 7.2(b) of the Plan, the amount of the lump sum benefit shall be determined by converting
the Participant’s accrued benefit attributable to his CitFed Cash Balance Account as defined in (e) above to a Cash Balance Actuarial Equivalent single sum. In no event shall the lump sum payment be less than the Participant’s CitFed
Cash Balance Account as of the last day of the month preceding the payment. In no event, however, shall the lump sum benefit exceed the present value of the maximum benefit that is payable under section 415 of the Code, where the present value is
calculated using the Cash Balance Actuarial Equivalent. 

  
 AXV-5 

 (h)        Cash Balance Death
Benefit. 
 (i)        General.   If a Participant dies
at any age before commencement of a distribution of the Participant’s benefit attributable to his CitFed Cash Balance Account, then the lump sum benefit that would have been payable under (g) above to the Participant had the Participant
separated from service on the date of his death shall be paid to the Participant’s designated Beneficiary as soon as is practicable. Notwithstanding the foregoing, if the Cash Balance Preretirement Survivor Annuity is otherwise applicable
(under (ii) below), the Participant’s benefit attributable to his CitFed Cash Balance Account shall be payable to the Participant’s Surviving Spouse in such form unless such form is waived pursuant to (vi) below. 

(ii)       Cash Balance Preretirement Survivor Annuity.   If a
Participant dies before the commencement of benefit payments attributable to his CitFed Cash Balance Account, if he has a Surviving Spouse, and if he has not waived the Cash Balance Preretirement Survivor Annuity under (vi) below, then his
Surviving Spouse shall be entitled to the Cash Balance Preretirement Survivor Annuity, provided that the Participant and such Surviving Spouse were married throughout the 1-year period ending on the date of the Participant’s death or, if such
Surviving Spouse is a former spouse treated as a Surviving Spouse pursuant to a qualified domestic relations order as described in section 414(p) of the Code, that the Participant and such Surviving Spouse were married for at least 1 year. 

(iii)       Definition of Cash Balance Preretirement Survivor
Annuity.   The Cash Balance Preretirement Survivor Annuity is a survivor annuity for the life of a Participant’s Surviving Spouse which is equal to the Cash Balance Actuarial Equivalent of the Participant’s CitFed Cash
Balance Account, determined as of the date such annuity commences. 
 (iv)       Cash
Balance Preretirement Survivor Annuity Commencement Date. The Cash Balance Preretirement Survivor Annuity shall commence as of the later of - - 

(a)        the first day of the month coinciding with or next following the
Participant’s date of death; 
 (b)        the first day of any month (not
later than the December 31st of the calendar year in which the Participant would have attained age 70-1/2) elected by such Surviving Spouse. 

(v)        Cash-Out Distributions.   Any other provisions of
the Plan to the contrary notwithstanding, the lump sum Cash Balance Actuarial Equivalent of the Cash Balance Preretirement Survivor Annuity shall be distributed to the Surviving Spouse, provided that the Surviving Spouse elects in writing to receive
the lump sum distribution, such election acknowledges its effect, and the election is witnessed by a Plan representative or a notary public. 

(vi)       Waiver of Cash Balance Preretirement Survivor Annuity. 

(a)        General.    A Participant may waive coverage of
the Cash Balance Preretirement Survivor Annuity at any time during his election period under (c) below. Such a waiver must be in writing and must specify the specific Beneficiary or Beneficiaries, if any, to whom any death benefits under the
Plan will be available. 

  
 AXV-6 

(b)        Revocation.   Any waiver under (a) above may be
revoked at any time during the Participant’s election period under (c) below. There shall be no limitation on the number of such waivers and revocations permitted during such election period. 

(c)        Election Period.    For purposes of
(a) and (b) above, the election period shall be the period 

(A)        beginning on the earlier of 

  (i)        the first day of the Plan Year in which the Participant
attains age 35, or 
   (ii)        the date of the Participant’s
separation from service; provided, however, if the Participant returns to service, then any election made prior to the first day of the Plan Year in which he attains age 35 shall be voided; and 

(B)        ending on the Participant’s date of death. 

(d)        Written Explanation. 

(A)        The Administrator shall provide to each Participant, within the Applicable
Period (defined below) and consistent with such regulations as the Secretary of the Treasury may prescribe, a written explanation of: 

  (i)        the terms and conditions of the Cash Balance Preretirement
Survivor Annuity; 
   (ii)        the Participant’s right to make,
and the effect of, an election under (a) above to waive the coverage of the Cash Balance Preretirement Survivor Annuity; 

  (iii)        the rights of the Participant’s spouse under (e) below;

   (iv)        the right to make, and the effect of, a revocation of a
waiver under (b) above; and 
   (v)        the eligibility
conditions, material features and relative values of any optional forms of benefit under the Plan. 

(B)        “Applicable Period” means, with respect to a Participant,
whichever of the following periods ends last: 
   (i)        the period
beginning with the first day of the Plan Year in which the Participant attains age 32 and ending with the close of the Plan Year preceding the Plan Year in which the Participant attains age 35; or 

  (ii)        the period beginning one year prior to, and ending one year
after, the date the individual becomes a Participant. 

  
 AXV-7 

 In the case of a Participant who separates from service before attaining age 35, the
“Applicable Period” means in all events the period beginning one year before the separation from service and ending one year after such separation; provided that if such a Participant returns to service, the provisions of (i) and
(ii) above shall again apply. 
 (e)        Spousal
Consent.        A waiver under (a) above shall not be effective with respect to a spouse of a Participant unless: 

(A)        such spouse consents in writing to such election, and such spouse’s
consent: 
   (i)        acknowledges the effect of such election, 

  (ii)        acknowledges the specific Beneficiary or Beneficiaries, if
any, to whom any death benefits under the Plan will be payable which may not be changed without spousal consent (or the consent of the spouse expressly permits designations by the Participant without any requirement of further consent by the
spouse), and 
   (iii)        is witnessed by a Plan representative or a
notary public; or 
 (B)        it is established to the satisfaction of a Plan
representative that the consent required under (A) above may not be obtained because there is no spouse, because the spouse cannot be located, or because of such other circumstances as may be provided in regulations of the Internal Revenue
Service. 
 General consents referred to in the parenthetical of (A)(ii) above must acknowledge that the spouse has the right to limit
consent to a specific Beneficiary or Beneficiaries and that the spouse voluntarily elects to relinquish such right. 

9.        Preserved Term Certain Options – Before August 1,
2015.    Subject to the effective waiver of the Qualified Joint and Survivor Annuity in accordance with the terms of the Plan, a Participant may elect to receive so much of his benefit under the Plan as does not exceed his
Predecessor Plan Benefit under any of the preserved term certain options but only if his Benefit Commencement Date is before August 1, 2015. Under these options, a Participant shall be entitled to a life and term certain annuity with a
guarantee of monthly payments for a 60, 120, 180 or 240 month period, as the Participant may elect. The term certain period over which such payment is to be made shall not extend beyond the Participant’s life expectancy (or the life expectancy
of the Participant and his Beneficiary). 
 10.      Preserved Term Certain Options –
After July 1, 2015.      For Benefit Commencement Dates of August 1, 2015 and later, the life and term certain annuity with a guarantee of monthly payments for a 60 or 240 month period, as described in 9
above, shall not be available. The other term certain periods shall be available in accordance with Section 7.3(b) and (c) of the Plan. 

  
 AXV-8 

 11.      Benefits in Pay
Status.  The amount and form of any distribution being paid under the Predecessor Plan by reason of the occurrence of any event prior to the Plan Merger Date shall continue to be subject to the provisions of the Predecessor Plan
immediately prior to the Plan Merger Date. 

  
 AXV-9 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX XVI 
 CNB
BANCSHARES, INC. EMPLOYEES’ PENSION PLAN 
 1.         Plan
Merger/Predecessor Plan.   The CNB Bancshares, Inc. Employees’ Pension Plan (the “CNB Pension Plan”) merged into the Plan as of December 31, 2001 (the “Plan Merger Date”). The provisions below are
effective from and after the Plan Merger Date. The CNB Pension Plan, as in effect on the Plan Merger Date, is the Predecessor Plan for purposes of this Appendix. 

2.         Predecessor Plan Benefit. 

(a)        Applicability.   The Predecessor Plan Benefit
provided herein shall apply to all individuals who had a vested accrued benefit under the Predecessor Plan as of the Plan Merger Date. Because such individuals will have a Predecessor Plan Benefit upon the plan merger, any such individual shall be
considered a Participant in this Plan on the Plan Merger Date notwithstanding any other provision of the Plan. The designation of any such individual as a Participant shall not result in such individual being entitled to ongoing accruals under this
Plan. The Predecessor Plan Benefit provided herein also shall apply to the determination of any Preretirement Survivor Annuity available under Article 8 of the Plan with respect to the benefit of any such Participant and with respect to any spouse
entitled to a pre-retirement survivor annuity (as determined under Section 7.2 of the Predecessor Plan) on account of the death of a “participant,” “inactive participant” or “severed participant” (as defined in the
Predecessor Plan) prior to the Plan Merger Date. 

(b)        Amount.   A Participant’s Predecessor Plan
Benefit under this Appendix shall be an equal monthly amount payable under a single life annuity over the life of the Participant commencing at his Benefit Commencement Date and which is equal to the Actuarial Equivalent of his accrued benefit under
the Predecessor Plan, expressed as an annual amount (commencing at the Participant’s Normal Retirement Date) payable in monthly installments under a straight life annuity for an unmarried Participant, or under a joint and one-half survivor
annuity for a married Participant but actuarially adjusted (using the actuarial assumptions in Paragraph 5(a)(i) below) to reflect the number of full or partial years by which the difference in the ages of the Participant and his Surviving Spouse
exceeds five. For purposes of this paragraph, the determination of whether a Participant has a Surviving Spouse is made as of his Benefit Commencement Date. 

(c)        Vesting.  Notwithstanding Section 5.2 of the Plan, a
Participant shall have a nonforfeitable right to his Predecessor Plan Benefit. 

3.         Normal Retirement Age.   Notwithstanding
Section 2.23 of the Plan, “Normal Retirement Age” shall be age 65 for Participants who became participants in the Predecessor Plan before the first day of the Predecessor Plan’s plan year beginning after December 31, 1987.
For all other Participants with respect to whom this Appendix is applicable, it shall be the later of age 65 or the first day of the Plan Year which includes the fifth anniversary of the date the Participant commenced participation in the
Predecessor Plan. 

  
 AXVI-1 

 4.         Benefits at
Termination of Employment.     Under the Predecessor Plan, a participant (other than a severed participant) who terminated service prior to Early Retirement Age was not entitled to commence his distribution until
attaining his Early Retirement Age. Upon the plan merger, a Participant with a Predecessor Plan Benefit may elect to commence his benefit prior to attainment of Early Retirement Age under Section 6.4; provided, however, in no event may such a
Participant have a Benefit Commencement Date under Section 6.4(b) of the Plan before July 1, 2002. 

5.         Payment Reduction Factors.  Notwithstanding Sections
6.2 or 6.4 of the Plan, if a Participant’s benefit attributable to a Predecessor Plan Benefit commences prior to his Normal Retirement Date, his benefit (determined as of his termination from employment) shall be reduced in accordance with
(a) through (c) below. 
 (a)        Reduction for Life Annuity
Forms.    If a benefit commences in a life annuity form under Article 7 of the Plan, the benefit shall be reduced for early commencement as follows. 

(i)        If the Participant has not reached his Early Retirement Age, his benefit
shall be reduced by using: 
 (A)        the UP Mortality Table projected to 1984,
adjusted for 50% female content; and 
 (B)        a 6% annual effective interest
rate. 
 (ii)       If the Participant has reached his Early Retirement Age, his benefit
shall be reduced by 5/12% for each month by which the Participant’s Benefit Commencement Date precedes his Normal Retirement Date. 

(b)        Reduction for Lump Sum Form.   If a
Participant’s benefit is payable in a lump sum under Section 7.3(d) of the Plan, his benefit shall be reduced in accordance with the actuarial assumptions in Paragraph 6(a) below. 

(c)        Reduction for Sharedata Benefits.   In addition to
any reduction under (a) and (b) above, a Participant’s benefit shall be reduced by the accrued benefit (expressed as a monthly annuity payable for life commencing the first day of the month following the Participant’s Normal
Retirement Date) to which a Participant is entitled under The Pension Plan for Employees of National Sharedata Corporation as of December 1, 1982. 

6.         Actuarial Assumptions. 

(a)        Lump Sum.   Notwithstanding anything to the contrary
contained in the Plan, for Benefit Commencement Dates (or other date as of which benefits under the Plan are to be paid) of January 1, 2008 or later, the lump sum actuarial equivalent of the Predecessor Plan Benefit under this Appendix shall be
determined using the following actuarial assumptions: 

(i)        Mortality.    The applicable mortality table
described in Section 2.2(b)(2)(A) of the Plan. 

  
 AXVI-2 

(ii)        Interest.    The “Applicable Interest
Rate” (as defined in Section 2.2(b)(2)(B) of the Plan) determined as of the second calendar month preceding the Plan Year which contains the Benefit Commencement Date (or other date as of which benefits under the Plan are to commence).

 (b)        Other Alternative Forms.   The amount of any
alternative forms of payment under the Plan (other than a lump sum distribution), including a Qualified Joint and Survivor Annuity, for any Participant with respect to whom this Appendix is applicable shall be based on Participant’s Predecessor
Plan Benefit and the actuarial assumptions in Paragraph 5(a)(i) above. 

(c)        Postponed Retirement.   For purposes of applying
Section 6.3(a) of the Plan to the Predecessor Plan Benefit, the actuarial assumptions in Paragraph 5(a)(i) above shall be used. 

7.         Benefits in Pay Status.  The amount and form of any
distribution being paid under the Predecessor Plan by reason of the occurrence of any event prior to the Plan Merger Date shall continue to be subject to the provisions of the Predecessor Plan immediately prior to the Plan Merger Date. 

  
 AXVI-3 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX XVII 

ENTERPRISE FEDERAL SAVINGS BANK/ 

FINANCIAL INSTITUTIONS RETIREMENT FUND 

1.         Predecessor Plan.      On
May 14, 1999, Enterprise Federal Savings Bank (“Enterprise”) merged into Fifth Third Bank. Employees (formerly employed by Enterprise) with accrued benefits under the Financial Institutions Retirement Fund with respect to the
participation in said multiple-employer plan by Enterprise (the “Enterprise Plan”), had the choice of electing to have their accrued benefits transferred to the Plan in accordance with the terms of the Enterprise Plan. Upon such a
transfer, the Plan assumed the accrued benefit under the Enterprise Plan attributable to Employees who elected a transfer and accepted the plan assets transferred from the Enterprise Plan. The Enterprise Plan, as in effect July 1, 2000, is the
Predecessor Plan for purposes of this Appendix. 
 2.         Enterprise
Federal Participants.     For purposes of this Appendix, “Enterprise Federal Participant” means an Employee who: 

(a)        immediately prior to the merger of Enterprise into Fifth Third Bank was
employed by Enterprise Federal Savings Bank or Enterprise Federal Bancorp, Inc.; and 

(b)        had his accrued benefit under the Enterprise Plan transferred to, and
assumed by, this Plan. 
 3.         Eligibility, Service and Vesting.

 (a)        Eligibility.    Effective as of the date
an Enterprise Federal Participant’s accrued benefit is transferred to, and assumed by, this Plan, such Enterprise Federal Participant shall become a Participant in this Plan notwithstanding any other provision to the contrary. Upon becoming a
Participant, such Enterprise Federal Participant shall be considered a Grandfathered Employee (as otherwise defined in Section 3.3 of the Plan) retroactive to July 1, 2000 such that benefits may accrue under this Plan for such Enterprise
Federal Participant from and after July 1, 2000. 
 Notwithstanding any provision of the Plan to the contrary, effective
December 31, 2003, no further benefits shall accrue for any Enterprise Federal Participant, and the Enterprise Federal Participants shall no longer be considered Grandfathered Employees. The Accrued Benefit, Normal Retirement Benefit or
Postponed Retirement Benefit, as the case may be, for an Enterprise Federal Participant, shall be determined as of December 31, 2003 as if the Participant terminated employment on December 31, 2003, and such benefit shall not increase
after December 31, 2003. 
 (b)        Service for Retirement Plan Benefit
Purposes.      For purposes of determining an Enterprise Federal Participant’s Retirement Plan Benefit under Section 4.2(b) of the Plan, Hours of Service prior to July 1, 2000 shall not be taken into
account in determining such Participant’s Years of Credited Service and Years of Fifth Third Service. 

  
 AXVII-1 

 (c)        Vesting
Service.   As provided in Section 2.39(a)(3) of the Plan, whole years of “Vesting Service” with which a Participant was credited as of July 1, 2000 under the Enterprise Plan (determined under the elapsed time
method), shall be credited to the Participant under this Plan. For purposes of determining Vesting Years under Section 2.39(a)(1), no Vesting Years for periods prior to January 1, 2000 shall be credited. In determining whether an
Enterprise Federal Participant is credited with a Vesting Year for the 2000 Plan Year, he shall be credited with 190 Hours of Service for each month (from January, 2000 through June, 2000) for which the Employee is credited with one Hour of Service
and with his actual Hours of Service for the remainder of the Plan Year. 

(d)        Vesting at Age 65.   Anything in Section 5.2 of
the Plan to the contrary notwithstanding, an Enterprise Federal Participant who has 3 or more Vesting Years (determined as of 60 days after the later of July 1, 2000 or the date such Participant is notified of the Plan’s Normal Retirement
Age under the Plan and its effect on vesting) shall have a nonforfeitable right to his Accrued Benefit upon his attainment of age 65 if he is then in the service of an Employer or an Affiliate. 

4.         Predecessor Plan Benefit. 

(a)        Applicability.   The Predecessor Plan Benefit
provided herein shall apply only to Enterprise Federal Participants (i.e., those who had their accrued benefit under the Enterprise Plan transferred to, and assumed by, this Plan). 

(b)        Amount.   A Participant’s Predecessor Plan
Benefit under this Appendix shall be equal to the monthly amount payable under a single life annuity payable in equal monthly installments over the life of the Participant commencing at his Benefit Commencement Date which is the Actuarial Equivalent
of his accrued benefit transferred by the Enterprise Plan. 

5.         Actuarial Assumptions. 

(a)        General.   The amount of any alternative forms of
payment under the Plan for any Enterprise Federal Participant (and the amount of any adjustment for benefit commencement after attainment of age 65) shall be based on the greater of: 

(i)        the Participant’s nonforfeitable Predecessor Plan Benefit and the
actuarial assumptions applicable for this purposes under the Enterprise Plan as of July 1, 2000; and 

(ii)       the Participant’s total nonforfeitable Accrued Benefit under the Plan as
of the date the alternative form is being determined and the actuarial assumptions specified in Section 2.2 of the Plan. 

(b)        Early Retirement Reduction
Factors.   Notwithstanding anything to the contrary contained in the Plan, if a Participant’s benefit commences prior to his attainment of age 65, in determining the Participant’s benefit, his Predecessor Plan Benefit
under 4(b) above shall be reduced by 1/4 of 1% for each month of the first two hundred forty (240) calendar months by which such Participant’s Benefit Commencement Date precedes his Normal Retirement Date. If the Participant’s Benefit
Commencement Date is more than two hundred forty (240) months prior to his attainment of age 65, his Predecessor Plan Benefit under 4(b) above shall be reduced based on the actuarial assumptions set forth in Section 2.2 of the Plan. 

  
 AXVII-2 

 6.         Alternative Forms of
Benefit. 
 (a)        Lump Sum at Age 55.  Notwithstanding any other
provision of the Plan, a Participant may elect to receive his Predecessor Plan Benefit as a lump sum under Section 7.3(d) only after attainment of age 55 (and only prior to commencement of any benefit payments), unless, as of the
Participant’s Benefit Commencement Date, the total payments the Participant would receive in a year (with respect to his entire Accrued Benefit) under the form of benefit specified in Section 7.1, amounts to less than $600. Effective for
Benefit Commencement Dates of August 1, 2015 or later, the age 55 restriction shall no longer apply and a Participant may elect a lump sum regardless of his age at his Benefit Commencement Date. 

(b)        Preserved Joint Life-Ten Year Certain Option – Before
August 1, 2015.  An Enterprise Federal Participant may elect to receive so much of his benefit under the Plan as does not exceed his Predecessor Plan Benefit under the preserved joint life-ten year certain option, but only if his
Benefit Commencement Date is before August 1, 2015. Under this option, a Participant shall be entitled to a monthly benefit commencing as of his Benefit Commencement Date, payable during his remaining lifetime, provided that if such Participant
dies on or after his Benefit Commencement Date, then monthly payments shall be continued in an amount equal to 100% of the monthly benefit payable to the Participant under this option to his designated Beneficiary payable over such
Beneficiary’s remaining lifetime; provided that if the Participant and such Beneficiary die before a total of 120 monthly payments have been made, then the present value of the unpaid installments, discounted at the rate of 7% per annum,
shall be paid in a lump sum to a Beneficiary designated by the Participant, or, if none, to the estate of the survivor of the Participant and the joint annuitant (presuming the Participant to be the survivor if they die within 24 hours of each
other). 
 (c)        “12 Times” Death Benefit Option – Before
August 1, 2015.  An Enterprise Federal Participant may elect to receive so much of his benefit under the Plan as does not exceed his Predecessor Plan Benefit under the preserved “12 Times” Death Benefit Option as
described herein but only if his Benefit Commencement Date is before August 1, 2015. Under this option, a Participant shall be entitled to a monthly benefit commencing as of his Benefit Commencement Date, and continuing until the payment of the
installment due on the first day of the month in which he dies. Upon his death, his Beneficiary shall be entitled to a lump sum equal to the excess, if any, of: 

(i)        an amount equal to 12 times the Participant’s annual lifetime benefit
under this option; over 
 (ii)       the sum of the actual benefit payments the
Participant received during his lifetime. 

  
 AXVII-3 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX XVIII 
 THE
OLD KENT RETIREMENT INCOME PLAN 
 1.         Plan
Merger.   Effective December 31, 2001, The Fifth Third Bancorp Master Retirement plan merged with the Old Kent Retirement Income Plan. Notwithstanding the plan merger, prior to January 1, 2009 (the “Restatement
Date”), the surviving plan consisted of two separate plan documents, as amended: The Fifth Third Bancorp Master Retirement Plan document, as amended, and as it existed immediately prior to the plan merger (the “Fifth Third Plan
Document”) and the Old Kent Retirement Income Plan document, as amended, and as it existed immediately prior to the plan merger (the “Old Kent Plan Document”). 

2.         Old Kent Plan Document/Predecessor
Plan.  Notwithstanding the plan merger, the Old Kent Plan Document, as amended from time to time, has been controlling with respect to the determination of benefits and rights of an individual who was a “Participant” (or
“Spouse” or “Beneficiary”) pursuant to such document immediately prior to the plan merger. Such plan merger (and the Fifth Third Plan Document) did not change an individual’s benefits and rights under the Old Kent Plan
Document, and the plan merger did not confer any benefits or rights on any other individual under the Old Kent Plan Document. Notwithstanding any other provisions, an individual who was not a “Participant” pursuant to the provisions of the
Old Kent Plan Document as of December 31, 2001, shall never become a Participant thereunder. 
 Effective as of the
Restatement Date, the Old Kent Plan Document, as amended, shall no longer be part of the Master Retirement Plan. Instead, this Plan (including this Appendix) shall be controlling with respect to a Participant’s Predecessor Plan Benefit (as
described below) attributable to the Old Kent Retirement Income Plan. The Old Kent Plan Document (as amended), as in effect immediately prior to the Restatement Date, is the Predecessor Plan for purposes of this Appendix. 

3.         Predecessor Plan Benefit. 

(a)        Applicability.   The Predecessor Plan Benefit
provided herein shall apply to Participants who had an accrued benefit determined under the Predecessor Plan immediately prior to the Restatement Date. 

(b)        Amount.   Benefits ceased accruing under the Old
Kent Plan Document effective March 10, 2002. A Participant’s Predecessor Plan Benefit under this Appendix shall be an equal monthly amount payable under a single life annuity over the life of the Participant commencing at his Benefit
Commencement Date and which is equal to the Actuarial Equivalent of his accrued benefit under the Old Kent Plan Document (expressed as a monthly benefit payable during the Participant’s lifetime with 60 monthly payments guaranteed). 

4.         Vesting Years.    For purposes of
determining Vesting Years under the Plan, Section 2.39(a) shall be interpreted as follows: a Participant shall be credited with a Vesting Year for each “Year of Vesting Service” he had under the Predecessor Plan as of
December 31, 

  
 AXVIII-1 

 
2008. For periods after December 31, 2008, a Participant shall be credited with Vesting Years as provided in Section 2.39(a)(1) and (2). The foregoing shall be subject to the rules in
Section 2.39(b) regarding service that is not counted. 

5.         Normal Retirement Age. 

(a)        Defined.   Notwithstanding Section 2.23 of the
Plan, “Normal Retirement Age” shall mean age 65 for Participants who were Participants under the Predecessor Plan immediately prior to the Restatement Date. 

(b)        Working Past Normal Retirement
Date.   Notwithstanding Section 6.3 of the Plan, a Participant with a Predecessor Plan Benefit who had attained his Normal Retirement Date before the Restatement Date (January 1, 2009) but who had not terminated employment,
shall be entitled as of his Benefit Commencement Date, to that part of the Normal Retirement Benefit which is attributable to his Predecessor Plan Benefit, that he would have been entitled to if he had retired on his Normal Retirement Date,
actuarially adjusted based on the actuarial assumptions in Paragraph 7(b) below. 
 Similarly, for purposes of applying
Section 6.3(a) of the Plan to the Predecessor Plan Benefit in the case of a Participant who had not attained Normal Retirement Date by January 1, 2009, the actuarial assumptions in Paragraph 7(b) below shall apply. 

6.         Early Payment Reduction
Factors.   Notwithstanding Section 6.2 or 6.4 of the Plan, if a Participant’s benefit attributable to his Predecessor Plan Benefit commences prior to his Normal Retirement Date, his Predecessor Plan Benefit shall be
reduced in accordance with (a) or (b) below. 
 (a)        Reduction
for Life Annuity Forms.   If a benefit commences in a life annuity form under Paragraph 8 below, the benefit shall be reduced for each additional month that the benefit is payable by the percentage determined below: 

 

			
	 Participant’s Age

When Benefit Begins
		 Percentage Reduction

		
	60 to 65		5/9% per month
	55 to 60		5/18% per month

 If the benefit commences prior to the Participant’s attainment of age 55, then the
reduction shall be based on the actuarial assumptions set forth in Paragraph 7(b) below. 

(b)        Reduction for Lump Sum Form.   If the
Participant’s Predecessor Plan Benefit is payable in a lump sum, his Predecessor Plan Benefits shall be reduced in accordance with the actuarial assumptions in Paragraph 7(a) below. 

  
 AXVIII-2 

 7.         Actuarial
Assumptions. 
 (a)        Lump Sum.   Notwithstanding
anything to the contrary contained in the Plan, the lump sum Actuarial Equivalent of the Predecessor Plan Benefit under this Appendix shall be determined using the following actuarial assumptions: 

(i)        Mortality.    The applicable mortality table
described in Section 2.2(b)(2)(A) of the Plan. 

(ii)       Interest.   The “Applicable Interest Rate” (as
defined in Section 2.2(b)(2)(B) of the Plan) determined for the month that is the fifth month preceding the first day of the calendar quarter that includes the Benefit Commencement Date (or other date as of which benefits under the Plan are to
be paid). 
 These provisions also shall be applicable effective for Benefit Commencement Dates under the Old Kent Plan Document of
January 1, 2008 or later. 
 (b)        Other Alternative
Forms.     Notwithstanding anything to the contrary contained in the Plan, the Actuarial Equivalent of any alternative form of benefit under the Plan (other than a lump sum distribution), including a Qualified Joint and
Survivor Annuity, for any Participant to whom this Appendix is applicable shall be based on the Participant’s Predecessor Plan Benefit and the following mortality and interest assumptions: 

(i)          Mortality. 

 1983 Group Annuity Table (Unisex) - Preretirement 

 1983 Group Annuity Table (Unisex) - Post-retirement 

(ii)         Interest. 

 7% Preretirement 

 7% Post-retirement 

8.         Form of Payment of Predecessor Plan Benefits – Before
August 1, 2015.   This Section shall apply for Benefit Commencement Dates before August 1, 2015. For Benefit Commencement Dates of August 1, 2015 or later, Section 9 below shall be controlling. 

(a)        Exclusive Forms.   Notwithstanding any other
provision of the Plan, the forms of payment described in this Appendix shall be the only available forms of payment available for a Participant’s Predecessor Plan Benefit. The other forms of payment described in Article 7 of the Plan (or
elsewhere) shall not be available for the payment of the Predecessor Plan Benefit. 

(b)        Basic Form of Predecessor Plan Benefit.   Subject to
the provisions of (c) below regarding the Qualified Joint and Survivor Annuity and subject to the provisions of (d) below regarding optional forms of benefit under this Appendix, the basic form of a Participant’s

  
 AXVIII-3 

 
Predecessor Plan Benefit shall be an Actuarial Equivalent life annuity with five years certain. A life annuity with five years certain is an annuity that is payable in equal monthly installments,
commencing as of the Participant’s Benefit Commencement Date and continuing until the payment of the installment due on the first day of the month in which he dies; provided, however, if the Participant dies before receiving 60 monthly
payments, then such payments shall be continued to his Beneficiary until the total number of payments to the Participant and his Beneficiary equals 60. 

(c)        Qualified Joint and Survivor Annuity. 

(i)         Automatic Basic Form.   Unless the waiver
provided for in Section 7.2(c) of the Plan is effective with respect to a Participant, the form of payment of the Predecessor Plan Benefit shall be a Qualified Joint and Survivor Annuity (defined in (ii) below) if the lump sum Actuarial
Equivalent (determined as of his Benefit Commencement Date) of his nonforfeitable benefit under the Plan exceeds $5,000. 

(ii)        Qualified Joint and Survivor Annuity.    A
“Qualified Joint and Survivor Annuity” is an immediate annuity which is the Actuarial Equivalent of the basic form of benefit under (b) above and which: 

(A)        for a married Participant (including a Participant who is subject to an
applicable qualified domestic relations order as described in section 414(p) of the Code), provides a lifetime benefit for the Participant and a lifetime survivor benefit for his Surviving Spouse equal to 50 percent or 75 percent, as the Participant
may elect, of the benefit payable to the Participant during their joint lives; or 

(B)        for a single Participant, is the life annuity with five years certain (as
described in (b) above). 
 (iii)       Waiver.  A Participant may
waive the Qualified Joint and Survivor Annuity in accordance with Section 7.2(c) of the Plan. 

(d)        Optional Forms of Benefit.  Subject to an effective
waiver of the Qualified Joint and Survivor Annuity or, in the case of a nonforfeitable benefit with an Actuarial Equivalent lump sum value not exceeding $5,000, a Participant may, by filing the proper forms with the Administrator prior to this
Benefit Commencement Date, elect to receive his Predecessor Plan Benefit in one of the following forms; provided, however, if the Participant’s Benefit Commencement Date precedes his attainment of age 55, the lump sum option shall be the only
available optional form of benefit. Each optional form of benefit shall be the Actuarial Equivalent of the basic form of benefit under (b) above. 

(i)         Single Life Annuity.    Under the single
life annuity option, a Participant shall be entitled to a monthly benefit (in equal monthly amounts) commencing as of his Benefit Commencement Date and terminating with the monthly payment due on the first day of the month in which death occurs.

 (ii)        OJ&S with 100 Percent Survivor
Annuity.   Under this option, a married Participant would be entitled to the Qualified Joint and Survivor Annuity as described in (c)(ii) above except the lifetime survivor benefit for the Surviving Spouse is equal to 100 percent
of the benefit payable to the Participant during their joint lives. 

  
 AXVIII-4 

 (iii)        Term Certain Life
Annuity with Lump Sum.   Under this option, a Participant shall be entitled to a monthly benefit commencing as of his Benefit Commencement Date, payable during his remaining lifetime; provided, however, if such Participant dies on
or after his Benefit Commencement Date and before he has received either 120 or 180 monthly payments (as the Participant may elect), then the sum of the remaining monthly payments needed to total the 120 or 180 elected monthly payments, shall be
paid in a lump sum to the Participant’s Beneficiary. 
 (iv)        Lump
Sum.   Under the lump sum option, a Participant is entitled to a single payment which is the Actuarial Equivalent of his Predecessor Plan Benefit. 

(v)         Term Certain Joint and Survivor Annuity with Lump
Sum.   Under this option, a married Participant shall be entitled to a monthly benefit (in equal monthly amounts) commencing as of his Benefit Commencement Date for his lifetime and a lifetime survivor benefit for his Surviving
Spouse equal to 100 percent of the monthly benefit payable to the Participant during their joint lives; provided, however, if both the Participant and the Surviving Spouse die (after the Participant’s Benefit Commencement Date) before they have
received together a total of either 120 or 180 monthly payments (as the Participant may elect), then the sum of the remaining monthly payments needed to total the 120 or 180 elected monthly payments, shall be paid in a lump sum to the
Participant’s Beneficiary. 
 9.          Forms of Payment of
Predecessor Plan Benefits – After July 1, 2015.    This Section 9 shall apply for Benefit Commencement Dates of August 1, 2015 or later. The forms of payment described in Article 7 of the Plan shall apply
to a Participant’s Predecessor Plan Benefit. In addition, subject to an effective waiver of the Qualified Joint and Survivor Annuity in accordance with the Plan, a Participant who is age 68 or older as of his Benefit Commencement Date, may
elect to receive his Predecessor Plan Benefit under the preserved life-5 year certain option described below. Under this option, a Participant who is age 68 or older as of his Benefit Commencement Date, shall be entitled to a monthly benefit
commencing as of his Benefit Commencement Date, payable during his remaining lifetime; provided that if such Participant dies on or after his Benefit Commencement Date and before a total of 60 monthly payments have been made, then the monthly
payments shall be continued in the same amount to his designated Beneficiary or Beneficiaries until the aggregate number of such payments made to such Participant and such Beneficiary or Beneficiaries equals 60 monthly payments. In the event of the
death of such Participant and all of his designated Beneficiaries before 60 monthly payments have been made, then the commuted value of the balance of such payments shall be paid, in a lump sum, to the Participant’s Surviving Spouse or, if
none, to the estate of the person upon whose death such amount becomes payable. 

10.        Preretirement Survivor Annuity.   The Preretirement
Survivor Annuity available under Article 8 of the Plan with respect to the Predecessor Plan Benefit shall be as provided in Article 8. 

  
 AXVIII-5 

 11.        Benefits in Pay
Status.  The amount and form of any distribution being paid under the Predecessor Plan by reason of the occurrence of any event prior to the Restatement Date shall continue to be subject to the provisions of the Predecessor Plan
immediately prior to the Restatement Date. 
 12.        Sale of Fifth Third
Insurance Services, Inc. 
 (a)        Cessation of Active
Participation.    Due to the sale of 100% of the outstanding shares of capital stock of Fifth Third Insurance Services, Inc. (“Insurance Sub”) on December 31, 2002, Insurance Sub is no longer a subsidiary of
Fifth Third Bancorp, and therefore, is no longer an Employer under the Plan (including the Old Kent Plan Document). As such, after December 31, 2002, employees of Insurance Sub are no longer “Employees” under the Plan (including the
Old Kent Plan Document). 

(b)        Vesting.      Notwithstanding any
other provisions to the contrary, a Participant who was an employee of Insurance Sub on December 31, 2002 and who continued as an employee of Insurance Sub (and not of an Employer) immediately after the sale, shall have a nonforfeitable right
to 100% of his Accrued Benefit (including his Accrued Benefit under the Old Kent Plan Document). 

(c)        Distributable Event.    In order to make
Participants who, on and after December 31, 2002, were employees of Insurance Sub eligible to take distributions under the Plan, such Insurance Sub employees shall be considered to have incurred a termination of employment immediately after
December 31, 2002. 

  
 AXVIII-6 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX XIX 

PEOPLES BANK & TRUST COMPANY EMPLOYEES’ PENSION PLAN 

1.         Plan Merger/Predecessor Plan.  The Peoples
Bank & Trust Company Employees’ Pension Plan (the “Peoples Bank Pension Plan”) merged into the Plan as of December 31, 2005 (the “Plan Merger Date”). The provisions below are effective from and after the Plan
Merger Date. The Peoples Bank Pension Plan, as in effect on the Plan Merger Date, is the Predecessor Plan for purposes of this Appendix. 

2.         Predecessor Plan Benefit. 

(a)        Applicability.   The Predecessor Plan Benefit
provided herein shall apply to all individuals who had a vested accrued benefit under the Predecessor Plan as of the Plan Merger Date. Because such individuals will have a Predecessor Plan Benefit upon the plan merger, any such individual shall be
considered a Participant in this Plan on the Plan Merger Date notwithstanding any other provision of the Plan. The designation of any such individual as a Participant shall not result in such individual being entitled to ongoing accruals under this
Plan. The Predecessor Plan Benefit provided herein also shall apply to the determination of any Preretirement Survivor Annuity available under Article 8 of the Plan with respect to the benefit of any such Participant. 

(b)        Amount.   A Participant’s Predecessor Plan
Benefit under this Appendix shall be an equal monthly amount payable under a single life annuity over the life of the Participant commencing at his Benefit Commencement Date and which is equal to the Actuarial Equivalent of his accrued benefit under
the Predecessor Plan (expressed as a monthly benefit under a straight life annuity) as of the Plan Merger Date. 

(c)        Vesting.   Notwithstanding Section 5.2 of the
Plan, a Participant shall have a nonforfeitable right to his Predecessor Plan Benefit. 

3.         Normal Retirement Age.    Notwithstanding
Section 2.23 of the Plan, “Normal Retirement Age” shall be age 65 for Participants who were participants in the Predecessor Plan as of the Plan Merger Date. 

4.         Early Retirement Age.   Notwithstanding
Section 2.12, “Early Retirement Age” means age 55 and at least 10 Vesting Years for Participants who were participants in the Predecessor Plan as of the Plan Merger Date. 

5.         Commencement Date of Benefit. 

(a)        Under the Predecessor Plan, a participant who terminated service prior to
Normal Retirement Age and prior to Early Retirement Age was not entitled to commence his distribution immediately. This provision shall be preserved prior to July 1, 2012, so that Section 6.4 of the Plan shall not apply with respect to a
Participant’s Predecessor Plan Benefit. Instead, a 

  
 AXIX-1 

 
Participant who has terminated employment and who is not entitled to commence his Predecessor Plan Benefit under Section 6.1, 6.2 or 6.3, shall be entitled as of his Benefit Commencement
Date, to his Predecessor Plan Benefit actuarially reduced in accordance with Paragraph 6 below if his Benefit Commencement Date precedes his Normal Retirement Date. Effective July 1, 2012, the foregoing limitation shall no longer apply and such
a Participant may elect an earlier Benefit Commencement Date with respect to his Predecessor Plan Benefit, as provided in (b)(ii) below. 

(b)        The “Benefit Commencement Date” of a Participant to whom
(a) above applies shall be his Normal Retirement Date except as follows: 

(i)        prior to July 1, 2012, if a Participant has credit for at least 10
Vesting Years, then he may elect as his Benefit Commencement Date the first day of any month, not later than his Normal Retirement Date, which coincides with or follows his attainment of age 55; and 

(ii)       effective July 1, 2012, a Participant may elect as his Benefit
Commencement Date, the first day of any month, not later than his Latest Commencement Date (as defined in Section 7.4(c)(1)), that follows his termination of employment. 

6.         Payment Reduction Factors.   Notwithstanding
Section 6.2 or 6.4 of the Plan, if a Participant’s benefit attributable to a Predecessor Plan Benefit commences prior to his Normal Retirement Date, his Predecessor Plan Benefit shall be reduced in accordance with (a) or
(b) below. 
 (a)        Reduction for Life Annuity
Forms.    If a benefit commences in a life annuity form under Article 7 of the Plan or Paragraph 8 below after the Participant has reached his Early Retirement Age, the benefit shall be reduced for early commencement based on
his attained age as of the Benefit Commencement Date and determined under the following table: 
  

			
	 Attained Birthday as of

Benefit Commencement Date
		 Early Payment Percentage

		
	65		100%
	64		97
	63		94
	62		91
	61		88
	60		75
	59		70
	58		65
	57		60
	56		55
	55		50

 If the benefit commences prior to the Participant’s attainment of age 55, then the reduction shall be
based on the actuarial assumptions set forth in Paragraph 7(b) below. 

  
 AXIX-2 

 (b)        Reduction for Lump Sum
Form.   If a Participant’s benefit is payable in a lump sum under Section 7.3(d) of the Plan, his Predecessor Plan Benefit expressed as an immediate single life annuity shall first be reduced as provided in
(a) above, and the lump sum actuarial equivalent of such reduced amount shall be determined in accordance with the actuarial assumptions referred to in Paragraph 7(a) below. 

If a greater lump sum would result, and in all events in the case of a cash-out distribution under Section 7.4(d) of the Plan, instead of
reducing the Predecessor Plan Benefit, as provided in (a) above, the reduction and determination of the lump sum shall be based on the actuarial assumptions referred to in Paragraph 7(a) below. 

7.         Actuarial Assumptions. 

(a)        Lump Sum.   The lump sum actuarial equivalent of the
Predecessor Plan Benefit under this Appendix (after first being reduced for early commencement under Paragraph 6(b) above, if applicable) shall be determined using the actuarial assumptions set forth in Section 2.2(b)(2) of the Plan or the
actuarial assumptions set forth below, whichever results in a greater lump sum: 

(i)        Mortality.   For Participants and Beneficiaries, the
Unisex Pension 1984 Mortality Table (UP-1984 Table) with ages set back one and one-half (1 1/2) years. This setback is determined by interpolating (straight line) between mortality rates with a one (1) year age setback and mortality rates with
a two (2) year age setback. The above mortality assumptions are commonly referred to as a “50-50 male/female mix.” 

(ii)        Interest.  The interest rate specified in
Section 2.2(b)(1) of the Plan. 
 (b)        Other Alternative
Forms.  The amount of any alternative forms of payment under the Plan (other than a lump sum distribution), including a Qualified Joint and Survivor Annuity, for any Participant with respect to whom this Appendix is applicable shall be
based on the Participant’s Predecessor Plan Benefit and the mortality assumptions in Paragraph 7(a)(i) above and an interest rate of six percent (6%) per annum, compounded annually. 

8.         Preserved Twenty Year Certain Option – Before August 1,
2015.  Subject to the effective waiver of the Qualified Joint and Survivor Annuity in accordance with the terms of the Plan, a Participant may elect to receive so much of his benefit under the Plan as does not exceed his Predecessor
Plan Benefit under the preserved twenty year certain option but only if his Benefit Commencement Date is before August 1, 2015. Under this option, a Participant shall be entitled to a monthly benefit commencing as of his Benefit Commencement
Date, payable during his remaining lifetime; provided that if such Participant dies after his Benefit Commencement Date but before he receives 240 monthly payments, then monthly payments shall be continued in an amount equal to 100% of the monthly
benefit payable to the Participant under this option to his designated Beneficiary until the number of monthly pension payments made to the Beneficiary, when added to the number of monthly pension payments made to the Participant, equals 240. 

  
 AXIX-3 

 9.         Benefits in Pay
Status. The amount and form of any distribution being paid under the Predecessor Plan by reason of the occurrence of any event prior to the Plan Merger Date shall continue to be subject to the provisions of the Predecessor Plan immediately prior
to the Plan Merger Date. 

  
 AXIX-4 

 THE FIFTH THIRD BANCORP 

MASTER RETIREMENT PLAN 

APPENDIX XX 

INTERNAL REVENUE CODE SECTION 436 RESTRICTIONS 

Limitations Applicable If the Plan’s Adjusted Funding Target Attainment Percentage Is Less Than 80 Percent or If the Plan Sponsor Is
In Bankruptcy 
 1. Limitations Applicable If the Plan’s Adjusted Funding Target Attainment Percentage Is Less
Than 80 Percent, But Not Less Than 60 Percent.  Notwithstanding any other provisions of the plan, if the plan’s adjusted funding target attainment percentage for a plan year is less than 80 percent (or would be less than 80
percent to the extent described in Section 1(b) below) but is not less than 60 percent, then the limitations set forth in this Section 1 apply. 

(a) 50 Percent Limitation on Single Sum Payments, Other Accelerated Forms of Distribution, and Other Prohibited
Payments.  A participant or beneficiary is not permitted to elect, and the plan shall not pay, a single sum payment or other optional form of benefit that includes a prohibited payment with an annuity starting date on or after
the applicable section 436 measurement date, and the plan shall not make any payment for the purchase of an irrevocable commitment from an insurer to pay benefits or any other payment or transfer that is a prohibited payment, unless the present
value of the portion of the benefit that is being paid in a prohibited payment does not exceed the lesser of: 
 (i) 50
percent of the present value of the benefit payable in the optional form of benefit that includes the prohibited payment; or 

(ii) 100 percent of the PBGC maximum benefit guarantee amount (as defined in § 1.436-1(d)(3)(iii)(C) of the Treasury
Regulations). 
 The limitation set forth in this Section 1(a) does not apply to any payment of a benefit which under § 411(a)(11)
of the Internal Revenue Code may be immediately distributed without the consent of the participant. If an optional form of benefit that is otherwise available under the terms of the plan is not available to a participant or beneficiary as of the
annuity starting date because of the application of the requirements of this Section 1(a), the participant or beneficiary is permitted to elect to bifurcate the benefit into unrestricted and restricted portions (as described in §
1.436-1(d)(3)(iii)(D) of the Treasury Regulations). The participant or beneficiary may also elect any other optional form of benefit otherwise available under the plan at that annuity starting date that would satisfy the 50 percent/PBGC maximum
benefit guarantee amount limitation described in this Section 1(a), or may elect to defer the benefit in accordance with any general right to defer commencement of benefits under the plan. 

(b) Plan Amendments Increasing Liability for Benefits.  No amendment to the plan that has the effect
of increasing liabilities of the plan by reason of increases in benefits, 

  
 AXX-1 

 
establishment of new benefits, changing the rate of benefit accrual, or changing the rate at which benefits become nonforfeitable shall take effect in a plan year if the adjusted funding target
attainment percentage for the plan year is: 
 (i) Less than 80 percent; or 

(ii) 80 percent or more, but would be less than 80 percent if the benefits attributable to the amendment were taken into
account in determining the adjusted funding target attainment percentage. 
 The limitation set forth in this Section 1(b) does not
apply to any amendment to the plan that provides a benefit increase under a plan formula that is not based on compensation, provided that the rate of such increase does not exceed the contemporaneous rate of increase in the average wages of
participants covered by the amendment. 
 2. Limitations Applicable If the Plan’s Adjusted Funding Target Attainment
Percentage Is Less Than 60 Percent.  Notwithstanding any other provisions of the plan, if the plan’s adjusted funding target attainment percentage for a plan year is less than 60 percent (or would be less than 60 percent to
the extent described in Section 2(b) below), then the limitations in this Section 2 apply. 
 (a) Single Sums,
Other Accelerated Forms of Distribution, and Other Prohibited Payments Not Permitted.  A participant or beneficiary is not permitted to elect, and the plan shall not pay, a single sum payment or other optional form of benefit
that includes a prohibited payment with an annuity starting date on or after the applicable section 436 measurement date, and the plan shall not make any payment for the purchase of an irrevocable commitment from an insurer to pay benefits or any
other payment or transfer that is a prohibited payment. The limitation set forth in this Section 2(a) does not apply to any payment of a benefit which under § 411(a)(11) of the Internal Revenue Code may be immediately distributed without
the consent of the participant. 
 (b) Shutdown Benefits and Other Unpredictable Contingent Event Benefits Not Permitted
to Be Paid.  An unpredictable contingent event benefit with respect to an unpredictable contingent event occurring during a plan year shall not be paid if the adjusted funding target attainment percentage for the plan year is:

 (i) Less than 60 percent; or 

(ii) 60 percent or more, but would be less than 60 percent if the adjusted funding target attainment percentage were
redetermined applying an actuarial assumption that the likelihood of occurrence of the unpredictable contingent event during the plan year is 100 percent. 

(c) Benefit Accruals Frozen.  Benefit accruals under the plan shall cease as of the applicable section 436
measurement date. In addition, if the plan is required to cease benefit accruals under this Section 2(c), then the plan is not permitted to be amended in a manner that would increase the liabilities of the plan by reason of an increase in
benefits or establishment of new benefits. 

  
 AXX-2 

 3. Limitations Applicable If the Plan Sponsor Is In
Bankruptcy.  Notwithstanding any other provisions of the plan, a participant or beneficiary is not permitted to elect, and the plan shall not pay, a single sum payment or other optional form of benefit that includes a prohibited
payment with an annuity starting date that occurs during any period in which the plan sponsor is a debtor in a case under title 11, United States Code, or similar Federal or State law, except for payments made within a plan year with an annuity
starting date that occurs on or after the date on which the plan’s enrolled actuary certifies that the plan’s adjusted funding target attainment percentage for that plan year is not less than 100 percent. In addition, during such period in
which the plan sponsor is a debtor, the plan shall not make any payment for the purchase of an irrevocable commitment from an insurer to pay benefits or any other payment or transfer that is a prohibited payment, except for payments that occur on a
date within a plan year that is on or after the date on which the plan’s enrolled actuary certifies that the plan’s adjusted funding target attainment percentage for that plan year is not less than 100 percent. The limitation set forth in
this Section 3 does not apply to any payment of a benefit which under § 411(a)(11) of the Internal Revenue Code may be immediately distributed without the consent of the participant. 

4. Provisions Applicable After Limitations Cease to Apply. 

(a) Resumption of Prohibited Payments.  If a limitation on prohibited payments under Section 1(a),
Section 2(a), or Section 3 applied to the plan as of a section 436 measurement date, but that limit no longer applies to the plan as of a later section 436 measurement date, then that limitation does not apply to benefits with annuity
starting dates that are on or after that later section 436 measurement date. 
 (b) Resumption of Benefit
Accruals.  If a limitation on benefit accruals under Section 2(c) applied to the plan as of a section 436 measurement date, but that limitation no longer applies to the plan as of a later section 436 measurement date, then benefit
accruals shall resume prospectively and that limitation does not apply to benefit accruals that are based on service on or after that later section 436 measurement date, except as otherwise provided under the plan. The plan shall comply with the
rules relating to partial years of participation and the prohibition on double proration under Department of Labor regulation 29 CFR § 2530.204-2(c) and (d). 

(c) Shutdown and Other Unpredictable Contingent Event Benefits.  If an unpredictable contingent event
benefit with respect to an unpredictable contingent event that occurs during the plan year is not permitted to be paid after the occurrence of the event because of the limitation of Section 2(b), but is permitted to be paid later in the same
plan year (as a result of additional contributions or pursuant to the enrolled actuary’s certification of the adjusted funding target attainment percentage for the plan year that meets the requirements of § 1.436-1(g)(5)(ii)(B) of the
Treasury Regulations), then that unpredictable contingent event benefit shall be paid, retroactive to the period that benefit would have been payable under the terms of the plan (determined without regard to Section 2(b)). If the unpredictable
contingent event benefit does not become payable during the plan year in accordance with the preceding sentence, then the plan is treated as if it does not provide for that benefit. 

  
 AXX-3 

 (d) Treatment of Plan Amendments That Do Not Take
Effect.   If a plan amendment does not take effect as of the effective date of the amendment because of the limitation of Section 1(b) or Section 2(c), but is permitted to take effect later in the same plan year (as a
result of additional contributions or pursuant to the enrolled actuary’s certification of the adjusted funding target attainment percentage for the plan year that meets the requirements of § 1.436-l(g)(5)(ii)(C) of the Treasury
Regulations), then the plan amendment must automatically take effect as of the first day of the plan year (or, if later, the original effective date of the amendment). If the plan amendment cannot take effect during the same plan year, then it shall
be treated as if it were never adopted, unless the plan amendment provides otherwise. 
 5. Notice
Requirement.   See section 101(j) of ERISA for rules requiring the plan administrator of a single employer defined benefit pension plan to provide a written notice to participants and beneficiaries within 30 days after certain
specified dates if the plan has become subject to a limitation described in Section 1(a), Section 2, or Section 3. 

6. Methods to Avoid or Terminate Benefit Limitations.  See § 436(b)(2), (c)(2), (e)(2), and (f) of
the Internal Revenue Code and § 1.436-1(f) of the Treasury Regulations for rules relating to employer contributions and other methods to avoid or terminate the application of the limitations set forth in Sections 1 through 3 for a plan year. In
general, the methods a plan sponsor may use to avoid or terminate one or more of the benefit limitations under Sections 1 through 3 for a plan year include employer contributions and elections to increase the amount of plan assets which are taken
into account in determining the adjusted funding target attainment percentage, making an employer contribution that is specifically designated as a current year contribution that is made to avoid or terminate application of certain of the benefit
limitations, or providing security to the plan. 
 7. Special Rules. 

(a) Rules of Operation for Periods Prior to and After Certification of Plan’s Adjusted Funding Target Attainment
Percentage. 
 (i) In General. Section 436(h) of the Internal Revenue Code and § 1.436- 1(h) of the
Treasury Regulations set forth a series of presumptions that apply (1) before the plan’s enrolled actuary issues a certification of the plan’s adjusted funding target attainment percentage for the plan year and (2) if the
plan’s enrolled actuary does not issue a certification of the plan’s adjusted funding target attainment percentage for the plan year before the first day of the 10th month of the plan year (or if the plan’s enrolled actuary issues a
range certification for the plan year pursuant to § 1.436-1 (h)(4)(ii) of the Treasury Regulations but does not issue a certification of the specific adjusted funding target attainment percentage for the plan by the last day of the plan year).
For any period during which a presumption under § 436(h) of the Internal Revenue Code and § 1.436-1(h) of the Treasury Regulations applies to the plan, the limitations under Sections 1 through 3 are applied to the plan as if the adjusted
funding target attainment percentage for the plan year were the presumed adjusted funding target attainment percentage determined under the rules of § 436(h) of the Internal Revenue Code and § 1.436-1(h)(1), (2), or (3) of the Treasury
Regulations. These presumptions are set forth in Section 7(a)(ii) though (iv). 

  
 AXX-4 

 (ii) Presumption of Continued Underfunding Beginning First Day of Plan
Year.  If a limitation under Section 1, 2, or 3 applied to the plan on the last day of the preceding plan year, then, commencing on the first day of the current plan year and continuing until the plan’s enrolled actuary
issues a certification of the adjusted funding target attainment percentage for the plan for the current plan year, or, if earlier, the date Section 7(a)(iii) or Section 7(a)(iv) applies to the plan: 

(1) The adjusted funding target attainment percentage of the plan for the current plan year is presumed to be the adjusted
funding target attainment percentage in effect on the last day of the preceding plan year; and 
 (2) The first day of the
current plan year is a section 436 measurement date. 
 (iii) Presumption of Underfunding Beginning First Day of 4th
Month.  If the plan’s enrolled actuary has not issued a certification of the adjusted funding target attainment percentage for the plan year before the first day of the 4th month of the plan year and the plan’s adjusted
funding target attainment percentage for the preceding plan year was either at least 60 percent but less than 70 percent or at least 80 percent but less than 90 percent, or is described in § 1.436-1(h)(2)(ii) of the Treasury Regulations, then,
commencing on the first day of the 4th month of the current plan year and continuing until the plan’s enrolled actuary issues a certification of the adjusted funding target attainment percentage for the plan for the current plan year, or, if
earlier, the date Section 7(a)(iv) applies to the plan: 
 (1) The adjusted funding target attainment percentage of
the plan for the current plan year is presumed to be the plan’s adjusted funding target attainment percentage for the preceding plan year reduced by 10 percentage points; and 

(2) The first day of the 4th month of the current plan year is a section 436 measurement date. 

(iv) Presumption of Underfunding On and After First Day of 10th Month.  If the plan’s enrolled actuary
has not issued a certification of the adjusted funding target attainment percentage for the plan year before the first day of the 10th month of the plan year (or if the plan’s enrolled actuary has issued a range certification for the plan year
pursuant to § 1.436-1(h)(4)(ii) of the Treasury Regulations but has not issued a certification of the specific adjusted funding target attainment percentage for the plan by the last day of the plan year), then, commencing on the first day of
the 10th month of the current plan year and continuing through the end of the plan year: 
 (1) The adjusted funding target
attainment percentage of the plan for the current plan year is presumed to be less than 60 percent; and 
 (2) The first
day of the 10th month of the current plan year is a section 436 measurement date. 

  
 AXX-5 

 (b) New Plans, Plan Termination, Certain Frozen Plans, and Other Special
Rules. 
 (i) First 5 Plan Years.  The limitations in Section 1(b), Section 2(b), and
Section 2(c) do not apply to a new plan for the first 5 plan years of the plan, determined under the rules of § 436(i) of the Internal Revenue Code and § 1.436-1(a)(3)(i) of the Treasury Regulations. 

(ii) Plan Termination.  The limitations on prohibited payments in Section 1(a), Section 2(a), and
Section 3 do not apply to prohibited payments that are made to carry out the termination of the plan in accordance with applicable law. Any other limitations under this section of the plan do not cease to apply as a result of termination of the
plan. 
 (iii) Exception to Limitations on Prohibited Payments Under Certain Frozen Plans.  The
limitations on prohibited payments set forth in Sections 1(a), 2(a), and 3 do not apply for a plan year if the terms of the plan, as in effect for the period beginning on September 1, 2005, and continuing through the end of the plan year,
provide for no benefit accruals with respect to any participants. This Section 7(b)(iii) shall cease to apply as of the date any benefits accrue under the plan or the date on which a plan amendment that increases benefits takes effect. 

(iv) Special Rules Relating to Unpredictable Contingent Event Benefits and Plan Amendments Increasing Benefit
Liability.  During any period in which none of the presumptions under Section 7(a) apply to the plan and the plan’s enrolled actuary has not yet issued a certification of the plan’s adjusted funding target attainment
percentage for the plan year, the limitations under Section 1(b) and Section 2(b) shall be based on the inclusive presumed adjusted funding target attainment percentage for the plan, calculated in accordance with the rules of §
1.436-1(g)(2)(iii) of the Treasury Regulations. 
 (c) Special Rules Under PRA 2010. 

(i) Payments Under Social Security Leveling Options.  For purposes of determining whether the limitations
under Section 1(a) or 2(a) apply to payments under a social security leveling option, within the meaning of § 436(j)(3)(C)(i) of the Internal Revenue Code, the adjusted funding target attainment percentage for a plan year shall be
determined in accordance with the “Special Rule for Certain Years” under § 436(j)(3) of the Internal Revenue Code and any Treasury Regulations or other published guidance thereunder issued by the Internal Revenue Service. 

(ii) Limitation on Benefit Accruals.  For purposes of determining whether the accrual limitation under
Section 2(c) applies to the plan, the adjusted funding target attainment percentage for a plan year shall be determined in accordance with the “Special Rule for Certain Years” under § 436(j)(3) of the Internal Revenue Code
(except as provided under section 203(b) of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, if applicable). 

  
 AXX-6 

 (d) Interpretation of Provisions.  The limitations imposed by
this section of the plan shall be interpreted and administered in accordance with § 436 of the Internal Revenue Code and § 1.436-1 of the Treasury Regulations. 

8. Definitions.  The definitions in the following Treasury Regulations apply for purposes of Sections 1
through 7: § 1.436-1(j)(1) defining adjusted funding target attainment percentage; § 1.436-1(j)(2) defining annuity starting date; § 1.436-1(j)(6) defining prohibited payment; § 1.436-1(j)(8) defining section 436 measurement
date; and § 1.436-1(j)(9) defining an unpredictable contingent event and an unpredictable contingent event benefit. 

9. Effective Date.  The rules in Sections 1 through 8 are effective for plan years beginning after
December 31, 2007. 

  
 AXX-7

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