Document:

Defined Benefit Pension Plan

 Exhibit 10.4.1 

AMENDMENT 2002-1 

TO THE 

AMERICAN BAR ASSOCIATION MEMBERS DEFINED BENEFIT PENSION PLAN 

(Basic Plan Document No. 02) 

WHEREAS, the American Bar Retirement Association (“ABRA”) sponsors the American Bar Association Members Defined Benefit
Pension Plan (the “Plan”), a master plan for adoption by Employers who desire to establish or continue a tax-qualified retirement plan for themselves and their eligible employees; 

WHEREAS, pursuant to Section 13.2 of the Plan, ABRA has the right to amend the Plan in whole or in part at any time; and

 WHEREAS, ABRA desires to amend the Plan to change the mortality table required for purposes of determining lump sum
distribution amounts as required by Revenue Ruling 2002-62, and to provide for an interest rate other than the 30-year Treasury security rate for purposes of determining lump sum amounts to the extent such other rate is specified by the Internal
Revenue Service for purposes of section 417(e)(3) of the Internal Revenue Code of 1986. 
 NOW, THEREFORE, BE IT
RESOLVED, that, pursuant to the power of amendment contained in Section 13.2 of the Plan, the Plan is hereby amended, effective December 31, 2002, as follows: 

1. INTEREST RATES AND MORTALITY TABLES FOR SINGLE-SUM DISTRIBUTIONS. Effective December 31, 2002, the fourth paragraph of
Section 9.5 of the Plan is amended to read as follows: 
 The applicable interest rate is the rate of
interest on 30-year Treasury securities, or such other rate, as specified by the Commissioner of the Internal Revenue Service as the “applicable interest rate” for purposes of Code Section 417(e)(3) for the lookback month for the
stability period specified in the Participation Agreement. The lookback month applicable to the stability period is the first, second, third, fourth, or fifth calendar month preceding the first day of the stability period, as specified in the
Participation Agreement. The stability period is the successive period of one calendar month, one Plan Year quarter, one calendar quarter, one Plan Year, or one calendar year as specified in the Participation Agreement, that contains the Annuity
Starting Date for the distribution and for which the applicable interest rate remains constant. The applicable mortality table is set forth in Revenue Ruling 95-6, 1995-1 CB 80; provided, however, that for distributions commencing on or after
December 31, 2002, the applicable mortality table is set forth in Revenue Ruling 2002-62.Defined Benefit Pension Plan

 Exhibit 10.4.2 

AMENDMENT 2003-1 

TO THE 

AMERICAN BAR ASSOCIATION MEMBERS DEFINED BENEFIT PENSION PLAN 

(Basic Plan Document No. 02) 

WHEREAS, the American Bar Retirement Association (“ABRA”) sponsors the American Bar Association Members Defined Benefit
Pension Plan (the “Plan”), a master plan for adoption by Employers who desire to establish or continue a tax-qualified retirement plan for themselves and their eligible employees; 

WHEREAS, pursuant to Section 13.2 of the Plan, ABRA has the right to amend the Plan in whole or in part at any time, and

 WHEREAS, ABRA desires to amend the Plan to provide that salary reductions pursuant to certain arrangements are to be
treated as pursuant to cafeteria plans and therefore included in “Compensation.” 
 NOW, THEREFORE, BE IT
RESOLVED, that, pursuant to the power of amendment contained in Section 13.2 of the Plan, the Plan is hereby amended, effective as of January 1, 1998, as follows: 

1. DEFINITION OF “COMPENSATION”. The third paragraph of Section 2.15 of the Plan is amended by inserting the following new
sentence between the first and second sentences thereof: 
 For purposes of this paragraph, an amount described in the preceding
sentence as not includible in the gross income of the Participant by reason of Code Section 125 includes amounts not available to a Participant in cash in lieu of group health coverage because the Participant is unable to certify that he or she
has other health coverage, but only if the Employer does not request or collect information regarding the Participant’s other health coverage as part of the enrollment process for the health plan. 

2. DEFINITION OF “LEASED EMPLOYEE”. The second paragraph of Section 2.44 of the Plan is amended by inserting the following
new sentence at the end thereof: 
 For purposes of this paragraph, an amount described in the preceding sentence as excludible
from a person’s gross income under Code Section 125 includes amounts not available to a person in cash in lieu of group health coverage because the person is unable to certify that he or she has other health coverage, but only if the
employer does not request or collect information regarding the person’s other health coverage as part of the enrollment process for the health plan. 

 IN WITNESS WHEREOF, ABRA has caused this instrument to be executed by a duly
authorized officer this 2nd day of September, 2003. 
  

			
	 AMERICAN BAR RETIREMENT ASSOCIATION

		
	By:	 	 /s/ Illegible

	Its:	 	President

  

 2Defined Benefit Pension Plan

 Exhibit 10.4.3 

EGTRRA AMENDMENT 

TO THE 

AMERICAN BAR ASSOCIATION MEMBERS DEFINED BENEFIT PENSION PLAN 

(Basic Plan Document No. 02) 

WHEREAS, the American Bar Retirement Association (“ABRA”) sponsors the American Bar Association Members Defined Benefit
Pension Plan (the “Plan”), a master plan for adoption by Employers who desire to establish or continue a tax-qualified retirement plan for themselves and their eligible employees; 

WHEREAS, pursuant to Section 13.2 of the Plan, ABRA has the right to amend the Plan in whole or in part at any time,

 WHEREAS, ABRA desires to amend the Plan to reflect certain provisions of the Economic Growth and Tax Relief
Reconciliation Act of 2001 (“EGTRRA”); and 
 WHEREAS, ABRA intends such amendments to constitute good faith
compliance with the requirements of EGTRRA and be construed in accordance with EGTRRA and guidance issued thereunder. 
 NOW,
THEREFORE, BE IT RESOLVED, that, pursuant to the power of amendment contained in Section 13.2 of the Plan, the Plan is hereby amended, effective January 1, 2002, as follows: 

1. INCREASE IN COMPENSATION LIMIT. Section 2.15 of the Plan is amended as follows: 

 

	 	(i)	first, the first sentence of the sixth paragraph of Section 2.15 is amended by inserting the phrase “and before January 1, 2002” immediately after
the phrase “For Plan Year beginning on or after January 1, 1994”. 

  

	 	(ii)	second, the following new paragraph is inserted between the sixth and seventh paragraphs of Section 2:15: 

For Plan Years beginning on or after January 1, 2002, the amount of Compensation of each Participant for any Plan Year taken into
account for determining all Retirement Benefits provided under the Plan for any determination period shall not exceed $200,000, as adjusted for the cost-of-living in accordance with Code Section 401(a)(17)(B). The cost-of-living adjustment in
effect for a calendar year applies to any determination period beginning in such calendar year. 
  

	 	(iii)	third, the ninth paragraph of Section 2.15 (i.e., the eighth paragraph prior to the insertion of the new paragraph described in clause (ii) above) is
amended by adding the following new sentence at the end thereof: 

 In addition, in determining Retirement Benefits
in Plan Years beginning on or after January 1, 2002, the annual Compensation limit in effect for determination periods beginning before that date is $200,000. 

 2. LIMIT ON ANNUAL BENEFITS. Section 11.2(d)(11) of the Plan is amended as follows:

  

	 	(i)	first, the first paragraph of Section 11.2(d)(11) is amended to read as follows: 

(11) Maximum Permissible Amount: The lesser of $160,000 or 100% of the Participant’s Highest Average
Compensation, payable in the form of a single life annuity. Effective on January 1, 2003, and each succeeding January 1, the $160,000 limitation will be automatically adjusted under Code Section 415(d) in such manner as the Secretary
of the Treasury shall prescribe. The new limitation shall apply to Limitation Years ending within the calendar year of the date of adjustment. 
  

	 	(ii)	second, the second sentence of the second paragraph of Section 11.2(d)(11) is amended by substituting the dollar amount “$160,000” for the dollar amount
“$90,000”. 

  

	 	(iii)	third, the third paragraph of Section 11.2(d)(11) is amended to read as follows: 

The Maximum Permissible Amount assumes that the Retirement Benefit becomes payable when the Participant is at least age 62
and is not more than age 65. If the Annual Benefit commences at an earlier or later age, the Maximum Permissible Amount (as otherwise modified by the preceding paragraph) shall be adjusted as follows: 

(A) If the Annual Benefit begins before age 62, the $160,000 limit shall be reduced to the actuarial equivalent of the
maximum Annual Benefit payable at age 62 (determined as reduced in the preceding paragraph). The Annual Benefit beginning prior to age 62 shall be determined as the lesser of the equivalent Annual Benefit computed using the interest rate and
mortality table (or other tabular factor) equivalent for early retirement benefits, and the equivalent Annual Benefit computed using a 5% interest rate and the applicable mortality table as defined in Section 9.5. Any decrease in the $160,000
limit determined in accordance with this paragraph (A) shall not reflect the mortality decrement to the extent that benefits will not be forfeited upon the death of the Participant. If any benefits are forfeited upon death, the full mortality
decrement is taken into account. 
 (B) If the Annual Benefit begins after age 65, the $160,000 limit shall be
increased to the actuarial equivalent of the maximum Annual Benefit payable at age 65 (determined as reduced in the preceding paragraph) determined as the lesser of the equivalent Annual Benefit computed using the interest rate and mortality table
(or other tabular factor) specified in the Plan for purposes of determining actuarial equivalent for delayed retirement benefits, and the equivalent Annual Benefit computed using a 5% interest rate assumption and the applicable mortality table as
defined in Section 9.5. For these purposes, mortality between age 65 and the age at which benefits commence must be ignored. 
  

 2 

 3. DIRECT ROLLOVERS. Sections 19.2(b) and (c) of the Plan are amended to read as follows:

 (b) Eligible Retirement Plan: An Eligible Retirement Plan is an individual retirement account described
in Section 408(a) of the Code, an individual retirement annuity described in Section 408(b) of the Code, an annuity plan described in Section 403(a) of the Code, a qualified trust described in Section 401(a) of the Code, 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 amounts transferred into such plan from this plan, that accepts the Distributee’s Eligible Rollover Distribution. However, in the case of an Eligible Rollover Distribution to the
surviving Spouse, an Eligible Retirement Plan is an individual retirement account or individual retirement annuity. 

(c) Distributee: A Distributee includes an Employee or former Employee. A Distributee also includes 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, with regard to the interest of the Spouse or former Spouse. 
 IN WITNESS WHEREOF, ABRA has caused this instrument
to be executed by a duly authorized officer this 2 day of September, 2003. 
  

			
	 AMERICAN BAR RETIREMENT ASSOCIATION

		
	 By:
	 	 /s/ Illegible

	 Its:
	 	 President

  

 3

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