Document:

Amendment No. 2 to the 2008 Restatement of Basic Plan

 Exhibit 10.3.2 

AMENDMENT NUMBER TWO 

TO THE 2008 RESTATEMENT OF THE 

AMERICAN BAR ASSOCIATION MEMBERS RETIREMENT PLAN 

(Basic Plan Document No. 01) 

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

WHEREAS, pursuant to Section 13.1(b) of the Plan, ABA/RF has the right to amend the Plan in whole or in part at any time; and

 WHEREAS, ABA/RF desires to amend the Plan to reflect certain changes required or permitted by the Pension Protection
Act of 2006. 
 NOW, THEREFORE, BE IT RESOLVED, that, pursuant to the power of amendment contained in
Section 13.1(b) of the Plan, the Plan is hereby amended as follows: 
 1. DATE OF OPINION LETTER. Effective March 31,
2008, Article 1 of the Plan is hereby amended by substituting the date “March 31, 2008” for the date “November 30, 2001” where such date appears in the third sentence thereof. 

2. DEFINITION OF ACCOUNTS. Effective for Plan Years beginning after December 31, 2007, Section 2(1) of the Plan is hereby amended
by adding the words “, the QACA Safe Harbor Contribution Account” after the words “the Roth 401(k) Contribution Account” where such words appear therein. 

3. DEFINITION OF 401(k) EMPLOYER ACCOUNT. Effective for Plan Years beginning after December 31, 2007, Section 2(26) of the Plan
is hereby amended in its entirety to read as follows: 
 (26) 401(k) Employer Account. The account to
which any Qualified Nonelective Contributions, Qualified Matching Contributions, Safe Harbor Nonelective Employer Contributions (other than those made pursuant to the terms of the QACA Safe Harbor 401(k) Plan Supplement) or Safe Harbor Matching
Contributions (other than those made pursuant to the terms of the QACA Safe Harbor 401(k) Plan Supplement) made on behalf of a Participant, and any earnings or losses thereon, are credited. 

4. DEFINITION OF SAFE HARBOR MATCHING CONTRIBUTION. Effective for Plan Years beginning after December 31, 2007, Section 2(63) of
the Plan is hereby amended in its entirety to read as follows: 
 (63) Safe Harbor Matching Contribution.
A Matching Contribution to a Profit Sharing Plan of the Employer that satisfies the requirements set forth in either the Safe Harbor 401(k) Plan Supplement or the QACA Safe Harbor 401(k) Plan Supplement and that (i) the Employee cannot elect to
receive in cash from the Employer, (ii) is only distributable under the terms of such Profit Sharing Plan to Employees or their 

 
beneficiaries upon such Participant’s termination of Service, attainment of Normal Retirement Age, death or Disability and (iii) is 100% vested when made; provided,
however, that Safe Harbor Matching Contributions made pursuant to the terms of the QACA Safe Harbor 401(k) Plan Supplement shall be vested in accordance with the terms of the QACA Safe Harbor 401(k) Plan Supplement and shall be 100% vested
after the completion of no more than two years of Service. 
 5. DEFINITION OF SAFE HARBOR NONELECTIVE EMPLOYER CONTRIBUTION.
Effective for Plan Years beginning after December 31, 2007, Section 2(64) of the Plan is hereby amended in its entirety to read as follows: 

(64) Safe Harbor Nonelective Employer Contribution. An Employer nonelective contribution to a Profit Sharing Plan
of the Employer that satisfies the requirements set forth in the Safe Harbor 401(k) Plan Supplement or the QACA Safe Harbor 401(k) Plan Supplement and that (i) the Employee cannot elect to receive in cash from the Employer, (ii) is only
distributable under the terms of such Profit Sharing Plan to Employees or their beneficiaries upon such Participant’s termination of Service, attainment of Normal Retirement Age, death or Disability and (iii) is 100% vested when made;
provided, however, that Safe Harbor Nonelective Employer Contributions made pursuant to the terms of the QACA Safe Harbor 401(k) Plan Supplement shall be vested in accordance with the terms of the QACA Safe Harbor 401(k) Plan
Supplement and shall be 100% vested after the completion of no more than two years of Service. 
 6. DEFINITION OF SAFE HARBOR
PLAN. Effective for Plan Years beginning after December 31, 2007, Section 2(65) of the Plan is hereby amended by adding “or the QACA Safe Harbor 401(k) Plan Supplement” at the end of the first sentence thereof.

 7. DEFINITION OF VESTED PORTION. Effective for Plan Years beginning after December 31, 2007, Section 2(75) of the
Plan is hereby amended by restating the first sentence thereof to read as follows: 
 With respect to a Participant’s
Employer Account, Matching Contribution Account and QACA Safe Harbor Contribution Account, “Vested Portion” means that percentage of such Accounts in which the Participant’s rights are fully vested as determined by reference to the
vesting schedule specified in the Adoption Agreement or the QACA Safe Harbor 401(k) Plan Supplement, as applicable, and referenced in Article 6 and the term “Unvested Portion” means, with respect to such Accounts, the balance, if any,
thereof. 
 8. DEFINITION OF QACA SAFE HARBOR CONTRIBUTION ACCOUNT. Effective for Plan Years beginning after December 31,
2007, Article 2 of the Plan is hereby amended by adding the following at the end thereof: 
 (77) QACA Safe
Harbor Contribution Account. The account to which any Safe Harbor Nonelective Employer Contributions and any Safe Harbor Matching Contributions made on behalf of a Participant pursuant to the terms of the QACA Safe Harbor 401(k) Plan Supplement,
and any earnings or losses thereon, are credited. 
  

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 9. EMPLOYER CONTRIBUTIONS TO PROFIT SHARING PLAN. Effective for Plan Years beginning after
December 31, 2007, Section 4.1 of the Plan is hereby amended by restating subsection (a) thereof to read as follows: 

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

 10. MATCHING CONTRIBUTIONS. Effective for Plan Years beginning after December 31, 2007, Section 4.2(d) of the Plan is
hereby amended by restating the last sentence thereof to read as follows: 
 Notwithstanding any Plan provision to the contrary,
any Matching Contributions made for any Plan Year to a SIMPLE Plan or a Safe Harbor Plan shall be made in accordance with the provisions in the applicable Adoption Agreement, the Safe Harbor 401(k) Plan Supplement or the QACA Safe Harbor 401(k) Plan
Supplement, as applicable. 
 11. ADP CORRECTIVE DISTRIBUTIONS. Effective for Plan Years beginning after December 31, 2007,
Section 4.2(e)(4)(A)(ii) of the Plan is hereby amended by substituting the following for the first sentence thereof: 

No later than
2 1/2 months after the end of the Plan Year (or if
correction by such date is administratively impracticable, no later than the last day of the subsequent Plan Year), the Employer shall cause (I) the amount of ADP Contributions to be returned to each affected Participant pursuant to
subparagraph (A)(i) above, plus any income and minus any loss applicable thereto through the end of such Plan Year, to be distributed and (II) the amount of any corresponding Matching Contributions, plus any income and minus any loss applicable
thereto, to be forfeited. Effective for Plan Years beginning after December 31, 2007, if an Employer has adopted and complied with the requirements of the EACA 401(k) Plan Supplement, “6 months” shall be substituted for
“2 1/2 months” in the preceding sentence.

 12. ACP CORRECTIVE DISTRIBUTIONS. Effective for Plan Years beginning after December 31, 2007,
Section 4.2(e)(4)(B)(ii) of the Plan is hereby amended by substituting the following for the first sentence thereof: 

No later than
2 1/2 months after the end of the Plan Year (or if
correction by such date is administratively impracticable, no later than the last day of the subsequent Plan Year), the Employer shall cause to be distributed to the Participant such ACP Contributions in which the Participant would have been vested
had the Participant terminated employment as of the last day of such Plan Year (or on the date of the Participant’s actual termination of employment, if earlier), plus any income and minus any loss allocable thereto through the end of such Plan
Year, and any such ACP Contributions in which the Participant would not have been vested shall be forfeited. Effective for Plan Years beginning after December 31, 2007, if an Employer has adopted and complied with the requirements of the EACA
401(k) Plan Supplement, “6 months” shall be substituted for
“2 1/2 months” in the preceding sentence.

  

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 13. SECTION 402(g) CORRECTIVE DISTRIBUTIONS. Effective for calendar years beginning after
December 31, 2007, Section 4.2(f)(2) of the Plan is hereby amended by substituting the following for the third and fourth sentences thereof: 

A distribution of Excess Elective Contributions, plus any income and minus any loss allocable thereto through the end of the calendar year
for which the Excess Elective Contributions are made, shall be made no later than the April 15 of the calendar year following the calendar year for which such Excess Elective Contributions were made. The amount of any income or loss allocable
to such Excess Elective Contributions shall equal the amount of income or loss allocable to the Participant’s Accounts attributable to Elective Contributions for the calendar year, multiplied by a fraction, the numerator of which is the amount
of such Excess Elective Contributions and the denominator of which is the sum of (i) the balance of the Participant’s Accounts attributable to Elective Contributions as of the beginning of the calendar year and (ii) the amount of
Elective Contributions made by the Participant for the calendar year. 
 14. AFTER-TAX ROLLOVER CONTRIBUTIONS. Effective for
taxable years beginning on or after January 1, 2007, Section 4.4 of the Plan is hereby amended by restating the proviso thereof to read as follows: 

provided, however, that if any portion of the eligible rollover distribution is attributable to after-tax contributions or
designated Roth contributions (as defined in section 402A of the Code), such portion may be contributed to the Plan pursuant to this Section 4.4(a) only to the extent that such portion is transferred on behalf of the Eligible Employee directly
from (i) a qualified trust (as defined in section 402(c)(8) of the Code) or an annuity contract described in section 403(b) of the Code, in the case of after-tax contributions or (ii) an “applicable retirement plan” (within the
meaning of section 402A(e)(1) of the Code), in the case of designated Roth contributions. 
  15. PARTICIPANT ACCOUNTS.
Effective for Plan Years beginning after December 31, 2007, the first paragraph of Section 5.1(a) of the Plan is amended in its entirety to read as follows: 

(a) Participant Accounts. The Trustee shall establish and maintain, or cause to be established and maintained,
separate accounts for each Participant. Each such separate account shall, to the extent appropriate, be composed of the following: (i) an Employer Account, to which shall be credited all Employer contributions (other than Qualified Nonelective
Contributions and Safe Harbor Nonelective Employer Contributions), (ii) a 401(k) Employer Account, to which shall be credited all Qualified Nonelective Contributions, Qualified Matching Contributions, Safe Harbor Nonelective Employer
Contributions (other than those made pursuant to the terms of the QACA Safe Harbor 401(k) Plan Supplement) and Safe Harbor Matching Contributions (other than those made pursuant to the terms of the QACA Safe Harbor 401(k) Plan Supplement),
(iii) a 401(k) Salary Deferral Account, to which shall be credited all Pre-Tax Elective Contributions, (iv) a Matching Contribution Account, to which shall be credited all 

 

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Matching Contributions (other than Qualified Matching Contributions or Safe Harbor Matching Contributions), (v) a Post-Tax Employee Contribution Account, to which shall be credited all
Post-Tax Employee Contributions, (vi) a Roth 401(k) Contribution Account, to which shall be credited all Roth 401(k) Contributions, (vii) a Rollover Account, to which shall be credited all Rollover Contributions made on behalf of a
Participant and (viii) a QACA Safe Harbor Contribution Account, to which shall be credited all Safe Harbor Nonelective Employer Contributions made pursuant to the terms of the QACA Safe Harbor 401(k) Plan Supplement and Safe Harbor Matching
Contributions made pursuant to the terms of the QACA Safe Harbor 401(k) Plan Supplement. 
 16. VALUATION OF FUNDS AND ACCOUNTS.
Effective for Plan Years beginning after December 31, 2007, Section 5.1(d) of the Plan is hereby amended by restating the first sentence thereof to read as follows: 

The value of a Participant’s Accounts as of any Valuation Date shall be the sum of the values of his or her investments subaccounts
in each of the Participant’s Employer Account, 401(k) Employer Account, 410(k) Salary Deferral Account, Matching Contribution Account, Post-Tax Employee Contribution Account, Roth 401(k) Contribution Account, Rollover Account and QACA Safe
Harbor Contribution Account. 
 17. ALLOCATION OF EMPLOYER CONTRIBUTIONS. Effective for Plan Years beginning after
December 31, 2007, Section 5.2(c) of the Plan is hereby amended by adding “or QACA Safe Harbor 401(k) Plan Supplement, as applicable” at the end of subsection (C) thereof. 

18. ALLOCATION OF MATCHING CONTRIBUTIONS. Effective for Plan Years beginning after December 31, 2007, Section 5.3 of the Plan is
hereby amended by adding “or QACA Safe Harbor Contribution Account, as applicable” at the end of the first sentence thereof. 
 19.
DISPOSAL OF EXCESS ANNUAL ADDITIONS. Effective January 1, 2009, Section 5.5(b) of the Plan is hereby amended in its entirety to read as follows: 

(b) Disposal of Excess Amount. Unless the Employer specifies another method for limiting the aggregate annual
additions in the Adoption Agreement, if the amount to be allocated to a Participant’s Accounts pursuant to this Article 5 for a Plan Year would exceed the limitations set forth in Section 5.4, such excess allocation shall be corrected in
accordance with the Employee Plans Compliance Resolution System of the Internal Revenue Service (the “EPCRS”). Pursuant to the EPCRS, if such excess allocations consists of annual additions attributable to Elective Contributions and/or
Post-Tax Employee Contributions and the Employer has not made Matching Contributions, such excess allocations shall be deemed (i) any Post-Tax Employee Contributions (plus any earnings allocable thereto) for such Plan Year, (ii) any Roth
401(k) Contributions (plus any earnings allocable thereto) for such Plan Year, (iii) any Pre-Tax Elective Contributions (plus any earnings allocable thereto) for such Plan Year, (iv) any other amounts in such Participant’s Roth 401(k)
Contribution Account, (v) any other amounts in such Participant’s 401(k) Salary Deferral Account and (vi) any amounts in such Participant’s other Accounts, in that order. If, however, the Employer has made

  

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Matching Contributions, the above order shall be modified so that all unmatched Elective Contributions (first Roth 401(k) Contributions and then Pre-Tax Elective Contributions) shall be
distributed before any matched Elective Contributions (first Roth 401(k) Contributions and then Pre-Tax Elective Contributions). Any Matching Contributions (adjusted for earnings) which constitute excess allocations shall be forfeited and placed in
an unallocated account established for the purpose of holding such amounts and are to be used to reduce Employer contributions in the current and succeeding year(s). Such unallocated account is adjusted for earnings and, while amounts remain in such
account, the Employer is not permitted to make contributions (other than Elective Contributions) to the Plan. 
 20. DISTRIBUTION UPON
TERMINATION. Effective for Plan Years beginning after December 31, 2007, Section 6.1(a) of the Plan is hereby amended by restating item (3) thereof to read as follows: 

(3) after the Participant has completed the number of years of Service specified in (i) the vesting schedule elected
by the Employer in the Adoption Agreement entitling the Participant to 100% of his or her Employer Account and Matching Contribution Account and, if applicable, (ii) the vesting schedule elected by the Employer in the QACA Safe Harbor 401(k)
Plan Supplement entitling the Participant to 100% of his or her QACA Safe Harbor Contribution Account. 
 21. VESTING OF QACA SAFE HARBOR
CONTRIBUTION ACCOUNT. Effective for Plan Years beginning after December 31, 2007, Section 6.1(b) of the Plan is hereby amended by adding the following sentence at the end of the first paragraph thereof (after Schedule E and before
the second paragraph thereof) to read as follows: 
 In addition, the Participant shall be entitled to receive a percentage of
the balance of his or her QACA Safe Harbor Contribution Account, which percentage shall be determined by reference to the number of the Participant’s years of Service at the date of the Participant’s termination of Service in accordance
with the schedule specified in the QACA Safe Harbor 401(k) Plan Supplement; provided, however, that a Participant shall be fully vested in such account upon completion of no more than two years of Service. 

22. FORFEITURE OF ACCOUNTS. Effective for Plan Years beginning after December 31, 2007, Section 6.1(b) of the Plan is hereby
further amended by restating the first sentence of the second paragraph thereof to read as follows: 
 The balance of the
Participant’s Employer Account, Matching Contribution Account and QACA Safe Harbor Contribution Account, as applicable, shall be charged to such account and forfeited. 

 

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 23. NOTICE PERIOD. Effective for Plan Years beginning after December 31, 2006,
Section 6.3(b) of the Plan is hereby amended by substituting “180” for “90” where it appears (i) in the first and third sentences of subsection (4)(B) thereof and (ii) in the first sentence of subsection (5)
thereof. 
 24. ROLLOVER DISTRIBUTIONS. Effective January 1, 2007, Section 6.6 of the Plan is hereby restated in its
entirety to read as follows: 
 Section 6.6 Direct Rollover Option. In the case of a
distribution (excluding any amount offset against the Participant’s Accounts to repay the outstanding balance of any unpaid loan) that is an “eligible rollover distribution,” a distributee may elect that all or any portion of such
distribution to which he or she is entitled shall be directly transferred from the Plan to an “eligible retirement plan.” For purposes of this Section, the term “eligible rollover distribution” shall mean any distribution to a
distributee of all or any portion of the balance to the credit of such distributee in a qualified trust; except that such term shall not include (i) any distribution which is one of a series of substantially equal periodic payments (not less
frequently than annually) made (a) for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s designated Beneficiary or (b) for a specified period of
10 years or more, (ii) any distribution to the extent such distribution is required under section 401(a)(9) of the Code, (iii) any hardship distribution or (iv) the portion of any other distribution that is not includible in gross
income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities). The term “eligible retirement plan” shall mean (i) an individual retirement account or annuity described in
section 408 of the Code, (ii) another retirement plan qualified under section 401(a) of the Code (the terms of which permit the acceptance of rollover distributions), (iii) an annuity plan described in section 403(a) of the Code,
(iv) an annuity contract described in section 403(b) of the Code or (v) an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or
political subdivision of a state and which agrees to separately account for amounts transferred into such plan from the Plan; provided, however, that (i) in the case of any eligible rollover distribution from the
Participant’s Post-Tax Employee Contribution Account, the term “eligible retirement plan” shall mean only an individual retirement account or annuity described in section 408(a) or (b) of the Code, or a qualified trust as defined
in section 402(c)(8) of the Code or an annuity contract described in section 403(b) of the Code that provides for separate accounting of the amounts directly transferred from trustee to trustee into such plan from the Plan (and earnings thereon),
including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is not so includible and (ii) in the case of any eligible rollover distribution from the
Participant’s Roth 401(k) Contribution Account, the term “eligible retirement plan” shall mean only an “applicable retirement plan” (within the meaning of section 402A(e)(1) of the Code) which accounts for designated Roth
contributions (as defined in section 402A of the Code) or a Roth IRA described in section 408A of the Code. The term “distributee” shall mean (i) a Participant, (ii) an alternate payee (within the meaning of section 414(p)(8) of
the Code) with respect to a Participant under a qualified domestic relations order or (iii) a surviving spouse of a Participant. Effective with respect to distributions made on or after January 1, 2007, the term “distributee”
shall also include the non-spouse Beneficiary of a 
  

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Participant; provided, however, that a surviving non-spouse Beneficiary may elect to roll over all or any portion of a distribution to which he is entitled under the Plan that is an
“eligible rollover distribution” only to an individual retirement account or annuity and only if: (i) such transfer is a direct trustee-to-trustee transfer and (ii) such account or annuity has been established for the purpose of
receiving such distribution on behalf of the surviving non-spouse Beneficiary (such account or annuity so established shall be treated as an inherited account or annuity within the meaning of section 408(d)(3)(C) of the Code and shall be subject to
the requirements of section 401(a)(9)(B) of the Code (other than clause (iv) thereof)). 
 25. ROLLOVER TO ROTH IRA.
Effective for distributions after December 31, 2007, Section 6.6 of the Plan is hereby further amended by adding the following sentence at the end thereof: 

Effective for distributions after December 31, 2007, a distributee may make a direct rollover distribution to a Roth IRA described in
section 408A(e) of the Code. 
 26. HARDSHIP DISTRIBUTIONS. Effective August 17, 2006, Section 7.2(a) of the Plan is
hereby amended by adding the following at the end of the first paragraph thereof: 
 Effective August 17, 2006, a
distribution shall also be deemed to be made on account of an “immediate and heavy financial need” if the distribution is on account of any of the events described in items (ii), (iii) or (v) of the immediately preceding sentence
for the Participant’s “primary beneficiary” under the Plan. A Participant’s primary beneficiary under the Plan is an individual who is named as a beneficiary under the Plan at the time the hardship is incurred and who has an
unconditional right to all or a portion of the Participant’s Account balance under the Plan upon the death of the Participant. 
 27.
AGE-OR SERVICE-BASED WITHDRAWALS. Effective for Plan Years beginning after December 31, 2007, Section 7.3(b) of the Plan is hereby amended by adding the words “, QACA Safe Harbor Contribution Account” after the
words “Roth 401(k) Contribution Account” where such words appear in the first and second sentences thereof. 
 28. MILITARY
RESERVIST DISTRIBUTION. Effective August 17, 2006, Section 7.3 of the Plan is hereby amended by adding the following subsection (e) at the end thereof: 

(e) Special Withdrawal Rights During Military Service. Notwithstanding anything in the Plan to the contrary, a
Participant who is a military reservist (as defined in section 101 of title 37 of the U.S. Code) and who is called to active duty after September 11, 2001 for more than 179 days or for an indefinite period may take a withdrawal from his 401(k)
Salary Deferral Account and/or Roth 401(k) Contribution Account, if such withdrawal is made during the period beginning on the date of such Participant’s call to active duty and ending on the close of such Participant’s active duty. Such
withdrawal shall be subject to the withdrawal requirements of Section 7.3(d) above. 
  

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 29. WITHDRAWAL OF AUTOMATIC ELECTIVE CONTRIBUTIONS. Effective for Plan Years beginning after
December 31, 2007, Section 7.3 of the Plan is hereby amended by adding the following subsection (f) at the end thereof: 

(f) Withdrawals of Automatic Elective Contributions. Unless elected otherwise by the Employer, automatic Elective
Contributions made pursuant to the QACA Safe Harbor 401(k) Plan Supplement or the EACA 401(k) Plan Supplement, as adjusted for any investment gains or losses, may be withdrawn by the Participant within 90 days of his or her first automatic Elective
Contribution made pursuant to such Supplement. Any Safe Harbor Matching Contributions made with respect to such withdrawn Elective Contributions shall be forfeited. Such withdrawal from the Employer Plan or any other plan shall not constitute an
“eligible rollover distribution” for purposes of Section 4.4 or 6.6 and such withdrawn Elective Contributions and any forfeited Safe Harbor Matching Contributions corresponding thereto shall not be taken into account for purposes of
the actual deferral percentage test or the actual contribution percentage test described in Section 4.2. 
 30. RESTORATION OF
FORFEITURES. Effective for Plan Years beginning after December 31, 2007, Section 8.3 of the Plan is hereby amended by adding the words “, QACA Safe Harbor Contribution Account” after the words “Employer Account”
where such words appear in the first and third sentences of subsection (b) thereof and the second sentence of subsection (c) thereof. 

31. QUALIFIED DOMESTIC RELATIONS ORDER. Effective August 17, 2006, Section 11.3(b) of the Plan is hereby amended by adding the
following at the end thereof: 
 A domestic relations order shall not fail to be a qualified domestic relations order solely
because of the time at which it is issued or because it is issued after or revises another domestic relations order or qualified domestic relations order. 

32. TOP HEAVY STATUS. Effective for Plan Years beginning after December 31, 2007, Section 12.1 of the Plan is hereby amended by
restating the fourth sentence of the first paragraph thereof to read as follows: 
 A SIMPLE Plan that is maintained in
accordance with section 401(k)(11) of the Code shall not be subject to the requirements of this Article. An Employer Plan that consists solely of a Safe Harbor Plan that is maintained in accordance with section 401(k)(12) or 401(k)(13) of the Code
and section 401(m)(11) or 401(m)(12) of the Code shall not be subject to the requirements of this Article. 
 33. DISTRIBUTION UPON PLAN
TERMINATION. Effective for Plan Years beginning after December 31, 2007, Section 13.3 of the Plan is hereby amended by inserting the words “, QACA Safe Harbor Contribution” after the words “Roth 401(k)
Contribution” where such words appear in the third sentence of the first paragraph thereof. 
  

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  IN WITNESS WHEREOF, ABA/RF has caused this instrument to be executed by a duly
authorized officer this 15 day of December, 2009. 
   
  
			
	ABA RETIREMENT FUNDS
		
	By:	 	 /s/ Diane J. Fuchs

		
	Its:	 	 President

 

 10Amended and Restated Purchase Agreement

 Exhibit 10.1 

AMENDMENT NO. 1 TO AMENDED AND RESTATED PURCHASE AGREEMENT 

This AMENDMENT NO. 1 TO AMENDED AND RESTATED PURCHASE AGREEMENT (“Amendment”) dated this 21
st day of June, 2010, is made by and among STONEMOR
OPERATING LLC, a Delaware limited liability company (“StoneMor LLC”), joined herein by its indirect subsidiaries, STONEMOR INDIANA LLC, an Indiana limited liability company (“Buyer LLC”),
STONEMOR INDIANA SUBSIDIARY LLC, an Indiana limited liability company (“Buyer NQ Sub”) and OHIO CEMETERY HOLDINGS, INC., an Ohio non-profit corporation (“Ohio Non-Profit” and collectively
with Buyer LLC, Buyer NQ Sub and StoneMor LLC, “Buyer”), GILL FUNERAL HOME, LLC, an Indiana limited liability company (“Gill”), GARDENS OF MEMORY CEMETERY, LLC, an
Indiana limited liability company (“Gardens of Memory”), GARDEN VIEW FUNERAL HOME, LLC, an Indiana limited liability company (“Garden View”), FOREST LAWN FUNERAL HOME
PROPERTIES, LLC, an Indiana limited liability company (“Forest Lawn”), HERITAGE HILLS MEMORY GARDENS OF OHIO LTD., an Ohio limited liability company (“Heritage”), ROYAL OAK MEMORIAL
GARDENS OF OHIO LTD., an Ohio limited liability company (“Royal Oak”), MEMORY GARDENS MANAGEMENT CORPORATION, an Indiana corporation (“MGMC”); ANSURE MORTUARIES OF INDIANA, LLC,
an Indiana limited liability company (“Ansure”), and its sole member, ROBERT E. NELMS (“Nelms”), ROBERT NELMS, LLC and LYNNETTE GRAY, the receiver appointed by the Court with
respect to the business of Ansure and its subsidiaries (the “Receiver”). 
 RECITALS:

 WHEREAS, Buyer, all or certain of the Sellers and the Receiver (solely for
purposes of Sections 5.5, 5.11, 5.12, 5.14, 5.19 and 11.11 therein), are parties to that certain Amended and Restated Purchase Agreement (the “Purchase Agreement”) dated April 2, 2010; all capitalized terms not otherwise
defined herein shall have the meanings given to such terms in the Purchase Agreement; and 
 WHEREAS, the
parties signatories hereto desire to amend the Purchase Agreement as further set forth herein. 
 NOW,
THEREFORE, in consideration of the premises and the mutual covenants, agreements, representations and warranties herein contained, the parties, intending to be legally bound hereby, agree as follows: 

 

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 1. Addition of an Asset Seller. By executing this Amendment, Robert Nelms, LLC joins and is hereby
added to the Purchase Agreement as an “Asset Seller”. 
 2. Amendment to Section 3.7(b). The text of Section 3.7(b)
of the Purchase Agreement is hereby deleted and replaced in its entirety with the following text: 
 “The Owned Business
shall not include those items specifically identified in Schedule 3.7 as being excluded from the Acquired Assets hereunder (the “Excluded Assets”).” 

3. Amendment to Section 3.19(e). The text of Section 3.19(e) of the Purchase Agreement is hereby deleted and replaced in its entirety
with the following text: 
 “Except as provided in Schedule 3.19, no underground storage tanks are present at the Real
Property.” 
 4. Amendment to Section 3.29. The text of Section 3.29 of the Purchase Agreement is hereby deleted and
replaced in its entirety with the following text: 
 “Except as provided in Schedule 3.29, no Seller nor any Person
acting on behalf of any Seller has agreed to pay to any Person any commission, finder’s or investment banking fee, or similar payment in connection with this Agreement, or the transactions contemplated thereby, nor has any Seller, or any Person
acting on behalf of any Seller, taken any action on which a claim for any such payment could be based. 
 5. Amendment to
Section 3.34. The heading and the text of Section 3.34 of the Purchase Agreement is hereby deleted and replaced in its entirety with the following: 

“No Other Representations or Warranties; Sellers’ Knowledge. Except as expressly stated in this
Agreement, Sellers make no other representation or warranty of any kind whatsoever. Any representation or warranties made by a Seller with respect to a date after the Appointment Date is made to the Knowledge of such Seller; provided however, that
(i) with respect to any representation or warranty made hereunder which relates to a period which is both prior and after the Appointment Date, the qualification as to such Seller’s Knowledge set forth herein shall apply only to the period
after the Appointment Date, and (ii) any representation or warranty made by a Seller hereunder as to a date which is after the Appointment Date that, due to facts, circumstances or events existing prior to the Appointment Date, would have been
breached but for such knowledge qualifier shall be deemed to have been breached by the Sellers notwithstanding anything to the contrary in this Agreement. The Knowledge of the Receiver shall in no event include the knowledge of any other person.
The provisions of this Section 3.34 replace, supersede and are in lieu of any qualification to the Sellers’ and Receiver’s Knowledge included in this Agreement with respect to any period after the Appointment Date.”

  

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 6. Amendment to Section 5.13. The text of Section 5.13 of the Purchase Agreement is hereby
deleted and replaced in its entirety with the following text: 
 “That certain loan of Comerica Bank N.A. secured by
assets of certain of the Companies (the “Comerica Loan”) shall be paid off by the Buyer at Closing pursuant to a payoff letter to be provided by Comerica Bank in form and substance satisfactory to Buyer. Buyer agrees
that out of the proceeds of the Smith Barney Account which are to be assigned to Buyer pursuant to Section 1.1 above, the amount referenced in Schedule 11.1 will be set aside on account of Nelms’ tax liabilities incurred in connection with
the liquidation of the Smith Barney Account and will be forwarded to the IRS at the Closing, promptly after receiving the proceeds of the Smith Barney Account.” 

7. Amendment to Section 5.16. The text of Section 5.16 of the Purchase Agreement is hereby deleted and replaced in its entirety with the
following text: 
 “Buyer will offer those employees of the Owned Business who (i) have been employed by the Owned
Business on or prior to the Closing Date; (ii) are eligible for health benefit continuation coverage pursuant to Section 4980B of the Code and Sections 601 through 609 of ERISA as of the Closing Date; and (iii) will not be employed by
Buyer after the Closing (the “Eligible Employees”) to receive, at their expense, such continuing coverage. Buyer shall pay the subsidy payable in connection with such payment for the Eligible Employees
provided and only for so long as Buyer or the Asset Sellers have the obligation to do so pursuant to applicable law. Buyer will also assume all claims incurred on the Company Benefit Plans on or before the Closing Date which have not been reported
on or prior to the Closing Date.” 
 8. Amendment to Section 5.17. The text of Section 5.17 of the Purchase Agreement
is hereby deleted and replaced in its entirety with the following text: 
 “Immediately following Closing and as
required by applicable Laws, Buyer shall furnish notice to customers under the Pre-/At-Need Contracts advising them of the closing of the transactions contemplated hereby and that Buyer or the Companies, as the case may be, will perform the
Pre-/At-Need Contracts and identifying the escrow agent with whom escrow funds related to such contracts are held. Buyer will deliver such notice in the form customarily provided by Buyer after acquisition of a cemetery, which notice shall be
delivered or posted to the customers’ last known address.” 
 9. Amendment to Section 5.18. The text of
Section 5.18 of the Purchase Agreement is hereby deleted and replaced in its entirety with the following text: 

Access to Office Space and Information. For a period of ninety (90) days after the Closing (the
“Use Period”), Buyer may use the corporate office of Memory Gardens Management Corporation located at the eighth floor of the building located at 10 West Market Street, Indianapolis, Indiana (the
“Premises”), including the fixtures, furniture and property located therein. Neither Sellers nor the Receiver may unreasonably interfere Buyer’s use of the Premises

  

 3 

 during the Use Period or remove from the Premises any fixtures, furniture and property (including any
computers and servers) located therein; provided, however, that as soon as practicable, and after Buyer has copied all the information pertaining to the Owned Business with respect thereto, one server may be removed and delivered to American Bronze
Craft, Inc. Buyer will be responsible for any damage to the Premises occurring during the Use Period that causes Sellers to incur any liability to Keybank National Association, the sublandlord of the Premises
(“Keybank”) in addition to those amounts paid by Buyer (either directly or via the Receiver) to Keybank pursuant to the Agreement for Mutual Release of Claims and Termination of Sublease (the “Sublease
Termination”), dated as of June 21, 2010, by the Sublandlord (as defined therein) and the Subtenant (as defined therein). Except as provided in the Sublease Termination, neither Sellers nor the Receiver may terminate
the any agreement for the sublease or use of the Premises without Buyer’s prior written consent. 
 10. Amendment to
Section 6.2(t). The text of Section 6.2(t) of the Purchase Agreement is hereby deleted and replaced in its entirety with the following text: 

“The sale by Robert Nelms, LLC of the Corinthian Services Interest to Corinthian Services of Iowa, LLC shall have been
consummated on or before the Closing Date on terms acceptable to Buyer and the proceeds to such sale shall have been forwarded to Buyer.” 

11. Amendments to Section 11.1. 

(a) The text of the defined term “Closeout Account” is hereby deleted and replaced in its entirety with the following text: 

““Closeout Account” shall have the meaning as set forth in Section 11.12.” 

(b) The text of the last paragraph of the defined term “Retained Liabilities” in Section 11.1 of the Purchase Agreement is hereby deleted
and replaced in its entirety with the following text: 
 “Notwithstanding the foregoing, the Liabilities, claims and
demands set forth in Schedule 11.1 which will be prepared by the Buyer and agreed to by Nelms and the Receiver on or prior to the Closing will not be considered Retained Liabilities and will be paid by the Buyer in the amounts reflected on
Schedule 11.1 or as allowed by the Court.” 
 (c) The text of the defined term ““Sellers’ Knowledge”,
“Knowledge of the Sellers” or any other reference to the “Knowledge” of one or more Sellers” is hereby deleted and replaced in its entirety with the following text: 

“means (i) with respect to period prior to the Appointment Date the knowledge of (A) Robert E. Nelms,
(B) Ronald P. Robertson and (C) any other individual who is serving as a director, officer or manager of the Companies or Ansure. For purposes of this definition, the persons referenced in the immediately preceding sentence shall be deemed
to have knowledge of matters of which any individual assigned by a third-party representative or advisor of Sellers to provide substantial services in connection with the transaction contemplated hereby has actual

  

 4 

 
knowledge; and (ii) with respect to periods after the Appointment Date, the actual knowledge of Robert E. Nelms, Ronald P. Robertson or Barry Bedford.” 

12. Amendment to Section 11.2(c)(1). The text of Section 11.2(c)(1) of the Purchase Agreement is hereby deleted and replaced in its
entirety with the following text: 
 “if to Sellers, to: 

Michael P. Wyman 

4602 Waters Edge Way 

Greenwood, Indiana 46173 

with a copy to: 

Mark Waterfill, Attorney at Law 

Benesch/Dann Pecar 

One American Square, Suite 2300 

Indianapolis, Indiana 46282” 

13. Amendment to Section 11.11. 

(a) In the
11th line of Section 11.11 of the Purchase Agreement,
after the word “seeking”, the following text shall be deleted: 
 “: (x) to recognize Buyer or any entity
designated by Buyer as the party in interest with respect to the Misappropriation Claims; and (y)” 
 (b) In the 19
th line of Section 11.11 of the Purchase Agreement,
after the word “hereunder”, the following text shall be inserted: 
 “including with respect to the Receiver
sending or delivering the Hello Letters as required by law as or taking any action set forth in Section 5.17 herein and further” 

14. Amendment to Section 11.12. At the end of Section 11.12 the following text shall be added: 

“The Receiver shall keep a record of all expenses paid out of the Closeout Account and will provide Buyer, within 90 days after
the Closing, a report setting forth all expenses paid out of the Closeout Account. Buyer will have the right to audit such report. To the extent that any proceeds remain in the Closeout Account at the end of such 90-day period, such proceeds will be
promptly delivered to Buyer.” 
  

 5 

 15. Amendment to Signature Pages. 

(a) In signature blocks of Heritage and Royal Oak after the phrase “LTD.”, the phrase “LLC” will be deleted. 

(b) In the signature blocks of Ansure and any entity which is an Asset Seller, reference to Nelms as a signatory on behalf of those entities shall be
deleted. 
 16. Joinder. Any party signatory hereto, that has not executed the Purchase Agreement shall be deemed to have executed and
joined as a party to and agrees to be subject to and bound by the provisions of the Purchase Agreement as amended hereunder. 
 17. Except as
set forth herein all other provisions of the Purchase Agreement shall remain unchanged. If one or more provisions of this Amendment shall be held invalid, illegal or unenforceable, such provision shall, to the extent possible, be modified in such
manner as to be valid, legal and enforceable but so as to most nearly retain the intent of the parties, and if such modification is not possible, such provision shall be severed from this Amendment. In either case, the balance of this Amendment
shall be interpreted as if such provision were so modified or excluded, as the case may be, and shall be enforceable in accordance with its terms. 

18. This Amendment shall be binding upon the parties signatories hereto and their respective successors and permitted assigns. 

19. This Amendment may be executed in two or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one
and the same instrument. 
 20. The parties acknowledge and agree that nothing set forth in this Amendment shall be construed as a
representation or warranty of the Receiver or to expand any representation and warranty of the Receiver set forth in the Purchase Agreement prior to the adoption of this Amendment, and the Receiver makes no representations, warranties or covenants
except as provided in Section 5.5, 5.11., 5.12, 5.14, 5.19 and Section 11.11 of the Purchase Agreement. The Buyer, by its execution of this Amendment, reaffirms its indemnity of the Receiver set forth in Section 11.11 of the Purchase
Agreement. 
 21. The representations and warranties of the parties hereto contained in the Purchase Agreement remain true and correct, on and
as of the date of this Amendment, except for representations or warranties made as of some other specified date, which remain true and correct as of such specified date. 

[Signature Page Follows] 
  

 6 

 In Witness Whereof, the undersigned parties hereto have duly executed this
Amendment on the date first above written. 
  

	
	BUYER:
	
	 STONEMOR OPERATING LLC,

a Delaware limited liability company

	
	By: /s/ Paul Waimberg
	PAUL WAIMBERG, Vice President
	
	 STONEMOR INDIANA LLC, 

an Indiana limited liability company

	
	By: /s/ Paul Waimberg
	PAUL WAIMBERG, Vice President
	
	 STONEMOR INDIANA
SUBSIDIARY LLC,

an Indiana limited liability company

	
	By: /s/ Paul Waimberg
	PAUL WAIMBERG, Vice President
	
	OHIO CEMETERY HOLDINGS,
INC., an Ohio corporation
	
	By: /s/ Paul Waimberg
	 PAUL WAIMBERG, Vice President

	
	SELLERS:
	
	ANSURE MORTUARIES OF
INDIANA, LLC
	
	By:
	/s/ Ronald P. Robertson
	/s/ Lynette Gray, Receiver
	
	MEMORY GARDENS
MANAGEMENT
CORPORATION
	
	By:
	/s/ Ronald P. Robertson
	/s/ Lynette Gray, Receiver
	
	FOREST LAWN FUNERAL HOME
PROPERTIES, LLC
	
	By:
	/s/ Ronald P. Robertson
	/s/ Lynette Gray, Receiver
	
	GARDENS OF MEMORY
CEMETERY LLC
	
	By:
	/s/ Ronald P. Robertson
	/s/ Lynette Gray, Receiver
	
	GILL FUNERAL HOME, LLC
	
	By:
	/s/ Ronald P. Robertson
	/s/ Lynette Gray, Receiver

  

	
	
	GARDEN VIEW FUNERAL HOME, LLC
	
	By:
	/s/ Ronald P. Robertson
	/s/ Lynette Gray, Receiver
	
	ROYAL OAK MEMORIAL GARDENS OF OHIO LTD.
	
	By:
	/s/ Ronald P. Robertson
	/s/ Lynette Gray, Receiver
	
	HERITAGE HILLS MEMORY GARDENS OF OHIO LTD.
	
	By:
	/s/ Ronald P. Robertson
	/s/ Lynette Gray, Receiver

	
	
	/s/ Michael P. Wyman POA for Robert Nelms
	ROBERT E. NELMS

  

	
	ROBERT NELMS, LLC
	
	By:
	/s/ Michael P. Wyman POA for Robert Nelms
	ROBERT E. NELMS, member and president

	
	
	/s/ Lynettte Gray, Receiver
	LYNNETTE GRAY, Receiver

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