Document:

exv4w3

Exhibit 4.3

PROTOTYPE

DEFINED CONTRIBUTION RETIREMENT PLAN

BASIC PLAN # 01

AccuDraft, Inc.

940 Centre Circle, Suite 2020

Altamonte Springs, FL 32714

			
	 	 	 
	DC Basic Plan #01
	 	August 2006

 

 

Table of Contents

	 	 	 	 	 

	Article 1 — Definitions
	 	 	 	 
	1.1 ACP Test
	 	Page -1-
	1.2 ACP Safe Harbor Matching Contribution
	 	Page -1-
	1.3 ACP Safe Harbor Matching Contribution Account
	 	Page -1-
	1.5 Actual Deferral Percentage
	 	Page -1-
	1.6 Actual Deferral Percentage Test
	 	Page -2-
	1.7 Administrator
	 	Page -2-
	1.8 Adopting Employer
	 	Page -2-
	1.9 ADP Safe Harbor Matching Contribution
	 	Page -3-
	1.10 ADP Safe Harbor Matching Contribution Account
	 	Page -3-
	1.11 ADP Safe Harbor Non-Elective Contribution
	 	Page -3-
	1.12 ADP Safe Harbor Non-Elective Contribution Account
	 	Page -3-
	1.13 ADP Test
	 	Page -3-
	1.14 Affiliated Employer
	 	Page -3-
	1.15 Age
	 	Page -3-
	1.16 Allocation Period
	 	Page -3-
	1.17 Anniversary Date
	 	Page -3-
	1.18 Annuity Starting Date
	 	Page -4-
	1.19 Average Contribution Percentage
	 	Page -4-
	1.20 Basic Plan
	 	Page -4-
	1.21 Benefitting Participant
	 	Page -4-
	1.22 Beneficiary
	 	Page -4-
	1.23 Break in Service
	 	Page -4-
	1.24 Catch-Up Contribution
	 	Page -5-
	1.25 Code
	 	Page -5-
	1.26 Code §3401 Compensation
	 	Page -5-
	1.27 Code §415 Safe Harbor Compensation
	 	Page -5-
	1.28 Code §415 Statutory Compensation
	 	Page -6-
	1.29 Compensation
	 	Page -7-
	1.30 Contribution Percentage
	 	Page -8-
	1.31 Contribution Percentage Amounts
	 	Page -8-
	1.32 Counting of Hours Method
	 	Page -8-
	1.34 Deductible Employee Contribution Account
	 	Page -8-
	1.35 Deemed IRA
	 	Page -8-
	1.36 Deemed IRA Account
	 	Page -8-
	1.37 Disability
	 	Page -8-
	1.38 Early Retirement Age
	 	Page -8-
	1.39 Early Retirement Date
	 	Page -9-
	1.40 Earned Income
	 	Page -9-
	1.41 Elapsed Time Method
	 	Page -9-
	1.42 Elective Deferral
	 	Page -9-
	1.43 Employee
	 	Page -9-
	1.44 Employee Contribution
	 	Page -9-
	1.45 Employer
	 	Page -10-
	1.46 Excess Aggregate Contributions
	 	Page -10-
	1.47 Excess Contributions
	 	Page -10-
	1.48 Excess Elective Deferrals
	 	Page -10-
	1.49 Fiduciary
	 	Page -10-
	1.50 Fiscal Year
	 	Page -10-
	1.51 Forfeiture
	 	Page -10-
	1.52 Form W-2 Compensation
	 	Page -10-
	1.53 HCE
	 	Page -11-
	1.54 Highly Compensated Employee
	 	Page -11-
	1.55 Hour of Service
	 	Page -11-
	1.56 Key Employee
	 	Page -12-
	1.57 Leased Employee
	 	Page -12-
	1.58 Limitation Year
	 	Page -12-
	1.59 Mandatory Employee Contribution
	 	Page -12-
	1.60 Mandatory Employee Contribution Account
	 	Page -12-
	1.61 Matching Contribution
	 	Page -12-
	1.62 Matching Contribution Account
	 	Page -12-
	1.63 Maternity or Paternity Leave
	 	Page -12-
	1.64 NHCE
	 	Page -12-
	1.65 Non-Elective Contribution
	 	Page -12-
	1.66
Non-Highly Compensated Employee
	 	Page -12-

			
	 	 	 
	DC Basic Plan #01
	 	August 2006

 

 

	 	 	 	 	 

	1.67 Non-Key Employee
	 	Page -13-
	1.68 Non-Safe Harbor Matching Contribution
	 	Page -13-
	1.69 Non-Safe Harbor Matching Contribution Account
	 	Page -13-
	1.70 Non-Safe Harbor Non-Elective Contribution
	 	Page -13-
	1.71 Non-Safe Harbor Non-Elective Contribution Account
	 	Page -13-
	1.72 Normal Form of Distribution
	 	Page -13-
	1.73 Normal Retirement Age
	 	Page -13-
	1.74 Normal Retirement Date
	 	Page -13-
	1.75 Otherwise Excludible Participants
	 	Page -13-
	1.76 Optional Form of Distribution
	 	Page -13-
	1.77 Owner-Employee
	 	Page -13-
	1.78 Participant
	 	Page -13-
	1.79 Participant’s Account
	 	Page -13-
	1.80 Period of Service
	 	Page -14-
	1.81 Period of Severance
	 	Page -15-
	1.82 Permissive Aggregation Group
	 	Page -15-
	1.83 Plan
	 	Page -15-
	1.84 Plan Year
	 	Page -15-
	1.85 Policy
	 	Page -16-
	1.87 Pre-Tax Elective Deferral Account
	 	Page -16-
	1.88 Prevailing Wage Account
	 	Page -16-
	1.89 Prevailing Wage Contribution
	 	Page -16-
	1.90 Prevailing Wage Employee
	 	Page -16-
	1.91 Prevailing Wage Law
	 	Page -16-
	1.92 QJSA
	 	Page -16-
	1.93 QMAC
	 	Page -16-
	1.94 QMAC Account
	 	Page -16-
	1.95 QNEC
	 	Page -16-
	1.96 QNEC Account
	 	Page -16-
	1.97 QPSA
	 	Page -16-
	1.98 Qualified Joint and Survivor Annuity
	 	Page -16-
	1.99 Qualified Matching Contribution
	 	Page -16-
	1.101 Qualified Non-Elective Contribution
	 	Page -16-
	1.103 Qualified Pre-Retirement Survivor Annuity
	 	Page -17-
	1.104 Required Aggregation Group
	 	Page -17-
	1.105 Required Beginning Date
	 	Page -17-
	1.106 Rollover Account
	 	Page -17-
	1.107 Rollover Contribution (or Rollover)
	 	Page -17-
	1.108 Roth Elective Deferral
	 	Page -17-
	1.109 Roth Elective Deferral
	 	Page -17-
	1.110 Safe Harbor 401(k) Contribution
	 	Page -17-
	1.111 Safe Harbor 401(k) Plan
	 	Page -17-
	1.113 Self-Employed Individual
	 	Page -18-
	1.114 Severance from Employment
	 	Page -18-
	1.115 Sponsoring Employer
	 	Page-18-
	1.116 Spouse
	 	Page-18-
	1.117 Termination of Employment
	 	Page-18-
	1.118 Terminated Participant
	 	Page-18-
	1.119 Top Heavy
	 	Page-18-
	1.120 Top Heavy Minimum Allocation
	 	Page-18-
	1.121 Top Heavy Ratio
	 	Page-18-
	1.122 Transfer Contribution
	 	Page-19-
	1.123 Trustee
	 	Page-19-
	1.124 Trust (or Trust Fund)
	 	Page-19-
	1.125 Valuation Date
	 	Page -19-
	1.126 Vested Aggregate Account
	 	Page -19-
	1.127 Vested, Vested Interest or Vesting
	 	Page -19-
	1.128 Voluntary Employee Contribution
	 	Page -20-
	1.129 Voluntary Employee Contribution Account
	 	Page -20-
	1.130 Year of Service
	 	Page -20-
	 
	 	 	 	 
	Article 2 — Plan Participation
	 	 	 	 
	2.1 Eligibility Requirements
	 	Page -22-
	2.2 Entry Date 
	 	Page -23-
	2.3 Waiver of Participation
	 	Page -23-
	2.4 Reemployment
	 	Page -24-
	2.5 Exclusion of an Eligible Employee
	 	Page -24-
	2.6
Inclusion of an Ineligible Employee
	 	Page -24-

			
	 	 	 
	DC Basic Plan #01
	 	August 2006

 

 

	 	 	 	 	 

	Article 3 —  Contributions and Allocations
	 	 	 	 
	3.1 Employer Contributions
	 	Page -25-
	3.2 Allocation of Employer Contributions
	 	Page -29-
	3.3 Allocation of Earnings and Losses
	 	Page -33-
	3.4 Allocation of Forfeitures
	 	Page -33-
	3.5 Top Heavy Minimum Allocation
	 	Page -34-
	3.6 Failsafe Allocation
	 	Page -35-
	3.7 Rollover Contributions
	 	Page -35-
	3.8 Voluntary Employee Contributions
	 	Page -35-
	3.9 Mandatory Employee Contributions
	 	Page -36-
	3.10 Deductible Employee Contributions
	 	Page -36-
	3.11 SIMPLE 401(k) Provisions
	 	Page -36-
	3.12 Deemed IRAs
	 	Page -38-
	 
	 	 	 	 
	Article 4 —  Plan Benefits
	 	 	 	 
	4.1 Benefit Upon Normal (or Early) Retirement
	 	Page -39-
	4.2 Benefit Upon Late Retirement
	 	Page -39-
	4.3 Benefit Upon Death
	 	Page -39-
	4.4 Benefit Upon Disability
	 	Page -39-
	4.5 Benefit Upon Termination of Employment
	 	Page -39-
	4.6 Determination of Vested Interest
	 	Page -39-
	 
	 	 	 	 
	Article 5 —  Distribution of Benefits
	 	 	 	 
	5.1 Distribution of Benefit Upon Retirement
	 	Page -43-
	5.2 Distribution of Benefit Upon Death
	 	Page -43-
	5.3 Distribution of Benefit Upon Disability
	 	Page -45-
	5.4 Distribution of Benefit Upon Termination
of Employment
	 	Page -46-
	5.5 Mandatory Cash-Out of Benefits
	 	Page -46-
	5.6 Restrictions on Immediate Distributions
	 	Page -47-
	5.7 Accounts of Rehired Participants
	 	Page -48-
	5.8 Spousal Consent Requirements
	 	Page -49-
	5.9 Application of Code §401 (a)(9)
	 	Page -50-
	5.10 Statutory Commencement of Benefits
	 	Page -53-
	5.11 Earnings Before Benefit Distribution
	 	Page -53-
	5.12 Distribution in the Event of Legal Incapacity
	 	Page -53-
	5.13 Missing Payees and Unclaimed Benefits
	 	Page -53-
	5.14 Direct Rollovers
	 	Page -53-
	5.15 Distribution of Property
	 	Page -54-
	5.16 Financial Hardship Distributions
	 	Page -54-
	5.17 In-Service Distributions
	 	Page -54-
	5.18 Distribution of Excess Elective Deferrals
	 	Page -55-
	5.19 Distribution of Excess Contributions
	 	Page -56-
	5.20 Distribution of Excess Aggregate Contributions
	 	Page -57-
	5.21 Distribution of Rollover Contributions
	 	Page -59-
	5.22 Distribution of Transfer Contributions
	 	Page -59-
	5.23 Distribution of Voluntary Employee Contributions
	 	Page -59-
	5.24 Distribution of Mandatory Employee Contributions
	 	Page -60-
	5.25 Rules Relating to Retroactive Annuity
Starting Dates
	 	Page -60-
	 
	 	 	 	 
	Article 6 —  Code §415 Limitations
	 	 	 	 
	6.1 Maximum Annual Additions
	 	Page -62-
	6.2 Adjustments to Maximum Annual Addition
	 	Page -62-
	6.3 Multiple
Plans and Multiple Employers
	 	Page -62-
	6.4 Adjustment for Excessive Annual Additions
	 	Page -63-
	 
	 	 	 	 
	Article 7 —  Loans, Insurance and Directed Investments
	 	 	 	 
	7.1 Loans to Participants
	 	Page -64-
	7.2 Insurance on Participants
	 	Page -64-
	7.3 Key Man Insurance
	 	Page -65-
	7.4 Directed Investment Accounts
	 	Page -65-

			
	 	 	 
	DC Basic Plan #01
	 	August 2006

 

 

	 	 	 	 	 

	Article 8 —  Duties of the Administrator
	 	 	 	 
	8.1 Appointment, Resignation, Removal and Succession
	 	Page -66-
	8.2 General Powers and Duties
	 	Page -66-
	8.3 Appointment of Administrative Committee
	 	Page -66-
	8.4 Multiple Administrators
	 	Page -66-
	8.5 Correcting Administrative Errors
	 	Page -66-
	8.6 Promulgating Notices and Procedures
	 	Page -66-
	8.7 Employment of Agents and Counsel
	 	Page -67-
	8.8 Compensation and Expenses
	 	Page -67-
	8.9 Claims Procedures
	 	Page -67-
	8.10 Qualified Domestic Relations Orders
	 	Page -69-
	8.11 Appointment of an Investment Manager
	 	Page -69-
	 
	 	 	 	 
	Article 9 —  Trustee Provisions
	 	 	 	 
	9.1 Appointment, Resignation, Removal and Succession
	 	Page -70-
	9.2 Powers and Duties of the Trustee
	 	Page -70-
	 
	 	 	 	 
	Article 10 —  Amendment, Termination and Merger
	 	 	 	 
	10.1 Plan Amendment
	 	Page -71-
	10.2 Termination By Sponsoring Employer
	 	Page -72-
	10.3 Termination of Participation by Adopting Employer
	 	Page -73-
	10.4 Merger or Consolidation
	 	Page -73-
	 
	 	 	 	 
	Article 11 —  Miscellaneous Provisions
	 	 	 	 
	11.1 No Contract of Employment
	 	Page -74-
	11.2 Title to Assets
	 	Page -74-
	11.3 Qualified Military Service
	 	Page -74-
	11.4 Fiduciaries and Bonding
	 	Page -74-
	11.5 Severability of Provisions
	 	Page -74-
	11.6 Gender and Number
	 	Page -74-
	11.7 Headings and Subheadings
	 	Page -74-
	11.8 Legal Action
	 	Page -74-
	11.9 Qualified Plan Status
	 	Page -74-
	11.10 Mailing of Notices to Administrator, Employer or Trustee
	 	Page -74-
	11.11 Participant Notices and Waivers of Notices
	 	Page -74-
	11.12 No Duplication of Benefits
	 	Page -74-
	11.13 Evidence Furnished Conclusive
	 	Page -75-
	11.14 Release of Claims
	 	Page -75-
	11.15 Multiple Copies of Plan And/or Trust And/or
Adoption Agreement
	 	Page -75-
	11.16 Loss of Prototype Status
	 	Page -75-
	11.17 Limitation of Liability and Indemnification
	 	Page -75-
	11.18 Written Elections and Forms
	 	Page -75-
	11.19 Assignment and Alienation of Benefits
	 	Page -75-
	11.20 Exclusive Benefit Rule
	 	Page -75-
	11.21 Dual and Multiple Trusts
	 	Page -75-

			
	 	 	 
	DC Basic Plan #01
	 	August 2006

 

 

AccuDraft

Prototype Defined Contribution Retirement Plan

Preamble

This document is a basic Prototype Defined Contribution Retirement Plan. The sponsor of this
prototype is AccuDraft, Inc. or its successor (hereinafter sometimes referred to as the Prototype
Sponsor). The Prototype Sponsor has designated this Prototype Defined Contribution Retirement Plan
as Basic Plan Number 01. Basic Plan 01 and its companion Adoption Agreements include provisions for
a money purchase plan, a profit sharing plan, and a 401(k) plan.

A Sponsoring Employer may adopt one or more plans by executing a completed Adoption Agreement for
each type of plan adopted. A Sponsoring Employer may adopt one or more trusts to hold some or all
retirement plan assets. The documents mentioned in this section, taken together, constitute the
AccuDraft Prototype Defined Contribution Retirement Plan and Trust. In addition, additional
Employers may adopt this Plan as an Adopting Employer by completing the Adopting Employer Addendum.
To the extent an Adopting Employer is not an Affiliated Employer, the Plan will become a multiple
employer plan as set forth in Code §413, and the Plan will cease to be a Prototype Plan.

The seven Adoption Agreements included with the Basic Plan permit a Sponsoring Employer to adopt
provisions for one of the following types of plans on a standardized or non-standardized basis:
profit sharing, money purchase pension, or 401(k) cash or deferred. The Adoption Agreements permit
both integrated and non-integrated formulas, though these terms do not appear in the title of the
Adoption Agreements. A defined contribution plan using an integrated formula for allocation of
Employer contributions and/of forfeitures is “integrated.” The term “integrated” means a plan which
relies on disparities permitted by Code §401(a)(5) and §401(1) to satisfy the non-discrimination
requirements of Code §401(a)(4). The non-standardized Adoption Agreements includes provisions for
cross-tested allocations.

It is contemplated that this prototype retirement program may be used to continue previously
established plans. In this successor plan use, execution of an Adoption Agreement constitutes an
amendment to the original plan.

Article 1

Definitions

	1.1	 	ACP Test. The term “ACP Test” means the Actual Contribution Percentage Test.
	 
	1.2	 	ACP Safe Harbor Matching Contribution. The term “ACP Safe Harbor Matching Contribution”
means a
Matching Contribution which falls within the requirements of the ACP Safe Harbor as set forth
in Code §401(m).
The eligibility requirements for Matching Contributions as elected in the Adoption Agreement
will apply to ACP
Safe Harbor Matching Contributions.
	 
	1.3	 	ACP Safe Harbor Matching Contribution Account. The term “ACP Safe Harbor Matching
Contribution
Account” means the account to which a Participant’s ACP Safe Harbor Matching Contributions
are credited.
	 
	1.4	 	Actual Contribution Percentage Test. The term “Actual Contribution Percentage Test” means
the
nondiscrimination test for Matching Contributions, Voluntary Employee Contributions and
Mandatory Employee
Contributions under Code §401(m). The Actual Contribution Percentage Test will be determined
each Plan Year
by the current year or prior year testing method as elected in the Adoption Agreement. If
prior year testing is used,
then for the first Plan Year in which the Plan permits (or requires) any Participant to make
Voluntary Employee
Contributions or Mandatory Employee Contributions, provides for Matching Contributions, or
any combination
thereof (unless this Plan is a successor Plan), the Average Contribution Percentage used for
Participants who were
NHCEs in the prior Plan Year will be the greater of (1) 3% or (2)their actual Average
Contribution Percentage
for the first Plan Year. The Actual Contribution Percentage Test will be deemed to be
satisfied in any Plan Year
in which the Employer has elected Safe Harbor 401(k) Plan status in the Adoption Agreement. A
Safe Harbor
401 (k) Plan is deemed to have elected the current year testing method regardless of the
method actually elected
in the Adoption Agreement.
	 
	1.5	 	Actual Deferral Percentage. The term “Actual Deferral Percentage” means, for a specified
group of Participants
for a Plan Year, the average of the ratios calculated separately for each Participant in such
group of (1) the amount
of Employer contributions actually paid on behalf of such Participant for the Plan Year to
(2) the Compensation
of such Participant for such Plan Year.

					
	 	 	 	 	 
	DC Basic Plan #01
	 	Page -1-
	 	August 2006

 

 

	1.6	 	Actual Deferral Percentage Test. The term “Actual Deferral Percentage Test” means the
nondiscrimination test
for Elective Deferrals in Code §401(k). The Actual Deferral Percentage Test will be
determined each Plan Year
by using the current year or prior year testing method as elected in the Adoption Agreement.
If the prior year
testing method is used, for the first Plan Year in which Elective Deferrals are permitted
under the Plan (unless
this is a successor Plan), the Actual Deferral Percentage for Participants who were NHCEs in
the prior Plan Year
will be deemed to be the greater of (1) 3% or (2) the Actual Deferral Percentage for the
first Plan Year. The
Actual Deferral Percentage Test will be deemed to be satisfied in any Plan Year in which the
Employer has
elected Safe Harbor 40l(k) Plan status in the Adoption Agreement. A Safe Harbor 40l(k) Plan
is deemed to have
elected the current year testing method regardless of the method actually elected in the
Adoption Agreement.
	 
	1.7	 	Administrator. The term “Administrator” means the Sponsoring Employer unless the Sponsoring
Employer
appoints another Administrator in the Adoption Agreement pursuant to Section 8.1 of the Basic
Plan.
	 
	1.8	 	Adopting Employer. The term “Adopting Employer” means any entity which adopts this Plan with
the consent
of the Sponsoring Employer. An Employee’s transfer to or from an Employer or Adopting
Employer will not
affect his or her Participant’s Account balance, total Years of Service (or Periods of
Service) and total Years of
Service as a Participant (or Periods of Service as a Participant). Adopting Employers are
subject to the following:

	 	(a)	 	Multiple Employer Plan Provisions Under Code §413(c). Notwithstanding any other
provision in this
Plan to the contrary, unless this Plan is a collectively bargained plan under Regulation
§1.413-1(a), the
following provisions apply to any Adopting Employer that is not an Affiliated Employer of
the Sponsor:

	 	(1)	 	Instances of Separate Employer Testing. Employees of any such Adopting
Employer will be
treated separately for testing under Code §401(a)(4), §401(k), §401(m) and, if the
Sponsoring
Employer and the Adopting Employer do not share Employees, Code §416. Furthermore,
the terms
of Code §410(b) will be applied separately on an employer-by-employer basis by the
Sponsoring
Employer(and the Adopting Employers which are part of the Affiliated Group which
includes the
Sponsor) and each Adopting Employer that is not an Affiliated Employer of the
Sponsor, taking into
account the generally applicable rules described in Code §401(a)(5), §414(b) and
§414(c).
	 
	 	(2)	 	Instances of Single Employer Testing. Employees of the Adopting Employer
will be treated as
part of a single Employer plan for purposes of eligibility to participate under
Article 2 and under
the provisions of Code §410(a). Furthermore, the terms of Code §411 relating to
Vesting will be
applied as if all Employees of all such Adopting Employers and the Sponsoring
Employer were
employed by a single Employer, except that the rules regarding Breaks in Service will
be applied
under such regulations as may be prescribed by the Secretary of Labor.
	 
	 	(3)	 	Common Trust. Contributions made by any such Adopting Employer will be held
in a common
Trust Fund with contributions made by the Sponsor, and all such contributions will be
available to
pay the benefits of any Participant (or Beneficiary thereof) who is an Employee of
the Sponsoring
Employer or any such Adopting Employer.
	 
	 	(4)	 	Common Disqualification Provision. The failure of either the Sponsoring
Employer or any such
Adopting Employer to satisfy the qualification requirements under the provisions of
Code §401(a),
as modified by the provisions of Code §413(c), will result in the disqualification of
the Plan for all
such Employers maintaining the Plan.
	 
	 	(5)	 	Plan Becomes Individually Designed. If the combination of the Sponsoring
Employer and/or any
Adopting Employer creates a multiple employer plan as that term is defined in Code
§413(c), this
Plan will be deemed to be an individually designed plan.

	 	(b)	 	Plan Contributions. Unless otherwise agreed to by the parties, or unless otherwise
required by law, no
Employer will have any obligation to make contributions to this Plan for or on behalf of
the Employees
of any other Employer. If an Employee is employed by more than one Employer, any
contributions made
on his or her behalf will be prorated between those Employers on the basis of Compensation
received from
each Employer. If any Employer is unable to make a contribution to the Plan for any Plan
Year, any
Employer which is an Affiliated Employer of such Employer may make an additional
contribution to the
Plan on behalf of any Employee of the non-contributing Employer. If one or more Adopting
Employers
are not Affiliated Employers of the Sponsoring Employer, (1) if the Plan was established
after December
31,1988, for each Adopting Employer which is not an Affiliated Employer with the
Sponsoring Employer

					
	 	 	 	 	 
	DC Basic Plan #01
	 	Page -2-
	 	August 2006

 

 

	 	 	 	the method for determining Employer contributions will provide for an amount of
required Employer contributions under Code §412 which is at least equal to that which
would have been required if the Adopting Employer would have maintained a separate plan;
and (2) if the Plan was established on or before December 31, 1988, the amount of required
Employer contributions under Code §412 will be determined as if all Participants were
employed by a single Employer.

	 	(c)	 	Termination of Adoption. An Adopting Employer may terminate participation in the Plan
by delivering
written notice to the Sponsoring Employer, the Administrator and the Trustee; but in
accordance with
Article 9, only the Sponsoring Employer can terminate the Plan. If a request for and
approval of a transfer
of assets from this Plan to any successor qualified retirement plan maintained by the
Adopting Employer
or its successor is not made in accordance with Section 9.3, Participants who are no
longer Employees
because an Adopting Employer terminates its Plan participation will only be entitled to
the commencement
of their benefits (1) in the case of Participants who are no longer Employees of an
Adopting Employer that
is an Affiliated Employer of the Sponsoring Employer, in accordance with Article 5 after
their death,
retirement, Disability or Termination of Employment from the Adopting Employer or former
Adopting
Employer; and (2) in the case of Participants who are no longer Employees of an Adopting
Employer that
is not an Affiliated Employer of the Sponsoring Employer, within a reasonable time
thereafter as if the Plan
had been terminated under Section 9.2.
	 
	 	(d)	 	Plan Amendments. Any amendment to this Plan that is adopted by the Sponsoring
Employer, at any time,
will be deemed to be accepted by any Adopting Employer.

	1.9	 	ADP Safe Harbor Matching Contribution. The term “ADP Safe Harbor Matching Contribution” means
a Matching Contribution in which a Participant will have a 100% Vested Interest at all times. ADP Safe Harbor
Matching Contributions can be either (1) “Basic” or (2) “Enhanced” as elected in the Adoption Agreement. ADP
Safe Harbor Matching Contributions can only be withdrawn upon the earlier of the date (1) a Participant incurs
a Termination of Employment; (2) a Participant dies; (3) a Participant suffers a Disability; (4) an event described
in Code §401(k)(10) occurs; or (5) a Participant reaches Age 591/2
if on or after such date a pre-retirement in-service
withdrawal of ADP Safe Harbor Matching Contributions is elected in the Adoption Agreement.
	 
	1.10	 	ADP Safe Harbor Matching Contribution Account. The term “ADP Safe Harbor Matching Contribution
Account” means the account to which a Participant’s ADP Safe Harbor Matching Contributions are credited.
	 
	1.11	 	ADP Safe Harbor Non-Elective Contribution. The term “ADP Safe Harbor Non-Elective Contribution” means
a Non-Elective Contribution in which a Participant will have a 100% Vested Interest at all times. ADP Safe
Harbor Non-Elective Contributions can only be withdrawn upon the earlier of the date (1) a Participant incurs a
Termination of Employment; (2) a Participant dies; (3) a Participant suffers a Disability; (4) an event described
in Code §401(k)(10) occurs; or (5) a Participant reaches Age 591/2% if on or after such date a pre-retirement in-service
withdrawal of ADP Safe Harbor Non-Elective Contributions is elected in the Adoption Agreement.
	 
	1.12	 	ADP Safe Harbor Non-Elective Contribution Account. The term “ADP Safe Harbor Non-Elective Contribution
Account” means the account to which a Participant’s ADP Safe Harbor Non-Elective Contributions are credited.
	 
	1.13	 	ADP Test. The term “ADP Test” means the Actual Deferral Percentage Test.
	 
	1.14	 	Affiliated Employer. The term “Affiliated Employer” means any of the following: (1) a controlled group of
corporations as defined in Code §414(b); (2) a trade or business (whether or not incorporated) under common
control as described in Code §414(c); (3) any organization (whether or not incorporated) which is a member of
an affiliated service group as described in Code §414(m); and (4) any other entity required to be aggregated as
described in Code §414(o).
	 
	1.15	 	Age. The term “Age” means actual attained age unless otherwise specified.
	 
	1.16	 	Allocation Period. The term “Allocation Period” means a period of 12 consecutive months or less for which (1)
an Employer contribution is made and allocated under the terms of the Plan; (2) Forfeitures are allocated under
the terms of the Plan; or (3) earnings and losses are allocated under the terms of the Plan.
	 
	1.17	 	Anniversary Date. The term “Anniversary Date” means the last day of the Plan Year unless another Anniversary
Date is elected in the Adoption Agreement.

					
	 	 	 	 	 
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	1.18	 	Annuity Starting Date. The term “Annuity Starting Date” means the first day of the
first period for which a
benefit is paid as an annuity, in the case of a benefit not payable as an annuity, the first day all events have
occurred which entitle the Participant to the benefit. The first day of the first period for which a benefit is to be
paid by reason of Disability will be treated as the Annuity Starting Date only if it is not an auxiliary benefit.
	 
	1.19	 	Average Contribution Percentage. The term “Average Contribution Percentage” means the average of the
Contribution Percentages of the “eligible” Participants in a group. An “eligible” Participant is any Employee who
is eligible to (1) make an Voluntary Employee Contribution, or (2) a Mandatory Employee Contribution, (3) an
Elective Deferral (if the Employer takes such contributions into account in the calculation of the Contribution
Percentage), or (4) to receive a Matching Contribution (including Forfeitures) or (5) a QMAC. If an Employee
Contribution is required as a condition of participation in the Plan, any Employee who would be a Participant if
he or she made such a contribution will be treated as an “eligible” Participant on behalf of whom no Employee
Contributions are made.
	 
	1.20	 	Basic Plan. The term “Basic Plan” means this document and any amendment thereto including amendments made
via page changes and/or Employer resolutions.
	 
	1.21	 	Benefitting Participant. The term “Benefitting Participant” means a Participant who is eligible to receive an
allocation of any type of Employer contributions or related Forfeitures as of the last day of an Allocation Period
in accordance with the allocation conditions set forth in the Adoption Agreement. Whether a Participant is a
Benefitting Participant for any Allocation Period is determined separately for each type of contribution.
Notwithstanding the foregoing, a Participant on whose behalf Prevailing Wage Contributions are made during
the Plan Year will be a Benefitting Participant for that Plan Year with respect to those contributions regardless
of the number of Hours of Service the Participant completes in that Plan Year.
	 
	1.22	 	Beneficiary. The term “Beneficiary” means the recipient designated by a Participant to receive the benefit payable
upon the Participant’s death, or the recipient designated by a Beneficiary to receive any
benefit which may be
payable in the event of the Beneficiary’s death prior to receiving the entire death benefit to
which the Beneficiary
is entitled. All such Beneficiary designations will be made in accordance with the following
provisions:

	 	(a)	 	Beneficiary Designations By a Participant. Subject to the provisions of Section 5.8
regarding the rights
of a Participant’s Spouse, each Participant may designate a Beneficiary and may change or
revoke that
designation by filing notice with the Administrator. If a Participant designates his or
her Spouse as the
Beneficiary, and the Participant and his or her Spouse are legally divorced subsequent to
the date of such
designation, then the designation of such Spouse as a Beneficiary hereunder will be deemed
null and void
unless the Participant, subsequent to the legal divorce, reaffirms the designation. In the
absence of any
other designation, the Participant will be deemed to have designated the following
Beneficiaries in the
following order, provided however, that with respect to clauses (1) and (2), such
Beneficiaries are then
living: (1) the Participant’s Spouse, (2) the Participant’s issue per stirpes; and (3) the
Participant’s estate.
	 
	 	(b)	 	Beneficiary Designations By a Beneficiary. In the absence of a Beneficiary
designation or other directive
from a deceased Participant to the contrary, any Beneficiary may name his or her own
Beneficiary in
accordance with Section 5.2(d) to receive any benefits payable in the event of the
Beneficiary’s death prior
to the receipt of all the Participant’s death benefits to which the Beneficiary was
entitled.
	 
	 	(c)	 	Beneficiaries Considered Contingent Until the Death of the Participant.
Notwithstanding any provision
in this Section to the contrary, any Beneficiary named hereunder will be considered a contingent
Beneficiary until the death of the Participant (or Beneficiary, as the case may be), and until such time will
have no rights granted to Beneficiaries under the Plan.

	1.23	 	Break in Service. If Hours of Service are counted as elected in the Adoption Agreement, the term “Break in
Service” means a 12-month computation period (as elected in the Adoption Agreement) during
which an
Employee does not complete more than 500 (or any lesser number, if elected in the Adoption
Agreement) Hours
of Service. If an applicable computation period is less than 12 months, if such Hours of
Service requirement is
larger than one, the Hours of Service requirement will be proportionately reduced. If Hours of
Service are not
elected in the Adoption Agreement, the term “Break in Service” means a 1-Year Period of
Severance.

					
	 	 	 	 	 
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	1.24	 	Catch-Up Contribution. The term “Catch-Up Contribution” means Elective Deferrals made
to the Plan that are
in excess of an otherwise applicable Plan limit and that are made by Participants who are age 50 or over by the
end of their taxable year which ends with or within the Plan Year. An otherwise applicable Plan limit is a limit
in the Plan that applies to Elective Deferrals without regard to Catch-Up Contributions, such as (1) the limit on
Annual Additions; (2) the dollar limit on Elective Deferrals under Code §402(g) (not counting Catch-Up
Contributions); (3) the limit imposed by the ADP Test under § 401(k)(3); or (4) a Plan imposed limit set forth in
a resolution properly executed by the Employer which is considered to be an amendment to the Plan. Catch-Up
Contributions for a Participant for a taxable year may not exceed (1) the dollar limit on Catch-Up Contributions
under Code §414(v)(2)(B)(I) for the taxable year, or (2) when added to other Elective Deferrals, 100% of the
Participant’s Compensation for the taxable year. The dollar limit on Catch-Up Contributions under Code
§414(v)(2)(B)(I) is $1,000 for taxable years beginning in 2002, increasing by $1,000 for each year thereafter up
to $5,000 for taxable years beginning in 2006 and later years. After 2006, the $5,000 limit will be adjusted by the
Secretary of the Treasury for cost-of-living increases under Code §414(v)(2)(C). Any such adjustments will be
in multiples of $500. Different limits apply to Catch-Up Contributions under SIMPLE 401 (k) plans. Catch-Up
Contributions are not subject to the limits on Annual Additions, are not counted in the ADP Test, and are not
counted in determining the minimum allocation under Code §416. However, Catch-Up Contributions made in
prior years are counted in determining whether the Plan is Top-Heavy. Provisions in the Plan relating to Catch-Up
Contributions apply to Elective Deferrals made to the Plan after 2001.
	 
	1.25	 	Code. The term “Code” means the Internal Revenue Code of 1986, as amended, and the regulations and rulings
promulgated thereunder by the Internal Revenue Service. All citations to sections of the Code and regulations are
to such sections as they may from time to time be amended or renumbered.
	 
	1.26	 	Code §3401 Compensation. The term “Code §3401 Compensation” means wages within the meaning of Code
§3401(a) that are subject to income tax withholding at the source. Code §3401 Compensation is 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 Code §3401(a)(2)).
	 
	1.27	 	Code §415 Safe Harbor Compensation. The term
“Code §415 Safe Harbor Compensation” means an
Employee’s compensation as determined under Regulation §1.415-2(d)(10), to wit: Earned Income,
wages,
salaries, fees for professional services and other amounts received (without regard to whether
or not an amount
is paid in cash) for personal services actually rendered in the course of employment with the
Employer
maintaining the Plan, including, but not limited to, commissions paid salespersons,
compensation for services
based on a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe
benefits, and
reimbursements, or other expense allowances under a non-accountable plan as described in
regulation §l.62-2(c).
For Limitation Years beginning after December 31, 1991, Code §415 Safe Harbor Compensation
will only include
amounts paid or made available. Notwithstanding the preceding sentence, Code §415 Safe Harbor
Compensation
for a Participant in a defined contribution plan who is permanently and totally disabled (as
defined in Code
§22(e)(3)) is the Code §415 Harbor Compensation such Participant would have received for the
Limitation Year
if the Participant had been paid at the rate of Code §415 Safe Harbor Compensation paid
immediately before
becoming permanently and totally disabled; for Limitation Years beginning before January
1, 1997, such imputed
Code §415 Safe Harbor Compensation for the disabled Participant
may be counted only if the
Participant is not
a HCE and contributions made on behalf of such Participant are nonforfeitable when made. A
Participant’s Code
§415 Safe Harbor Compensation will also be determined in accordance with the following
provisions:

	 	(a)	 	Exclusion of Certain Amounts. Code §415 Safe Harbor Compensation does not include (1)
Employer
contributions to a plan of deferred compensation which are not includible in gross income
for the taxable
year in which contributed, or Employer contributions to a simplified employee pension plan
to the extent
such contributions are deductible by the Employee, or any distributions from a plan of
deferred
compensation; (2) amounts realized from a non-qualified stock option, or when restricted
stock or property
held by the Employee either becomes freely transferable or is no longer subject to a
substantial risk of
forfeiture; (3) amounts realized from the sale, exchange or other disposition of stock
acquired under a
qualified stock option; and (4) other amounts which receive special tax benefits, or
contributions made by
an Employer (whether or not under a salary deferral agreement) towards the purchase of an
annuity
described in Code §403(b) (whether or not the amounts are excludible from an Employee’s
gross income).
	 
	 	(b)	 	Treatment of Elective Deferrals and Certain Other Amounts. For Limitation Years
beginning on or after
January 1, 1998, Code §415 Safe Harbor Compensation will also include any elective
deferrals as defined
in Code §402(g)(3), and amounts contributed or deferred at the election of the Employee
which were not
includible in gross income by reason of Code §125 (and if elected in the Adoption
Agreement, Deemed

					
	 	 	 	 	 
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	 	 	 	Code §125 Compensation), or Code §457. Code §415 Safe Harbor Compensation will also
include elective amounts that are not includible in the gross income of the Employee by
reason of Code §132(f)(4) for Limitation Years beginning on or after January 1, 2001 (or if
elected by the Administrator on a non-discriminatory basis, any earlier Limitation Year
beginning on or after January 1, 1998).
	 
	 	(c)	 	Treatment of Severance Pay. Effective January 1, 2005, Compensation does not include
amounts paid after termination of employment unless the payment is made within
21/2
months after Severance of Employment and the Compensation falls
into either of two categories: (1) payments the Employee would have received had he or she
continue employment which are regular compensation, bonuses, commissions, overtime, etc.;
or (2) payments for unused sick leave, vacation time, etc. which the employee could have
used if employment continued. However, any other post-severance payments are not
Compensation, even if the employee receives them within 21/2 months
after termination. Severance pay, nonqualified deferred compensation and parachute
payments received after employment termination are never considered Compensation for Plan
purposes. However, if an Employer continues to pay an Employee after the Employee enters
active United States military duty, that pay is considered Compensation, provided it
doesn’t exceed the pay the Employee would have received if he or she had remained with the
Employer.

	1.28	 	Code §415 Statutory Compensation. The term “Code §415 Statutory Compensation” means an
Employee’s compensation as determined under Regulation §1.415-2(d)(2) and (3), to wit: (a)
wages, salaries, fees for professional services and other amounts received (without regard to
whether or not an amount is paid in cash) for personal services actually rendered in the
course of employment with the Employer maintaining the Plan, including, but not limited to,
commissions paid salespersons, compensation for services based on a percentage of profits,
commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements, or
other expense allowances under a non-accountable plan as described in regulation §1.62-2(c);
(b) in the case of an Owner-Employee, Earned Income; (c) amounts described in Code
§104(a)(3), §105(a) and 105(h), but only to the extent these amounts are includible in the
gross income of the Employee; (d) amounts paid or reimbursed by the Employer for moving
expenses incurred by the Employee, but only to the extent that at the time of the payment it
is reasonable to believe that these amounts are not deductible by the Employee under Code
§217; (e) the value of a non-qualified stock option granted to an Employee by the Employer,
but only to the extent that the value of the option is includible in the gross income of the
Employee for the taxable year in which granted; and (f) the amount includible in the gross
income of an Employee upon making the election described in Code §83(b). Clauses (a) and (b)
above include foreign earned income (as defined in Code §911(b)), whether or not excludible
from gross income under Code §911. Compensation determined under clause (a) above is to be
determined without regard to the exclusions from gross in Code §931 and §933. Similar
principles are to be applied with respect to income subject to Code §931 and §933 in
determining compensation described in clause (b) above. For Limitation Years beginning after
December 31, 1991, Code §415 Statutory Compensation will include amounts paid or made
available. Notwithstanding the preceding sentence, Code §415 Statutory Compensation for a
Participant in a defined contribution plan who is permanently and totally disabled (as
defined in Code §22(e)(3)) is the Code §415 Statutory Compensation such Participant would
have received for the Limitation Year if the Participant had been paid at the rate of Code
§415 Statutory Compensation paid immediately before becoming permanently and totally
disabled; for Limitation Years beginning before January 1, 1997, such imputed Code §415
Statutory Compensation for the disabled Participant may be counted only if the Participant is
not a HCE and contributions made on behalf of such Participant are nonforfeitable when made.
A Participant’s Code §415 Statutory Compensation will also be determined in accordance with
the following provisions:

	 	(a)	 	Exclusion of Certain Amounts. Code §415 Statutory Compensation does not include (1)
Employer
contributions to a plan of deferred compensation which are not includible in gross income
for the taxable
year in which contributed, or Employer contributions to a simplified employee pension plan
to the extent
such contributions are deductible by the Employee, or any distributions from a plan of
deferred
compensation; (2) amounts realized from a non-qualified stock option, or when restricted
stock or property
held by the Employee either becomes freely transferable or is no longer subject to a
substantial risk of
forfeiture; (3) amounts realized from the sale, exchange or other disposition of stock
acquired under a
qualified stock option; and (4) other amounts which receive special tax benefits, or
contributions made by
an Employer (whether or not under a salary deferral agreement) towards the purchase of an
annuity
described in Code §403(b) (whether or not the amounts are excludible from an Employee’s
gross income).
	 
	 	(b)	 	Treatment of Elective Deferrals and Certain Other Amounts. For Limitation Years
beginning on or after
January 1, 1998, Code §415 Statutory Compensation will also include any elective deferrals
as defined in
Code §402(g)(3), and amounts contributed or deferred at the election of the Employee which
were not
includible in gross income by reason of Code §125 (and if elected in the Adoption
Agreement, Deemed

					
	 	 	 	 	 
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	 	 	 	Code §125 Compensation), or Code §457. Code §415 Statutory Compensation will also
include elective amounts that are not includible in the gross income of the Employee by
reason of Code §132(f)(4) for Limitation Years beginning on or after January 1, 2001 (or
if elected by the Administrator on a non-discriminatory basis, any earlier Limitation Year
beginning on or after January 1, 1998).
	 
	 	(c)	 	Treatment of Severance Pay. Effective January 1, 2005, Compensation does not include
amounts paid after termination of employment unless the payment is made within 21/2
months after Severance of Employment and the Compensation falls into either of two categories:
(1) payments the Employee would have received had he or she continue employment which are
regular compensation, bonuses, commissions, overtime, etc.; or (2) payments for unused
sick leave, vacation time, etc. which the employee could have used if employment
continued. However, any other post-severance payments are not Compensation, even if the
employee receives them within 21/2 months after termination.
Severance pay, nonqualified deferred compensation and parachute payments received after
employment termination are never considered Compensation for Plan purposes. However, if an
Employer continues to pay an Employee after the Employee enters active United States
military duty, that pay is considered Compensation, provided it doesn’t exceed the pay the
Employee would have received if he or she had remained with the Employer.

	1.29	 	Compensation. The term “Compensation” means, for each type of contribution, an Employee’s
Form W-2 Compensation, Code §3401 Compensation, Code §415 Safe Harbor Compensation or Code
§415 Statutory Compensation, as elected by the Sponsoring Employer in the Adoption Agreement,
for the determination period as elected in the Adoption Agreement, subject to the following
provisions:

	 	(a)	 	Compensation Determination Period. For purposes hereof, the term Compensation
Determination Period
means, for each definition of Compensation as it relates to a particular type of
contribution permitted under
the Plan, either the Plan Year, the Fiscal Year ending with or within the Plan Year, or
the calendar year
ending with or within the Plan Year, as elected in the Adoption Agreement.
	 
	 	(b)	 	Treatment of Elective Deferrals and Certain Other Amounts. If either Code §3401 or
Form W-2
compensation is elected in the Adoption Agreement, Employer contribution amounts made
pursuant to a
salary deferral agreement which were not currently includible in an Employee’s gross
income by reason
of Code §125, Code §402(e)(3), Code §402(h)(1)(B), and Code §403(b) will be included or
excluded as
elected in the Adoption Agreement. Compensation will also include elective amounts that
are not
includible in the gross income of the Employee by reason of Code §132(f)(4) for Limitation
Years
beginning on or after January 1, 2001 (or if elected by the Administrator on a
non-discriminatory basis,
any earlier Limitation Year beginning on or after January 1, 1998).
	 
	 	(c)	 	Exclusion of Certain Amounts Received By an Employee. In determining Compensation for
purposes
other than the Top Heavy Minimum Allocation under Section 3.5 or the Code §415 limitations
under
Article 6, except with respect to any excluded amounts in (b) above, Compensation will not
include any
amounts elected to be excluded in the Adoption Agreement.
	 
	 	(d)	 	Compensation for Top Heavy Purposes. In determining the Top Heavy Minimum Allocation
under
Section 3.5, Compensation means either Form W-2 Compensation, Code §415 Safe Harbor
Compensation
or Code §415 Statutory Compensation as elected for such purposes by the Sponsoring
Employer in the
Adoption Agreement during an entire Compensation Determination Period excluding amounts
received
while a member of an ineligible class of Employees as described in Section 2.1(c) .
	 
	 	(e)	 	Compensation for ADP/ACP Testing Purposes. In determining the Compensation used for
purposes of applying the ADP Test and/or the ACP Test, the Administrator is not bound by
any elections made under the Adoption Agreement with respect to Compensation. The
Administrator may determine on an annual basis (and within its discretion) the components
of Compensation for purposes of applying the ADP Test and/or the ACP Test. Such
Compensation must qualify as a nondiscriminatory definition of compensation under Code
§414(s) and the regulations thereunder and must be applied consistently to all
Participants. Such Compensation may be determined over the Plan Year for which the
applicable test is being performed or the calendar year ending within such Plan Year. In
determining such Compensation, the Administrator may take into consideration only the
Compensation received while the Employee is a Participant under the component of the Plan
being tested and only for the portion of the Plan Year during which the Plan contained a
cash or deferred arrangement.

					
	 	 	 	 	 
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	 	(f)	 	Compensation of Owner-Employees and Self-Employed Individuals. For purposes of
this Plan, the
Compensation of an Owner-Employee or a Self-Employed Individual will be equal to his or
her Earned
Income up to the limitation described in the next paragraph.
	 
	 	(g)	 	Code §401(a)(17) Limit. In determining Compensation for all purposes other than for
Elective Deferral
purposes under Code §402(g), a Participant’s Compensation for any Compensation
Determination Period
will not exceed the limitation set forth in Code §401(a)(l7) as in effect for that
Compensation
Determination Period. If a Compensation Determination Period is less than 12 consecutive
months, the
Code §401(a)(17) limitation will be multiplied by a fraction, the numerator of which is
the number of
months in the determination period, and the denominator of which is 12. If Compensation
for any prior
Compensation Determination Period is used in determining a Participant’s Plan benefits for
the current
Plan Year, the Compensation for such prior Compensation Determination Period is subject to
the
applicable Code §401(a)(17) limitation as in effect for that prior period.
	 
	 	(h)	 	Prevailing Wage Compensation. With respect to Prevailing Wage Employees, the term
“Compensation” means Form W-2 Compensation paid for services performed under a Prevailing
Wage Law.

	1.30	 	Contribution Percentage. The term “Contribution Percentage” means the ratio (expressed as
a percentage) of
the Participant’s Contribution Percentage Amounts to the Participant’s Compensation for the
Plan Year.
	 
	1.31	 	Contribution Percentage Amounts. The term “Contribution Percentage Amounts” means the
sum of the Employee Contributions, Matching Contributions and QNECs (to the extent not used in
the ADP Test) made under the Plan on behalf of the Participant for the Plan Year.
	 
	1.32	 	Counting of Hours Method. The term “Counting of Hours Method” means a method for crediting
service for
eligibility and vesting, and for applying the allocation conditions under the Adoption Agreement. Under the
Counting of Hours Method, an Employee is credited with the actual Hours of Service he or she completes with
the Employer or the number of Hours of Service for which the Employee is paid (or entitled to
payment).
	 
	1.33	 	Deductible Employee Contribution. The term “Deductible Employee Contribution” means a contribution that
was made by a Participant to this Plan or to a predecessor plan for any Plan Year beginning before January 1,
1987 and which was deductible by the Participant at the time it was made.
	 
	1.34	 	Deductible Employee Contribution Account. The term “Deductible Employee Contribution Account” means
the account to which a Participant’s Deductible Employee Contributions are allocated.
	 
	1.35	 	Deemed IRA. The term “Deemed IRA” means an Individual Retirement Account contribution made to this Plan,
as elected in the Adoption Agreement.
	 
	1.36	 	Deemed IRA Account. The term “Deemed IRA Account” means the account to which a
Participant’s Individual
Retirement Account contribution are allocated.
	 
	1.37	 	Disability. The term “Disability” means a physical or mental condition arising after an Employee has become a
Participant which, as elected in the Adoption Agreement, either (1) totally and permanently
prevents the
Participant from engaging in any occupation for remuneration or profit, as determined by a
physician acceptable
to the Administrator; (2) totally and permanently prevents the Participant from performing his
or her specified
duties for the Employer, as determined by a physician acceptable to the Administrator; (3)
qualifies the Participant
for disability benefits under the Social Security Act in effect on the date the Participant
suffers the Disability; or
(4) qualifies the Participant for benefits under an Employer-sponsored long-term disability
plan which is
administered by an independent third party. Notwithstanding the foregoing to the contrary, the term Disability
for purposes of this Plan will not include any disability arising from any of the following exceptions if elected
in the Adoption Agreement: (1) chronic or excessive use of intoxicants or other substances; (2) intentionally
self-inflicted injury or sickness; or (3) an unlawful act or enterprise by the Participant.
	 
	1.38	 	Early Retirement Age. The term “Early Retirement Age” means the Early Retirement Age, if any, as elected by
the Sponsoring Employer in the Adoption Agreement.

					
	 	 	 	 	 
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	1.39	 	Early Retirement Date. The term “Early Retirement Date” means the Early Retirement
Date, if any, as elected
by the Sponsoring Employer in the Adoption Agreement.
	 
	1.40	 	Earned Income. The term “Earned Income” means the net earnings from self-employment in the
trade or business
with respect to which the Plan is established, for which personal services of the individual
are a material income-producing
factor. Net earnings will be determined without regard to items not included in gross
income and the
deductions allocable thereto. Net earnings will be reduced by deductible contributions by the
Employer to a
qualified retirement plan. Net earnings will be determined with regard to the deduction allowed
to the Employer
by Code §164(f) for taxable years beginning after December 31, 1989.
	 
	1.41	 	Elapsed Time Method. The term “Elapsed Time Method” means a method for crediting service for
eligibility
and vesting, and for applying the allocation conditions under the Adoption Agreement, See the
definition of
Period of Service for more information on applying the Elapsed Time Method of crediting
service.
	 
	1.42	 	Elective Deferral. The term “Elective Deferral” means Employer contributions made to the Plan
at the election
of the Participant in lieu of cash compensation, and will include contributions made pursuant
to a salary deferral
agreement or other deferral mechanism. In any taxable year, a Participant’s Elective Deferral
is the sum of all
Employer contributions made on behalf of such Participant pursuant to an election to defer
under (1) any qualified
cash or deferred arrangement under Code §401(k); (2) any salary reduction simplified employee
pension described
in Code §408(k)(6); (3) any SIMPLE IRA Plan described in Code §408(p); (4) any plan under Code
§501(c)(18);
and (5) any Employer contributions made on the behalf of a Participant for the purchase of an
annuity contract
under Code §403(b) pursuant to a Salary Deferral Agreement. For years beginning after 2005, the
term “Elective
Deferral” includes Pre-Tax Elective Deferrals and Roth Elective Deferrals. Pre-Tax Elective
Deferrals are Elective
Deferrals that are not includible in gross income at the time deferred. Roth Elective Deferrals
are Elective
Deferrals that are includible in gross income at the time deferred. Elective Deferrals do not
include any deferrals
properly distributed as excess Annual Additions.
	 
	1.43	 	Employee. The term “Employee” means (1) any person reported on the payroll records of the
Employer as an
employee who is deemed by the Employer to be a common law employee; (2) any person reported on
the payroll
records of an Affiliated Employer of an Employer as an employee who is deemed by the Affiliated
Employer to
be a common law employee (even if the Affiliated Employer is not an Adopting Employer), except
for purposes
of determining eligibility to participate if the Sponsoring Employer utilizes a
Non-Standardized Adoption
Agreement; (3) any Self-Employed Individual who derives Earned Income from the Employer; (4)
any Owner-Employee; and (5) any person who is considered a Leased Employee but who (1) is not covered by
a plan
described in Code §414(n)(5), or (2) is covered by a plan described in Code §414(n)(5) but
Leased Employees
constitute more than 20% of the Employer’s non-highly compensated workforce. The determination
of Employee
status will be made in accordance with the following provisions:

	 	(a)	 	Independent Contractors. The term Employee will not include any individual who is not
reported on the
payroll records of the Employer or an Affiliated Employer as a common law employee. If
such person is
later determined by the Sponsoring Employer or by a court or governmental agency to be an
Employee or
to have been an Employee, he or she will only be eligible for Plan participation
prospectively and may
participate in the Plan as of the next entry date set forth in Section 2.2 following such
determination and
after the satisfaction of all other eligibility requirements. However, the Sponsoring
Employer may elect
at any time to amend the Plan at any time to reclassify any individual described herein as
a member of an
eligible class of Employees retroactively applied for one or more prior Plan Years because
the Plan failed
to satisfy for such Plan Year one of the tests set forth in Code §410(b)(l)(A) or Code
§§410(b)(l)(B) and
(C), or for any other reason required to maintain the tax exempt status of the Plan.
	 
	 	(b)	 	Undocumented Workers. If elected in the Adoption Agreement, the term Employee will
not include any
individual who does not possess the proper legal credentials necessary to legally work in
the United States.
If an individual enters the Plan and is later determined to lack the necessary
credentials, he or she will no
longer be deemed an Employee and his or her Participant’s Account, if any, will be deemed
a Forfeiture.

	1.44	 	Employee Contribution. The term “Employee Contribution” means any contribution made to the
Plan by or on
behalf of a Participant that is included in his or her gross income in the year in which made
(other than Roth
Elective Deferrals) and that is maintained under a separate account to which earnings and
losses are allocated.

					
	 	 	 	 	 
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	1.45	 	Employer. The term “Employer” means the Sponsoring Employer and any Adopting Employer;
or any direct
predecessor business entity thereof which was or would have been considered a part of the same group of
Affiliated Employers with an Employer or an Adopting Employer. If the Sponsoring Employer utilizes a
Standardized Adoption Agreement, all Affiliated Employers of the Sponsoring Employer will be considered an
Adopting Employer. Where applicable, such as for determining Hours of Service, Periods of Service, and Years
of Service, the term Employer or Adopting Employer will also mean any business entity which was an Adopting
Employer. As to any Employee, the Employer at the time of reference means the employer of such Employee.
	 
	1.46	 	Excess Aggregate Contributions. The term “Excess Aggregate Contributions” means, with respect to any Plan
Year, the excess of (1) the aggregate Contribution Percentage Amounts used in computing the numerator of the
Contribution Percentage actually made on behalf of Participants who are HCEs for such Plan Year, over (2) the
maximum Contribution Percentage Amounts permitted by the ACP Test (determined by hypothetically reducing
contributions made on behalf of Participants who are HCEs in order of their Contribution Percentages beginning
with the highest of such percentages). Such determination will be made after first determining Excess Elective
Deferrals and then determining Excess Contributions.
	 
	1.47	 	Excess Contributions. The term “Excess Contributions” means, with respect to any Plan Year, the excess of (1)
the aggregate amount of Employer contributions used in computing the Actual Deferral Percentage of HCEs for
such Plan Year, over (2) the maximum amount of such contributions permitted by the ADP Test (determined by
hypothetically reducing contributions made on behalf of HCEs in the order of their Actual Deferral Percentages,
beginning with the highest of such percentages).
	 
	1.48	 	Excess Elective Deferrals. The term “Excess Elective Deferrals” means Elective Deferrals of a Participant that
either (1) are made during the Participant’s taxable year and exceed the dollar limitation under Code §402(g)
(including, if applicable, the dollar limitation on Catch-up Contributions defined in Code §414(v)) for such year;
or (2) are made during a calendar year and exceed the dollar limitation under Code §402(g) (including, if
applicable, the dollar limitation on Catch-Up Contributions defined in Code §414(v)) for the Participant’s taxable
year beginning in such calendar year, counting only Elective Deferrals made under this Plan and any other plan,
contract or arrangement maintained by the Employer
	 
	1.49	 	Fiduciary. The term “Fiduciary” means any individual or entity which (1) exercises any discretionary authority
or control over the management of the Plan or over the disposition of the assets of the Plan; (2) renders investment
advice for a fee or other compensation (direct or indirect); or (3) has any discretionary authority or responsibility
over Plan administration; or acts to carry out a fiduciary responsibility, when designated by a named Fiduciary
pursuant to authority granted by the Plan; subject, however, to any exception granted directly or indirectly by the
provisions of ERISA or any applicable regulations. For purposes of ERISA §402(a)(2), the Sponsoring Employer
will be the “named” Fiduciary of the Plan.
	 
	1.50	 	Fiscal Year. The term “Fiscal Year” means the Sponsoring Employer’s 12 consecutive month accounting year
beginning and ending on the date indicated in Adoption Agreement (unless there is a short Fiscal Year as elected
in the Adoption Agreement). If the Fiscal Year is changed, a short Fiscal Year is established beginning the day
after the last day of the Fiscal Year in effect before this change and ending on the last day of the new Fiscal Year.
	 
	1.51	 	Forfeiture. The term “Forfeiture” means the amount by which a Participant’s Account balance exceeds his or her
Vested Interest upon the date elected in the Adoption Agreement. No Forfeitures will occur solely as a result of
either the withdrawal of a Participant’s own contributions to the Plan or a Participant’s transfer to an Affiliated
Employer or Adopting Employer. All Forfeitures will be placed in the Forfeiture Account pending allocation
pursuant to Section 3.4. The term Forfeiture will also mean any amounts removed from a Participant’s Account
for any reason (including but not limited to forfeiture as a result of an inadvertent violation of a Plan limit or the
inclusion of an ineligible Employee) that cannot be returned to the Employer.
	 
	1.52	 	Form W-2 Compensation. The term “Form W-2 Compensation” means wages within the meaning of Code
§3401 (a) and all other payments of compensation actually paid or made available in gross
income to an Employee
by the Employer in the course of the Employer’s trade or business for which the Employer is
required to furnish
the Employee a Form W-2 under Code §6041(d), §6051(a)(3) and §6052. Compensation must be
determined
without regard to any rules limiting remuneration included in wages based on the nature or
location of the
employment or services performed (such as the exception for agricultural labor in Code
§3401(a)(2)).

					
	 	 	 	 	 
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	1.53	 	HCE. The term “HCE” means a Highly Compensated Employee.
	 
	1.54	 	Highly Compensated Employee. The term “Highly Compensated Employee” means, for Plan Years
beginning
after December 31, 1996, (1) any Employee who during the Plan Year or during the look-back
year was a 5%
owner as defined in Code §416(i)(1), or(2) who for the look-back year had Form W-2 Compensation,
Code §3401
Compensation, Code §415 Safe Harbor Compensation or Code §415 Statutory Compensation (as
elected by the
Sponsoring Employer in the Adoption Agreement) in excess of $80,000 as adjusted in accordance
with Code
§415(d) (except that the base year will be the calendar quarter ending September 30, 1996). In
determining who
is a highly compensated former Employee, the rules for determining which Employees are HCEs for
the Plan Year
or look-back year for which the determination is being made (in accordance with Temporary
Regulation
§1.414(q)-1T, A-4 and Notice 97-45) will be applied. In determining if an Employee is a Highly
Compensated
Employee for Plan Years beginning in 1997, the amendments to Code §414(q) are deemed to have
been in effect
for Plan Years beginning in 1996. If the Employer maintains more than one qualified retirement
plan, the terms
of this Section will be applied in a consistent manner in all such plans. In determining if an
Employee is a Highly
Compensated Employee based on his or her Form W-2 Compensation, Code §3401 Compensation, Code
§415
Safe Harbor Compensation or Code §415 Statutory Compensation (as elected by the Sponsoring
Employer in the
Adoption Agreement), (1) the look-back year will be the 12 month period immediately preceding
the Plan Year
for which the determination is being made unless the Sponsoring Employer elects in the Adoption
Agreement for
any Plan Year that the look-back year will be the calendar year beginning with or within the
look-back year; and
(2) the top paid group election set forth in Code §414(q)(3) will not be applied by this Plan
unless otherwise
elected for any Plan Year by the Sponsoring Employer in the Adoption Agreement.
	 
	1.55	 	Hour of Service. The term “Hour of Service” means, with respect to any provision of the Plan in which service
is determined by the elapsed time method, each hour for which an Employee is paid, or is
entitled to payment,
by the Employer or an Affiliated Employer for the performance of duties. With respect to any
provision of the
Plan in which service is determined by counting an Employee’s Hours of Service, the meaning of
the term “Hour
of Service” will be determined in accordance with the following provisions:

	 	(a)	 	Determination of Hours. The term Hour of Service means (1) each hour an Employee is
paid, or entitled
to payment, for the performance of duties for the Employer or an Affiliated Employer,
which will be
credited to the Employee for the computation period in which the duties are performed; (2)
each hour for
which an Employee is paid, or entitled to payment, by the Employer or an Affiliated
Employer on account
of a period of time during which no duties are performed (irrespective of whether the
employment
relationship has terminated) due to vacation, holiday, illness, incapacity (including
disability), layoff, jury
duty, military duty or leave of absence, except that no more than 501 hours will be
credited under this
clause (2) for any single continuous period (whether or not such period occurs in a single
computation
period); and (3) each hour for which back pay, irrespective of mitigation of damages, is
either awarded or
agreed to by the Employer or an Affiliated Employer, except that the same hours will not
be credited both
under clause (1) or clause (2) and under this clause (3), and these hours will be credited
for the computation
period or periods to which the award or agreement pertains rather than the computation
period in which
the award, agreement or payment is made. Hours of Service will be calculated and credited
pursuant to
DOL Regulation §2530.200b-2(b) and (c), which are incorporated herein by reference.
	 
	 	(b)	 	Maternity/Paternity Leave. In determining if a Break in Service for participation and
vesting has occurred
in a computation period, an individual on Maternity or Paternity Leave will receive credit
for up to 501
hours which would otherwise have been credited but for such absence, or in any case in
which such hours
cannot be determined, 8 hours per day of such absence. Hours credited for Maternity or
Paternity Leave
will be credited in the computation period in which the absence begins if the crediting is
necessary to
prevent a Break in Service in that period, or in all other cases, in the following
computation period.
	 
	 	(c)	 	Use of Equivalencies. Notwithstanding paragraph (a), the Administrator may elect for
all Employees or
for one or more different classifications of Employees (provided such classifications are
reasonable and
are consistently applied) to apply one or more of the following equivalency methods in
determining the
Hours of Service of an Employee. Under such equivalency methods, an Employee will be
credited with
(1) 190 Hours of Service for each month he or she is paid or entitled to payment for at
least one Hour of
Service; or (2) 95 Hours of Service for each semi-monthly period in which he or she is
paid or entitled to
payment for at least one Hour of Service; (3) 45 Hours of Service for each week he or she
is paid or
entitled to payment for at least one Hour of Service; or (4) 10 Hours of Service for each
day he or she is
paid or entitled to payment for at least one Hour of Service.

					
	 	 	 	 	 
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	1.56	 	Key Employee. The term “Key Employee” means, for Plan Years beginning on or after
January 1, 2002, any
Employee, former Employee or deceased Employee who at any time during the Plan Year that includes the
Determination Date was (1) an officer of the Employer having annual Form W-2 Compensation, Code §3401
Compensation, Code §415 Safe Harbor Compensation or Code §415 Statutory Compensation (as elected by the
Sponsoring Employer in the Adoption Agreement) greater than $130,000 (as adjusted under Code §416(i)(1) for
Plan Years beginning after December 31, 2002); (2) a 5% owner as defined in Code §416(i)(1)(B)(i); or (3) a 1%
owner as defined in Code §416(i)(1)(B)(ii) whose annual Form W-2 Compensation, Code §3401 Compensation,
Code §415 Safe Harbor Compensation or Code §415 Statutory Compensation (as elected by the Sponsoring
Employer in the Adoption Agreement) is more than $150,000. The determination of who is a Key Employee will
be made in accordance with Code §416(i)(l) and the regulations and other guidance issued thereunder.
	 
	1.57	 	Leased Employee. The term “Leased Employee” means, for Plan Years beginning on or after January 1, 1997,
any person within the meaning of Code §414(n)(2) and §414(o) who is not reported on the payroll records of the
Employer as a common law employee and who provides services to the Employer if (1) the services are provided
under an agreement between the Employer and a leasing organization; (2) the person has performed services for
the Employer or for the Employer and related persons as determined under Code §414(n)(6) on a substantially
full time basis for a period of at least one year; and (3) the services are performed under the primary direction and
control of the Employer. Contributions or benefits provided to a Leased Employee by the leasing organization
which are attributable to services performed for the Employer will be treated as provided by the Employer. A
Leased Employee will not be considered an Employee of the recipient if he or she is covered by a money purchase
plan providing (1) a non-integrated Employer contribution rate of at least 10% of Code §415 Compensation,
including amounts contributed by the Employer pursuant to a salary deferral agreement which are excludible from
the Leased Employee’s gross income under a cafeteria plan covered by Code § 125, a cash or deferred plan under
Code §401(k), a SEP under Code §408(k) or a tax-deferred annuity under Code §403(b), and also including, for
Plan Years beginning on or after January 1, 2001, any elective amounts that are not includible in the gross income
of the Leased Employee because of Code §132(f)(4); (2) immediate participation; and (3) full and immediate
vesting. This exclusion is only available if Leased Employees do not constitute more than 20% of the recipient’s
non-highly compensated work force.
	 
	1.58	 	Limitation Year. The term “Limitation Year” means the period elected in the Adoption Agreement.
	 
	1.59	 	Mandatory Employee Contribution. The term
“Mandatory Employee Contribution” means the specified
percentage of his or her Compensation which a Participant must contribute to the Plan in order to receive an
allocation of Employer contributions and Forfeitures for the Allocation Period.
	 
	1.60	 	Mandatory Employee Contribution Account. The term “Mandatory Employee Contribution Account” means
the account to which a Participant’s Mandatory Employee Contribution” are allocated.
	 
	1.61	 	Matching Contribution. The term “Matching Contribution” means either an ADP Safe Harbor Matching
Contribution, an ACP Safe Harbor Matching Contribution, or a Non-Safe Harbor Matching Contribution,
depending on the context in which the term is used in either the Basic Plan or the Adoption Agreement.
	 
	1.62	 	Matching Contribution Account. The term “Matching Contribution Account” means the sub-account to which
a Participant’s Matching Contributions are allocated.
	 
	1.63	 	Maternity or Paternity Leave. The term “Maternity or Paternity Leave” means that an Employee is absent from
work because of the Employee’s pregnancy; the birth of the Employee’s child; the placement of a child with the
Employee in connection with the adoption of such child by the Employee; or the need to care for such child for
a period beginning immediately following the child’s birth or placement as set forth above.
	 
	1.64	 	NHCE. The term “NHCE” means a Non-Highly Compensated Employee.
	 
	1.65	 	Non-Elective Contribution. The term “Non-Elective Contribution” means an ADP Safe Harbor Non-Elective
Contribution, and/or a Non-Safe Harbor Non-Elective Contribution, depending on the context in which the term
is used in the Basic Plan or the Adoption Agreement. The term “Non-Elective Contribution” also means any
mandated gateway allocation required under the terms of the Plan.
	 
	1.66	 	Non-Highly Compensated Employee. The term “Non-Highly Compensated Employee” means any Employee
who is not a Highly Compensated Employee.

					
	 	 	 	 	 
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	1.67	 	Non-Key Employee. The term “Non-Key Employee” means any Employee who is not a Key
Employee, including
former Key Employees. For purposes of making the allocations in Section 3.5, Non-Key Employee
means a Non-Key Employee who either is a Participant or would be a Participant but for the reasons set
forth in Section 3.5(a).
	 
	1.68	 	Non-Safe Harbor Matching Contribution. The term “Non-Safe Harbor Matching Contribution” means
an Employer contribution made to this or any other defined contribution plan on behalf of a
Participant on account of a Participant’s Elective Deferrals and/or a Participant’s Voluntary
Employee Contributions and which are not intended to automatically satisfy the ACP Test.
	 
	1.69	 	Non-Safe Harbor Matching Contribution Account. The term “Non-Safe Harbor Matching Contribution
Account” means the account to which a Participant’s Non-Safe Harbor Matching Contributions are
allocated.
	 
	1.70	 	Non-Safe Harbor Non-Elective Contribution. The term “Non-Safe Harbor Non-Elective
Contribution” means
an Employer contribution that (1) is allocated to a Participant’s Non-Safe Harbor Non-Elective
Contribution
Account, (2) that the Participant may not elect to receive in cash until such contributions are
distributed from the
Plan; and (3) which are not intended to automatically satisfy the ADP Test.
	 
	1.71	 	Non-Safe Harbor Non-Elective Contribution Account. The term “Non-Safe Harbor Non-Elective
Contribution Account” means the account to which a Participant’s Non-Safe Harbor Non-Elective
Contributions are allocated.
	 
	1.72	 	Normal Form of Distribution. The term “Normal Form of Distribution” means the form in which a
Participant’s
benefit will be distributed absent an election to the contrary, as elected in the Adoption Agreement.
	 
	1.73	 	Normal Retirement Age. The term “Normal Retirement Age” means the Normal Retirement Age as elected by
the Sponsoring Employer in the Adoption Agreement. There is no mandatory retirement Age.
	 
	1.74	 	Normal Retirement Date. The term “Normal Retirement Date” means the Normal Retirement Date as elected by
the Sponsoring Employer in the Adoption Agreement.
	 
	1.75	 	Otherwise Excludible Participants. The term “Otherwise Excludible Participants” means a Participant who has
not satisfied the statutory age and service requirements set forth in Code §410(b).
	 
	1.76	 	Optional Form of Distribution. The term “Optional Form of Distribution” means a form of
distribution other than
the Normal Form of Distribution, as elected in the Adoption Agreement.
	 
	1.77	 	Owner-Employee. The term “Owner-Employee” means in the case of an Employer or Affiliated Employer which
is an unincorporated trade or business, an individual who owns the entire interest in such Employer or Affiliated
Employer; and in the case of an Employer or Affiliated Employer which is a partnership, an individual who owns
more than 10% of either the capital interest or the profit interest in such Employer of Affiliated Employer.
	 
	1.78	 	Participant. The term “Participant” means any Employee who has met the eligibility and participation
requirements of the Plan. However, an individual who is no longer an Employee will cease to be a Participant if
his or her entire Plan benefit (1) is fully guaranteed by an insurance company and legally enforceable at the sole
choice of such individual against such insurance company, provided that a contract, Policy, or certificate
describing the individual’s Plan benefits has been issued to such individual; (2) is paid in a lump sum distribution
which represents such individual’s entire interest in the Plan; or (3) is paid in some other form of distribution and
the final payment thereunder has been made.
	 
	1.79	 	Participant’s Account. The term “Participant’s Account” means the account to which is allocated a Participant’s
share of Employer contributions, earnings or losses, and, if applicable, Forfeitures. A
Participant’s account will
also include the proceeds of any Policies purchased on the Participant’s life under Section
7.2. Each Participant’s
Account will be divided (where applicable) into the following sub-accounts for accounting
purposes: the Elective
Deferral Account; the Non-Safe Harbor Matching Contribution Account; the Non-Safe Harbor
Non-Elective
Contribution Account; the Qualified Matching Contribution Account; the Qualified Non-Elective
Contribution
Account; the ACP Safe Harbor Matching Contribution Account; the ADP Safe Harbor Matching
Contribution
Account; the ADP Safe Harbor Non-Elective Contribution Account, the Voluntary Employee
Contribution
Account, the Mandatory Contribution Account, the Deemed IRA Contribution Account and any other
sub-accounts that the Administrator may determine necessary from time.

					
	 	 	 	 	 
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	1.80	 	Period of Service. With respect to any provision of the Plan in which service is
determined by the elapsed time method, the term “Period of Service” means a period during which
the Employee is employed with the Employer or an Affiliated Employer commencing on an
Employee’s Employment Commencement Date or Reemployment Commencement Date and ending on his or
her Severance from Employment. For any provision of the Plan in which an Employee’s service is
determined by his or her Period of Service, a 1-Year Period of Service and all other Periods of
Service will be determined in accordance with the following provisions:

	 	(a)	 	Credit for an Hour of Service as a Period of Service. If an Employee performs an Hour
of Service during
a period which would otherwise be considered a Period of Severance under paragraph (c)(l)
or (2) below,
the Plan must count such period and the Employee will receive credit for such as a Period
of Service.
	 
	 	(b)	 	Employment Commencement Date. The Employment Commencement Date is the first day an
Employee
performs an Hour of Service for the Employer, an Affiliated Employer or Adopting Employer.
The
Reemployment Commencement Date is the first day following a Period of Severance on which
an
Employee performs an Hour of Service for the Employer, an Adopting Employer or Affiliated
Employer.
	 
	 	(c)	 	Period of Severance. A Period of Severance is the period beginning on the Severance
from Employment
and ending on the Reemployment Commencement Date. A Participant will incur a 1-Year Period
of
Severance if the Employee fails to perform an Hour of Service during a 12-consecutive
month period
following the earlier of either (1) the Severance from Employment on which an Employee
retires, dies,
quits or is discharged from employment by the Employer, or (2) the Severance from
Employment on which
an Employee remains absent from service with the Employer (with or without pay) for any
reason other
than the Employee retiring, dying, quitting or being discharged from employment by the
Employer, such
as for vacation, holiday, illness, incapacity (including disability), layoff, jury duty,
military duty or leave
of absence. In the case of a Participant who is on Maternity or Paternity Leave, the
12-consecutive month
period beginning on the first anniversary of the first day of such Maternity or Paternity
Leave will not
constitute a Period of Severance. If the Employee does perform an Hour of Service during
the periods
indicated in (1) or (2) above, the Plan must take into account such period and the
Employee will receive
credit for such as a Period of Service.
	 
	 	(d)	 	Aggregating Periods of Service and Fractional Periods of Service. A 1-Year Period of
Service is a 12-consecutive month Period of Service. An Employee will receive credit for Periods of
Service of less than
12 consecutive months by aggregating, subject to the limits in paragraph (f) and (g), all
non-successive
Periods of Service and all Periods of Service which are fractional years or which do not
constitute a whole
1-Year Period of Service, whether or not consecutive. Fractional periods of a year are
expressed in terms
of days, on the basis that a day of service is credited if an Employee completes an Hour
of Service during
such day, and on the basis that 12 months of service (30 days being deemed to be a month
in the case of
the aggregation of fractional months) or 365 days of service equals a 1-Year Period of
Service.
	 
	 	(e)	 	Prior Service Credit. An Employee will also receive credit for all Periods of Service
with the Employer
or Employers named in the Adoption Agreement. In addition, if the Employer maintains the
plan of a
predecessor employer, service with such employer will be treated as service for the
Employer.
	 
	 	(f)	 	Reemployment Before a 1-Year Period of Severance. If the Sponsoring Employer elects
in the Adoption
Agreement to determine eligibility by using Periods of Service, if an Employee Severance
from
Employment but is reemployed by an Employer or an Affiliated Employer before incurring a 1-Year
Period of Severance, Periods of Service and employment (and if the Employee was a Participant and
is reemployed by an Employer, Plan participation) will not be deemed to have been
interrupted.
	 
	 	(g)	 	Reemployment After a Period of Severance. If an Employee Severance from Employment
but is
reemployed by the Employer after a 1-Year Period of Severance, the following provisions
will apply:

	 	(1)	 	Determination of Periods of Service for Eligibility. If the service of such
Employee is determined under the rule of parity as elected in the Adoption Agreement,
then if such Employee did not have a Vested Interest in his or her Participant’s
Account before incurring the 1-Year Period of Severance and the number of the
Employee’s consecutive 1-Year Periods of Severance equals or exceeds the greater of
five or the aggregate number of 1-Year Periods of Service, Periods of Service which
were

					
	 	 	 	 	 
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	 	 	 	completed prior to the 1-Year Period of Severance will not be counted. The
aggregate number of 1-Year Periods of Service will not include any Period of Service
previously disregarded hereunder by reason of prior 1-Year Periods of Severance. If
such former Employee’s Periods of Service are disregarded under this paragraph, he or
she will be treated as a new Employee for eligibility.
	 
	 	(2)	 	Determination of Periods of Service for Purposes Other Than Eligibility. If
the service of such
Employee is determined under the rule of parity as elected in the Adoption Agreement,
then for all
purposes other than eligibility, if the Employee has incurred five consecutive 1-Year
Periods of
Severance, Periods of Service completed prior to such five consecutive 1-Year Periods
of Severance
will not be counted for such purposes if the Participant did not have a Vested
Interest in his or her
Account and the number of the Employee’s consecutive 1-Year Periods of Severance
equals or
exceeds the aggregate number of 1-Year Periods of Service before such period.
	 
	 	(3)	 	Entry or Reentry Into the Plan. Such Employee will become a Participant in
the Plan as follows:

	 	(A)	 	If Reentry Is Immediate. If elected in the Adoption
Agreement, if such Employee was a
Participant before incurring the 1-Year Period of Severance, he or she will
be reinstated as
a Participant upon his or her Reemployment Commencement Date. If the
Employee was not
a Participant before incurring the 1-Year Period of Severance but (1) had
satisfied the
eligibility requirements in Section 2.1, such Employee will enter the Plan
as a Participant on
the later of his or her Reemployment Commencement Date or the date the
Employee would
have entered the Plan had he or she not terminated employment with the
Employer; or (2)
had not satisfied the eligibility requirements set forth in Section 2.1,
such Employee will be
eligible to enter the Plan as a Participant after satisfaction of
any such eligibility
requirements, in which event the Employee will enter the Plan as a
Participant on the
applicable entry date set forth in Section 2.2. In all events, the Employee
will receive credit
for all Periods of Service which were completed prior to the 1-Year Period
of Severance.
	 
	 	(B)	 	If Reentry After One Year. If elected in the Adoption
Agreement, regardless of whether or
not such Employee was a Participant before incurring the 1-Year Period of
Severance, he or
she will be eligible to enter the Plan as a Participant upon satisfaction of
the eligibility
requirements in Article 2 as though he or she was a new Employee upon the
Reemployment
Commencement Date, or if earlier upon satisfaction of the eligibility
requirements in set forth
in Article 2 and the completion of an additional 1-Year Period of Service
after his or her
Reemployment Commencement Date, at which time the Employee’s participation
in the Plan
will be deemed to have been reinstated as of his or her Reemployment
Commencement Date
(provided the Employee is reemployed by the Employer).

	 	(h)	 	Ignoring Service For Eligibility If More Than 1-Year Period Of Service for
Eligibility. If this Plan at any time (1) provides in the Adoption Agreement that an
Employee must complete more than either a 1-Year Period of Service or a 12-month Period of
Service for eligibility purposes, and (2) provides in the Adoption Agreement that an
Employee will have a 100% Vested Interest in his or her Participant’s Account upon
becoming a Participant in the Plan, then the Period of Service of an Employee who incurs a
1-Year Period of Severance before satisfying such eligibility requirement will not be
counted for eligibility purposes.

	1.81	 	Period of Severance. See the definition Period of Service above.
	 
	1.82	 	Permissive Aggregation Group. The term “Permissive Aggregation Group” means a Required
Aggregation
Group plus any Employer plan or plans which when considered as a group with the Required Aggregation Group
would continue to satisfy the requirements of Code §401 (a)(4) and §410.
	 
	1.83	 	Plan. The term “Plan” means the retirement plan program established by a Sponsoring Employer using the Basic
Plan together with an Adoption Agreement and Trust or Custodial Agreement, as amended from time to time.
	 
	1.84	 	Plan Year. The term “Plan Year” means the Plan’s 12 consecutive month accounting year as elected in the
Adoption Agreement (unless there is a short Plan Year as elected in the Adoption Agreement). If
the Plan Year
is changed, a short Plan Year is established beginning the day after the last day of the Plan
Year in effect before
this change and ending on the last day of the new Plan Year.

					
	 	 	 	 	 
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	1.85	 	Policy. The term “Policy” means a life insurance policy or annuity contract purchased
pursuant to the provisions of Section 7.2 of the Basic Plan.
	 
	1.86	 	Pre-Tax Elective Deferral. The term “Pre-Tax Elective Deferral” means an Elective Deferral
that is not includible in gross income at the time deferred.
	 
	1.87	 	Pre-Tax Elective Deferral Account. The term “Pre-Tax Elective Deferral Account” means the
sub-account of a Participant’s Account to which his or her Pre-Tax Elective Deferrals are
allocated.
	 
	1.88	 	Prevailing Wage Account. The term “Prevailing Wage Account” means the sub-account to
which a Participant’s Prevailing Wage contributions are allocated.
	 
	1.89	 	Prevailing Wage Contribution. The term “Prevailing Wage Contribution” means an Employer
contribution made to the Plan under a Prevailing Wage Law on behalf of a Prevailing Wage
Employee.
	 
	1.90	 	Prevailing Wage Employee. The term “Prevailing Wage Employee” means any hourly paid Employee
who is in an eligible class of Employees under Section 2.1(b) and who is performing services
for the Employer under a contract covered by a Prevailing Wage Law.
	 
	1.91	 	Prevailing Wage Law. The term “Prevailing Wage Law” means any statute or ordinance that
requires the Employer to pay its Employees working on public contracts at wage rates not less
than those determined pursuant to that statute or ordinance to be the prevailing wages for
comparable classes of workers in the geographical area where that contract is performed,
including the Davis-Bacon Act as set forth in 40 U.S.C. §276(a) et. seq., as amended from time
to time, and any similar federal, state or municipal prevailing wage statutes.
	 
	1.92	 	QJSA. The term “QJSA” means a Qualified Joint and Survivor Annuity.
	 
	1.93	 	QMAC. The term “QMAC” means a Qualified Matching Contribution.
	 
	1.94	 	QMAC Account. The term “QMAC Account” means a Qualified Matching Contribution Account.
	 
	1.95	 	QNEC. The term “QNEC” means a Qualified Non-Elective Contribution.
	 
	1.96	 	QNEC Account. The term “QNEC Account” means a Qualified Non-Elective Contribution Account.
	 
	1.97	 	QPSA. The term “QPSA” means a Qualified Pre-Retirement Survivor Annuity.
	 
	1.98	 	Qualified Joint and Survivor Annuity. The term “Qualified Joint and Survivor Annuity” means, with respect
to a Participant who is married on the Annuity Starting Date and has not died before such
date, an immediate annuity for the life of the Participant with a survivor benefit for the
life of the Participant’s surviving Spouse which is not less than 50% nor more than 100% of
the annuity that is payable during the joint lives of the Participant and his or her Spouse
and which is the amount of benefit which can be purchased with the Participant’s Vested
Aggregate Account balance. The survivor benefit will be 50% unless a higher percentage is
elected by the Participant. With respect to a Participant who is not married on the Annuity
Starting Date and has not died before such date, the term “Qualified Joint and Survivor
Annuity” means an immediate annuity for his or her life.
	 
	1.99	 	Qualified Matching Contribution. The term “Qualified Matching Contribution” means a Matching
Contribution which is subject to the distribution and nonforfeitability requirements of Code
§401(k) when made to the Plan, and that are distributable only in accordance with the
distribution provisions (other than for hardships) applicable to Elective Deferrals and to the
extent necessary is available for ADP or ACP Testing.
	 
	1.100	 	Qualified Matching Contribution Account. The term “Qualified Matching Contribution Account”
means the sub-account of a Participant’s Account to which his or her Qualified Matching
Contributions are allocated.
	 
	1.101	 	Qualified Non-Elective Contribution. The term “Qualified Non-Elective Contribution”
means a contribution (other than a Matching Contribution or a Qualified Matching Contribution)
that is made by the Employer and allocated to Participant’s Account and that satisfies the
following requirements: (1) it is used for the purpose of satisfying the ADP Test or the ACP
Test; (2) a Participant may not elect to receive it in cash until distributed from

					
	 	 	 	 	 
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	 	 	the Plan; and (3) it is subject to the same distribution requirements as are applicable to
Elective Deferrals and Qualified Matching Contributions and the nonforfeitability
requirements of Code §401(k) when made to the Plan. Qualified Non-Elective Contributions may
be considered for purposes of determining the Top Heavy Minimum Allocation requirement
pursuant to Section 3.5. Any allocation formula must satisfy additional requirements specified
in Regulations §1.401(k)-2(a)(6) and §1.401(m)-2(a)(6).
	 
	1.102	 	Qualified Non-Elective Contribution Account. The term “Qualified Non-Elective Contribution
Account” means the sub-account of a Participant’s Account to which his or her Qualified
Non-Elective Contributions are allocated.
	 
	1.103	 	Qualified Pre-Retirement Survivor Annuity. The term “Qualified Pre-Retirement Survivor
Annuity” means a survivor annuity for the life of a deceased Participant’s surviving Spouse
which is equal to the amount of benefit which can be purchased by 50% or 100% of the deceased
Participant’s Vested Aggregate Account determined at the date of death. In determining a
Participant’s Vested Aggregate Account hereunder, any security interest held by the Plan
because of a loan outstanding to the Participant will be taken into consideration and, if
applicable, the Participant’s own deductible contributions made for Plan Years prior to
January 1, 1989 will be disregarded.
	 
	1.104	 	Required Aggregation Group. The term “Required Aggregation Group” means (1) each Employer
qualified deferred compensation Plan in which at least one Key Employee participates or
participated at any time during the determination period (regardless of whether the plan has
terminated); and (2) any other Employer qualified deferred compensation plan which enables a
plan described in (1) to satisfy Code §401(a)(4) or §410.
	 
	1.105	 	Required Beginning Date. The term “Required Beginning Date” means the date elected by the
Sponsoring Employer in the Adoption Agreement as the Required Beginning Date for the Plan.
However, for a Participant who is not a 5% owner, the term Required Beginning Date means April
1st of the calendar year following the later of the calendar year in which the Participant
reaches Age 701/2 or the calendar year in which the Participant actually
retires. Notwithstanding the foregoing to the contrary, if a Participant made a distribution
election prior to January 1, 1984 pursuant to §242(b) of the Tax Equity and Fiscal
Responsibility Act (TEFRA), such Participant’s benefit will be distributed at the time and in
the manner set forth in the election provided such election has not been revoked, and further
provided that the election sets forth a method of distribution of benefits which satisfies the
provisions of Code §401(a)(9) as in effect prior to enactment of TEFRA.
	 
	1.106	 	Rollover Account. The term “Rollover Account” means the account to which a Participant’s
Rollover Contributions, if any, are allocated.
	 
	1.107	 	Rollover Contribution (or Rollover). The terms “Rollover Contribution” and “Rollover” mean
an amount which is eligible for tax free rollover treatment and which is transferred to this
Plan from one of the plans as elected in the Adoption Agreement.
	 
	1.108	 	Roth Elective Deferral. The term “Roth Elective Deferral” means a Participant’s Elective
Deferrals that (1) are includible in the Participant’s gross income at the time they are
deferred, and (2) have been irrevocably designated as Roth Elective Deferrals by the
Participant in his or her deferral election. A Participant’s Roth Elective Deferrals will be
accounted for in a separate account containing only the Participant’s Roth Elective Deferrals
and gains and losses attributable to those Roth Elective Deferrals.
	 
	1.109	 	Roth Elective Deferral. The term “Roth Elective Deferral Account” means the account to which
a Participant’s Roth Elective Deferrals are allocated.
	 
	1.110	 	Safe Harbor 401(k) Contribution. The term “Safe Harbor 401(k) Contribution” means,
collectively or separately, depending on the context in which the term is used, an ACP Safe
Harbor Matching Contribution, an ADP Safe Harbor Matching Contribution, and/or an ADP Safe
Harbor Non-Elective Contribution.
	 
	1.111	 	Safe Harbor 401(k) Plan. The term “Safe Harbor 401(k) Plan” means a 401(k) plan which
automatically satisfies the ADP Test under Code §401(k) and/or the ACP Test under Code §401(m).
	 
	1.112	 	Safe Harbor Notice. The term “Safe Harbor Notice” means a written notice provided by the
Employer to all eligible Employees in accordance with Regulation §1.401(k)-(d)(2) and (3) and
any subsequent guidance issued by the Internal Revenue Service. In addition to any other
election periods provided under the Plan, each Participant may make or modify an Elective
Deferral election during the 30-day period immediately following his or her receipt of a Safe
Harbor Notice.

					
	 	 	 	 	 
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	1.113	 	Self-Employed Individual. The term “Self-Employed Individual” means anyone who owns an interest
(other than stock) in the Employer and has Earned Income for the Plan Year or would have had
Earned Income but for the fact the Employer had no net profits for the Plan Year.
	 
	1.114	 	Severance from Employment. The term “Severance from Employment” means the date on which an
Employee retires, dies, quits or is discharged from employment by the Employer; or if earlier
the first anniversary of the date on which an Employee remains absent from service with the
Employer (with or without pay) for any reason other than the Employee retiring, dying,
quitting or being discharged from employment by the Employer, such as for vacation, holiday,
illness, incapacity (including disability), layoff, jury duty, military duty or leave of
absence.
	 
	1.115	 	Sponsoring Employer. The term “Sponsoring Employer” means the business entity named in
Section 1.2 of the Adoption Agreement that sponsors the Plan under the terms of the Adoption
Agreement (and any successor thereto that elects to assume sponsorship of this Plan).
	 
	1.116	 	Spouse. The term “Spouse” means the person to whom a Participant is legally married, and, if
elected in the Adoption Agreement, the Participant must be married to such person throughout
the one year period ending on the earlier of the Annuity Starting Date or the Participant’s
death in order for the person to be considered a Spouse.
	 
	1.117	 	Termination of Employment. The term “Termination of Employment” means that a Participant has
ceased to be an Employee for reasons other than retirement, death, or Disability.
	 
	1.118	 	Terminated Participant. The term “Terminated Participant” means a Participant who has ceased
to be an Employee for reasons other than retirement, death or Disability.
	 
	1.119	 	Top Heavy. The term “Top Heavy” means for any Plan Year beginning after December 31, 1983
that (1) the Top Heavy Ratio exceeds 60% and the Plan is not part of a Required Aggregation
Group or Permissive Aggregation Group; or (2) the Plan is a part of a Required Aggregation
Group but not a Permissive Aggregation Group and the Top Heavy Ratio for the group exceeds
60%; or (4) the Plan is a part of a Required Aggregation Group and a Permissive Aggregation
Group and the Top Heavy Ratio for the Permissive Aggregation Group exceeds 60%.
	 
	1.120	 	Top Heavy Minimum Allocation. The term “Top Heavy Minimum Allocation” means an amount of
Employer contributions and Forfeitures equal to 3% of an Employee’s Compensation (or such
higher or lesser percentage of Compensation as may otherwise be indicated in Section 3.5).
Elective Deferrals (and, for Plan Years beginning before 2002, Matching Contributions) cannot
be used to satisfy the Top-Heavy Minimum Allocation. SIMPLE 401(k) plans and certain Safe
Harbor 401(k) Plans are not subject to the Top Heavy requirements.
	 
	1.121	 	Top Heavy Ratio. For Plan Years beginning on or after January 1, 2002, in determining if
this Plan is Top Heavy, the “Top Heavy Ratio” will be determined in accordance with the
following provisions:

	 	(a)	 	Rule 1. If the Employer maintains one or more defined contribution plans (including
SEPs) and has not maintained any defined benefit plan which during the 5-year period
ending on the Determination Date had accrued benefits, the Top Heavy Ratio for this Plan
alone or for the Required or Permissive Aggregation Group is a fraction, the numerator of
which is the sum of the Participants’ Accounts of all Key Employees as of the
Determination Date (including any part of any account distributed in the 1-year period
ending on the Determination Date), and the denominator of which is the sum of the account
balances (including any part of any account balance distributed in the 1-year period
ending on the Determination Date) determined under Code §416 and the Regulations
thereunder. Both the numerator and the denominator of the Top Heavy Ratio will be increased
to reflect any contribution not actually made as of the Determination Date but which is
required to be taken into account under Code §416 and the Regulations thereunder. The 1
year period described above is increased to a 5 year period for all in-service
distributions
	 
	 	(b)	 	Rule 2. If the Employer maintains one or more defined contribution plans (including
SEPs) and maintains or has maintained one or more defined benefit plans which during the
5-year period ending on the Determination Date has had any accrued benefits, the Top Heavy
Ratio for any Required or Permissive Aggregation Group is a fraction, the numerator of
which is the sum of account balances under the aggregated defined contribution plans for
all Key Employees determined in accordance with paragraph (a), and the present value of
accrued benefits under the aggregated defined benefit plans for all Key Employees as of
the Determination Date, and the denominator of which is the sum of the account balances
under the

					
	 	 	 	 	 
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	 	 	 	aggregated defined contribution plans for all Participants, determined in accordance with
paragraph (a), and the present value of accrued benefits under the aggregated defined
benefit plans for all Participants as of the Determination Date, all determined under
Code §416 and the Regulations thereunder. The accrued benefits under a defined benefit
plan in both the numerator and denominator of the Top Heavy Ratio are increased for any
distribution made in the 1 year period ending on the Determination Date.
	 
	 	(c)	 	Rule 3. For purposes of paragraphs (a) and (b), the value of account balances and the
present value of accrued benefits will be determined as of the most recent Valuation Date
that falls within or ends with the 12-month period ending on the Determination Date,
except as provided in Code §416 and the Regulations issued thereunder for the first and
second Plan Years of a defined benefit plan. The account balances and accrued benefits
will be disregarded for a Participant (1) who is not a Key Employee but who was a Key
Employee in a prior year or (2) who has not been credited with at least one Hour of
Service with any Employer maintaining the Plan at any time during the 1-year period ending
on the Determination Date. The calculation of the Top Heavy Ratio and the extent to which
distributions, rollovers, and transfers are taken into account will be made in accordance
with Code §416 and the Regulations issued thereunder. When aggregating plans, the value of
the account balances and accrued benefits will be calculated with reference to the
Determination Date that falls within the same calendar year. The accrued benefit of a
Participant other than a Key Employee will be determined under (1) the method, if any,
that uniformly applies for accrual purposes under all defined benefit plans maintained by
the Employer, or (2) effective as of the first Plan Year beginning after December 31,
1986, 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 Code §411(b)(1)(C).
	 
	 	(d)	 	Definition of Determination Date. In determining the Top Heavy Ratio, the term
Determination Date means the last day of the preceding Plan Year except for the first Plan
Year when the Determination Date means the last day of such first Plan Year.
	 
	 	(e)	 	Computing Present Values. For purposes of establishing present values to compute the
top-heavy ratio, benefits not in pay status are handled on the basis that retirement
occurs on the automatic vesting date or, if later, the date of reference. Benefits are
discounted only for interest and mortality. Unless otherwise elected in the Adoption
Agreement, the following factors apply: (1) 6% interest before attaining Normal Retirement
Age and 5% interest after attaining Normal Retirement Age; and (2) no mortality before
attaining Normal Retirement Age; however, for benefits with an Annuity Starting Date
before December 31, 2002, as set forth in Internal Revenue Service Revenue Ruling 95-6
mortality will be equal to the 1983 Group Annuity Mortality gender neutral blended 50/50
Male and Female; and for benefits with an Annuity Starting Date on or after such date, as
set forth in Internal Revenue Service Revenue Ruling 2001-62, mortality will be equal to
the 1994 Group Annuity Reserving Mortality Table projected to 2002 based on a fixed blend
of 50% of the unloaded Male mortality rates and 50% of the Female mortality rates.

	1.122	 	Transfer Contribution. The term “Transfer Contribution” means a non-taxable transfer of a
Participant’s benefit directly from another qualified plan to this Plan (for example, as a
result of a plan merger).For accounting and record keeping purposes, Transfer Contributions
will be identical to Rollover Contributions.
	 
	1.123	 	Trustee. The term “Trustee” means the persons or entity named as trustee or trustees of the Trust.
	 
	1.124	 	Trust (or Trust Fund). The term “Trust” or “Trust Fund” means the assets of the Plan.
	 
	1.125	 	Valuation Date. The term “Valuation Date” means the date on which the Trustee determines the
value of the Trust Fund. The Trust Fund must be valued at least annually as of the last day of
the Plan Year, but the Administrator can elect to have all or any portion of the assets of the
Trust Fund valued more frequently, including, but not limited to, semi-annually, quarterly,
monthly, or daily. The Administrator may implement additional Valuation Dates in order to
avoid prejudice with respect to any Participant.
	 
	1.126	 	Vested Aggregate Account. The term Vested Aggregate Account means a Participant’s Vested
Interest in the aggregate value of his or her Participant’s Account and any accounts
attributable to the Participant’s own Plan contributions (including rollovers).
	 
	1.127	 	Vested, Vested Interest or Vesting. The terms “Vested,” “Vested Interest,” and “Vesting”
mean a Participant’s nonforfeitable percentage in a sub-account maintained on his or her
behalf under the terms of the Plan. A Participant’s Vested Interest in his or her
Participant’s Account will be determined in accordance with Section 4.6.

					
	 	 	 	 	 
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	1.128	 	Voluntary Employee Contribution. The term Voluntary Employee Contribution means a
non-deductible contribution made to the Plan by a Participant.
	 
	1.129	 	Voluntary Employee Contribution Account. The term Voluntary Employee Contribution Account
means the sub-account to which a Participant’s Voluntary Employee Contributions, if any, are
allocated.
	 
	1.130	 	Year of Service. With respect to any provision of the Plan in which service is determined by
counting an Employee’s Hours of Service, the term “Year of
Service” means a 12-consecutive
month computation period during which an Employee (or Participant) completes a specified
number of Hours of Service for either the Employer or an Affiliated Employer (or any business
entity which was an Adopting Employer), determined in accordance with the following
provisions:

	 	(a)	 	Definition of Employment Commencement Date. The Employment Commencement Date is the
first day an Employee performs an Hour of Service for an Employer or an Affiliated
Employer. The Reemployment Commencement Date is the first day following a Break in Service
on which an Employee performs an Hour of Service for an Employer or an Affiliated
Employer.
	 
	 	(b)	 	Year of Service for Eligibility. In any Plan Year in which the eligibility
requirements as determined under Section 2.1 are based on Years of Service, (1) a Year of
Service is a 12-consecutive month period during which an Employee is credited with at
least the number of Hours of Service as elected in the Adoption Agreement (but not more
than 1,000). An Employee’s initial eligibility computation period will begin on his or her
Employment Commencement Date. As elected in the Adoption Agreement, each eligibility
computation period thereafter will either (1) begin on the anniversary of the Employee’s
Employment Commencement Date; or (2) begin on the first day of the Plan Year which begins
prior to the first anniversary of the Employee’s Employment Commencement Date regardless
of whether the Employee is credited with 1000 Hours of Service (or lesser number of Hours
of Service if elected in the Adoption Agreement) during the initial computation period. If
the Employee is credited with 1,000 Hours of Service (or lesser number of Hours of Service
if elected in the Adoption Agreement) in both the initial eligibility computation period
and in the second eligibility computation period, the Employee will be credited with two
Years of Service for eligibility purposes. If a Plan Year is less than 12 months, the
1,000 Hours of Service (or lesser number of Hours of Service if elected in the Adoption
Agreement) requirement set forth herein will be proportionately reduced. If elected in the
Adoption Agreement, in determining eligibility under Section 2.1 and the applicable entry
date under Section 2.2, an Employee will be deemed to have completed a Year of Service on
the same date the Employee completes the applicable Hours of Service requirement, even if
such date occurs before the last day of the computation period.
	 
	 	(c)	 	Year of Service for Vesting. In any Plan Year in which a Participant’s Vested
Interest under Section 4.6 is based on Years of Service, a Year of Service is a
12-consecutive month period during which an Employee is credited with at least the number
of Hours of Service as elected in the Adoption Agreement (but not more than 1,000). As
elected in the Adoption Agreement, the Vesting computation period will be either (1) the
Plan Year, and if any such Plan Year is less than 12 consecutive months and the Hours of
Service requirement set forth in this paragraph is greater than one, such requirement will
be proportionately reduced; or (2) an Employee’s 12-consecutive month employment year.
	 
	 	(d)	 	Prior Service Credit. An Employee will also receive credit for all Years of Service
with the Employer or Employers named in the Adoption Agreement, In addition, if the
Employer maintains the plan of a predecessor employer, service with such employer will be
treated as Years of Service for the Employer.
	 
	 	(e)	 	Reemployment Before A Break In Service. If an Employee incurs a Termination of
Employment but is reemployed by the Employer before he or she incurs a Break in Service,
his or her Years of Service and employment will not be deemed to have been interrupted
and, if the Employee was a Participant in the Plan or otherwise satisfied the eligibility
requirements set forth in Section 2.1, he or she will remain (or become) a Participant
immediately upon Reemployment. If the Employee was not a Participant in the Plan but
otherwise satisfied the eligibility requirements set forth in Section 2.1, the Employee
will become a Participant on the later of the date he or she would have entered the Plan
had he or she not terminated employment with the Employer, or upon his or her Reemployment
Commencement Date.

					
	 	 	 	 	 
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	 	(f)	 	Reemployment After a Break in Service. If an Employee Severance from Employment but is
reemployed by the Employer after a 1-Year Break in Service, the following provisions will
apply:

	 	(1)	 	Determination of Years of Service for Eligibility. If the service of such
Employee is determined under the rule of parity as elected in the Adoption Agreement,
then for eligibility purposes, if such Employee did not have a Vested Interest in his
or her Participant’s Account before the Break in Service and the number of the
Employee’s consecutive Breaks in Service equals or exceeds the greater of five or the
aggregate number of Years of Service, Years of Service that were completed prior to
the Break in Service will not be counted. The aggregate number of Years of Service
will not include any Years of Service previously disregarded hereunder by reason of
prior Breaks in Service. If such former Employee’s Years of Service are disregarded
under this paragraph, he or she will be treated as a new Employee for eligibility
purposes.
	 
	 	(2)	 	Determination of Years of Service for Purposes Other Than Eligibility. If
the service of such Employee is determined under the rule of parity as elected in the
Adoption Agreement, then for all purposes other than eligibility, if the Employee has
incurred 5 consecutive Breaks in Service, Years of Service completed prior to such 5
consecutive Breaks in Service will not be counted if the Employee did not have a
Vested Interest in his Participant’s Account and the number of consecutive Breaks in
Service equals or exceeds the aggregate number of Years of Service before such
period.
	 
	 	(3)	 	Entry or Reentry Into the Plan. Such Employee will become a Participant in the Plan as
follows:

	 	(A)	 	If Reentry Is Immediate. If elected in the Adoption Agreement, if
such Employee was a Participant before incurring the Break in Service, he or she
will be reinstated as a Participant upon his or her Reemployment Commencement
Date. If the Employee was not a Participant before incurring the Break in
Service bat (1) had satisfied the eligibility requirements in Section 2.1, such
Employee will enter the Plan as a Participant on the later of his or her
Reemployment Commencement Date or the date the Employee would have entered the
Plan had he or she not terminated employment with the Employer; or (2) had not
satisfied the eligibility requirements in Section 2.1, such Employee will be
eligible to enter the Plan as a Participant after satisfaction of any such
eligibility requirements, in which event the Employee will enter the Plan as a
Participant on the applicable entry date in Section 2.1.
	 
	 	(B)	 	If Reentry Is After One Year. If elected in the Adoption
Agreement, regardless of whether or not such Employee was a Participant before
incurring the Break in Service, he or she will be eligible to enter the Plan as
a Participant upon satisfaction of the eligibility requirements in Article 2 as
though he or she was a new Employee upon his or her Reemployment Commencement
Date, or if earlier upon satisfaction of the eligibility requirements in Article
2 and the completion of an additional Year of Service after his or her
Reemployment Commencement Date, at which time the Employee’s participation in
the Plan will be deemed to have been reinstated as of his or her Reemployment
Commencement Date (provided the Employee is reemployed by the Employer).

	 	(g)	 	Ignoring Service For Eligibility If More Than One Year Of Service For Eligibility. If
this Plan at any time (1) provides in the Adoption Agreement that an Employee must
complete more than 1 Year of Service for eligibility purposes, and (2) provides in the
Adoption Agreement that an Employee will have a 100% Vested Interest in the Participant’s
Account upon becoming a Participant in the Plan, then the Years of Service of an Employee
who incurs a Break in Service before satisfying such eligibility requirement will not be
counted for eligibility purposes.

					
	 	 	 	 	 
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Article 2

Plan Participation

	2.1	 	Eligibility Requirements. If this is an amended Plan, any Employee who is a Participant on
the day before the effective date in the Adoption Agreement will continue to participate in
the Plan. Otherwise, an Employee will be eligible to become a Participant in the Plan upon
satisfying the eligibility requirements as elected in the Adoption Agreement, subject to the
following provisions:

	 	(a)	 	Age and Service Requirements. An Employee must satisfy any age and/or service
requirements indicated in the Adoption Agreement for each applicable type of contribution.
If the Sponsoring Employer elects in the Adoption Agreement that the service requirement
for participation with respect to one or more permitted contributions is the lesser of 1
Year of Service or a stated number of consecutive months of employment, then an Employee
will only be deemed to have completed a month of employment for any calendar month during
which the Employee (1) is continuously employed with the Employer or an Affiliated
Employer without interruption for that entire calendar month except for those
interruptions that are described in the definition of Hour of Service, and (2) if elected
in the Adoption Agreement, is credited with the number of Hours of Service for that month
as indicated in the Adoption Agreement.
	 
	 	(b)	 	Ineligible Employees. All Employees will be eligible to participate in the Plan
except for the following ineligible classes if elected in the Adoption Agreement:

	 	(1)	 	Union Employees. Employees whose employment is governed by a collective
bargaining agreement between Employee representatives and the Employer in which
retirement benefits were the subject of good faith bargaining unless such collective
bargaining agreement expressly provides for the inclusion of such Employees as
Participants in the Plan,
	 
	 	(2)	 	Non-Resident Aliens. Employees who are non-resident aliens who do not
receive earned income from the Employer which constitutes income from sources within
the United States.
	 
	 	(3)	 	“Merger and Acquisition” Employees. Persons who became Employees as the
result of a “Code §410(b)(6)(C) transaction”. These Employees will be excluded during
the period beginning on the date of the transaction and ending on the last day of the
first Plan Year beginning after the date of the transaction. A “Code §410(b)(6)(C)”
transaction” is an asset or stock acquisition, merger, or similar transaction
involving a change in the employer of the employees of a trade or business.
	 
	 	(4)	 	Leased Employees. For non-standardized plans only, any person who is
considered a Leased Employee as defined in Section 1.56 but who (1) is not covered by
a plan described in Code §414(n)(5), or (2) is covered by a plan described in Code
§414(n)(5) but Leased Employees constitute more than 20% of the Employer’s non-highly
compensated workforce.
	 
	 	(5)	 	Employees Determined to Be Undocumented Workers. For non-standardized plans
only, Employees who are determined to be undocumented workers. For purposes of
Section, an undocumented worker is any Employee who does not have the proper
credentials in order to legally seek employment in the United States.
	 
	 	(6)	 	Employees of Non-Adopting Affiliated Employers. For non-standardized plans
only, Employees who are employed by an Affiliated Employer which is not an Adopting
Employer.
	 
	 	(7)	 	Key Employees. For non-standardized plans only, Employees who are Key
Employees as defined in Section 1.55.
	 
	 	(8)	 	Highly Compensated Employees. For non-standardized plans only, Employees
who are Highly Compensated Employees as defined in Section 1.53.
	 
	 	(9)	 	Employees Who Are Paid By Salary. For non-standardized plans only,
Employees whose Compensation is primarily in the form of a salary.
	 
	 	(10)	 	Employees Who Are Paid By the Hour. For non-standardized plans only,
Employees whose Compensation is primarily paid on an hourly basis.

					
	 	 	 	 	 
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	 	(11)	 	Employees Who Are Paid In Commissions. For non-standardized plans only, Employees
whose Compensation is primarily in the form of commissions.
	 
	 	(12)	 	Other. For non-standardized plans only, any other ineligible classes of Employees
as elected and specified in the Adoption Agreement.

	 	(c)	 	Participation By Employees Whose Status Changes. If an Employee who is not a member
of the eligible class of Employees with respect to a particular type of contribution
becomes a member of the eligible class for such contribution, the Employee will
participate in the Plan immediately with respect to that type of contribution if he or she
has satisfied the minimum age and service requirements for that type of contribution and
would have previously become a Participant with respect to that type of contribution had
he or she been a member of the eligible class for that type of contribution. The
participation of a Participant who becomes a member of an ineligible class with respect to
a particular type of contribution will be suspended and such Participant will be entitled
to an allocation of that type of contribution (and any applicable Forfeitures) for the
Allocation Period only to the extent of any applicable Hours of Service or Periods of
Service completed while a member of the eligible class of Employees for that type of
contribution. Upon returning to an eligible class of Employees with respect to that type
of contribution, a suspended Participant will resume eligibility with respect to that type
of contribution. The Vested Interest of a Participant who ceases to be a member of an
eligible class with respect to a particular type of contribution will continue to increase
in accordance with Section 4.6.
	 
	 	(d)	 	Participation By Former Participants. A former Participant will again become a
Participant immediately upon returning to the employ of the Employer unless such former
Participant’s Years of Service or Periods of Service may be disregarded by reason of prior
Breaks in Service.
	 
	 	(e)	 	Eligibility for Certain 401(k) Safe Harbor Contributions. For any Plan Year in which
the Employer elects to disaggregate the Plan in accordance with Regulation §1.401(k)-1(b)(3)(ii) for purposes of the ADP Test and/or the ACP Test, and the eligibility
requirement for Non-Safe Harbor Matching Contributions or Non-Safe Harbor Non-Elective
Contributions elected in the Adoption Agreement is one year (or 365 days) or more, the
eligibility requirement for the ADP Safe Harbor Non-Elective Contribution or the ADP Safe
Harbor Matching Contribution will be 1 Year of Service, unless the Administrator elects a
shorter period.

	2.2	 	Entry Date. An eligible Employee who has satisfied the eligibility requirements elected in
the Adoption Agreement will enter the Plan as a Participant on the “Entry Date” elected in the
Adoption Agreement. The term Entry Date will also be used to define any special rules that may
apply with respect to Otherwise Excludible Employees. For purposes of determining Compensation
taken into account for allocation purposes, the Entry Date will be determined separately for
each type of allocation under the Plan. Notwithstanding the foregoing, an eligible Employee
who is also a Prevailing Wage Employee will enter the Plan as a Participant with respect to
Compensation received under a Prevailing Wage Law on the date the Employee first receives such
Compensation.
	 
	2.3	 	Waiver of Participation. An Employee who is otherwise eligible to participate in the Plan may
elect to waive such participation in accordance with the following provisions:

	 	(a)	 	Irrevocable Election. An Eligible Employee may make a one-time irrevocable election
to waive participation in the Plan. However, the Administrator may in its sole
discretion elect not to make this option available to one or more Eligible Employees if
the Eligible Employee is not an HCE and is not likely to become an HCE and if the
Administrator determines that such waiver may cause the Plan for any Plan Year to fail to
satisfy one of the tests in Code §410(b)(1)(A) or Code §410(b)(1)(B) and (C). The
Employee’s election to waive participation in the Plan must be in writing and must be
delivered to the Administrator on or before the date the Employee first becomes eligible
to participate in the Plan. Notwithstanding the foregoing however, once an Employee has
become a Participant in the Plan, no waiver can be made, except as provided in paragraph
(b) below.
	 
	 	(b)	 	Election to Waive Allocation. Notwithstanding paragraph (a), and subject to the
Top-Heavy Minimum Allocation requirements set forth in Section 3.5, a Participant may
agree to forego an allocation of Employer contributions to his or her Participant’s
Account for all or any Allocation Periods if the Participant is an HCE for the Allocation
Period and such waiver does not have a direct or indirect impact on the overall
remuneration paid to such Participant.

					
	 	 	 	 	 
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	 	(c)	 	Administrative Requirements. An Employee’s election to waive participation or forego
an allocation must be in writing and must be delivered to the Administrator on or before
the date the Employee first becomes eligible to participate in the Plan in the case of a
waiver under paragraph (a), and before the Participant is entitled to an allocation to
his or her Participant’s Account in the case of foregoing an allocation under paragraph
(b). The Administrator will furnish any form required to make an election under this
Section, which may include the requirement for consent by the Employee’s Spouse.

	2.4	 	Reemployment. If an Employer incurs a Termination of Employment and is subsequently
reemployed by the Employer or an Affiliated Employer, such Employee’s Years of Service and/or
Periods of Service for purposes of eligibility (as well as the time such Employee enters or
reenters the Plan as a Participant) will be determined in accordance with the rules described
in the definition of Years of Service and/or Periods of Service.
	 
	2.5	 	Exclusion of an Eligible Employee. If any Employee who should have been included as a
Participant is erroneously excluded from the Plan in any Allocation Period and discovery of
such omission is not made until after a contribution for that Allocation Period has been
allocated, the Employer will correct the omission. Such omission can be corrected by one or
more of the following methods: (1) by making an additional contribution to the Plan on behalf
of the omitted Employee; (2) by allocating any available Forfeitures on behalf of the omitted
Employee; or (3) by any other method of correction permitted under Revenue Procedure 2003-44
or any subsequent Revenue Procedure or guidance issued by the Internal Revenue Service.
	 
	2.6	 	Inclusion of an Ineligible Employee. If any person who should not have been included as a
Participant is erroneously included in any Allocation Period and the discovery of the
inclusion is not made until after a contribution has been allocated for that Allocation
Period, and such ineligible Employee has not received a distribution of the amount erroneously
allocated, such amount cannot be refunded to the Employer and will be applied as a Forfeiture
for the Plan Year in which the error is discovered.

					
	 	 	 	 	 
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Article 3

Contributions and Allocations

	3.1	 	Employer Contributions. The Employer intends to make contributions to the Plan. Such
contributions will be allocated based on the applicable Allocation Period. The types of
contributions permitted to be made to this Plan are as elected in the Adoption Agreement. The
Employer does not guarantee either the making of the contributions or the payment of benefits
under the Plan. The Employer reserves the right to reduce, suspend or discontinue
contributions for any reason at any time, but if the Plan is deemed to be terminated as a
result of such reduction, suspension or discontinuance, the provisions of Article 9 will
become effective. The Employer’s contribution (if any) may consist of cash, qualifying
employer securities or qualifying employer real property as defined in ERISA §407(d), or any
other property permitted under Code §4975 and acceptable to the Trustee. If an Employee should
have been included as a Participant but is mistakenly excluded for any reason, the omission
will be corrected as specified in Section 2.5. All contributions will be determined in
accordance with the following provisions:

	 	(a)	 	Contribution Provisions Applicable To 401(k) Plans. For a 401(k) plan, each
Plan Year the Employer will contribute to the Plan such amount as it may in its sole
discretion determine, subject to the following:

	 	(1)	 	Elective Deferrals. The Employer will contribute each Participant’s
Elective Deferrals to the Plan, determined in accordance with, and contributed
subject to, the following:

	 	(A)	 	Amount of Elective Deferrals. Each Participant may enter into a
Salary Deferral Agreement in an amount as elected in the Adoption Agreement,
authorizing the Employer to withhold a portion of the Participant’s
Compensation. The amount withheld will be deemed an Elective Deferral that the
Employer will contribute to the Plan on behalf of the Participant. The
Administrator will designate the frequency of such elections but not less
frequently than once per year. Elective Deferrals may be made in whole
percentage increments of Compensation or in specific dollar amounts as
designated by the Participant. The Administrator will have the right to direct
that such increments of Compensation be rounded to the next highest or lowest
dollar. Furthermore, on a uniform nondiscriminatory basis, the Administrator may
permit a Participant to identify separate components of the Participant’s
Compensation (such as base salary, bonuses, etc.) and to specify that a
different Elective Deferral percentage (or dollar amount) apply to each such
component.
	 
	 	(B)	 	Roth Elective Deferrals. If elected in the Adoption Agreement, a
Participant may elect to classify all or a portion of an Elective Deferral as a
Roth Elective Deferral. Distributions of Roth Elective Deferrals (other than
corrective distributions) are not includible in the Participant’s gross income
if made 5 years after the Participant’s death, Disability or Age
591/2. Earnings on corrective distributions of Roth
Elective Deferrals are includible in gross income the same as earnings on
corrective distributions of Pre-tax Elective Deferrals.
	 
	 	(C)	 	Catch-Up Contributions. If elected in the Adoption Agreement,
Catch-Up Contributions are permitted, in which event Participants who are age 50
as defined in Regulation §1.414(v)-1(3)(i) before the close of the Plan Year
will be eligible to make Catch-Up Contributions. Any Participant who turns 50
during a calendar year will be considered to be age 50 as of January 1st of that
calendar year and can make Catch-Up Contributions during the Plan Year
coincident with such calendar year, or if the Plan Year is not a calendar year,
the Plan Year in which the calendar year begins. If this Plan is a Safe Harbor
401(k) Plan, Catch-Up Contributions will be treated as Elective Deferrals and
will be matched in accordance with the Safe Harbor Matching Contribution
formula(s) elected in the Adoption Agreement. If this is not a Safe Harbor
401(k) Plan, Catch-Up Contributions will be matched in accordance with the
Non-Safe Harbor Matching Contribution formula (if any) elected in the Adoption
Agreement unless the Sponsoring Employer elects otherwise in the Adoption
Agreement.
	 
	 	(D)	 	Limitations on Elective Deferrals. In no event may the dollar
amount withheld under subparagraph (A) be more than the maximum dollar amount
permitted for that calendar year under Code §402(g). Elective Deferrals that
exceed the applicable Code §402(g) limit will be deemed Excess Elective
Deferrals and will be returned to the affected Participants in accordance with
Section 5.18. No Participant will be permitted to have Elective Deferrals made
under this Plan, or any other plan, contract or arrangement maintained by the
Employer, during any calendar year, in excess of the dollar limit in Code
§402(g) in effect

					
	 	 	 	 	 
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	 	 	 	for the Participant’s taxable year beginning in such calendar year. The dollar
limitation contained in Code §402(g) is $10,500 for taxable years beginning in
2000 and 2001 increasing to $11,000 for taxable years beginning in 2002 and
increasing by $1,000 each year thereafter up to $15,000 for taxable years
beginning in 2006 and later years. After 2006, the $15,000 limit will be
adjusted by the Secretary of the Treasury for cost-of-living increases under
Code §402(g). Any adjustments will be in multiples of $500. Catch-Up
Contributions will not be counted in determining the limitations under Code
§402(g).
	 
	 	(E)	 	Negative Election. If elected in the Adoption Agreement, for any
Plan Year in which a Participant fails to file a Salary Deferral Agreement with
the Administrator, such Participant will be deemed to have entered into a Salary
Deferral Agreement for that Plan Year which authorizes the Employer to withhold
the percentage of his or her Compensation elected in the Adoption Agreement as
an Elective Deferral. In addition, if elected in the Adoption Agreement, the
Employer may automatically increase such percentage periodically. Any Elective
Deferral withheld under this subparagraph will be characterized as either a
Pre-Tax Elective Deferral or a Roth Elective Deferral, as elected in the
Adoption Agreement.
	 
	 	(F)	 	Salary Deferral Agreement. A Participant may, in accordance with
either the Adoption Agreement or a policy established by the Administrator,
amend his or her Salary Deferral Agreement to increase or decrease the
percentage or amount being withheld. The Participant may also at any time
suspend or cancel his or her Salary Deferral Agreement upon reasonable notice.
If a Participant cancels or suspends his or her Salary Deferral Agreement, the
Participant will not be permitted to put a new Salary Deferral Agreement into
effect until such time in accordance with either the Adoption Agreement or the
policy established by the Administrator. If necessary to insure that the Plan
satisfies the ADP Test, the Employer may also amend or terminate a
Participant’s Salary Deferral Agreement on notice to the Participant. If a
Participant has not authorized the Employer to withhold at the maximum rate
permitted and the Participant desires to increase the total amount withheld for
a Plan Year to the maximum rate permitted, the Participant may authorize the
Employer to withhold a supplemental amount up to 75% of his or Compensation for
one or more pay periods. An Elective Deferral will constitute a payroll
deduction authorization for purposes of applicable state law. If automatic
enrollment (negative election) is elected in the Adoption Agreement pursuant to
subparagraph (E) above, the Participant must be given an effective opportunity
to elect a different amount (including no amount).
	 
	 	(G)	 	ADP Testing. Elective Deferrals must satisfy the ADP Test, and
Elective Deferrals in a Non-Safe Harbor 401(k) Plan that do not satisfy the
ADP Test will be deemed Excess Contributions and will be returned in accordance
with Section 5.19.
	 
	 	(H)	 	Distribution of Elective Deferrals. Elective Deferrals can only
be distributed upon the earlier to occur of (1) the date the Participant incurs
a Severance from Employment; (2) the date the Participant dies; (3) the date
the Participant suffers a Disability; (4) the date an event described in Code
§401(k)(10) occurs; (v) the date the Participant reaches Age 591/2;
or (5) if
hardship distributions are permitted, the date the Participant qualifies for a
financial hardship distribution under Section 5.16. For Plan Years beginning
before 2002, such amounts could also be distributed upon (1) the disposition by
a corporation to an unrelated corporation of substantially all of the assets
(within the meaning of Code §409(d)(2)) used in a trade or business of such
corporation if such corporation continues to maintain the Plan after the
disposition, but only with respect to Employees who continue employment with
the corporation acquiring such assets. Such a distribution must be made in a
lump sum; and (2) the disposition by a corporation to an unrelated entity of
such corporation’s interest in a subsidiary (within the meaning of Code
§409(d)(3)) if such corporation continues to maintain the Plan, but only with
respect to Employees who continue employment with such subsidiary. Such a
distribution must be made in a lump sum. All distributions that may be made
pursuant to one or more of the foregoing distributable events are subject to
the spousal and participant consent requirements (if applicable) contained in
Code §401(a)(11) and §417. However, if at all times during the 24-month period
beginning 12 months before the termination of the Plan, fewer than two percent
of the Employees who were eligible under the Plan as of the date of Plan
termination are eligible under the other defined contribution plan, the other
plan is not a successor plan.

					
	 	 	 	 	 
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	 	(I)	 	Distribution upon Plan Termination. Elective Deferrals can be distributed
upon termination of the Plan without the Employer maintaining an “alternative
defined contribution plan”. A defined contribution plan is not treated as an
“alternative defined contribution plan” if it is an employee stock ownership
plan as defined in Code §4975(e)(7) or Code § 409(a), a simplified employee
pension as defined in Code § 408(k), a SIMPLE IRA plan as defined in Code §
408(p), a plan or contract that satisfies the requirements of Code § 403(b), or
a plan that is described in section Code §§ 457(b) or (f).

	 	(2)	 	Non-Safe Harbor Matching Contributions. The Employer may make Non-Safe
Harbor Matching Contributions as elected in the Adoption Agreement and/or in one or
more Non-Safe Harbor Matching Contribution Addenda, subject to the following
provisions:

	 	(A)	 	ACP Testing. Non-Safe Harbor Matching Contributions made for a
Plan Year must satisfy the ACP Test. Non-Safe Harbor Matching Contributions
which do not satisfy the ACP Test will be deemed Excess Aggregate Contributions
and will be returned under Section 5.20.
	 
	 	(B)	 	Treatment as QMACs. The Administrator may elect to treat all or
any portion of a Non-Safe Harbor Matching Contribution as a QMAC sufficient to
satisfy the ADP Test.
	 
	 	(C)	 	True-Ups. If the Allocation Period for Non-Safe Harbor Matching
Contributions is not the Plan Year, and, if on the last day of any such Plan
Year the dollar amount of the Non-Safe Harbor Matching Contributions made on
behalf of a Benefitting Participant is less than the dollar amount that would
have been made if Non-Safe Harbor Matching Contributions had been contributed on
an annual basis only, then the Employer may elect for any such Plan Year to make
an additional Non-Safe Harbor Matching Contribution in order to make the
Non-Safe Harbor Matching Contribution contributed for a Benefitting Participant
equal to the Non-Safe Harbor Matching Contribution that would have been made if
Non-Safe Harbor Matching Contributions had been contributed as if the Allocation
Period was the Plan Year. However, any such additional Non-Safe Harbor Matching
Contributions can only be made to the Plan on a uniform nondiscriminatory basis.
	 
	 	(D)	 	Excess Elective Deferrals and Excess Contributions Not Required to Be Matched.
Notwithstanding the above, to the extent that Non-Safe Harbor Matching
Contributions are contributed on an annual basis, no Non-Safe Harbor Matching
Contribution will be required with respect to that portion of an Elective
Deferral which for that Plan Year is determined to be either an Excess Elective
Deferral or an Excess Contribution.
	 
	 	(E)	 	Discretionary Formulas. If the Sponsoring Employer elects a
discretionary formula in Section 6.1(a) of the 401(k) Plan Adoption Agreement
(standardized or non-standardized), the Sponsoring Employer’s discretion in
establishing formula for any Allocation Period includes, but is not limited to,
establishing a tiered or non-tiered formula, as well as establishing a
maximum****.

	 	(3)	 	Non-Safe Harbor Non-Elective Contributions. The Employer may make Non-Safe
Harbor Non-Elective Contributions as elected in the Adoption Agreement and/or in one
or more Non-Safe Harbor Non-Elective Contribution Addenda. The amount of the
Non-Elective Contribution, if any, will be determined by the Employer, and the
Employer’s determination of the amount of its Non-Safe Harbor Non-Elective
Contribution will be binding on the Trustee, Administrator and all Participants and
may not be reviewed in any manner.
	 
	 	(4)	 	Qualified Matching Contributions. The Employer may make a Qualified
Matching Contribution in such amount as the Employer, in its sole discretion, may
determine. The Employer may also elect to treat all or any portion of a Matching
Contribution as a QMAC.
	 
	 	(5)	 	Qualified Non-Elective Contributions. The Employer may elect to make a
Qualified Non-Elective Contribution in such amount as the Employer determines. In
addition, the Employer may elect to treat as a Qualified Non-Elective Contribution
all or any portion of a Non-Safe Harbor Non-Elective Contribution that has not yet
been allocated.

					
	 	 	 	 	 
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	 	(6)	 	Safe Harbor 401(k) Contributions. The Employer may make Safe Harbor
401(k) Contributions as elected in the Adoption Agreement and in accordance with the
following provisions:

	 	(A)	 	ADP Safe Harbor Non-Elective Contributions. If the Employer
elects in the Adoption Agreement (or to the extent the Employer amends the Plan
as provided in the Adoption Agreement), the Employer will make a Safe Harbor
Non-Elective Contribution to the Plan equal to 3% (or any higher percentage
elected by the Employer) of the Compensation of each Safe Harbor Participant (as
defined in paragraph (D) below). The Employer may elect in the Adoption
Agreement to make this contribution to a money purchase plan which is named in
the Adoption Agreement. For any Allocation Period in which the Employer elects
to make an ADP Safe Harbor Non-Elective Contribution to the named money purchase
pension plan, an ADP Safe Harbor Non-Elective Contribution will be made to this
Plan in lieu of the contribution to the money purchase pension plan unless each
Safe Harbor Participant under this Plan also participates in such other plan and
such other plan has the same Plan Year as this Plan. ADP Safe Harbor
Non-Elective Contributions will be 100% Vested at all times.
	 
	 	(B)	 	ADP Safe Harbor Matching Contributions. If elected in the
Adoption Agreement, an ADP Safe Harbor “Basic” or “Enhanced” Matching
Contribution will be made that is equal to the amount specified in the Adoption
Agreement. If the Employer elects to contribute ADP Safe Harbor Matching
Contributions on a periodic basis, such contribution will comply with the
applicable regulations with respect to the timing of the deposits of such
amounts. ADP Safe Harbor Matching Contributions for an Allocation Period other
than the Plan Year that fail to comply with such regulations will require a
year-end true-up.
	 
	 	(C)	 	ACP Safe Harbor Matching Contributions. If elected in the
Adoption Agreement, the Employer may also contribute additional Matching
Contributions for each Allocation Period. Such contributions may be as elected
in the Adoption Agreement.
	 
	 	(D)	 	Safe Harbor Participant. A “Safe Harbor Participant” is each
Eligible Participant who is an NHCE for the Plan Year (and, if elected in the
Adoption Agreement, who is an HCE for the Plan Year) who was eligible to make an
Elective Deferral to the Plan at any time during the Plan Year or who would have
been eligible to make Elective Deferrals but for a suspension due to a hardship
distribution or a statutory limitation (such as Code §402(g) and §415). Unless
otherwise elected by the Sponsoring Employer in the Adoption Agreement,
Otherwise Excludable Participants will be included as Safe Harbor Participants.

	 	(b)	 	Contribution Provisions For Profit Sharing Plans And Money Purchase Plans. For a
profit sharing plan or a money purchase plan, the Employer will make a contribution to the
Plan as elected in the Adoption Agreement. The amount of the contribution will be
determined by the Employer, and the Employer’s determination of the amount of its
contribution will be binding on the Trustee, Administrator and all Participants and may
not be reviewed in any manner. If a contribution and/or allocation uses the social
security taxable wage base (the FICA base), such amount is the amount of a Participant’s
Compensation subject to withholding tax under Code §3121(a)(l)
determined as of the
beginning of the Plan Year. If an Employer amends a money purchase pension plan because of
a waiver of the minimum funding requirement under Code §412(d), such plan will be
considered to be individually designed and will no longer be considered a prototype plan.
	 
	 	(c)	 	Prevailing Wage Contributions. If elected in the Adoption Agreement, the Employer
will make Prevailing Wage Contributions to the Plan. Prevailing Wage Contributions may be
used as QNECs if made to a 401(k) plan, or to offset other Employer contributions, as
elected in the Adoption Agreement. The contribution for each Prevailing Wage Employee will
be based on the hourly contribution rate required under the applicable Prevailing Wage Law
for each such Employee’s employment classification for each construction project at which
Prevailing Wage Law services are performed by each such Employee that are not being paid
as wages or being used to provide other benefits. Prevailing Wage contributions will be
made to the Plan as frequently as required under the applicable Prevailing Wage Law.
	 
	 	(d)	 	Limitations on Contributions. Notwithstanding any provision herein to the contrary,
(1) no contribution will exceed the maximum amount deductible
under Code §404 except as
otherwise provided below; (2) no contribution will exceed the limitations set forth in
Code §415; (3) no contribution will be made for any Participant who is not a Benefitting
Participant for an Allocation Period unless otherwise required by the

					
	 	 	 	 	 
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	 	 	 	Top Heavy provisions in Section 3.5; (4) if an Employee should have been included as
a Participant in the Plan but is mistakenly excluded for any reason, the omission will be
corrected as specified in Section 2.5, even if such amount is never deductible by the
Employer; and (5) if the Plan provides contributions or benefits for Employees some or
all of whom are Owner-Employees, such contributions or benefits can only be provided with
respect to the Earned Income of such Owner-Employee which is derived from the trade or
business with respect to which the Plan is established.
	 
	 	(e)	 	Contribution Period. Any contribution made under the terms of the Plan may, at the
election of the Administrator, be contributed (1) each payroll period; (2) each month; (3)
each Plan quarter; (4) on an annual basis; or (5) on any other less than annual
contribution period basis as determined by the Employer, provided such contribution period
does not discriminate in favor of HCEs. The Employer may elect a different contribution
period for each type of contribution. Contributions will be allocated to Eligible
Participants as of the last day of an applicable contribution period.
	 
	 	(f)	 	Form of Contribution. The Employer’s contribution (if any) may consist of (1) cash;
(2) qualifying employer securities or qualifying employer real property as defined in
§407(d) of ERISA, provided the acquisition of such qualifying employer securities or
qualifying real property securities satisfies the requirements of §408(e) of ERISA; or (3)
any other property that is permitted under Code §4975 and is acceptable to the Trustee in
accordance with the terms of the Trust agreement.
	 
	 	(g)	 	Refund of Contributions For All Plans. Contributions made to the Plan by the Employer
can only be returned to the Employer in accordance with the following provisions:

	 	(1)	 	Failure of Plan to Initially Qualify. If the Plan fails to initially
satisfy the requirements of Code §401(a) and the Employer declines to amend the Plan
to satisfy such requirements, contributions made prior to the date such qualification
is denied must be returned to the Employer within 1 year of the date of such denial,
but only if the application for the qualification is made by the time prescribed by
law for filing the Employer’s tax return for the taxable year in which the Plan is
adopted, or by such later date as the Secretary of the Treasury may prescribe.
	 
	 	(2)	 	Contributions Made Under a Mistake of Fact. If a contribution is
attributable in whole or in part to a good faith mistake of fact, including a good
faith mistake in determining the deductibility of the contribution under Code §404, an
amount may be returned to the Employer equal to the excess of the amount contributed
over the amount that would have been contributed had the mistake not occurred.
Earnings attributable to an excess contribution will not be returned, but losses
attributable to the excess contribution will reduce the amount so returned. Such
amount will be returned within one year of the date the contribution was made or the
deduction disallowed, as the case may be.
	 
	 	(3)	 	Nondeductible Contributions. Except to the extent an Employer may
intentionally make a nondeductible contribution, for example in order to correct an
administrative error or restore a Forfeiture, any contribution by the Employer is
conditioned on its deductibility and will otherwise be returned to the Employer.
	 
	 	(4)	 	Prevailing Wage Contributions. Notwithstanding the foregoing, Prevailing
Wage Contributions that would otherwise be returned to the Employer for the reasons
described in paragraphs (1) or (2) above will instead be returned to the affected
Participants.

	3.2	 	Allocation of Employer Contributions. Each Eligible Participant’s share of Employer
contributions made under the Plan will be allocated to his or her Participant’s Account in
accordance with the following provisions:

	 	(a)	 	401(k) Elective Deferrals. Each Participant’s Pre-tax Elective Deferrals will be
allocated to the Participant’s Pre-Tax Elective Deferral Account. Each Participant’s
Elective Deferrals earmarked as Roth Elective Deferrals will be allocated to the
Participant’s Roth Elective Deferral Account.
	 
	 	(b)	 	Safe Harbor 401(k) Contributions. Safe Harbor 401(k) Contributions will be allocated
as follows: (1) ADP Safe Harbor Matching Contributions will be allocated to a
Participant’s ADP Safe Harbor Matching Contribution Account; (2) ACP Safe Harbor Matching
Contributions will be allocated to a Participant’s ACP Safe Harbor Matching Contribution
Account; and (3) ADP Safe Harbor Non-Elective Contributions will be allocated to a
Participant’s ADP Safe Harbor Non-Elective Contribution Account.

					
	 	 	 	 	 
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	 	(c)	 	401(k) Non-Safe Harbor Matching Contributions. Non-Safe Harbor Matching Contributions
contributed on a Participant’s behalf will be allocated to the Participant’s Non-Safe
Harbor Matching Contribution Account. All such allocations will be made in the manner
elected by the Sponsoring Employer in the Adoption Agreement and/or the Non-Safe Harbor
Matching Contribution Addendum. A Participant who makes an Elective Deferral during the
Allocation Period will be eligible to receive an allocation of Non-Safe Harbor Matching
Contributions for that Allocation Period as elected by the Sponsoring Employer in the
Adoption Agreement. If the Sponsoring Employer elects in the Adoption Agreement to impose
a service requirement (e.g., 1,000 Hours of Service) in order for a Participant to receive
an allocation of Non-Safe Harbor Matching Contributions for an Allocation and the
Allocation Period is less than 12 consecutive months, any such service requirement will
be proportionately reduced.
	 
	 	(d)	 	Qualified Matching Contributions. Qualified Matching Contributions (QMACs), and any
Non-Safe Harbor Matching Contributions that are treated as QMACs, will be allocated to
the Qualified Matching Contribution Account of each Participant
eligible to receive a QMAC
allocation for that Allocation Period as elected in Section 8.1 of the Adoption
Agreement. Such contributions will be allocated in the manner elected by the
Administrator from one of the following methods, and then only to the extent necessary to
satisfy the ADP Test and/or the ACP Test: (1) pro-rata based on the Compensation of each
eligible Participant; (2) pro-rata using bottom-up based on Compensation of each eligible
Participant not to exceed 5% of his or her Compensation; (3) pro-rata using bottom-up
based on the Elective Deferrals of each eligible Participant not to exceed 5% of his or
her Compensation; (4) per capita to each eligible Participant; (5) per capita using
bottom-up based on the Compensation of each eligible Participant not to exceed 5% of his
or her Compensation; or (6) per capita using bottom-up based on the Elective Deferrals of
each eligible Participant not to exceed 5% of his or her Compensation.
	 
	 	(e)	 	Qualified Non-Elective Contributions. Qualified Non-Elective Contributions (QNECS)
and Non-Safe Harbor Non-Elective Contributions contributed under Section 3.1(a) that are
treated as QNECS will be allocated to the Qualified Non-Elective Contribution Account of
each Participant eligible to receive an allocation of QNECs for that Allocation Period as
elected in Section 8.2 of the Adoption Agreement. Such contributions will be allocated in
the manner elected by the Administrator from one of the following allocation methods, and
then only to the extent necessary to satisfy the ADP Test and/or the ACP Test: (1)
pro-rata based on the Compensation of each eligible Participant; (2) pro-rata using
bottom-up based on the Compensation of each eligible Participant, not to exceed 5% of
each eligible Participant’s Compensation; (3) per capita to each eligible Participant; or
(4) per capita using bottom-up based on the Compensation of each eligible Participant,
not to exceed 5% of each eligible Participant’s Compensation or, if greater, two times
the Plan’s “representative contribution rate.” The “representative contribution rate” is
the lowest contribution rate (i.e., the sum of QNECs made and QMACs taken into account
for an Employee divided by his or her Code §414(s) compensation among a group of NHCEs
that is equal to half of all the eligible NHCEs (or the lowest contribution rate among
all eligible NHCEs who are employed on the last day of the year, if greater).
Notwithstanding the foregoing, QNECs of up to 10% of Compensation can be used in the ADP
Test in the case of QNECs that are the result of Prevailing Wage Contributions.
	 
	 	(f)	 	401(k) Non-Safe Harbor Non-Elective Contributions, Profit Sharing Plan
Contributions, and Money Purchase Plan Contributions. Such amounts contributed on a
Participant’s behalf will be allocated to the Participant’s Non-Safe Harbor Non-Elective
Contribution Account, or to his or her Participant’s Account in the case of a profit
sharing plan or money purchase plan. A Participant will be eligible to receive an
allocation of Employer Non-Safe Harbor Non-Elective Contributions, money purchase plan
contributions, and/or profit sharing plan contributions for that Allocation Period as
elected by the Sponsoring Employer in the Adoption Agreement. If the Sponsoring Employer
elects in the Adoption Agreement to impose a service requirement (e.g., 1,000 Hours of
Service) in order for a Participant to receive an allocation of Non-Safe Harbor
Non-Elective Contributions for an Allocation and the Allocation Period is less than 12
consecutive months, any such service requirement will be proportionately reduced.

	 	(1)	 	Allocations Using a Compensation Ratio. If the Sponsoring Employer elects
in the Adoption Agreement to allocate Non-Safe Harbor Non-Elective Contributions,
money purchase contributions, and/or profit sharing plan contributions using a
Compensation ratio, the allocation will be made to each Eligible Participant’s
Account in the ratio that his or her Compensation for the Allocation Period bears to
the total Compensation of all Eligible Participants for the Allocation Period.

					
	 	 	 	 	 
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	 	(2)	 	Allocations Using the Per Capita Method. If the Sponsoring Employer elects in the
Adoption Agreement to allocate Non-Safe Harbor Non-Elective Contributions, money
purchase contributions, and/or profit sharing plan contributions on a per capita
basis, the allocation will be made to each Eligible Participant’s Account in an equal
dollar amount for the Allocation Period.
	 
	 	(3)	 	Allocations Using Permitted Disparity. If the Sponsoring Employer elects
in the Adoption Agreement to allocate Non-Safe Harbor Non-Elective Contributions,
money purchase contributions, and/or profit sharing plan contributions using
permitted disparity, the allocation may be made using either a 2-step method, a
4-step method, or both, as elected in the Adoption Agreement, in accordance with the
following provisions:

	 	(A)	 	2-Step Method Only. If the Sponsoring Employer elects the 2-step
method for all Allocation Periods, the contribution will be allocated as
follows: First, an amount equal to the lesser of the Maximum Excess
Percentage multiplied by a Benefitting Participant’s Excess
Compensation, or, as elected in the Adoption Agreement, either (1) the greater
of 5.7% or the OASI Percentage, or (2) 5.4% or (3) 4.3%, multiplied by a
Benefitting Participant’s Excess Compensation, will be allocated to a
Benefitting Participant’s Account. The balance of the contribution will then be
allocated to each Eligible Participant’s Account in the ratio that his or her
Compensation bears to the total Compensation of all Benefitting Participants.
	 
	 	(B)	 	4-Step Method Only. If the Sponsoring Employer elects the 4-step
method for all Allocation Periods, the contribution will be allocated in the
following manner:

	 	(i)	 	Step 1. First, an amount will be allocated to each
Eligible Participant’s Account in the ratio that his or her Compensation
bears to the total Compensation of all Benefitting Participants, but the
maximum amount allocated under this subparagraph will not exceed 3% of a
Benefiting Participant’s Compensation. Solely for purposes of the
allocation made under this subparagraph (i), the term Eligible Participant
also means any Participant entitled to a Top Heavy Minimum Allocation
under Section 3.5.
	 
	 	(ii)	 	Step 2. Next, an amount will be allocated to each
Eligible Participant’s Account in the ratio that his Excess Compensation
bears to the total Excess Compensation of all Benefiting Participants, but
the maximum amount allocated under this subparagraph will not exceed 3% of
a Benefiting Participant’s Excess Compensation.
	 
	 	(iii)	 	Step 3. Next, an amount will be allocated to each
Eligible Participant’s Account in the ratio that his or her Compensation
plus Excess Compensation bears to the total Compensation plus Excess
Compensation of all Benefiting Participants, but the maximum amount
allocated under this subparagraph will not exceed, as elected in the
Adoption Agreement, either 2.7%, 2.4% or 1.3% of a Benefitting
Participant’s Compensation plus Excess Compensation.
	 
	 	(iv)	 	Step 4. Finally, the balance of the Employer’s
contribution will be allocated to each Eligible Participant’s Account in
the ratio that his or her Compensation bears to the total Compensation of
all Benefitting Participants.

	 	(C)	 	2-Step Method and 4-Step Method. If the Sponsoring Employer
elects to use the 2-step method in non-Top Heavy Allocation Periods and the
4-step method in Top Heavy Allocation Periods, the contribution will be
allocated in non-Top Heavy Allocation Periods in the same manner described in
Section 3.2(f)(2)(A) in non-Top Heavy Allocation Periods and in the manner set
forth in Section 3.2(f)(2)(B) in Top Heavy Allocation Periods.
	 
	 	(D)	 	Definitions. The following terms used in subparagraph (1) have the following
meanings:

	 	(i)	 	Excess Compensation. The term “Excess Compensation”
means the amount of a Benefitting Participant’s Compensation in excess of
the percentage (or dollar amount) of the Taxable Wage Base as elected in
the Adoption Agreement.

					
	 	 	 	 	 
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	 	(ii)	 	Maximum Excess Percentage. The term “Maximum Excess
Percentage” means the percentage derived by dividing the Employer’s
contribution by the sum of the total Compensation of all Benefitting
Participants plus the total Excess Compensation of all Benefitting
Participants.
	 
	 	(iii)	 	OASI Percentage. The term “OASI Percentage” means the
portion of the rate of tax in effect at the beginning of the Plan Year
pursuant to Code §3111(a) which is attributable to old-age insurance.
	 
	 	(iv)	 	Taxable Wage Base. The term “Taxable Wage Base” means
the portion of a Participant’s Compensation that is subject to withholding
tax under Code §3121 (a)(1) as in effect on the first day of the Plan Year.

	 	(4)	 	Allocations Using Allocation Groups. If the Sponsoring Employer elects
in the Adoption Agreement to allocate Non-Safe Harbor Non-Elective Contributions,
money purchase contributions, and/or profit sharing plan contributions using
allocation groups, the allocation for each Allocation Group will be made as elected
in the Adoption Agreement, subject to the following provisions:

	 	(A)	 	Cross Testing Prerequsites. If the allocation is required
to be general tested in order to satisfy Code §401(a)(4), the allocation must
satisfy the following requirements:

	 	(i)	 	Minimum Allocation Gateway. Each NHCE who is eligible
for any Employer contribution under this Plan and who is eligible to be
considered when performing the general test under Code §401(a)(4) must
have an allocation rate that is equal to the lesser of 5% of the
Participants Code §414(s) Compensation or one-third of the allocation rate
of the HCEs with the highest allocation rate.
	 
	 	(ii)	 	Broadly Available Allocation Rates. Each allocation
rate will be currently available (within the meaning of Regulation §
1.401(a)(4)-4(b)(2)) to a group of Employees that satisfies the
requirements of Code §410(b) without regard to the average benefit
percentage test. If two allocation rates are permissively aggregated under
Regulation §1.401(a)(4)-4(d)(4), they are aggregated and treated as a
single allocation rate. The disregard of the age and service conditions
set forth in Regulation §1.401(a)(4)-4(b)(2)(ii)(A) does not apply for
purposes of this paragraph.
	 
	 	(iii)	 	Gradually Increasing Age or Service Schedule. Each
allocation rate increases smoothly at regular intervals within a series of
bands based solely on age, based solely on years of service, or based on
the number of points representing the sum of Age and Years of Service (age
and service points), as designated in the Adoption Agreement, such that the
same allocation rate applies to all Employees whose age, years of service,
or age and service points are within each band. If age-only bands are used,
all Participants younger than age 25 are deemed in the first band. If the
age and service point band is used, all Participants with a sum of age and
service that is less than 25 are deemed in the first band.

	 	(5)	 	Participation in Defined Benefit/Defined Contribution Plans. If this Plan
is part of a combination of plans consisting of a defined contribution/defined
benefit combination of plans, it may satisfy the general test under
Code §401(a)(4)
through cross testing if it meets one of three requirements. In the aggregate, the
combination must either (1) be “primarily defined benefit in character;” (2) consist
of “broadly available separate plans;” or (3) satisfy a special gateway requirement.

	 	(A)	 	Primarily Defined Benefit. A combination plan will be treated as
primarily defined benefit in character if, for more than 50% of NHCEs
benefitting, the normal accrual rate attributable to benefits under the defined
benefit plan for NHCEs exceeds the equivalent accrual rate attributable to
contributions under the defined contribution plan for the same NHCEs.
	 
	 	(B)	 	Broadly Available Separate Plans. A combination plan is generally
treated as consisting of broadly available separate plans if the defined
contribution plan and the defined benefit plan would each separately satisfy the
mathematical nondiscriminatory classification test.

					
	 	 	 	 	 
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	 	(C)	 	Gateway Requirement. The allocation rates under the defined contribution
plan and the equivalent allocation rate under the defined benefit plan for each
Employee are aggregated. If the aggregate allocation rate of the HCE with the
highest aggregate allocation rate is less than 15%, then the aggregate
allocation rate for all NHCEs must be at least one-third of such HCE’s
aggregate allocation rate. If the aggregate allocation rate of the HCE with the
highest aggregate allocation rate is between 15% and 25%, the aggregate
allocation rate for NHCEs must be at least 5%. If the HCE rate exceeds 25%,
then the allocation rate for NHCEs must be at least 5% plus one percentage
point for each five percentage point increment (or portion thereof) by which
the HCE rate exceeds 25%. In no event shall the required gateway allocation
exceed 7.5% of Code §414(s) Compensation.

	 	(6)	 	Allocations Using Points. If the allocation is based on points awarded to a
Participant as elected in the Adoption Agreement, the allocation will be made to each
Eligible Participant’s Non-Elective Contribution Account in the ratio that each
Eligible Participant’s allocation points for the Allocation Period bears to the total
allocation points of all Eligible Participants for the Allocation Period.
	 
	 	(7)	 	Allocation of Prevailing Wage Contribution. Prevailing Wage contributions
contributed under Section 3.1(c) will either (1) be allocated to the Prevailing Wage
Account of each Participant eligible to share in the allocation of such
contributions, or (2) be used to first offset the type of Employer contributions as
elected in the Adoption Agreement.

	3.3	 	Allocation of Earnings and Losses. As of each Valuation Date, amounts which have not been
distributed since the prior Valuation Date will have the net income of the Trust Fund earned
since the prior Valuation Date allocated in accordance with such rules and procedures as may
be established by the Administrator, and applied in a uniform and nondiscriminatory manner; or
sub-accounts will be valued and adjusted as otherwise elected in the Adoption Agreement. Net
income is the net of any interest, dividends, unrealized appreciation and depreciation,
capital gains and losses, and investment expenses of the Trust Fund determined on each
Valuation Date. As of each Valuation Date, sub-accounts which have not been distributed since
the prior Valuation Date will have the net income or loss of the Trust Fund earned since the
prior Valuation Date allocated thereto. Net income or loss is the net of any interest,
dividends, unrealized appreciation and depreciation, capital gains and losses, and investment
expenses of the Trust Fund determined as of each Valuation Date.

	 	(a)	 	Non-Segregated Accounts. Accounts which have not been segregated from the general
Trust Fund for investment purposes will have net income or loss allocated thereto as
elected in the Adoption Agreement.
	 
	 	(b)	 	Segregated Accounts and Policy Dividends. Accounts which have been segregated from
the general Trust Fund for investment purposes (including any Directed Investment
Accounts established under Section 7.4) will only have the net income or loss earned
thereon allocated thereto. Policy dividends or credits will be allocated to the
Participant’s Account for whose benefit the Policy is held.

	3.4	 	Allocation of Forfeitures. On each annual Valuation Date, the Administrator may elect to use
all or any portion of the Forfeiture Account to pay administrative expenses incurred by the
Plan. The portion of the Forfeiture Account which is not used to pay administrative expenses
will be allocated first to restore Participants’ Accounts per Section 5.7 and or Section 5.13
and/or to satisfy any contributions that may be required pursuant to Section 2.5, and then as
elected in the Adoption Agreement under either (a) or (b) as follows:

	 	(a)	 	401 (k) Plans. For a 401 (k) plan, the Forfeiture Account will, as elected in the
Adoption Agreement, either (1) be allocated to Participants in the manner elected in the
Adoption Agreement; (2) be used to reduce, at the discretion of the Administrator, either
the ADP Safe Harbor Contribution, the ACP Safe Harbor Matching Contribution, the Non-Safe
Harbor Matching Contribution, the Non-Safe Harbor Non-Elective Contribution, the
Qualified Matching Contribution, the Qualified Non-Elective Contribution, or any
combination thereof, for the current Allocation Period or for a future Allocation Period;
or (3) be added to, at the discretion of the Administrator, either the ADP Safe Harbor
Contribution, the ACP Safe Harbor Contribution, the Non-Safe Harbor Matching
Contribution, the Non-Safe Harbor Non-Elective Contribution, the QMAC, the QNEC,
or any combination thereof, for the current Allocation Period or for a future Allocation
Period to be allocated therewith as elected in the Adoption Agreement.
	 
	 	(b)	 	Profit Sharing and Money Purchase Plans. For a profit sharing plan or money
purchase plan, the Forfeiture Account, as elected in the Adoption Agreement, will either
(1) be allocated to the Participant’s Account of each Eligible Participant who was also a
Benefitting Participant on the last day of the preceding

					
	 	 	 	 	 
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	 	 	 	Plan Year in the ratio that each such Eligible Participant’s Compensation for the prior
Plan Year bears to the total Compensation of all such Eligible Participants for such
prior Plan Year, excluding Compensation to former Participants; (2) be allocated to each
Eligible Participant’s Account in the ratio that each Eligible Participant’s Compensation
bears to the total Compensation of all Benefitting Participants; (3) be added to the
Employer’s contribution for the current Allocation Period or for a future Allocation
Period to be allocated therewith under Section 3.2 in the manner elected in the Adoption
Agreement; or (4) be used to reduce the Employer’s contribution for the current
Allocation Period or a future Allocation Period.

	3.5	 	Top Heavy Minimum Allocation. In any Top Heavy Plan Year in which a Key Employee receives an
allocation of Employer contributions or Forfeitures, each Employee who is described in
paragraph (a) below will receive the Top Heavy Minimum Allocation, such benefit to be
determined in accordance with the following provisions:

	 	(a)	 	Participants Who Must Receive the Top Heavy Minimum Allocation. The Top Heavy Minimum
Allocation, or such lesser amount as may be permitted under paragraph (b), will be made
for each Participant who is a Non-Key Employee (and to all other Participants if elected
in the Adoption Agreement) who is employed by an Employer on the last day of the Plan
Year, even if such Participant (1) fails to complete any minimum Hours of Service/Period
of Service required to receive an allocation of Employer contributions or Forfeitures for
the Plan Year; (2) fails to make Elective Deferrals to the Plan in the case of a 401 (k)
plan; (3) receives Compensation that is less than a stated amount; or (4) declines to make
a Mandatory Employee Contribution to the Plan. The Top Heavy Minimum Allocation is not
required to be allocated to any Participant whose Plan participation is limited to a
Rollover Contribution.
	 
	 	(b)	 	Lesser Allocation Permitted. If the amount of Employer contributions and Forfeitures
allocated to the Participant’s Account of each Key Employees for the Plan Year is less
than 3% of his or her Compensation, and if this Plan is not required to be included in an
Aggregation Group to enable a defined benefit plan to meet the requirements of Code
§401(a)(4) or §410, then the allocation made under this Section for each Participant who
is described in paragraph (a) above must be equal to the largest percentage of Employer
contributions and Forfeitures allocated to the Participant’s Account of a Key Employee for
that Plan Year (determined after taking into account elective contributions made by a Key
Employee to a cash or deferred arrangement maintained by the Employer).
	 
	 	(c)	 	Participation in Multiple Defined Contribution Plans. If a Participant described in
paragraph (a) who participates in this Plan and in one or more defined contribution plans
that are included with this Plan in a Required Aggregation Group, and if the allocation of
Employer contributions and Forfeitures in this Plan or any other such defined contribution
plan is insufficient to satisfy the Top Heavy requirement with respect to such
Participant, such requirement will nevertheless be deemed to be satisfied if the aggregate
allocation of Employer contributions and Forfeitures made under this Plan and all other
such plans on behalf of such Participant is sufficient to satisfy the Top Heavy
requirement. If not, the Employer will make an additional contribution to this Plan and/or
to one or more such plans on behalf of the Participant in order that the aggregate
allocation of Employer contributions and Forfeitures to this Plan and all such plans
satisfies the Top Heavy requirements.
	 
	 	(d)	 	Participation in Defined Benefit Plan and Defined Contribution Plan. Any Participant
described in paragraph (a) who participates in this Plan and in a defined benefit plan
which is included with this Plan in a Required Aggregation Group will, in lieu of the
allocation provided under paragraph (a), receive an allocation under this Plan (or any
other defined contribution plan sponsored by the Employer) which is equal to 5% of
Compensation. Notwithstanding the foregoing, the Administrator may determine, in a uniform
non-discriminatory manner which is intended to satisfy the requirements of Code §416(f)
regarding the preclusion of required duplication and inappropriate omission of Top Heavy
minimum benefits or contributions, that each such Participant will receive the minimum Top
Heavy benefit required under Code §416 under the defined benefit plan in lieu of any such
benefit under the terms of this Plan.
	 
	 	(e)	 	Contributions That Can Be Used to Satisfy Top Heavy Minimum. All Employer
contributions to the Plan (other than Elective Deferrals made to a cash or deferred
arrangement) will be taken into account in determining if the Employer has contributed an
amount necessary to satisfy the requirements of this Section. In addition, the following
contributions made by the Employer on a Participant’s behalf to a cash or deferred
arrangement may be taken into account in determining if the Top Heavy requirements have
been satisfied: Non-Safe Harbor Non-Elective Contributions; Qualified Non-Elective
Contributions; ADP Safe Harbor Non-Elective Contributions; and any other contributions as
may be permitted by law.

					
	 	 	 	 	 
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	 	(f)	 	Safe Harbor Exception. The Top-Heavy requirements of Code §416 and of the Plan will
not apply in any Plan Year in which the Plan consists solely of a cash or deferred
arrangement which meets the requirements of Code §401(k)(12) and Matching Contributions
with respect to which the requirements of Code §401(m)(11) of the Code are met, provided
that each Participant who is a Non-Key Employee who is eligible to make Elective Deferrals
is also a Safe Harbor Participant for such Plan Year.

	3.6	 	Failsafe Allocation. If the Sponsoring Employer adopts a Non-Standard Adoption Agreement,
then for any Plan Year in which the Plan fails to satisfy the average benefit percentage test
of Code §410(b)(2) and the average benefits test of Regulation §1.401(a)(4) (or the
Administrator is unable to or elects not to perform such test) certain minimum allocations
will be made under this paragraph only to the extent necessary to insure that the Plan for any
Plan Year satisfies one of the tests set forth in either Code §410(b)(l)(A) (in which the Plan
initially fails to benefit at least 70% of otherwise eligible Non-HCEs), or Code §410(b)(l)
(B) (in which the Plan initially fails to benefit a percentage of otherwise eligible Non-HCEs
that is at least 70% of the percentage of otherwise eligible HCEs). In such event in order to
satisfy such test(s) for any Plan Year affected, an allocation may be made for certain
Employees in the following order as follows:

	 	(a)	 	First Accrual. First, an allocation may be made to that group of Employees who were
Participants for the Plan Year but did not receive an allocation for the Plan Year.
	 
	 	(b)	 	Second Accrual. Next, an allocation may be made to that group of Employees who have
not yet satisfied the eligibility requirements as elected in the Adoption Agreement and
are not members of any ineligible class of Employee as elected in the Adoption Agreement.
	 
	 	(c)	 	Third Accrual. Next, an allocation may be made to that group of Employees who have
satisfied the eligibility requirements as elected in the Adoption Agreement except that
they are members of any ineligible class of Employee as elected in the Adoption Agreement.
	 
	 	(d)	 	Fourth Accrual. Finally, an allocation may be made to that group of Employees who
have not yet satisfied the eligibility requirements as elected in the Adoption Agreement
and are members of any ineligible class of Employee as elected in the Adoption Agreement.

	 	 	Only those Employees who are required to benefit under the Plan for the Plan Year to satisfy
the above tests will be entitled to an allocation. To determine each Employee’s priority
within each group for this purpose, individuals will be ranked as elected in the Adoption
Agreements. Any such allocation will be made on the same basis as the allocation made to each
Participant who is otherwise eligible to share in an Employer contribution.
	 
	3.7	 	Rollover Contributions. If Rollover Contributions are permitted as elected in the Adoption
Agreement, subject to any changes adopted by written notice and/or procedures established and
adopted by the Administrator pursuant to Section 8.6, any Employee who is eligible as elected
in the Adoption Agreement to make Rollover Contributions may make them from the types of plans
as elected in the Adoption Agreement. Rollover Contributions will be allocated to a Rollover
Account in which the Employee will have a 100% Vested Interest, and except for that portion of
his or her Rollover Account which a Participant may be permitted to self-direct pursuant to
Section 7.4, the Administrator may choose for investment purposes to either segregate Rollover
Accounts into separate interest bearing accounts or to invest them as part of the general
Trust Fund, in which case they will share in net income and losses in the manner elected in
the Adoption Agreement.
	 
	3.8	 	Voluntary Employee Contributions. If elected in the Adoption Agreement, each Participant may
make an after tax Voluntary Employee Contribution no later than 30 days after the end of the
Plan Year for which such contribution is deemed to be made. Such contributions will be
allocated to a Voluntary Employee Contribution Account in which the Employee will have a 100%
Vested Interest. If elected in the Adoption Agreement, this Plan will not permit a Participant
to make additional non-deductible Voluntary Employee Contributions to the Plan after the
effective date of the amended Plan. However, any Voluntary Employee Contributions made on or
before such date will continue to be maintained in the Participant’s Voluntary Employee
Contribution Account. Voluntary Employee Contribution Accounts will be administered as
follows:

	 	(a)	 	Investment of Accounts. Except for that portion of his or her Voluntary Employee
Contribution Account which a Participant may be permitted to self-direct pursuant to
Section 7.4, the Administrator may choose for investment purposes to either segregate
Voluntary Employee Contribution Accounts into separate interest bearing accounts or to
invest them as part of the general Trust Fund, in which case they will share in net
income and losses in the manner elected in the Adoption Agreement.

					
	 	 	 	 	 
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	 	(b)	 	Discontinuance of Contributions in the Event of a Hardship Distribution. If a
Participant receives a hardship distribution pursuant to Section 5.16 of the Plan (or
receive a hardship distribution from any other Employer maintained plan), he or she will
be barred from making Voluntary Employee Contributions to the Plan for a period of 6
months after the distribution or, such other period of time as set forth in the
Administrative Policy Regarding Hardships.
	 
	 	(c)	 	Nondiscrimination Requirements. Any Voluntary Employee Contributions made for Plan
Years beginning on or after January 1, 1987 must satisfy one of the ACP Tests. Voluntary
Employee Contributions which do not satisfy one of the ACP Tests will be deemed Excess
Aggregate Contributions and will be distributed in accordance with Section 5.20.

	3.9	 	Mandatory Employee Contributions. If elected in the Adoption Agreement, each Participant must
contribute the specified percentage of his or her Compensation in order to receive an
allocation of Employer contributions and Forfeitures for an Allocation Period. Mandatory
Employee Contributions will be allocated to a Mandatory Employee Contribution Account in which
the Employee will have a 100% Vested Interest. A Participant can elect to discontinue (or
resume) Mandatory Employee Contributions in accordance with procedures established by the
Administrator. Mandatory Employee Contribution Accounts will be administered as follows:

	 	(a)	 	Investment of Accounts. Except for that portion of his or her Mandatory Employee
Contribution Account which a Participant may be permitted to self-direct pursuant to
Section 7.4, the Administrator may choose for investment purposes to either segregate
Mandatory Employee Contribution Accounts into separate interest bearing accounts or to
invest them as part of the general Trust Fund, in which case they will share in net
income and losses in the manner elected in the Adoption Agreement.
	 
	 	(b)	 	Discontinuance of Contributions in the Event of a Hardship Distribution. If a
Participant receives a hardship distribution pursuant to Section 5.16 of the Plan (or
receive a hardship distribution from any other Employer maintained plan), he or she will
be barred from making Mandatory Employee Contributions to the Plan for a period of 6
months after the distribution or, such other period of time as set forth in the
Administrative Policy Regarding Hardships.
	 
	 	(c)	 	Nondiscrimination Requirements. Any Mandatory Employee Contributions made for Plan
Years beginning on or after January 1, 1987 must satisfy one of the ACP Tests. Mandatory
Employee Contributions which do not satisfy one of the ACP Tests will be deemed Excess
Aggregate Contributions and will be distributed in accordance with Section 5.20.

	3.10	 	Deductible Employee Contributions. This Plan will not permit a Participant to make tax
deductible contributions (hereafter called Deductible Employee Contributions) to the Plan for
any Plan Year beginning on or after January 1, 1987 except as provided in Section 3.12 below,
but any Deductible Employee Contributions which were made to the Plan prior to such date will
continue to be maintained in the Participant’s Deductible Employee Contributions Account in
which the Participant will have a 100% Vested Interest. Except for that portion which a
Participant self-directs pursuant to Section 7.4, the Administrator may choose for investment
purposes to either segregate such accounts into separate interest bearing accounts or invest
them as part of the general Trust Fund, in which case such accounts will share in the
allocation of earnings and losses under Section 3.3(a). However, no portion of a Participant’s
Deductible Employee Contributions can be invested in life insurance Policies under Section
7.2. A Participant may withdraw amounts from his or her Deductible Employee Contributions
Account only if all other amounts credited to the Plan on his or her behalf, other than his
Participant’s Account, have been distributed to the Participant. Distributions will be made
under Article 5.
	 
	3.11	 	SIMPLE 401(k) Provisions. If the Sponsoring Employer elects in the Adoption Agreement to have
the SIMPLE 401(k) provisions apply, the following provisions will apply each year the election
is in effect:

	 	(a)	 	Certain Conditions Which Must Be Satisfied. The following conditions must be
satisfied each “year” (as defined in paragraph (b) below) in order for the terms of this
Section to apply: (1) the Employer adopting this amendment must be an “eligible
employer” as defined in paragraph (b) below; (2) no contributions are made, or benefits
accrued for services during the Year, on behalf of any “eligible employee” (as defined
in paragraph (b) below) under any other plan, contract, pension, or trust described in
Code §219(g)(5)(A) or (B), maintained by the Employer; and (3) if the Sponsoring
Employer has elected the SIMPLE provisions in the Adoption Agreement, then to the extent
that any other provision of the Plan is inconsistent with the provisions of this
Section, the provisions of this Section will govern.

					
	 	 	 	 	 
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	 	(b)	 	Definitions. The following terms have the following meanings for purposes of
this Section: (1) the term “year” means the calendar year; (2) the term “eligible
employee” means, for purposes of this Section, any Employee who is entitled to make
Elective Deferrals described in §402(g) under the terms of the Plan; (3) the term
“eligible employer” means, with respect to any Year, an Employer that had no more than
100 Employees who received at least $5,000 of compensation from the Employer for the
preceding Year. In applying the preceding sentence, all Employees of controlled groups
of corporations under Code §414(b), all Employees of trades or businesses (whether
incorporated or not) under common control under Code §414(c), all Employees of
affiliated service groups under Code §414(m), and Leased
Employees required to be
treated as the Employer’s Employees under Code §414(n), are taken into account. An
Eligible Employer that adopts this amendment and fails to be an Eligible Employer for
any subsequent year is treated as an Eligible Employer for the 2 years following the
last year the Employer was an Eligible Employer. If the failure is due to any
acquisition, disposition, or similar transaction involving an Eligible Employer, the
preceding sentence applies only if the provisions of Code §410(b)(6)(C) are satisfied;
and (4) the term “compensation” means the sum of the wages, tips and other compensation
from the Employer subject to federal income tax withholding (as described in
§6051(a)(3)) and the Employee’s Elective Deferrals made under this or any other 401 (k)
plan, and, if applicable, elective deferrals under a §408(p) SIMPLE plan, a SARSEP, or a
§403(b) annuity contract and compensation deferred under a §457 plan, required to be
reported by the Employer on Form W-2 as described in §6051(a)(8). For Self-Employed
Individuals, compensation means net earnings from self-employment determined under Code
§1402(a) prior to subtracting any contributions made under this Plan on behalf of the
individual. The limit on compensation under §401(a)(17) applies to the compensation
under this Section 3.11 except with respect to Matching Contributions, if any, made
pursuant to paragraph (f) below.
	 
	 	(c)	 	Salary Reduction Election. Each eligible Employee may make a salary reduction
election to have his or her compensation reduced for the year in any amount selected by
the Employee, except that the Elective Deferrals for the year cannot exceed $6,000 for
any Eligible Employee (as adjusted by the IRS for cost-of- living increases). The
Employer will make a salary reduction contribution to the Plan, as an Elective Deferral,
in the amount by which the Eligible Employee’s Compensation has been reduced.
	 
	 	(d)	 	Election Period. In addition to any other election periods provided under the Plan,
each eligible Employee may make or modify a salary reduction election during the 60-day
period immediately preceding each January 1st. For the year an eligible Employee becomes
eligible to make Elective Deferrals under this amendment, the 60-day election period
requirement of this Section is deemed satisfied if the eligible Employee may make or
modify a salary reduction election during a 60-day period that includes either the date
the eligible Employee becomes eligible or the day before. An eligible Employee may
terminate a salary reduction election any time during the year.
	 
	 	(e)	 	Notice Requirements. The Employer will notify each eligible Employee prior to the
60-day election period described in paragraph (d) that he or she can make a salary
reduction election or modify a prior election in that period. The notification will
indicate whether the Employer will provide a 3% Matching Contribution described in
paragraph (f) or a 2% Non-Elective Contribution described in paragraph (g).
	 
	 	(f)	 	Matching Contributions. If elected in the Adoption Agreement, the Employer will
contribute a Matching Contribution each year on behalf of each eligible Employee who
makes a salary reduction election under paragraph (c) above. The amount of the Matching
Contribution will be equal to the eligible Employee’s Elective Deferrals up to, as
elected in the Adoption Agreement, either (a) a limit of 3% of the eligible Employee’s
compensation for the full calendar year; or (b) a reduced limit, provided the following
requirements are met: (1) The limit is not reduced below 1%; (2) The limit is not reduced
for more than 2 calendar years during the 5-year period ending with the calendar year the
reduction is effective; and (3) each eligible employee is notified of the reduced
Matching Contribution limit within a reasonable period of time before such employee’s
60-day election period for that calendar year. For purposes of (2) above, the limit is
not reduced for any year any SIMPLE Plan of the Employer is not in effect or for any
calendar year with respect to which the Employer makes Non-Elective Contributions to a
SIMPLE Plan.
	 
	 	(g)	 	Non-Elective Contributions. If elected in the Adoption Agreement by the Sponsoring
Employer, the Employer will contribute a Non-Elective Contribution of 2% of compensation
for the full calendar year for each eligible employee who received at least $5,000 of
compensation from the Employer for the year, or such lesser amount of compensation as
elected in the Adoption Agreement.

					
	 	 	 	 	 
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	 	(h)	 	Limitation On Other Contributions. No Employer or Employee contributions may be
made to this Plan for the year other than salary reduction contributions described in
(c) above, Matching Contributions described in paragraph (f), Non-Elective
Contributions described in paragraph (g), and Rollovers.
	 
	 	(i)	 	Code §415 Limitations. The provisions of this Plan implementing the limitations of
Code §415 apply to Matching Contributions and Non-Elective Contributions.
	 
	 	(j)	 	Vesting. All benefits attributable to contributions made under this Section
are 100% Vested at all times.
	 
	 	(k)	 	Top Heavy Rules. The Plan is not treated as a top-heavy plan under Code §416 for
any year for which the provisions of this amendment are effective and satisfied.
	 
	 	(m)	 	Nondiscrimination Tests. The Plan is treated as meeting the requirements of Code
§401(k)(3)(A)(ii) and §401(m)(2) for any year for which the provisions of this Section
are effective and satisfied.

	3.12	 	Deemed IRAs. If elected in the Adoption Agreement, each Participant may make “deemed”
individual retirement account contributions to the Plan. Except in the case of a Rollover
Contribution (as permitted by Code §402(c), §402(e)(6), §403(a)(4), §403(b)(8), §403(b)(10),
§408(d)(3) and §457(e)(16)) or a contribution made in accordance with the terms of a
Simplified Employee Pension (SEP) as described in Code § 408(k), no such contributions will
be accepted unless they are in cash, and the total of such contributions will not exceed the
following: (a) $3,000 for any taxable year beginning in 2002 through 2004; (b) $4,000 for any
taxable year beginning in 2005 through 2007; and (c) $5,000 for any taxable year beginning in
2008 and years thereafter. After 2008, the limit will be adjusted by the Secretary of the
Treasury for cost-of-living increases under Code §219(b)(5)(C). Such adjustments will be in
multiples of $500. In the case of an individual who is 50 or older, the annual cash
contribution limit is increased by $500 for any taxable year beginning in 2002 through 2005
and $1,000 for any taxable year beginning in 2006 and years thereafter. No such contributions
will be accepted under a SIMPLE IRA plan established by any Employer pursuant to Code
§408(p). Also, no transfer or rollover of funds attributable to contributions made by a
particular Employer under its SIMPLE IRA plan will be accepted from a SIMPLE IRA, that is, an
IRA used in conjunction with a SIMPLE IRA plan, prior to the expiration of the 2-year period
beginning on the date the individual first participated in that employer’s SIMPLE IRA plan.
After December 31, 1981, trust assets will be treated as a distribution in an amount equal to
the cost of such collectibles. No such contributions will be invested in life insurance
contracts. An Employee will have a 100% Vested Interest in his or her Deemed IRA Account at
all times. Separate records will be maintained for each Participant.

					
	 	 	 	 	 
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Article 4

Plan Benefits

	4.1	 	Benefit Upon Normal (or Early) Retirement. Every Participant who has reached Normal (or
Early) Retirement Age will be entitled upon Termination of Employment to receive his or her
Vested Aggregate Account balance determined as of the most recent Valuation Date coinciding
with or immediately preceding the date of distribution. Distribution will made under Section
5.1.
	 
	4.2	 	Benefit Upon Late Retirement. A Participant who has reached Normal Retirement Age may elect
to remain employed and retire at a later date. Such Participant will continue to participate
in the Plan and his or her Participant’s Account will continue to receive allocations under
Article 3. Upon actual retirement, the Participant will be entitled to his or her Vested
Aggregate Account balance determined as of the most recent Valuation Date coinciding with or
immediately preceding the date of distribution. In addition, if elected in the Adoption
Agreement, a Participant who elects late retirement may at any time (1) choose to have
distributed prior to actual retirement all or part of his or her Vested Aggregate Account
balance determined as of the most recent Valuation Date coinciding with or immediately
preceding the date of distribution; or (2) choose to have such Vested Aggregate Account
balance transferred to another qualified retirement plan maintained by the Employer. Upon
actual retirement, the Participant will be entitled to his or her undistributed Vested
Aggregate Account balance determined as of the most recent Valuation Date coinciding with or
immediately preceding the date of distribution. Distribution will be
made under Section 5.1.
	 
	4.3	 	Benefit Upon Death. Upon the death of a Participant prior to Termination of Employment, or
upon the death of a Terminated Participant prior to distribution of his or her Vested
Aggregate Account, his or her Beneficiary will be entitled to the Participant’s Vested
Aggregate Account balance determined as of the most recent Valuation Date coinciding with or
immediately preceding the date of distribution. If any Beneficiary who is living on the date
of the Participant’s death dies prior to receiving his or her entire death benefit, the
portion of such death benefit will be paid in a lump sum to the estate of such deceased
Beneficiary. The Administrator’s determination that a Participant has died and that a
particular person has a right to receive a death benefit will be final. Distribution will be
made under Section 5.2.
	 
	4.4	 	Benefit Upon Disability. If a Participant suffers a Disability prior to Termination of
Employment, or if a Terminated Participant suffers a Disability prior to distribution of his
or her Vested Aggregate Account, he or she will be entitled to his or her Vested Aggregate
Account balance determined as of the most recent Valuation Date coinciding with or immediately
preceding the date of distribution. Distribution will be made under Section 5.3.
	 
	4.5	 	Benefit Upon Termination of Employment. A Participant who incurs a Termination of Employment
will be entitled to his or her Vested Aggregate Account balance as of the most recent
Valuation Date coinciding with or immediately preceding the date of distribution. Distribution
to a Terminated Participant who does not die prior to distribution or who does not suffer a
Disability prior to distribution will be made under Section 5.4.
	 
	4.6	 	Determination of Vested Interest. A Participant’s Vested Interest in his or her Participant’s
Account will be determined in accordance with the following provisions:

	 	(a)	 	100% Vesting Upon Retirement, Death or Disability. A Participant will have a 100%
Vested Interest in his or her Participant’s Account upon reaching Normal Retirement Age
prior to Termination of Employment. If elected in the Adoption Agreement, a Participant
will also have a 100% Vested Interest therein upon (1) his or her retirement at Early
Retirement; (2) his or her Disability prior to Termination of Employment; or (3) his or
her death prior to Termination of Employment.
	 
	 	(b)	 	100% Vesting of Elective Deferral Accounts and Certain Other Accounts. A
Participant will at all times have a 100% Vested Interest in his or her Elective Deferral
Account, ADP Safe Harbor Non-Elective Contribution Account, ADP Safe Harbor
Matching Contribution Account, Qualified Matching Contribution Account Qualified
Non-Elective Contribution Account, Voluntary Contribution Account, Mandatory Contribution
Account and Deemed IRA Account.
	 
	 	(c)	 	Vesting of All Other Contributions. A Participant’s Vested Interest in all Employer
contribution accounts not specified in paragraph (b) will be determined by the vesting
schedule or schedules as elected in the Adoption Agreement. A Participant’s Vested
Interest will be based on the completed Years of Service if Hours of Service are counted
for Vesting purposes, and 1-Year Periods of Service the Participant has completed if the elapsed
time method is used for Vesting purposes. If elected in the Adoption Agreement,

					
	 	 	 	 	 
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	 	 	 	in determining a Participant’s Vested Interest under this paragraph, his or her
Years of Service or 1-Year Periods of Service during any period for which the Employer
did not maintain this Plan or a predecessor plan and/or before the date the Participant
reaches Age 18 and/or during any period for which the Participant failed to make a
required mandatory contribution to the Plan will be disregarded. For Plan Years
beginning before 2002, Matching Contributions could be Vested according to any Vesting
schedule that satisfied Code §411(a)(2) (and Code §416(b) if the Plan was top-heavy).
The Vesting Schedules available in the Adoption Agreement are described in more detail
below.

	 	(1)	 	7 Year Graded

	 	 	 
	Years/Periods	 	Vested
	of Service	 	Percentage
	1
	 	    0%
	2
	 	    0%
	3
	 	  20%
	4
	 	  40%
	5
	 	  60%
	6
	 	  80%
	7
	 	100%

	 	(2)	 	6 Year Graded

	 	 	 
	Years/Periods	 	Vested
	of Service	 	Percentage
	1
	 	    0%
	2
	 	  20%
	3
	 	  40%
	4
	 	  60%
	5
	 	  80%
	6
	 	100%

	 	(3)	 	20% Per Year

	 	 	 
	Years/Periods	 	Vested
	of Service	 	Percentage
	1
	 	  20%
	2
	 	  40%
	3
	 	  60%
	4
	 	  80%
	5
	 	100%

					
	 	 	 	 	 
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	 	(4)	 	25% Per Year

	 	 	 
	Years/Periods	 	Vested
	of Service	 	Percentage
	1
	 	  25%
	2
	 	  50%
	3
	 	  75%
	4
	 	100%

	 	(5)	 	33% Per Year

	 	 	 
	Years/Periods	 	Vested
	of Service	 	Percentage
	1
	 	  33.33%
	2
	 	  66.66%
	3
	 	100.00%

	 	(6)	 	50% Per Year

	 	 	 
	Years/Periods	 	Vested
	of Service	 	Percentage
	1
	 	  50%
	2
	 	100%

	 	(7)	 	5 Year Cliff

	 	 	 
	Years/Periods	 	Vested
	of Service	 	Percentage
	1
	 	    0%
	2
	 	    0%
	3
	 	    0%
	4
	 	    0%
	5
	 	100%

	 	(8)	 	3 Year Cliff

	 	 	 
	Years/Periods	 	Vested
	 of Service	 	Percentage
	1
	 	    0%
	2
	 	    0%
	3
	 	100%

					
	 	 	 	 	 
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	 	(9)	 	2 Year Cliff

	 	 	 
	Years/Periods	 	Vested
	of Service	 	Percentage
	1
	 	    0%
	2
	 	100%

	 	(10)	 	1 Year Cliff

	 	 	 
	Years/Periods	 	Vested
	of Service	 	Percentage
	1
	 	100%

	 	(11)	 	Full and Immediate. A Participant’s Account will be 100% Vested upon
entering the Plan as a Participant and at all times thereafter.
	 
	 	(12)	 	Other. A Participant’s Account will be Vested in accordance with the
schedule entered on the Adoption Agreement; provided, however, that any schedule
entered for a non-Top Heavy Plan Year must be at least as favorable as the 7 Year
Graded schedule set forth in subparagraph (1) above, and any schedule entered for a
Top Heavy Plan Year must be at least as favorable as the 6 Year Graded schedule set
forth in paragraph (2) above.

	 	(d)	 	Vesting in a Top Heavy Plan Year. In a Top Heavy Plan Year, a Participant’s Vested
Interest in all Employer contributions allocated to his or her Participant’s Account
which are subject to a non-Top Heavy Vesting schedule will be determined by the Top Heavy
Vesting schedule as elected in the Adoption Agreement. If this Plan ceases to be Top
Heavy and the non-Top Heavy Vesting schedule again becomes effective, a Participant’s
Vested Interest as determined under the Top Heavy Vesting schedule cannot be reduced.
Furthermore, any such reversion to the non-Top Heavy Vesting schedule will be considered
an amendment to this Section and will be treated in accordance with paragraph (e) below
pertaining to such amendments. Only those Years/Periods of Service which are included in
determining a Participant’s Vested Interest in a non-Top Heavy Plan Year will be included
in determining a Participant’s Vested Interest in a Top Heavy Plan Year hereunder.
	 
	 	(e)	 	Amendments to the Vesting Schedule. No amendment to the Plan may directly or
indirectly reduce a Participant’s Vested Interest in his or her Participant’s Account. If
the Plan is amended in any way that directly or indirectly affects the computation of a
Participant’s Vested Interest in his or her Participant’s Account, or the Plan is deemed
amended by an automatic change to or from a Top Heavy Vesting schedule, then the
following provisions will apply:

	 	(1)	 	Participant Election. Any Participant with at least three Years/Periods
of Service may, by filing a written request with the Administrator, elect to have
the Vested Interest in his or her Participant’s Account computed by the Vesting
schedule in effect prior to the amendment. A Participant who fails to make an
election will have the Vested Interest computed under the new schedule. The period
in which the election may be made will begin on the date the amendment is adopted
or is deemed to be made and will end on the latest of (1) 60 days after the
amendment is adopted; (2) 60 days after the amendment becomes effective; or (3) 60
days after the Participant is issued written notice of the amendment by the
Employer or Administrator.
	 
	 	(2)	 	Preservation of Vested Interest. Notwithstanding the foregoing to the
contrary, if the vesting schedule is amended, then in the case of an Employee who
is a Participant as of the later of the date such amendment is adopted or the date
it becomes effective, the Vested Interest in his or her Participant’s Account
determined as of such date will not be less than his or her Vested Interest
computed under the Plan without regard to such amendment.

					
	 	 	 	 	 
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Article 5

Distribution of Benefits

	5.1	 	Distribution of Benefit Upon Retirement. Unless a cash-out occurs under Section 5.5, the
retirement benefit a Participant is entitled to receive under Section 4.1 or 4.2 will be
distributed in the following manner:

	 	(a)	 	Normal Form of Distribution in a 401(k) Plan or Profit Sharing Plan. A
Participant’s benefit will be distributed in the form elected by the Sponsoring Employer
in the Adoption Agreement, and if the Plan is either a 40l(k) Plan or a profit sharing
plan, the permitted Normal Forms of Distribution are (1) a Qualified Joint and Survivor
Annuity; (2) a lump sum payment; and (3) substantially equal monthly, quarterly,
semi-annual or annual cash installments over a period certain which does not extend
beyond the Participant’s life, or beyond the lives of the Participant and his or her
designated Beneficiary (or beyond the life expectancy of the Participant or the joint and
last survivor expectancy of the Participant and his or her designated Beneficiary), in
which event the lump sum value of the Participant’s benefit will either be segregated and
separately invested and the installments will be paid from the Plan, or a nontransferable
immediate or deferred annuity which is selected by the Employer and which complies with
the terms of the Plan will be purchased from an insurance company to provide for the
installment payments.
	 
	 	(b)	 	Normal Form of Distribution in a Money Purchase Pension Plan. If the Plan is a
money purchase pension plan, the Normal Form of Distribution is a Qualified Joint and
Survivor Annuity if the Participant is married on the Annuity Starting Date and has not
died before such date, and as a life annuity if the Participant is unmarried on the
Annuity Starting Date and has not died before such date.
	 
	 	(c)	 	Optional Forms of Distribution. If elected by the Sponsoring Employer in the
Adoption Agreement, a Participant may waive the Normal Form of Distribution and elect to
have his or her benefit distributed in an Optional Form of Distribution. The permitted
Optional Forms of Distribution are (1) a lump sum payment; (2) substantially equal
monthly, quarterly, semi-annual or annual cash installments over a period certain which
does not extend beyond the Participant’s life, or beyond the lives of the Participant and
his or her designated Beneficiary (or beyond the life expectancy of the Participant or
the joint and last survivor expectancy of the Participant and his or her designated
Beneficiary), in which event the lump sum value of the Participant’s benefit will either
be segregated and separately invested and the installments will be paid from the Plan, or
a nontransferable immediate or deferred annuity which is selected by the Employer and
which complies with the terms of the Plan will be purchased from an insurance company to
provide for the installment payments; (3) a non-transferable annuity which can be
purchased from an insurance company and complies with the terms of the Plan; and (4) in
designated sums from time to time as elected by the Participant. All Optional Forms of
Distribution elected by the Sponsoring Employer are available on a non-discriminatory
basis and are not subject to the Administrator’s discretion.
	 
	 	(d)	 	Partial Distributions. If a Participant receives a distribution of less than 100%
of his or her Vested Aggregate Account balance, the Administrator will determine the
portion (including zero) of the distribution that will be made from each of the
Participant’s sub-accounts, provided that any such determination is made in a uniform
nondiscriminatory manner.
	 
	 	(e)	 	Time of Distribution. Distribution will be made under this Section (1) within a
reasonable time after the Participant’s actual retirement at Normal Retirement Date or
Early Retirement Date, or (2) within a reasonable time after the date a Participant who
elects late retirement under Section 4.2 requests payment as permitted thereunder, but
distribution must begin no later than the Required Beginning Date.

	5.2	 	Distribution of Benefit Upon Death. Unless a cash-out occurs under Section 5.5, the death
benefit a deceased Participant’s Beneficiary is entitled to receive under Section 4.3 will be
distributed in the following manner:

	 	(a)	 	Surviving Spouse. If a Participant is married on the date of his or her
death, the deceased Participant’s surviving Spouse will be entitled to receive a death
benefit determined in accordance with the following:

	 	(1)	 	Normal Form of Distribution is a Qualified Joint and Survivor Annuity.
If the Normal Form of Distribution elected under Section 5.1 above is a Qualified
Joint and Survivor
Annuity, then notwithstanding any other Beneficiary designation made by a
Participant, if a Participant is married on the date of his or her death and dies
before the Annuity Starting Date, the Participant’s surviving Spouse will receive
a minimum death benefit as a QPSA unless such annuity has been waived in

					
	 	 	 	 	 
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	 	 	 	accordance with the terms of Section 5.8, in which event the benefit (and any
additional death benefit to which the surviving Spouse is entitled) will be
distributed in the form elected by the Sponsoring Employer in the Adoption
Agreement. The forms of distribution permitted under the Adoption Agreement are
(A) a lump sum payment; (B) substantially equal monthly, quarterly, semiannual or
annual cash installments over a period certain which does not extend beyond the
life of the surviving Spouse (or beyond the life expectancy of the surviving
Spouse), in which event the lump sum value of the Participant’s benefit will
either be segregated and separately invested and the installments will be paid
from the Plan, or a nontransferable immediate or deferred annuity which is
selected by the Employer and which complies with the terms of the Plan will be
purchased from an insurance company to provide for the installment payments; and
(C) in designated sums from time to time as elected by the Beneficiary.
	 
	 	(2)	 	Normal Form of Distribution is Not a Qualified Joint and Survivor
Annuity. If the Normal Form of Distribution is not a Qualified Joint and Survivor
Annuity, then notwithstanding any other Beneficiary designation made by a
Participant, if a Participant is married on the date of his or her death, the
deceased Participant’s surviving Spouse will be entitled to receive 100% of the
deceased Participant’s death benefit unless the surviving Spouse has waived that
right in accordance with the terms of Section 5.8, in which event the benefit will
be distributed to the surviving Spouse in the form elected by the Sponsoring
Employer in the Adoption Agreement. The forms of distribution permitted under the
Adoption Agreement are (A) a lump sum payment; (B) substantially equal monthly,
quarterly, semi-annual or annual cash installments over a period certain which does
not extend beyond the life of the surviving Spouse (or beyond the life expectancy
of the surviving Spouse), in which event the lump sum value of the Participant’s
benefit will either be segregated and separately invested and the installments will
be paid from the Plan, or a nontransferable immediate or deferred annuity which is
selected by the Employer and which complies with the terms of the Plan will be
purchased from an insurance company to provide for the installment payments; and
(C) in designated sums from time to time as elected by the Beneficiary.
	 
	 	(3)	 	Time of Distribution. The surviving Spouse may elect to (1) have any
death benefit to which he or she is entitled distributed within a reasonable time
after the death of the Participant; or (2) defer distribution of the death benefit,
but distribution may not be deferred beyond December 31st of the calendar year in
which the deceased Participant would have attained Age 701/2.
	 
	 	(4)	 	Death of Surviving Spouse Before Distribution Begins. If the surviving
Spouse dies before distribution begins, then distribution will be made as if the
surviving Spouse were the Participant. Distribution will be considered as having
commenced when the deceased Participant would have reached Age
701/2 even if payments have been made to the surviving Spouse
before that date. If distribution to the surviving Spouse commences in the form of
an irrevocable annuity over a period permitted under paragraph (a) above before the
deceased Participant would have reached Age 701/2,
distribution will be considered as having begun on the actual annuity commencement
date.

	 	(b)	 	Non-Spouse Beneficiary. Any death benefit payable to a non-Spouse Beneficiary
will be distributed to the Beneficiary in accordance with the following provisions:

	 	(1)	 	Form of Distribution. Any such death benefit will be distributed to the
Beneficiary in the form elected by the Sponsoring Employer in the Adoption
Agreement. The forms of distribution permitted under the Adoption Agreement are (A)
a lump sum payment; (B) substantially equal monthly, quarterly, semi-annual or
annual cash installments over a period certain which does not extend beyond the
life of the Beneficiary (or beyond the life expectancy of the Beneficiary), in
which event the lump sum value of the Participant’s benefit will either be
segregated and separately invested and the installments will be paid from the Plan,
or a nontransferable immediate or deferred annuity which is selected by the
Employer and which complies with the terms of the Plan will be purchased from an
insurance company to provide for the installment payments; and (C) in designated
sums from time to time as elected by the Beneficiary.
	 
	 	(2)	 	Time of Distribution. Any death benefit payable to a non-Spouse
Beneficiary will be distributed within a reasonable time after the death of the
Participant; but distribution of a lump sum must be made by December 31st of the
calendar year which contains the 5th anniversary of the date of the Participant’s
death, or installments must begin no later than December 31st of the calendar year
immediately following the calendar year the
Participant died.

					
	 	 	 	 	 
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	 	(c)	 	Distribution if the Participant or Other Payee is in Pay Status. If a Participant or
Beneficiary who has begun receiving distribution of his or her benefit dies before the
entire benefit is distributed, the balance thereof will be distributed to the
Participant’s Beneficiary (or Beneficiary’s beneficiary) at least as rapidly as under
the method of distribution being used on the date of the Participant’s or Beneficiary’s
death.
	 
	 	(d)	 	Payments to a Beneficiary of a Beneficiary. In the absence of a Beneficiary
designation or other directive from the deceased Participant to the contrary, any
Beneficiary may name his or her own Beneficiary to receive any benefits payable in the
event of the Beneficiary’s death prior to receiving the entire death benefit to which
the Beneficiary is entitled; and if a Beneficiary has not named his or her own
Beneficiary, the Beneficiary’s estate will be the Beneficiary. If any benefit is payable
under this paragraph to a Beneficiary of the deceased Participant’s Beneficiary or to
the estate of the deceased Participant’s Beneficiary, or to any other Beneficiary or the
estate thereof, subject to the limitations regarding the latest dates for benefit
payment in paragraphs (a) and (c) above, the Administrator may (1) continue to pay the
remaining value of such benefits in the amount and form already commenced, or pay such
benefits in any other manner permitted under the Plan for a Participant or Beneficiary,
and (2) if payments have not already commenced, pay such benefits in any other manner
permitted under the Plan. Distribution to the Beneficiary of a Beneficiary must begin no
later than the date distribution would have been made to the Participant’s Beneficiary.
The Administrator’s determination under this paragraph will be final and will be applied
in a non-discriminatory manner that does not discriminate in favor of HCEs.
	 
	 	(e)	 	Partial Distributions. If a Participant’s Beneficiary receives a distribution of
less than 100% of the Participant’s Vested Aggregate Account balance, the Administrator
will determine the portion (including zero) of the distribution that will be made from
each of the Participant’s sub-accounts, provided that any such determination is made in
a uniform nondiscriminatory manner.

	5.3	 	Distribution of Benefit Upon Disability. Unless a cash-out occurs under Section 5.5, the
Disability benefit a Participant is entitled to receive under Section 4.4 will be distributed
in the following manner:

	 	(a)	 	Normal Form of Distribution in a 401(k) Plan or Profit Sharing Plan. A
Participant’s benefit will be distributed in the form elected by the Sponsoring Employer
in the Adoption Agreement, and if the Plan is either a 401(k) Plan or a profit sharing
plan, the permitted Normal Forms of Distribution are (1) a Qualified Joint and Survivor
Annuity; (2) a lump sum payment; and (3) substantially equal monthly, quarterly,
semi-annual or annual cash installments over a period certain which does not extend
beyond the Participant’s life, or beyond the lives of the Participant and his or her
designated Beneficiary (or beyond the life expectancy of the Participant or the joint and
last survivor expectancy of the Participant and his or her designated Beneficiary), in
which event the lump sum value of the Participant’s benefit will either be segregated and
separately invested and the installments will be paid from the Plan, or a nontransferable
immediate or deferred annuity which is selected by the Employer and which complies with
the terms of the Plan will be purchased from an insurance company to provide for the
installment payments.
	 
	 	(b)	 	Normal Form of Distribution in a Money Purchase Pension Plan. If the Plan is a
money purchase pension plan, the Normal Form of Distribution is a Qualified Joint and
Survivor Annuity if the Participant is married on the Annuity Starting Date and has not
died before such date, and as a life annuity if the Participant is unmarried on the
Annuity Starting Date and has not died before such date.
	 
	 	(c)	 	Optional Forms of Distribution. If elected by the Sponsoring Employer in the
Adoption Agreement, a Participant may waive the Normal Form of Distribution and elect to
have his or her benefit distributed in an Optional Form of Distribution. The permitted
Optional Forms of Distribution are (1) a lump sum payment; (2) substantially equal
monthly, quarterly, semi-annual or annual cash installments over a period certain which
does not extend beyond the Participant’s life, or beyond the lives of the Participant and
his or her designated Beneficiary (or beyond the life expectancy of the Participant or
the joint and last survivor expectancy of the Participant and his or her designated
Beneficiary), in which event the lump sum value of the Participant’s benefit will either
be segregated and separately invested and the installments will be paid from the Plan, or
a nontransferable immediate or deferred annuity which is selected by the Employer and
which complies with the terms of the Plan will be purchased from an insurance company to
provide for the installment payments; (3) a non-transferable annuity which can be
purchased from an insurance company and complies with the terms of this Plan;
and (4) in designated sums from time to time as elected by the
Participant. All Optional
Forms of Distribution elected by the Sponsoring Employer are available on a
non-discriminatory basis and are not subject to the Administrator’s discretion.

					
	 	 	 	 	 
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	 	(d)	 	Partial Distributions. If a Participant receives a distribution of less than 100%
of his or her Vested Aggregate Account balance, the Administrator will determine the
portion (including zero) of the distribution that will be made from each of the
Participant’s
sub-accounts, provided that any such determination is made in a uniform
nondiscriminatory manner.
	 
	 	(e)	 	Time of Distribution. Distribution will be made under this Section (1) if
elected in the Adoption Agreement, within an administratively reasonable time after the
date on which a Participant who suffers a Disability Severance from Employment with the
Employer on account of the Disability, but not later than the Participant’s Required
Beginning Date; or (2) if elected in the Adoption Agreement, on the date distribution
is to be made to a Terminated Participant under Section 5.4

	5.4	 	Distribution of Benefit Upon Termination of Employment. Unless a cash-out occurs under
Section 5.5 or a prior distribution has been under Section 5.2 or 5.3, the benefit a
Terminated Participant is entitled to receive under Section 4.5 will be distributed in the
following manner:

	 	(a)	 	Normal Form of Distribution in a 401(k) Plan or Profit Sharing Plan. A
Participant’s benefit will be distributed in the form elected by the Sponsoring Employer
in the Adoption Agreement, and if the Plan is either a 401(k) Plan or a profit sharing
plan, the permitted Normal Forms of Distribution are (1) a Qualified Joint and Survivor
Annuity; (2) a lump sum payment; and (3) substantially equal monthly, quarterly,
semi-annual or annual cash installments over a period certain which does not extend
beyond the Participant’s life, or beyond the lives of the Participant and his or her
designated Beneficiary (or beyond the life expectancy of the Participant or the joint and
last survivor expectancy of the Participant and his or her designated Beneficiary), in
which event the lump sum value of the Participant’s benefit will either be segregated and
separately invested and the installments will be paid from the Plan, or a nontransferable
immediate or deferred annuity which is selected by the Employer and which complies with
the terms of the Plan will be purchased from an insurance company to provide for the
installment payments.
	 
	 	(b)	 	Normal Form of Distribution in a Money Purchase Pension Plan. If the Plan is a
money purchase pension plan, the Normal Form of Distribution is a Qualified Joint and
Survivor Annuity if the Participant is married on the Annuity Starting Date and has not
died before such date, and as a life annuity if the Participant is unmarried on the
Annuity Starting Date and has not died before such date.
	 
	 	(c)	 	Optional Forms of Distribution. If elected by the Sponsoring Employer in the
Adoption Agreement, a Participant may waive the Normal Form of Distribution and elect to
have his or her benefit distributed in an Optional Form of Distribution. The permitted
Optional Forms of Distribution are (1) a lump sum payment; (2) substantially equal
monthly, quarterly, semi-annual or annual cash installments over a period certain which
does not extend beyond the Participant’s life, or beyond the lives of the Participant and
his or her designated Beneficiary (or beyond the life expectancy of the Participant or
the joint and last survivor expectancy of the Participant and his or her designated
Beneficiary), in which event the lump sum value of the Participant’s benefit will either
be segregated and separately invested and the installments will be paid from the Plan, or
a nontransferable immediate or deferred annuity which is selected by the Employer and
which complies with the terms of the Plan will be purchased from an insurance company to
provide for the installment payments; (3) a non-transferable annuity which can be
purchased from an insurance company and complies with the terms of this Plan; and (4) in
designated sums from time to time as elected by the Participant. All Optional Forms of
Distribution elected by the Sponsoring Employer are available on a non-discriminatory
basis and are not subject to the Administrator’s discretion.
	 
	 	(d)	 	Partial Distributions. if a Participant receives a distribution of less than 100%
of his or her Vested Aggregate Account balance, the Administrator will determine the
portion (including zero) of the distribution that will be made from each of the
Participant’s
sub-accounts, provided that any such determination is made in a uniform
nondiscriminatory manner.
	 
	 	(e)	 	Time of Distribution. Distribution will be made under this Section at the time
as elected in the Adoption Agreement, but not later than the Participant’s Required
Beginning Date.

	5.5	 	Mandatory Cash-Out of Benefits. If elected in the Adoption Agreement, the Vested Aggregate
Account of a Terminated Participant who is entitled to a distribution under Sections 5.1, 5.2,
5.3 or 5.4 and who satisfies the requirements of this Section will be distributed without the
Participant’s consent in accordance with the following:

					
	 	 	 	 	 
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	 	(a)	 	General Rule. The Administrator can only make a distribution under this Section if a
Participant’s Vested Aggregate Account on the date of termination does not exceed the
amount as elected in the Adoption Agreement. Distribution will be made as soon as
administratively feasible after the Participant incurs a Severance from Employment, and
any portion of the Participant’s Account which is not Vested will be treated as a
Forfeiture. If a Participant’s Vested Interest in his or her Participant’s Account is
zero on the date the Participant incurs a Severance from Employment, the Participant
will be deemed to have received a distribution of such Vested Interest on the date of
such termination.
	 
	 	(b)	 	Later Distribution if Account Falls to the Threshold. If a Participant would have
received a distribution under paragraph (a) but for the fact that his or her Vested
Aggregate Account exceeded the cash-out threshold elected in the Adoption Agreement, and
if at a later time the Participant’s Vested Aggregate Account is reduced to an amount not
greater than such cash-out threshold, the Administrator may distribute such remaining
amount in a lump sum without the Participant’s consent as soon as administratively
feasible after the Participant incurs a Severance from Employment and any portion of the
Participant’s Account which is not Vested will be treated as a Forfeiture.
	 
	 	(c)	 	Form of Distribution. Distribution under this Section will, at the election of the
Participant, be made in the form of a lump sum cash payment or as a direct rollover under
Section 5.14; provided, however, that if the cash-out threshold elected in the Adoption
Agreement is $5,000, then effective March 28, 2005, if the amount to be distributed
exceeds $1,000 and the Participant fails to elect either a lump sum cash payment or a
direct rollover as described in the preceding sentence, then the distribution will be
made in the form of a direct rollover to an individual retirement account (IRA) within
the meaning of Code §408 which is established by the Administrator at a qualified
financial institution. In establishing the IRA, the Administrator will select an IRA
trustee, custodian or issuer that is unrelated to the Employer or the Administrator and
will make the initial investment choices for the IRA. Any such automatic rollover will
occur not less than 30 days and not more than 90 days after the Code §402(f) notice with
the explanation of the automatic rollover is provided to the Participant.

	5.6	 	Restrictions on Immediate Distributions. If a Participant’s Vested Aggregate Account balance
exceeds the amount set forth in paragraph (a) of this Section and is immediately
distributable, such account can only be distributed in accordance with the following
provisions:

	 	(a)	 	General Rule. If a Participant’s Vested Aggregate Account balance (determined
before taking into account the Participant’s Voluntary Employee Contributions Account,
Deductible Employee Contribution Account, and Rollover Account) exceeds $5,000, or if
there are remaining payments to be made with respect to a particular distribution option
that previously commenced, and if such amount is immediately distributable the
Participant (and if the Plan is a money purchase pension plan or the Normal Form of
Distribution as elected in the Adoption Agreement is a Qualified Joint and Survivor
Annuity if married and a life annuity if unmarried, the Participant’s Spouse (or where
either the Participant or Spouse has died, the survivor)), must consent to any
distribution of such amount. Any portion of the Participant’s Account which is not Vested
will be treated as a Forfeiture. If less than the entire Vested Aggregate Account is
distributed, the part of the non-Vested portion that will be treated as a Forfeiture is
the total non-Vested portion multiplied by a fraction, the numerator of which is the
amount of the distribution attributable to Employer contributions and the denominator of
which is the total value of the Participant’s Vested Account.
	 
	 	(b)	 	Definition of Immediately Distributable. A Participant’s benefit is immediately
distributable if any part it could be distributed to the Participant (or the
Participant’s surviving Spouse) before the Participant reaches (or would have reached if
not deceased) the later of his or her Normal Retirement Age or Age 62.
	 
	 	(c)	 	General Consent Requirement. The consent of the Participant (and if the Normal Form
of Distribution under the Adoption Agreement is a Qualified Joint and Survivor Annuity(or
where either the Participant or the Participant’s Spouse has died, the survivor)) to any
benefit that is immediately distributable must be obtained in writing within the 90-day
period ending on the Annuity Starting Date. However, only the Participant must consent to
the distribution of a Qualified Joint and Survivor Annuity while the benefit is
immediately distributable; and neither the Participant, nor, if the Normal Form of
Distribution under the Adoption Agreement is a Qualified Joint and Survivor Annuity, the
Participant’s Spouse, if any, will be required to consent to a distribution that is
required by Code §401(a)(9) or §415.

					
	 	 	 	 	 
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	 	(d)	 	Notification Requirement. The Administrator must notify the Participant (and if the
Normal Form of Distribution, the Participant’s Spouse) of the right to defer any
distribution until it is no longer immediately distributable. Notification will include
a general explanation of the material features and relative values of the optional forms
of benefit available in a manner that would satisfy the notice requirements of Code
§417(a)(3); and will be provided no less than 30 days or more than 90 days prior to the
Annuity Starting Date. However, distribution of a Participant’s benefit may begin less
than 30 days after the notice described herein is given if (1) the Administrator clearly
informs the Participant that the Participant has a right to a period of at least 30 days
after receiving notice to consider the decision of whether or not to elect a
distribution; (2) the Participant, after receiving the notice, affirmatively elects a
distribution or a particular distribution option; and (3) if the Normal Form of
Distribution under the Adoption Agreement is a Qualified Joint and Survivor Annuity,
the Participant does not revoke the election at any time prior to the expiration of the
7-day period that begins on the date the notice is given.
	 
	 	(e)	 	Consent Not Needed on Plan Termination. If upon Plan termination neither the
Employer nor an Affiliated Employer maintains another defined contribution plan other
than an employee stock ownership plan (ESOP) as defined in Code §4975(e)(7), the
Participant’s benefit will, without the Participant’s consent, be distributed to the
Participant. If the Employer or an Affiliated Employer maintains another defined
contribution plan other than an ESOP, the Participant’s benefit will, without the
Participant’s consent, be transferred to the other plan if the Participant does not
consent to an immediate distribution under this Section. Notwithstanding the foregoing,
if the “normal” of distribution under the Adoption Agreement is a Qualified Joint and
Survivor Annuity if married and a life annuity, this paragraph will not apply if the
Plan, upon termination, offers an annuity option purchased from a commercial provider.

	5.7	 	Accounts of Rehired Participants. If a Participant who does not have a 100% Vested Interest
in his or her Participant’s Account incurs a Severance from Employment with the Employer and
receives (or is deemed to have received) a distribution of such Vested Interest from the
Plan, then upon subsequent reemployment with the Employer, his or her Participant’s Account
will be administered in accordance with the following provisions:

	 	(a)	 	Reemployment of a Participant After 5 Consecutive Breaks in Service. If the
Participant is reemployed by the Employer after incurring five consecutive Breaks in
Service, that portion, if any, of his or her Participant’s Account which was (or was
deemed to be) a Forfeiture will be permanently forfeited under the terms of this Plan.
	 
	 	(b)	 	Reemployment of a Non-Vested Participant Before 5
Consecutive Breaks in Service. If
the Participant is reemployed by the Employer before incurring five consecutive Breaks in
Service, and if upon the prior termination of employment the Participant’s Vested
Interest in his or her Participant’s Account was zero and such Participant was deemed to
have received a distribution of such Vested Interest before the date on which he or she
would have incurred five consecutive Breaks in Service, then such Participant’s Account
balance attributable to Employer contributions will upon such reemployment be restored to
the amount on the date of the deemed distribution.
	 
	 	(c)	 	Reemployment of a Vested Participant Before 5 Consecutive Breaks in Service. If the
Participant is reemployed by the Employer before incurring five consecutive Breaks in
Service, and if upon the prior termination of employment the Participant had a Vested
Interest in his or her Participant’s Account but such Vested Interest was less than a
100% Vested Interest, then the following provisions will apply:

	 	(1)	 	No Forfeiture Has Occurred. If the portion of the Participant’s Account
which was not Vested has not been forfeited, a separate account will be established
for the Participant’s Account at the time of distribution, and at any relevant time
the Participant’s Vested Interest in the separate account will be an amount (“X”)
determined by this formula: X = P(AB + (R x D)) - R x D). In applying the formula,
“P” is the Vested Interest at the relevant time, “AB” is the respective account
balance at the relevant time, “D” is the amount of the distribution, and “R” is the
ratio of the respective account balance at the relevant time to the respective
account balance after the distribution.
	 
	 	(2)	 	Forfeiture Has Occurred. If the portion of the Participant’s Account
which was not Vested has been forfeited, such Participant’s Account balance will be
restored to the
amount on the date of distribution, as elected in the Adoption Agreement, either
(1) by the Participant repaying to the Plan the full amount of the distribution
which was attributable to Employer contributions, provided such

					
	 	 	 	 	 
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	 	 	 	repayment is made before the earlier of five years after the first date on which
the Participant is subsequently reemployed by the Employer or the date on which
the Participant incurs five consecutive Breaks in Service (or Periods of
Severance) following the date of distribution; or (2) by first using Forfeitures
for such Plan Year to restore the Account and, if such Forfeitures are
insufficient to restore the Account, by the Employer making a special
contribution to the Plan to the extent necessary to restore such Account.

	5.8	 	Spousal Consent Requirements. If the Normal Form of Distribution under the Adoption
Agreement elected under the Adoption Agreement is not a Qualified Joint and Survivor Annuity,
a surviving Spouse’s election not to receive a death benefit under Section 5.2 will not be
effective unless (1) the election is in writing; (2) the election designates a specific
Beneficiary or form of benefit which may not be changed without spousal consent (or the
Spouse’s consent expressly permits designations by the Participant without any requirement of
further spousal consent); and (3) the Spouse’s consent acknowledges the effect of the
election and is witnessed by the Administrator or a notary public. If the Normal Form of
Distribution elected under the Adoption Agreement is a Qualified Joint and Survivor Annuity,
a married Participant’s election not to receive a Qualified Joint and Survivor Annuity (QJSA)
or a Qualified Preretirement Survivor Annuity (QPSA), or an unmarried Participant’s election
not to receive a life annuity, must be made in accordance with the following provisions:

	 	(a)	 	Election Not to Receive a QJSA. A married Participant’s election not to receive a
Qualified Joint and Survivor Annuity, or an unmarried Participant’s election not to
receive a life annuity, must be in writing and must be made during the 90-day period
ending on the Annuity Starting Date. The election may be revoked in writing and a new
election made any time and any number of times during the election period.
	 
	 	(b)	 	Election Not to Receive a QPSA. A married Participant’s election not to receive a
Qualified Preretirement Survivor Annuity must be in writing and must be made during an
election period beginning on the first day of the Plan Year in which the Participant
reaches Age 35 and ending on the date of his or her death. The election may be revoked
in writing and a new election made at any time and any number of times during the
election period. A Terminated Participant’s election period concerning his or her Vested
Aggregate Account before his termination will not begin later than such date.
	 
	 	(c)	 	Special Pre-Age 35 QPSA Election. A Participant who has not yet reached Age 35 as
of the end of any
current Plan Year may make a special election not to receive a Qualified
Preretirement Survivor Annuity for the period beginning on the date of such
election and ending on the first day of the Plan Year in which such Participant
reaches Age 35. This election will not be valid unless the Participant receives
the same written explanation of the Qualified Preretirement Survivor Annuity as
described in paragraph (d) below. Qualified Preretirement Survivor Annuity
coverage will be automatically reinstated as of the first day of the Plan Year in
which the Participant reaches Age 35. Any new election on or after such date will
be subject to the full requirements of this Section 5.8.
	 
	 	(d)	 	Required Written Explanation. In connection with an election not to receive a
Qualified Joint and Survivor Annuity, the Administrator will, no less than 30 days and
no more than 90 days prior to the Annuity Starting Date, provide the Participant with a
written explanation of the terms and conditions of the Qualified Joint and Survivor
Annuity; the Participant’s right to make (and the effect of) an election to waive the
Qualified Joint and Survivor Annuity; the rights of the Participant’s Spouse; and the
right of the Participant to revoke such election (and the effect thereof). In connection
with an election not to receive a Qualified Preretirement Survivor Annuity, the
Administrator will provide each Participant within the Applicable Period as defined in
paragraph (e) with a written explanation of the Qualified Preretirement Survivor Annuity
in such terms and in such manner as would be comparable to the written explanation
applicable to a Qualified Joint and Survivor Annuity as set forth herein.
	 
	 	(e)	 	Applicable Period. The Applicable Period for a Participant is whichever of the following
periods ends last:
(1) the period beginning with the first day of the Plan Year in which the Participant
attains Age 32 and ending with the close of the Plan Year preceding the Plan Year in
which the Participant attains Age 35;
(2) a reasonable period after the individual becomes a Participant; (3) a reasonable
period ending after Code §401(a)(11) ceases to apply to the Participant; or (4) a
reasonable period ending after Code §417(a)(5) ceases to apply to the Participant. A reasonable
period means the end of the two year period beginning one year prior to the date the
applicable event occurs, and ending one year after that date.

					
	 	 	 	 	 
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	 	(f)	 	Participants Who Terminate Before Age 35. In the case of a Participant who separates
from service before the Plan Year in which the Participant reaches Age 35, the notice
required under paragraph (d) will be provided within the two year period beginning one
year prior to separation from service and ending one year after such separation. If such
Participant thereafter returns to employment with the Employer, the Applicable Period
for such Participant will be redetermined.
	 
	 	(g)	 	Elections Must Have Spousal Consent. A Participant’s election not to receive a
Qualified Joint and Survivor Annuity or a Participant’s election not to receive a
Qualified Preretirement Survivor Annuity will not be effective (1) unless the
Participant’s Spouse consents in writing to the election; (2) unless the election
designates a specific Beneficiary (or form of benefit) 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 spousal consent); and (3) unless the
Spouse’s consent acknowledges the effect of the election and is witnessed by the
Administrator or a notary public.
	 
	 	(h)	 	Additional Requirements For Spousal Consent. Notwithstanding paragraph (g), a
Spouse’s consent will not be required if there is no Spouse or if the Spouse cannot be
located, or if there are other circumstances (as set forth in the Code) present which
preclude the necessity of such Spouse’s consent. Any consent by a Participant’s Spouse
(or establishment that consent cannot be obtained) will be effective only with respect
to such Spouse. A consent that permits designations by the Participant without any
requirement of further spousal consent must acknowledge that the Spouse has the right to
limit consent to a specific Beneficiary, and a specific form of benefit where
applicable, and that the Spouse voluntarily elects to relinquish either or both of such
rights. A revocation of a prior election may be made by a Participant without the
Spouse’s consent at any time before benefits begin. No consent obtained under paragraph
(g) will be valid unless the Participant has received notice as provided in paragraph
(d).

	5.9	 	Application of Code §401(a)(9). All distributions from the Plan will be determined and made
in accordance with the final and temporary regulations issued by the Internal Revenue Service
under Code §40l(a)(9) on April 17, 2002. Pursuant to those regulations, all distributions
will be determined in accordance with the following:

	 	(a)	 	General Rules. All distributions under this section will be made in accordance with
the following general rules: (1) the requirements of this section will take precedence
over any inconsistent provisions of the Plan and any prior Plan amendments; (2) all
distributions required under this section will be determined and made in accordance with
regulations promulgated by the Internal Revenue Service under Code
§401(a)(9); and (3)
notwithstanding the other provisions of this section to the contrary, distributions may
be made under a designation made before January 1, 1984 in accordance with §242(b)(2) of
the Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of the Plan that
relate thereto.
	 
	 	(b)	 	Time and Manner of Distribution. 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, subject to the following provisions regarding the
time and manner of distribution:

	 	(1)	 	Death of Participant Before Distributions Begin. If the
Participant dies before distribution begins, his or her entire interest will be
distributed (or begin to be distributed) not later than as follows:

	 	(A)	 	The Surviving Spouse is the Sole Designated Beneficiary. If
the Participant’s surviving Spouse is the sole designated Beneficiary, then
subject to subparagraph (D) below, distributions to the surviving Spouse will
begin by (1) December 31 of the calendar year immediately following the
calendar year in which the Participant died, or (2) December 31 of the
calendar year in which the Participant would have attained age
701/2, if later. If the surviving Spouse subsequently
dies before distributions to the surviving Spouse begin under this
subparagraph, this entire paragraph (b), other than the preceding clause of
this subparagraph (A), will apply as if the surviving Spouse were the
Participant.
	 
	 	(B)	 	The Surviving Spouse is Not the Sole Designated
Beneficiary. If the Participant’s surviving Spouse is not the sole designated
Beneficiary, then subject to subparagraph (D) below, distributions to the
designated Beneficiary will begin by December 31 of the calendar year
immediately following the calendar year in which the Participant died.

					
	 	 	 	 	 
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	 	(C)	 	There is No Designated Beneficiary. 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)	 	Alternative Distribution Date. If the Participant dies
before distributions begin and there is a designated Beneficiary,
distribution to the designated Beneficiary is not required to begin by the
date specified in subparagraphs (A) and (B) above provided the Participant’s
entire interest in the Plan is distributed to the designated Beneficiary by
December 31st of the calendar year containing the fifth anniversary of the
Participant’s death. In addition, a designated Beneficiary who is receiving
payments under this five year rule may make a new election to receive
payments under the Life Expectancy rule until December 31, 2003, provided
that all amounts that would have been required to be distributed under the
Life Expectancy rule for all Distribution Calendar Years before 2004 are
distributed by the earlier of December 31, 2003 or the end of the five year
period.

	 	(2)	 	Date Distributions Are Deemed To Begin, For purposes of this paragraph
(b) and paragraph (d) below, unless subparagraph (1)(A)(ii) above applies,
distributions are considered to begin on the Participant’s Required Beginning Date.
If subparagraph (l)(A)(ii) applies, distributions are considered to begin on the
date distributions are required to begin to the surviving Spouse under subparagraph
(l)(A)(i) above. 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 subparagraph (1
)(A)(i)), the date distributions are considered to begin is the date distributions
actually commence.
	 
	 	(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 this paragraph and with paragraph
(c). 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 Code §401(a)(9) and the Internal Revenue
Service regulations.

	 	(c)	 	Required Minimum Distributions During the Participant’s Lifetime. The amount of a
required minimum distribution during a Participant’s lifetime will be determined as
follows:

	 	(1)	 	Amount of Required Distribution for Each Distribution Calendar Year.
During the Participant’s lifetime, the minimum amount that will be distributed each
Distribution Calendar Year is the lesser of (1) the quotient obtained by dividing
the Participant’s Account Balance by the distribution period in the Uniform
Lifetime Table in §1.401(a)(9)-9 of the IRS regulations, using the Participant’s
age as of his or her birthday in the Distribution Calendar Year; or (2) 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 account
balance by the number in the Joint and Last Survivor Table in §1.401(a)(9)-9 of the
IRS 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 Distributions Continue Through Year of Participant’s
Death. Required minimum distributions will be determined under this paragraph (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 the Participant’s Death if Death Occurs On or
After the Date Distribution Begins. The amount of a required minimum distribution if a
Participant dies on or after the date distribution begins will be determined as follows:

	 	(1)	 	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 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 designated Beneficiary,

					
	 	 	 	 	 
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	 	 	 	determined as follows: (1) 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; (2) if the Participant’s surviving Spouse is the sole
designated Beneficiary, the remaining Life Expectancy of the 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; and (3) 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.

	 	(2)	 	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 each subsequent year.

	 	(e)	 	Required Minimum Distributions After the Participant’s Death if Death Occurs Before the
Date Distribution Begins. The amount of a required minimum distribution if a Participant dies
before the date distribution begins will be determined as follows:

	 	(1)	 	Participant Survived by Designated Beneficiary. If the Participant dies
before 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 remaining Life Expectancy of the Participant’s
designated Beneficiary, as determined under paragraph (d) above.
	 
	 	(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 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 paragraph (b)(1)(A)(1) above, then this paragraph (e) will apply as
if the surviving Spouse were the Participant.

	 	(f)	 	Definitions. In applying the terms of this section, the following definitions will apply:

	 	(1)	 	Designated Beneficiary. “Beneficiary” means the Beneficiary designated
by the Participant is the designated Beneficiary under Code §401(a)(9) and §1.40
l(a)(9)-l, Q & A-4 of the Internal Revenue Service regulations.
	 
	 	(2)	 	Distribution Calendar Year. “Distribution Calendar Year” means 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 containing 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 paragraph (b). 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 any other Distribution Calendar Year, 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” means life expectancy as computed by
use of the Single Life Table in IRS regulation §1.401(a)(9)-9.

					
	 	 	 	 	 
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	 	(4)	 	Participant’s Account Balance. “Participant’s Account Balance” means 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 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.

	5.10	 	Statutory Commencement of Benefits. Unless the Participant otherwise elects, distribution of
a Participant’s benefit must begin no later than the 60th day after the latest of the close of
the Plan Year in which the Participant (1) reaches the earlier of Age 65 or Normal Retirement
Age; (2) reaches the 10th anniversary of the year he or she began Plan participation; or (3)
terminates service with the Employer. However, the failure of a Participant and the
Participant’s Spouse to consent to a distribution while a benefit is immediately distributable
within the meaning of Section 5.6 will be deemed to be an election to defer commencement of
payment of any benefit sufficient to satisfy this Section. In addition, if this Plan provides
for early retirement, a Participant who satisfied the service requirement for early retirement
prior to Termination of Employment will be entitled to receive his or her Vested Aggregate
Account balance, if any, upon satisfaction of the age requirement for early retirement.
	 
	5.11	 	Earnings Before Benefit Distribution. As of the Valuation Date coinciding with or next
following the date a Participant Severance from Employment with the Employer for any reason,
the Administrator will, until a distribution is made to the Participant or the Participant’s
Beneficiary in accordance with Sections 5.1, 5.2, 5.3, 5.4 or 5.5, direct the Trustee in a
uniform nondiscriminatory manner to either (1) invest the Participant’s Vested Aggregate
Account balance determined as of such Valuation Date in a separate interest bearing account;
or (2) leave the Participant’s Vested Aggregate Account balance as part of the general Trust
Fund, in which case such account will either (1) share in the allocation of net earnings and
losses under Section 3.3(a), or (2) be granted interest at a rate consistent with the interest
bearing investments of the Trust Fund.
	 
	5.12	 	Distribution in the Event of Legal Incapacity. If any person entitled to benefits (the
“Payee”) suffers from a Disability or is under any legal incapacity, payments may be made in
one or more of the following ways as directed by the Administrator: (1) to the Payee directly;
(2) to the guardian or legal representative of the Payee’s person or estate; (3) to a relative
of the Payee, to be expended for the Payee’s benefit; or (4) to the custodian of the Payee
under any Uniform Transfers to Minors Act or Uniform Gifts to Minors Act. The Administrator’s
determination of minority or incapacity will be final.
	 
	5.13	 	Missing Payees and Unclaimed Benefits. With respect to any person who has not claimed any
Plan benefit (the “missing payee”) to which he or she is entitled, and with respect to any
person who has not satisfied the administrative requirements for a benefit payment to which he
or she is entitled, the Administrator may elect to either (1) to segregate the benefit into an
interest bearing account maintained under the Plan, in which event an annual maintenance fee
as may be set from time to time in a written administrative policy established by the Sponsor
may be assessed against the segregated account; (2) subject to a written administrative policy
established by the Sponsor, distribute the benefit at any time in any manner which is
sanctioned by the Internal Revenue Service and the Department of Labor; or (3) treat the
entire benefit as a Forfeiture, provided the forfeited benefit will be restored if the missing
payee is subsequently located. The Administrator, on a case by case basis, may elect to
restore the benefit by the use of earnings from non-segregated Trust Fund assets, by the use
of Employer contributions, by the use of unallocated Forfeitures (if any), or by any
combination thereof. If a payee whose benefit has been forfeited under paragraph (a) is
located, or if a payee whose benefit has been forfeited under clause (3) above for failure to
satisfy the administrative requirements for benefit payment subsequently satisfies the
administrative requirements for benefit payment and claims his or her benefit, and if the Plan
has not terminated (or if the Plan has, all benefits have not yet been paid), then the benefit
will be restored. The Administrator, on a case by case basis, may elect to restore the benefit
by the use of earnings from non-segregated Trust Fund assets, by the use of Employer
contributions, by the use of unallocated Forfeitures (if any), or by any combination thereof.
However, if such missing payee has not been located by the time the Plan terminates and all
benefits have been distributed therefrom, the Forfeiture of such unpaid benefit will be
irrevocable.
	 
	5.14	 	Direct Rollovers. A distributee may elect to have all or any portion of an eligible rollover
distribution paid directly to an eligible retirement plan specified by the distributee in a
direct rollover, which is a payment by the Plan to the eligible retirement plan specified by
the distributee.

					
	 	 	 	 	 
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	 	(a)	 	Eligible Rollover Distribution. For purposes of this Section, 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 (1) 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; (2) any
distribution to the extent such distribution is required under Code §401(a)(9); (3) 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); and (4) the portion of any distribution made on or after January 1, 2000
which is attributable to a hardship distribution described in Code §401(k)(2)(B)(i)(IV).
	 
	 	(b)	 	Treatment of Distributions Which Include Voluntary Employee Contributions. For
purposes of paragraph (a) (and only for Plan Years beginning on or after January 1,
2002), an eligible rollover distribution may include Voluntary Employee Contributions
which are not includible in gross income; but the portion of an eligible rollover
distribution which is attributable to Voluntary Employee Contributions can be paid only
to an individual retirement account or annuity described in Code §408(a) or (b), or to a
qualified defined contribution plan described in Code §401(a) or §403(a) 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. Furthermore, in accordance with the Job Creation
and Worker Assistance Act of 2002, when a distribution includes Voluntary Employee
Contributions which are not includible in gross income, the amount that is rolled over
will first be attributed to amounts includible in gross income.
	 
	 	(c)	 	Eligible Retirement Plan. For Plan Years beginning on or after January 1, 2002, an
eligible retirement plan is one of the following that accepts an eligible rollover
distribution: (1) an individual retirement account described in Code §408(a); (2) an
individual retirement annuity described in Code §408(b); (3) an annuity plan described in
Code §403(a); (4) an annuity contract described in Code §403(b); (5) a qualified trust
described in Code §401(a); or (6) a plan under Code §457(b) 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 thereto from this Plan.
	 
	 	(d)	 	Definition of Distributee. A distributee includes an Employee or former Employee.
In addition, an Employee’s or former Employee’s surviving Spouse and an Employee’s or
former Employee’s Spouse or former Spouse who is the alternate payee under a qualified
domestic relations order as defined in Code §414(p), are distributees with regard to the
interest of the Spouse or former Spouse.

	5.15	 	Distribution of Property. The determination to pay all or a part of a lump sum shall be made
by the Administrator in its sole discretion applied in a nondiscriminatory manner that does
not discriminate in favor of HCEs; except that if this is an amended or restated Plan, the
payee will have the right to elect a full or partial distribution in property within the
period described in Section 9.1(e) if the Plan as in effect one day prior to this amendment or
restatement provided for a property distribution at the payee’s option.
	 
	5.16	 	Financial Hardship Distributions. If the Plan is a profit sharing plan or a 401(k) plan, and
if elected by the Sponsoring Employer in the Adoption Agreement, a Participant who is still an
Employee may request in writing to the Administrator that up to the percentage of the
Participant’s accounts as elected by the Sponsoring Employer in the Adoption Agreement be
distributed to the Participant because of his or her immediate and heavy financial hardship.
Any such distribution will be made in accordance with the provisions of a written
administrative policy regarding financial hardship distributions. Any such distribution will
also be subject to any applicable spousal consent requirements set forth in Section 5.8 of the
Basic Plan. If the Plan is a 401(k) Plan, any distribution under this Section of a
Participant’s Elective Deferrals will include any earnings credited thereto as of the later of
December 31, 1988 and the end of the last Plan Year ending before July 1, 1989.
	 
	5.17	 	In-Service Distributions. If the Plan is a profit sharing plan or a 401(k) plan, and if
elected in the Adoption Agreement, and subject to the minimum Age and/or Service and/or
participation requirements elected in the Adoption Agreement, a Participant who is still an
Employee may request in writing to the Administrator that up to 100% of the Participant’s
Vested Interest in the accounts elected by the Sponsoring Employer in the Adoption Agreement
be distributed to the Participant, subject to the following provisions:

					
	 	 	 	 	 
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	 	(a)	 	Amount and Form of Distribution. The amount of a Participant’s Vested Interest for
distribution under this Section will be determined as of the Valuation Date which
coincides with or immediately precedes the date of distribution. Any distribution under
this Section will only be made to the Participant in one lump sum payment provided,
however, that if the Normal Form of Distribution as elected in the Adoption Agreement is
a Qualified Joint and Survivor Annuity, the Spouse, if any, must consent to the
distribution in accordance with Section 5.8. When feasible, any such distribution will
be paid at the Participant’s direction within 60 days of his or her request, but not
later than a date as soon as administratively practical following the next Valuation
date after the Administrator’s receipt of such request.
	 
	 	(b)	 	Provisions Applicable to 401(k) Plans. If the Plan is a 401(k) plan, the minimum
age requirement which can be elected by the Sponsoring Employer in the Adoption Agreement
with respect to the distribution of amounts attributable to a Participant’s Elective
Deferrals, QNECs, QMACs, ADP Safe Harbor Non-Elective Contributions and/or ADP Safe
Harbor Matching Contributions is age 591/2.
	 
	 	(c)	 	Participants Who Are Not 100% Vested. If a distribution is made under this Section
at a time when the Participant has less than a 100% Vested Interest in his or her
Non-Safe Harbor Non-Elective Contribution
sub-account and Matching Contribution
sub-account and such Vested Interest may increase, a separate account will be established
for the Participant’s Non-Safe Harbor
Non-Elective Contribution sub-account balance and
the Participant’s Matching Contribution sub-account balance at the time of distribution,
and at any relevant time the Participant’s Vested Interest in the separate account will
be equal to an amount (“X”) determined by the following
formula: X = P(AB + (R x D)) - (R
x D). In applying the formula, “P” is the Vested Interest at the relevant time, “AB” is
the respective account balance at the relevant time, “D” is the amount of the
distribution, and “R” is the ratio of the respective account balance at the relevant time
to the respective account balance after distribution.
	 
	 	(d)	 	Restriction on Certain Transferred Assets. Notwithstanding anything in this Section
to the contrary, no preretirement distribution can be made under this Section with
respect to benefits attributable to assets (including post-transfer earnings thereon) and
liabilities that are transferred, within the meaning of Code §414(1), from a money
purchase plan or target benefit plan qualified under Code §401(a) to this Plan (other
than any portion of those assets and liabilities attributable to Voluntary Employee
Contributions).
	 
	 	(e)	 	Establishment of Administrative Procedures. The Administrator may, in a separate
written document, establish rules or procedures regarding in-service distributions under
this Section. Such separate written document, when properly executed, will be deemed to
be incorporated in this Plan. The rules or procedures set forth therein may be modified
or amended by the Administrator without the necessity of amending this Section of the
Plan, but any such modifications must be communicated to Participants in the manner
described in Section 8.6 of the Plan. Notwithstanding the foregoing, (1) a summary plan
description or summary of material modifications thereto in which the rules or procedures
regarding the making of in-service distributions are described will be considered a
separate written document sufficient to satisfy the requirements (including the execution
requirement) of this paragraph; and (2) any such rules or procedures that are established
under this paragraph must be applied in a uniform nondiscriminatory manner.

	5.18	 	Distribution of Excess Elective Deferrals. Excess
Elective Deferrals, plus any income and
minus any loss allocable thereto, will be distributed no later than April 15th to any
Participant to whose account Excess Elective Deferrals were allocated for the preceding year
and who claims Excess Elective Deferrals for such taxable year. Distribution of Excess
Elective Deferrals will be made in accordance with the following provisions:

	 	(a)	 	Assignment of Excess Elective Deferrals. A Participant may assign to this Plan any
Excess Elective Deferrals made during a taxable year of the Participant by notifying the
Administrator on or before April 15th of the amount of the Excess Elective Deferrals to
be assigned. A Participant will be deemed to notify the Administrator of any Excess
Elective Deferrals that arise by taking into account only those Elective Deferrals made
to this Plan and any other plans of the Employer. Notwithstanding any other provision of
the Plan, Excess Elective Deferrals, plus any income and minus any loss allocable
thereto, will be distributed no later than April 15 to a Participant to whose account
Excess Elective Deferrals were assigned for the preceding year and who claims Excess
Elective Deferrals for such tax year or calendar year.
	 
	 	(b)	 	Determination of Income or Loss. Excess Elective Deferrals will be adjusted for any
income or loss up to the date of distribution. The period between the end of the
Participant’s taxable
year and the date of distribution is the gap period, and any income earned therein will
be allocated applied consistently to all

					
	 	 	 	 	 
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	 	 	 	Participants and to all corrective distributions for the taxable year. The income
or loss allocable to a Participant’s Excess Elective Deferrals will be the amount
determined by either the method in subparagraph (1), subparagraph (2) or subparagraph
(3) below, as follows:

	 	(1)	 	The amount determined by multiplying the income or loss allocable to
his Elective Deferrals for the
taxable year and the gap period by a fraction, the numerator of which is the
Participant’s Excess
Elective Deferrals for the year and the denominator of which is (A) the
Participant’s Elective
Deferral Account balance as of the beginning of the Participant’s taxable year
plus any Elective
Deferrals allocated to the Participant’s Elective Deferral Account during such
taxable year and the
gap period, or (B) solely with respect to taxable years beginning before January
1, 1992, the
Participant’s Elective Deferral Account balance as of the end of the Participant’s
taxable year,
reduced by any gain and increased by any loss allocable thereto during the taxable
year.
	 
	 	(2)	 	The sum of (i) and (ii) as follows: (i) the amount determined by
multiplying the income or loss
allocable to his Elective Deferrals for the taxable year and the gap period by a
fraction, the
numerator of which is the Participant’s Excess Elective Deferrals for the year and
the denominator
of which is (A) the Participant’s Elective Deferral Account balance as of the
beginning of the
Participant’s taxable year plus any Elective Deferrals allocated to the
Participant’s Elective Deferral
Account during such taxable year and the gap period, or (B) solely with respect to
taxable years
beginning before January 1, 1992, the Participant’s Elective Deferral Account
balance as of the end
of the Participant’s taxable year, reduced by any gain and increased by any loss
allocable thereto
during the taxable year; and (ii) 10% of the amount determined under clause (i)
multiplied by the
number of whole months between the end of the Participant’s taxable year and the
distribution date,
counting the month of distribution if it occurs after the 15th of such month.
	 
	 	(3)	 	The amount determined by any reasonable method of allocating income or
loss to Excess Elective
Deferrals for the taxable year and for the gap period provided the method used is
the same method
used by this Plan for allocating income or losses to Participant’s Accounts.

	 	(c)	 	Source of Distribution. Distribution of Excess Elective Deferrals will be taken
from a Participant’s investment options (if any) based on rules established by the
Administrator. In addition, for years beginning after 2005, Excess Elective Deferrals
will first be distributed from a Participant’s Roth Elective Deferral Account unless
the Administrator permits the Participant to elect otherwise.

	5.19	 	Distribution of Excess Contributions. Notwithstanding any other provision of the Plan,
Excess Contributions, plus any income and minus any loss allocable thereto, will be
distributed no later than 12 months after a Plan Year to participants to whose accounts such
Excess Contributions were allocated for such Plan Year, except to the extent such Excess
Contributions are classified as Catch-up Contributions.

	 	(a)	 	Allocation to HCEs. If such excess amounts (other than Catch-up Contributions)
are distributed more than
21/2 months after the last day of the Plan Year in which such excess amounts
arose, a 10% excise tax will
be imposed on the Employer maintaining the Plan with respect to such amounts. Excess
Contributions will
be allocated to the HCEs with the largest amounts of Employer contributions taken into
account in
calculating the ADP Test for the year in which the Excess Contributions arose, beginning
with the Highly
Compensated Employee with the largest amount of such Employer contributions and
continuing in
descending order until all the Excess Contributions have been allocated. For purposes of
the preceding
sentence, the “largest amount” is determined after distribution of any Excess Deferrals.
To the extent a
Highly Compensated Employee has not reached his or her Catch-Up Contribution limit under
the Plan,
Excess Contributions allocated to such Highly Compensated Employee are Catch-Up
Contributions and
will not be treated as Excess Contributions. Excess Contributions will be treated as
Annual Additions under
Section 6.1, even if such Excess Contributions are distributed.
	 
	 	(b)	 	Determination of Net Income or Loss. Excess Contributions will be adjusted for
any income or loss up to the date of distribution. The period between the end of the
Plan Year and the date of distribution is the gap period, and any income earned therein
will be allocated at the Administrator’s discretion applied consistently to all
Participants and to all corrective distributions made for the Plan Year. The income or
loss allocable to a Participant’s Excess Contributions will be the amount determined by
the method in subparagraph (1), subparagraph (2), or subparagraph (3), as follows:

					
	 	 	 	 	 
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	 	(1)	 	The amount determined by multiplying the income or loss allocable to the
Participant’s Elective
Deferrals (and QNECs or QMACs, or both) for the Plan Year and the gap period, by a
fraction, the
numerator of which is the Participant’s Excess Contributions for the year and the
denominator of
which is (A) the Participant’s Elective Deferral Account balance (and QNECs or
QMACs, or both;
if such contributions are used in the ADP Test) as of the beginning of the Plan
Year plus any
Elective Deferrals (and QNECs or QMACs, or both, if such contributions are used in
the ADP Test)
allocated to the Participant during the Plan Year and gap period, or (B) solely
with respect to Plan
Years beginning before January 1, 1992, the Participant’s Elective Deferral
Account balance (and
QNECs or QMACs or both, if such contributions are used in the ADP Test) as of the
end of the Plan
Year reduced by any gain and increased by any loss allocable thereto during the
Plan Year.
	 
	 	(2)	 	The sum of (i) and (ii) as follows: (i) the amount determined by
multiplying the income or loss
allocable to the Participant’s Elective Deferrals (and QNECs or QMACs, or both)
for the Plan Year
and the gap period, by a fraction, the numerator of which is the Participant’s
Excess Contributions
for the year and the denominator of which is (A) the Participant’s Elective
Deferral Account balance
(and QNECs or QMACs, or both, if such contributions are used in the ADP Test) as
of the
beginning of the Plan Year plus any Elective Deferrals (and QNECs or QMACs, or
both, if such
contributions are used in the ADP Test) allocated to the Participant during the
Plan Year and gap
period, or (B) solely with respect to Plan Years beginning before January 1, 1992,
the Participant’s
Elective Deferral Account balance (and QNECs or QMACs or both, if such
contributions are used
in the ADP Test) as of the end of the Plan Year reduced by any gain and increased
by any loss
allocable thereto during the Plan Year; and (ii) 10% of the amount determined
under subparagraph
(1) multiplied by the number of whole months between the end of the Plan Year and
the distribution
date, counting the month of distribution if it occurs after the 15th of such
month.
	 
	 	(3)	 	The amount determined by any reasonable method of allocating income
or loss to the Participant’s
Elective Deferrals (and QNECs or QMACS, or both) for the Plan Year and the gap
period if the
method used is the same method used for allocating income or losses to
Participants’ Accounts.

	 	(c)	 	Accounting for Excess Contributions. Excess Contributions allocated to a
Participant will be distributed
from the Participant’s Elective Deferral Account and QMAC (if applicable) Account in
proportion to the
Participant’s Elective Deferrals and QMACs (to the extent used in the ADP Test) for the
Plan Year. Excess
Contributions will be distributed from the Participant’s QNEC Account only to the extent
the Excess
Contributions exceed the balance in the Participant’s Elective Deferral Account and QMAC
Account.
	 
	 	(d)	 	Recharacterization. If elected by the Participant, Elective Deferrals allocated
to a Highly Compensated
Employee as Excess Contributions will be recharacterized, in which event the Participant
will treat Excess
Contributions allocated to him or her as an amount distributed to the Participant and
then contributed by
the Participant to the Plan. Recharacterized amounts will remain nonforfeitable, Amounts
may not be
recharacterized by a HCE to the extent that such amount in combination with other
contributions made by
that Employee would exceed any stated limit under the Plan on Employee contributions.
Recharacterization
must occur no later than 21/2 months after the last day of the Plan Year in which such
Excess Contributions
arose and is deemed to occur no earlier than the date the last Highly Compensated
Employee is informed
in writing of the amount recharacterized and the consequences thereof.
	 
	 	(e)	 	Source of Distribution. Distribution of Excess Contributions will be taken from a
Participant’s investment
options (if any) based on rules established by the Administrator. In addition, for years
beginning after
2005, Excess Contributions will first be distributed from a Participant’s Roth Elective
Deferral Account
unless the Administrator permits the Participant to elect otherwise.

	5.20	 	Distribution of Excess Aggregate Contributions. Excess Aggregate Contributions, plus any
income and minus any loss allocable thereto, will be forfeited, if forfeitable, or if not
forfeitable, distributed no later than the last day of each Plan Year to Participants to
whose Accounts such Excess Aggregate Contributions were allocated for the preceding Plan
Year. Distribution will be made in accordance with the following provisions:

	 	(a)	 	Allocation to Highly Compensated Employees. Excess Aggregate Contributions will
be allocated to the HCEs with the largest Contribution Percentage Amounts taken into
account in calculating the ACP Test for the year in which the excess arose, beginning
with the HCE with the largest amount of such Contribution Percentage Amounts and
continuing in descending order until all the Excess Aggregate Contributions have been
allocated. For purposes of the preceding sentence, the “largest amount” is

					
	 	 	 	 	 
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	 	 	 	determined after distribution of any Excess Aggregate Contributions. If Excess
Aggregate Contributions are distributed more than 21/2 months after the last
day of the Plan Year in which they arose, a 10% excise tax will be imposed on the
Employer with respect to those amounts. Excess Aggregate Contributions will be treated
as Annual Additions pursuant to Section 6.1, even if distributed.

	 	(b)	 	Forfeitures of Excess Aggregate Contributions. As elected in the Adoption
Agreement, Forfeitures of
Excess Aggregate Contributions will either be (1) applied to reduce the Employer’s
contributions for the
Plan Year in which the excess arose to the extent the excess exceeds Employer
contributions or the
Employer has already contributed for such Plan Year, or (2) allocated (after all other
Forfeitures) to the
Matching Contribution sub-account of each Participant who is a NHCE who made Elective
Deferrals or
Employee contributions in the ratio which each such Participant’s Compensation for the
Plan Year bears
to the total Compensation of all such Participants for such Plan Year.
	 
	 	(c)	 	Determination of Net Income or Loss. Excess Aggregate Contributions will be
adjusted for any income
or loss up to the date of distribution. The period between the end of the Plan Year and
the date of
distribution is the gap period, and income earned therein will be allocated at the
Administrator’s discretion
applied consistently to all Participants and to all corrective distributions for the
Plan Year. The income or
loss allocable to Excess Aggregate Contributions will be the amount determined by the
method in
subparagraph (1), subparagraph (2), or subparagraph (3), as follows:

	 	(1)	 	The amount determined by multiplying the income or loss allocable to
the Participant’s Voluntary
Employee Contributions, Matching Contributions (if not used in the ADP Test),
QNECs and, to the
extent applicable, Elective Deferrals for the Plan Year and the gap period, by a
fraction, the
numerator of which is such Participant’s Excess Aggregate Contributions for the
year and the
denominator of which is (A) the Participant’s Account balance(s) attributable to
Contribution
Percentage Amounts as of the beginning of the Plan Year, plus any additional
amounts attributable
to Contribution Percentage Amounts allocated to the Participant during such Plan
Year and the gap
period, or (B) solely with respect to Plan Years beginning before January 1, 1992,
the Participant’s
Account balance attributable to Contribution Percentage Amounts as of the end of
the Plan Year,
reduced by any gain and increased by any loss allocable thereto during the Plan
Year.
	 
	 	(2)	 	The sum of (i) and (ii) as follows: The amount determined by
multiplying the income or loss
allocable to the Participant’s Voluntary Employee Contributions, Matching
Contributions (if not
used in the ADP Test), QNECs and, to the extent applicable, Elective Deferrals for
the Plan Year
and the gap period, by a fraction, the numerator of which is such Participant’s
Excess Aggregate
Contributions for the year and the denominator of which is (A) the Participant’s
Account balance(s)
attributable to Contribution Percentage Amounts as of the beginning of the Plan
Year, plus any
additional amounts attributable to Contribution Percentage Amounts allocated to
the Participant
during such Plan Year and the gap period, or (B) solely with respect to Plan Years
beginning before
January 1,1992, the Participant’s Account balance attributable to Contribution
Percentage Amounts
as of the end of the Plan Year, reduced by any gain and increased by any loss
allocable thereto
during the Plan Year; and (ii) 10% of the amount determined under subparagraph (1)
above
multiplied by the number of whole months between the end of the Plan Year and the
distribution
date, counting the month of distribution if it occurs after the 15th of such
month.
	 
	 	(3)	 	The amount determined by any reasonable method of allocating income or
loss to the Participant’s
Voluntary Employee Contributions, Mandatory Employee Contributions, Matching
Contributions
and QNECs for the Plan Year and for the gap period, provided the method used is
the same one
used for allocating income or losses to Participants’ Accounts.

	 	(d)	 	Accounting for Excess Aggregate Contributions. Excess Aggregate Contributions will
be forfeited if
forfeitable, or will be distributed on a pro-rata basis from the Participant’s
Voluntary Employee
Contribution Account, Mandatory Employee Contribution Account, Matching Contribution
Account and
QMAC Account, and if applicable, from the Participant’s QNEC Account, Pre-Tax Elective
Deferral
Account, Roth Elective Deferral Account, or any combination thereof.
	 
	 	(e)	 	Source of Distribution. Distribution of Excess Aggregate Contributions will be
taken from a Participant’s
investment options (if any) based on rules established by the Administrator. In
addition, for years
beginning after 2005, Excess Aggregate Contributions will first be distributed from a
Participant’s Roth
Elective Deferral Account unless the Administrator permits the Participant to elect
otherwise.

					
	 	 	 	 	 
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	5.21	 	Distribution of Rollover Contributions. A Participant’s Rollover Contributions
will be distributed from the Plan
in accordance with the following provisions:

	 	(a)	 	Time of Distribution. Subject to paragraph (d), an Employee may request in
writing a withdrawal of all
or any portion of his or her Rollover Account at any time prior to becoming a
Participant, and thereafter
upon the earlier of (1) the date the Employee is entitled to a distribution of his or
her Participant’s benefits
under the provisions of Article 5, or (2) the soonest possible administratively
practical date after the
Participant’s Termination of Employment. In addition, an Employee may also withdraw all
or any portion
of his or her Rollover Account at such other time as elected in the Adoption Agreement.
The Administrator
may require advance notice of a reasonable period not to exceed 60 days prior to the
requested date of
withdrawal. Any amount withdrawn can only be redeposited to the Participant’s Rollover
Account is so
elected in the Adoption Agreement and if the withdrawn distribution continues to be
deemed a Rollover
except for the fact that the amount originated from this Plan. A Rollover withdrawal
will not prevent an
Employee from accruing any future benefit attributable to Employer contributions. The
Administrator may
establish rules or procedures regarding withdrawals from an Employee’s Rollover Account.
	 
	 	(b)	 	Spousal Consent Requirements Upon Withdrawal. Any Rollover which at the time it
is made to this
Plan is no longer subject to the requirements of Code §401(a)(11)can be withdrawn from
the Plan without
the consent of the Participant’s Spouse. However, the withdrawal of any Rollover that
was a direct or
indirect transfer as defined in Code §401(a)(11) from a defined benefit plan, a money
purchase plan, a
target benefit plan, a stock bonus plan, or a profit sharing plan that provided for a
life annuity form of
payment to the Participant will be subject to the spousal consent requirements set forth
in Section 5.8.
	 
	 	(c)	 	Form of Distribution. Any Rollover Contribution a Participant wants to withdraw
from the Plan prior to
the time the Participant is entitled to a distribution of his or her Participant Account
will only be distributed
in a lump sum. Any amount remaining in a Participant’s Rollover Account at the time the
Participant is
entitled to a distribution of his or her Participant Account that is not subject to the
spousal consent
requirements in paragraph (c) above will be distributed, at the election of the
Participant, in a lump-sum
or in the same manner as the Participant Account under the other provisions of this
Article 5. Any amount
remaining in the Participant’s Rollover Account at the time the Participant is entitled
to a distribution of
his or her Participant’s Account that is subject to the spousal consent requirements
will be distributed in
the same manner as the Participant’s Account under the other provisions of this Article
5.
	 
	 	(d)	 	Special Rule for Withdrawal of Elective Deferral Rollovers. Notwithstanding
paragraph (a) to the
contrary, the limitations in Regulation §1.401(k)-l(d) apply to the withdrawal
of any Rollover
Contributions which are attributable to a Participant’s Elective Deferrals and which are
transferred to this
Plan in a trustee to trustee transfer from another qualified plan.

	5.22	 	Distribution of Transfer Contributions. A Participant’s Transfer Contributions will be
distributed from the Plan
at the same time and in the same manner as the Participant’s Account is distributed under
Section 5.1, 5.2, 5.3 or
5.4. However, regardless of the Normal Form of Distribution elected in the Adoption
Agreement, any portion of
a Participant’s Transfer Contribution Account which remain subject to the requirements of
Code §401(a)(11) at
the time of the transfer to this Plan will be distributed as if the Normal Form of
Distribution is a Qualified Joint
and Survivor, and all the provisions of this Section relating to such distributions will
apply thereto. In addition,
the limitations in Regulation §1.401(k)-1(d) apply to the withdrawal of any Transfer
Contributions which are
attributable to a Participant’s Elective Deferrals and which are transferred to this Plan in
a trustee to trustee
transfer from another qualified plan.
	 
	5.23	 	Distribution of Voluntary Employee Contributions. A Participant’s Voluntary Employee
Contributions will be
distributed from the Plan in accordance with the following provisions:

	 	(a)	 	Time of Distribution. A Participant’s Voluntary Employee Contribution Account
will be distributed no later than the earlier of (1) the date the Employee is entitled
to a distribution of his or her Participant’s Account balance under the provisions of
Article 5, or (2) the soonest possible administratively practical date after the
Participant’s Termination of Employment. In addition, an Employee may also withdraw all
or any portion of his or her Voluntary Employee Contribution Account at such other time
as elected in the Adoption Agreement. The Administrator may require advance notice of a
reasonable period not to exceed

					
	 	 	 	 	 
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60 days prior to the requested date of withdrawal. Withdrawals from a
Voluntary Employee Contribution Account will not prohibit a Participant from
accruing any future benefit from Employer contributions. A Participant’s request
to make a withdrawal from his or her Voluntary Employee Contribution Account must
satisfy the applicable spousal consent requirements in Section 5.8. A withdrawal
attributable to pre-1987 Voluntary Employee Contributions need not include
earnings thereon.

	 	(b)	 	Special Rule for Withdrawal of Post-1986 Contributions. Any distribution
made under paragraph (a) which is attributable to post-1986 Voluntary Employee
Contributions can only be made along with a portion of the earnings thereon, such
earnings to be determined by the following formula: DA [1-(V -V+E)]. For purposes
of applying the aforementioned formula, the term DA means the distribution amount,
the term V means the amount of Voluntary Employee Contributions, and the term V+E
means the amount of Voluntary Employee Contributions plus the earnings attributable
thereto.

	5.24	 	Distribution of Mandatory Employee Contributions. A Participant’s Mandatory
Employee Contributions will
only be distributed after his or her Severance from Employment, will be used to provide additional benefits to the
Participant, and will be distributed in the time and manner described in the other provisions of this Article 5.
	 
	5.25	 	Rules Relating to Retroactive Annuity Starting Dates. Effective January 1, 2004, if the written notice under
Section 5.8(d) (the “QJSA notice”) is required and provided to a Participant after the
Participant’s annuity starting
date (as defined in regulation §1.401 (a)(20), Q&A 10(b)), his or her annuity starting
date will be deemed to be
a “retroactive annuity starting date” and the following provisions will apply:

	 	(a)	 	First Payment Date. The date the first payment is actually made to the
Participant (the “current annuity
starting date”) will occur no later than 90 days after the date the QJSA notice is
provided to the Participant
(unless any delay beyond the 90 days is attributable to administrative delay in the
payment of benefits).
	 
	 	(b)	 	Requirements of QJSA Notice. The QJSA notice must include the
Participant’s right to elect a retroactive
annuity starting date or a current annuity starting date, and the QJSA notice must
include information based
on both the Participant’s retroactive annuity starting date and current annuity
starting date.
	 
	 	(c)	 	Participant Election. A Participant can elect in writing either a benefit
determined based on the retroactive
annuity starting date or a benefit determined based on the current annuity starting
date. However, a
Participant can elect a retroactive annuity starting date only as to annuity
starting dates that occur on or
after the Participant’s Normal Retirement Date.
	 
	 	(d)	 	Spousal Consent. If a Participant elects to receive his or her benefit
determined as of a retroactive annuity
starting date and under the form of payment elected by the Participant the benefit
payable to his or her
Spouse upon the Participant’s death would be less than the benefit payable to the
Spouse if the Participant
had elected to receive a 50% joint and survivor annuity with his or her Spouse as
beneficiary determined
and payable as of the current annuity starting date, then the Participant’s Spouse
must consent in writing
to the Participant’s election of a retroactive annuity starting date.
	 
	 	(e)	 	Application of Code §415 Limitations. Except in the case where payment of
the Participant’s benefit
(other than a form of payment that is subject to Code §417(e)) begins no more than
12 months after the
retroactive annuity starting date, the Participant’s benefit determined based on the
retroactive annuity
starting date (including any interest adjustments) must satisfy the requirements of
Code §415 if the current
annuity starting date were to be substituted for the retroactive annuity date for
all purposes of determining
the limits under Code §415 (as set forth in Article 6 hereof), including for
purposes of determining the
applicable interest rate and the applicable mortality table used to adjust such
limits.
	 
	 	(f)	 	Restrictions on Cash-Outs. If the Participant’s benefit is payable in a
form of payment which would have
been subject to Code §417(e) if payment had started as of the retroactive annuity
starting date, then the
amount of payment as of the current annuity starting date will be no less than the
amount of payment
produced by applying the applicable interest rate and the applicable mortality table
(defined in Code
§417(e)(3)), determined as of such date to the annuity form that was used to
determine the amount of
payment as of the Participant’s retroactive annuity starting date.

					
	 	 	 	 	 
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	 	(g)	 	Make-Up Payments. If a Participant elects (with Spousal consent, if
applicable) to receive his or her benefit determined as of a retroactive annuity
starting date, the Participant will receive a make-up payment to reflect any missed
payment or payments for the period from the retroactive annuity starting date to the
date of the actual make-up payment, with an appropriate adjustment for interest from
the date the missed payment or payments would have been made (including, if
applicable, a payment to the single-sum value of the participant’s retirement income)
to the date of the actual make-up payment. If the Participant’s benefit is paid in a
form other than a single-sum payment, the benefit payments, other than any required
make-up payments, will be in an amount that is equal to the amount which would have
been paid to the Participant if payments actually started on his or her retroactive
annuity starting date.
	 
	 	(h)	 	Other Rules. For purposes of the foregoing, references to a Participant’s Spouse
will include an alternate payee who, under the terms of a qualified domestic relations
order (QDRO), is required to be treated as a surviving Spouse in the event of the
Participant’s death. In addition, notwithstanding the foregoing, a benefit will not be
determined based on a retroactive annuity starting date to the extent not permitted
under applicable law (including regulations and other administrative guidance issued
under the Code).

					
	 	 	 	 	 
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Article 6

Code §415 Limitations

	6.1	 	Maximum Annual Additions. The maximum Annual Addition (as defined in paragraph (c) below)
made to a
Participant’s various accounts maintained under the Plan for any Limitation Year beginning
after December 31,
1986 will not exceed the lesser of the Dollar Limitation set forth in Section 6.1 (a) or the
Compensation Limitation
set forth in Section 6.1(b), as follows:

	 	(a)	 	Dollar Limitation. For Limitation Years beginning on or after January 1, 2002,
the Dollar Limitation is
$40,000 as adjusted in accordance with Code §415(d).
	 
	 	(b)	 	Compensation Limitation. For Limitation Years beginning on or after January 1,
2002, the Compensation
Limitation is an amount equal to 100% of the Participant’s Code §415 Safe Harbor
Compensation or Code
§415 Statutory Compensation, as elected by the Sponsoring Employer in the Adoption
Agreement.
However, this limitation will not apply to any contribution made for medical benefits
within the meaning
of Code §401(h) or Code §419A(f)(2) after Termination of Employment which is otherwise
treated as an
Annual Addition under Code §415(1)(1) or Code §419A(d)(2).
	 
	 	(c)	 	Annual Additions. Annual Additions are the sum of the following amounts credited
to a Participant’s
Account for the Limitation Year: (1) Employer contributions; (2) Employee contributions;
(3) Forfeitures;
(4) amounts allocated, after March 31, 1984, to an individual medical account, as
defined in Code
§415(1)(2), which is part of a pension or annuity plan maintained by the Employer; and (5) amounts derived
from contributions paid or accrued after December 31, 1985, in taxable years ending after such date, that
are attributable to post-retirement medical benefits, allocated to the separate account of a Key Employee,
as defined in Code §419A(d)(3), under a welfare fund, as defined in Code §419(e), maintained by the
Employer. Notwithstanding the foregoing, a Participant’s Annual Additions do not include his or her
rollovers, loan repayments, Catch-up Contributions, repayments of prior Plan distributions or prior
distributions of Mandatory Contributions, direct transfers of contributions from another plan to this Plan,
deductible contributions to a simplified employee pension plan, or voluntary deductible contributions.

	6.2	 	Adjustments to Maximum Annual Addition. In applying the limitation on Annual Additions set forth in Section
6.1, the following adjustments must be made:

	 	(a)	 	Short Limitation Year. In a Limitation Year of less than 12 months, the Defined
Contribution Dollar
Limitation in Section 6.1(a) will be adjusted by multiplying it by the ratio that the
number of months in
the short Limitation Year bears to 12.
	 
	 	(b)	 	Multiple Defined Contribution Plans. If a Participant participates in multiple
defined contribution plans
sponsored by the Employer which have different Anniversary Dates, the maximum Annual
Addition in
this Plan for the Limitation Year will be reduced by the Annual Additions credited to
the Participant’s
accounts in the other defined contribution plans during the Limitation Year unless
otherwise elected in the
Adoption Agreement. If a Participant participates in multiple defined contribution plans
sponsored by the
Employer which have the same Anniversary Date, then (1) if only one of the plans is
subject to Code §412,
Annual Additions will first be credited to the Participant’s accounts in the plan
subject; and (2) if none of
the plans are subject to Code §412, the maximum Annual Addition in this Plan for a given
Limitation Year
will either (1) equal the product of the maximum Annual Addition for such Limitation
Year minus any
other Annual Additions previously credited to the Participant’s account, multiplied by
the ratio that the
Annual Additions which would be credited to a Participant’s accounts hereunder without
regard to the
limitations in Section 6.1 bears to the Annual Additions for all plans described in this
paragraph, or (2) be
reduced by the Annual Additions credited to the Participant’s accounts in the other
defined contribution
plans for such Limitation Year, or (3) be reduced as elected otherwise in the Adoption
Agreement.

	6.3	 	Multiple Plans and Multiple Employers. All defined benefit plans (whether terminated or not)
sponsored by the
Employer will be treated as one defined benefit plan, and all defined contribution plans
(whether terminated or
not) sponsored by the Employer will be treated as one defined contribution plan. In addition,
all Affiliated
Employers will be considered a single Employer.

					
	 	 	 	 	 
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	6.4	 	Adjustment for Excessive Annual Additions. If for any Limitation Year the Annual
Additions allocated to a Participant’s Account exceeds the maximum amount permitted under
Section 6.1 above because of an allocation of Forfeitures, a reasonable error in estimating
a Participant’s Compensation, a reasonable error in determining the amount of elective
contributions (within the meaning of Code §402(g)(3)), or because of other limited facts and
circumstances that the Commissioner finds justify the availability of the rules set forth in
this Section, then such Participant’s Account will be adjusted as follows in order to reduce
the excess Annual Additions:

	 	(a)	 	Catch-Up Contributions. If elected in the Adoption Agreement, a catch-up eligible
Participant who has
excess Annual Additions can recharacterize such excess Annual Additions as Catch-Up
Contributions.
	 
	 	(b)	 	Return of Employee Contributions. First, Voluntary Employee Contributions, if
any, and second, the
amount of Elective Deferrals and corresponding Employer Matching Contributions, if any,
to the extent
that they would reduce the excess amount, will be calculated. Such Elective Deferrals
and Voluntary
Employee Contributions plus attributable earnings, will be returned to the Participant.
Any Employer
Matching Contribution amount will be applied as described in (b) or (c) below, depending
on whether the
Participant is covered by the Plan at the end of the Limitation Year.
	 
	 	(c)	 	Excess Used To Reduce Employer Contributions If Participant is Still Covered By
The Plan. If, after
the application of paragraph (a), an excess amount still exists and the Participant is
covered by the Plan
at the end of the Limitation Year, the excess amount in the Participant’s Account plus
applicable earnings
thereon, if any, will be used to reduce Employer contributions (including any allocation
of Forfeitures) for
such Participant in the next Limitation Year, and in each succeeding Limitation Year if
necessary.
	 
	 	(d)	 	Excess Used To Reduce Employer Contributions If Participant Is Not Covered By The
Plan. If, after
the application of paragraph (a), an excess amount still exists and the Participant is
not covered by the Plan
at the end of a Limitation Year, the excess amount, plus applicable earnings thereon, if
any, will be held
unallocated in a suspense account. The suspense account will be applied to reduce future
Employer contributions (including the allocation of any Forfeitures) for all remaining
Participants in the next Limitation
Year, and in each succeeding Limitation Year if necessary.
	 
	 	(e)	 	Suspense Account. If a suspense account is in existence at any time during a
Limitation Year pursuant
to this Section, such suspense account will not participate in the allocation of the
Trust’s investment gains
and losses. If a suspense account is in existence at any time during a particular
Limitation Year, all
amounts in the suspense account must be allocated and reallocated to Participants’
Accounts before any
Employer Contributions or any Employee contributions may be made to the Plan for that
Limitation Year.
Excess amounts may not be distributed to Participants or former Participants.

					
	 	 	 	 	 
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Article 7

Loans, Insurance and Directed Investments

	7.1	 	Loans to Participants. If elected in the Adoption Agreement, loans may be made from the
Trust Fund to
Participants and Beneficiaries on a non-discriminatory basis. If made available, a
Participant or Beneficiary may
make application to the Administrator requesting a loan. The Administrator will have the sole right to approve
or disapprove the application provided that loans will be made available to all Participants on a reasonably
equivalent basis. All loans must be evidenced by a legally enforceable agreement (which may include more than
one document) set forth in writing or in such other form as may be approved by the Internal Revenue Service, and
the terms of such agreement must specify the amount and term of the loan, and the repayment schedule. Loans
will not be made available to Highly Compensated Employees in an amount greater than the amount made
available to other Employees. Loans will only be made in accordance with a separate written loan program which
satisfies the requirements of Code §72(p) and the regulations promulgated thereunder. Loans are subject to the
Spousal consent requirements set forth in Section 5.8 of the Basic Plan, if applicable, and subject to the Spousal
consent requirements in Code §401(a)(11) and Code §417, if applicable.
	 
	7.2	 	Insurance on Participants. If elected in the Adoption Agreement, and subject to any rules or procedures that
may be established and promulgated by the Administrator under
Section 8.6, the Trustee may
purchase life
insurance Policies on the life of a Participant and/or the Participant’s Spouse in accordance
with the following:

	 	(a)	 	Ownership Of Policies. All life insurance Policies will be vested exclusively in
the Trustee and will be
payable to the Trustee, subject to the rights of the Beneficiaries hereunder unless the
Trustee permits the
designation of a named beneficiary other than the Trustee. Notwithstanding the
foregoing, no Trustee who
is also a Participant may, except in a fiduciary capacity, exercise any ownership rights
with respect to any
Policy insuring the life of such Trustee in his or her capacity as a Participant.
	 
	 	(b)	 	Primary Limit On Premiums. At the direction of the Administrator and/or the
Participant, the Trustee will
purchase Policies on the life of the Participant, provided that the aggregate premiums
on ordinary life
Policies must be less than 50% of the Participant’s Account balance; (2) the aggregate
premiums on term
Policies, universal Policies and all other Policies which are not ordinary life
insurance Policies must be less
than 25% of the Participant’s Account balance; and (3) the sum of one-half of the
premiums on ordinary
life insurance Policies and the total of all other life insurance premiums cannot exceed
25% of the
Participant’s Account balance. For purposes of this Section, an ordinary life insurance
Policy is an
insurance policy that has a non-decreasing death benefit and also has a non-increasing
premium.
	 
	 	(c)	 	Alternate Limit on Premiums for Money Purchase Plans: Notwithstanding paragraph
(b) above, if this
is a money purchase pension plan, a Participant may, with the consent of the
Administrator, elect that up
to 100% of his or her Rollover Account and Voluntary Employee Contribution Account be
used to
purchase life insurance Policies on the life of the Participant, on the life of the
Participant’s Spouse, and/or
on the joint lives of the Participant and his or her Spouse.
	 
	 	(d)	 	Alternate Limit on Premiums for 401(k) and
Profit Sharing Plans. Notwithstanding
paragraph (b) above,
if this is a 401(k) plan or a profit sharing plan, a Participant may elect that up to
100% of his or her
Rollover Account and Voluntary Employee Contribution Account, and up to 100% of the
portion of his
or her Vested Participant’s Account that has accumulated in the Plan for at least 2
years and is no longer
subject to the distribution restrictions set forth in Code §401(k)(2)(B), be used to
purchase Policies on the
life of the Participant, the life of the Participant’s Spouse, and/or the joint lives of
the Participant and the
Participant’s Spouse. Likewise, a Participant who has participated in the Plan for at
least 5 years may elect
that up to 100% of his or her Rollover Account and Voluntary Employee Contribution
Account, and up
to 100% of his or her Vested Participant’s Account balance that is no longer subject to
the distribution
restrictions set forth in Code §401(k)(2)(B), be used to purchase Policies on the life
of the Participant, the
life of the Participant’s Spouse, and/or the joint lives of the Participant and his or
her Spouse
	 
	 	(e)	 	Payment of Premiums. If Employer contributions are inadequate to pay all premiums
on insurance
Policies, the Trustees may, at the direction of the Administrator, utilize other amounts
remaining in the
Trust Fund to pay the premiums, allow the Policies to lapse, reduce the Policies to a
level at which they
may be maintained, or borrow against the Policies on a prorated basis if borrowing does
not discriminate

					
	 	 	 	 	 
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	 	 	 	in favor of Policies issued on the lives of Highly Compensated Employees. The
Trustees may also pay premiums when due from the loan values of the Policies themselves
if (1) any such loan is made against all of the Policies in proportion to their
respective cash surrender values, and (2) all such loans are repaid in proportion to
the cash surrender value of such Policies.

	 	(f)	 	Policy Dividends. Any insurer payments which are paid to the Trustee on account
of experience credits,
dividends, or surrender or cancellation credits, will be applied by the Employer within
the current or next
succeeding Plan Year toward premiums due.
	 
	 	(g)	 	Disposition of Policies Upon Termination. If a Terminated Participant’s Vested
Interest equals or
exceeds the cash surrender value of any Policies issued on his life, the Trustee, with
the consent of both
the Administrator and the Terminated Participant, will transfer such Policies to the
Terminated Participant,
together with any restrictions the Administrator may impose concerning the Terminated
Participant’s right
to surrender, assign, or otherwise realize cash on such Policies prior to his Normal
Retirement Date. If the
Terminated Participant’s Vested Interest is less than the cash surrender values of such
Policies, the
Administrator may permit him to pay the Trustee the sum required to make distribution
equal to the value
of the Policies being assigned or transferred, or the Trustee may borrow the cash
surrender values of the
Policies from the insurer and then assign the Policies to the Terminated Participant.
Under no
circumstances will the Trust (or custodial account) retain any part of the insurance
Policy proceeds.
	 
	 	(h)	 	Disposition of Policies at Retirement. When a Participant retires, the Trustee,
at the direction of the Administrator, must, with respect to any Policies purchased on
the life of such Participant under paragraph (b), either (1) transfer them to the
Participant, (2) with the Participant’s consent, borrow their cash surrender values and
transfer them to the Participant subject to the loan, or (3) surrender them for their
cash surrender values. If options (2) or (3) are elected, the cash surrender values
will be added to the Participant’s Account for distribution in accordance with Section
5.1.
	 
	 	(i)	 	Protection of Fiduciaries and Insurers. Neither the Trustee, the Employer, the
Administrator, nor any Fiduciary will be responsible for the validity of any Policy or
the failure of any insurer to make payments thereunder, or for the action of any person
which may delay payment or render a Policy void in whole or in part. No insurer will be
deemed a party to this Plan for any purpose or to be responsible for its validity; nor
will it be required to look into the terms of the Plan nor to question any action of
the Trustee. The obligations of the insurer will be determined solely by the Policy’s
terms and any other written agreements between it and the Trustee. The insurer will act
only at the written direction of the Trustee, and will be discharged
from all liability
with respect to any amount paid to the Trustee. The insurer will not be obligated to
see that any money paid by it to the Trustee or any other person is properly applied.
	 
	 	(j)	 	Conflict With Plan. If the provisions of any Policy purchased hereunder conflict
with the terms of this Plan, the Plan provisions will control.

	7.3	 	Key Man Insurance. The Administrator may instruct the Trustee to purchase insurance Policies
on the life of
any Participant whose employment is deemed to be key to the Employer’s financial success. Such key man
Policies will be deemed to be an investment of the Trust Fund and will be payable to the Trust Fund as the
beneficiary thereof. The Trustee may exercise any and all rights
granted under such Policies. Neither the Trustee,
Employer, Administrator, nor any Fiduciary will be responsible for the validity of any Policy or the failure of any
insurer to make payments thereunder, or for the action of any person which delays payment or renders a Policy
void in whole or in part. No insurer which issues a Policy will be deemed a party to this Plan for any purpose or
to be responsible for its validity; nor will it be required to look into the terms of the Plan nor to question any
action of the Trustee. The obligations of the insurer will be determined solely by the Policy’s terms and any other
written agreements between it and the Trustee. The insurer will act only at the written direction of the Trustee,
and will be discharged from all liability with respect to any amount paid to the Trustee. The insurer will not be
obligated to see that any money paid by it to the Trustee or any other person is properly distributed or applied.
	 
	7.4	 	Directed Investment Accounts. If elected in the Adoption Agreement, and pursuant to procedures established
by the Administrator and promulgated under Section 8.6, Participants can direct the
investment of one or more
of their accounts established under the terms of the Plan. Investment directives will only be
given in accordance
with an administrative policy regarding directed investments.

					
	 	 	 	 	 
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Article 8

Duties of the Administrator

	8.1	 	Appointment, Resignation, Removal and Succession. Each Administrator appointed will continue
until his death, resignation, or removal, and any Administrator may resign by giving 30 days written notice to the
Sponsoring Employer. If an Administrator dies, resigns, or is removed, his successor will be appointed as
promptly as possible, and such appointment will become effective upon its acceptance in writing by such
successor. Pending the appointment and acceptance of any successor Administrator, any then acting or remaining
Administrator will have full power to act.
	 
	8.2	 	General Powers and Duties. The powers and duties of the Administrator will include (1) appointing the Plan’s
attorney, accountant, actuary, or any other party needed to administer the Plan; (2)
directing the Trustees with
respect to payments from the Trust Fund; (3) deciding if a Participant is entitled to a
benefit; (d) communicating
with Employees regarding their participation and benefits under the Plan, including the
administration of all
claims procedures; (4) filing any returns and reports with the Internal Revenue Service,
Department of Labor, or
any other governmental agency; (5) reviewing and approving any financial reports, investment
reviews, or other
reports prepared by any party under (6) above; (7) establishing a funding policy and
investment objectives
consistent with the purposes of the Plan and the ERISA; (8) construing and resolving any
question of Plan
interpretation; and (9) making any findings of fact the Administrator deems necessary to
proper Plan
administration. Notwithstanding any contrary provision of this Plan, benefits under this Plan
will be paid only if
the Administrator decides in its discretion that the applicant is entitled to them. The
Administrator’s interpretation
of Plan provisions, and any findings of fact, including eligibility to participate and
eligibility for benefits, are final
and will not be subject to “de novo” review unless shown to be arbitrary and capricious.
	 
	8.3	 	Appointment of Administrative Committee. The Sponsoring Employer may elect to appoint one or more
members to an Administrative/Advisory Committee to be known as the “Committee” (or such other name as the
Sponsoring Employer may select), to which the Sponsoring Employer may delegate certain of its responsibilities
as Administrator. Members of the Committee need not be Participants or beneficiaries, and officers and directors
of the Employer will not be precluded from serving as members. A member will serve until his or her resignation,
death, or disability, or until removed. In the event of any vacancy arising by reason of the death, disability,
removal, or resignation of a member, the Sponsoring Employer may, but is not required to, appoint a successor
to serve in his or her place. The Committee will select a chairman and a secretary from among its members.
Members of the Committee will serve in such capacity without compensation. The Committee will act by majority
vote. The proper expenses of the Committee, and the compensation of its agents appointed pursuant to Section
8.7 of the Plan, if any, will be paid directly by the Employer.
	 
	8.4	 	Multiple Administrators. If more than one Administrator has been appointed by the Sponsoring Employer, the
Administrators may delegate specific responsibilities among themselves, including the authority to execute
documents unless the Sponsoring Employer revokes such delegation. The Sponsoring Employer and Trustee will
be notified in writing of any such delegation of responsibilities, and the Trustee thereafter may rely upon any
documents executed by the appropriate Administrator.
	 
	8.5	 	Correcting Administrative Errors. The Administrator will take such steps as it considers necessary and
appropriate to remedy administrative or operational errors, including, but will not be
limited to the following: (1)
taking any action required under the employee plans compliance resolution system of the Internal Revenue
Service, any asset management or fiduciary conduct error correction program available through the Internal
Revenue Service, United States Department of Labor or other governmental administrative agency; (2) a
reallocation of Plan assets; (3) adjustments in amounts of future payments to Participants, Beneficiaries or
Alternate Payees; and (4) institution and prosecution of actions to recover benefit payments made in error or on
the basis of incorrect or incomplete information.
	 
	8.6	 	Promulgating Notices and Procedures. The Sponsoring Employer and Administrator are given the power and
responsibility to promulgate certain written notices, policies and/or procedures under the
terms of the Plan and
disseminate them to Participants, and the Administrator may satisfy such responsibility by
the preparation of any
such notice, policy and/or procedure in a written form which can be published and
communicated to a Participant
in one or more of the following ways: (1) by distribution in hard copy; (2) through
distribution of a summary plan
description or summary of material modifications thereto which sets forth the policy or
procedure with respect
to a right, benefit or feature offered under the Plan; (3) by e-mail, either to a
Participant’s personal e-mail address
or his or her Employer-maintained e-mail address; and (4) by publication on a web-site
accessible by the
Participant, provided the Participant is notified of said web-site publication. Any notice,
policy and/or procedure

					
	 	 	 	 	 
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	 	 	provided through an electronic medium will only be valid if the electronic medium which
is used is reasonably designed to provide the notice, policy and/or procedure in a manner no
less understandable to the Participant than a written document, and under such medium, at
the time the notice, policy and/or procedure is provided, the Employee may request and
receive the notice, policy and/or procedure on a written paper document at no charge.

	8.7	 	Employment of Agents and Counsel. The Administrator may appoint such actuaries, accountants,
custodians,
counsel, agents, consultants, service companies and other persons deemed necessary or
desirable in connection
with the administration and operation of the Plan. Any person or company so appointed will
exercise no
discretionary authority over investments or the disposition of Trust assets, and their
services and duties will be
ministerial only and will be to provide the Plan with those things required by law or by the
terms of the Plan
without in any way exercising any fiduciary authority or responsibility under the Plan. The
duties of a third party
Administrator will be to safe-keep the individual records for all Participants and to prepare
all required actuarial
services and disclosure forms under the supervision of the Administrator and any Fiduciaries of the Plan. It is
expressly stated that the third party Administrator’s services are only ministerial in nature and that under no
circumstances will such third party Administrator (1) exercise any discretionary authority whatsoever over Plan
Participants, Plan investments, or Plan benefits; or (2) be given any authority or discretion concerning the
management and operation of the Plan that would cause them to become Fiduciaries of the Plan.
	 
	8.8	 	Compensation and Expenses. The Administrator may receive such compensation as agreed upon between the
Sponsoring Employer and the Administrator, provided that any person who already receives
full-time pay from
the Employer may not receive any fees from the Plan for services to the Plan as Administrator
or in any other
capacity, except for reimbursement for expenses actually and properly incurred. The Sponsor
will pay all “settlor”
expenses (as described in DOL Advisory Opinion 2001-01-A) incurred by the Administrator, the Committee or
any party appointed under Section 8.7 in the performance of their duties. The Sponsor may, but is not required
to pay, all “non-settlor” expenses incurred by the Administrator, the Committee, or any party appointed under
Section 8.7 in the performance of their duties. Any
“non-settlor” expenses incurred by the Administrator, the
Committee or any party appointed under Section 8.7 that the Sponsor elects not to pay will be reimbursed from
Trust Fund assets. Any expenses paid from the Trust Fund will be charged to each Adopting Employer in the ratio
that each Adopting Employer’s Participants’ Accounts bears to the total of all the Participants’ Accounts
maintained by this Plan, or in any other reasonable method elected by the Administrator.
	 
	8.9	 	Claims Procedures. The procedures set forth in this Section will be the sole and exclusive remedy for an
Employee, Participant or Beneficiary (“Claimant”) to make a claim for benefits under the
Plan. These procedures
will be administered and interpreted in a manner consistent with the requirements of ERISA
§503 and the
regulations thereunder. Any electronic notices provided by the Administrator will comply with
the standards
imposed under regulations issued by the Department of Labor. All claims determinations made
by the
Administrator (and when applicable by the Committee if one has been appointed under Section
8.3) will be made
in accordance with the provisions of this Section and the Plan, and will be applied
consistently to similarly
situated Claimants. For purposes of this Section 8.9, if a Committee has not been appointed
under Section 8.3,
any reference to Committee will be considered a reference to the Administrator.

	 	(a)	 	Written Claim. A Claimant, or the Claimant’s duly authorized representative, may
file a claim for a benefit
to which the Claimant believes that he or she is entitled under the Plan. Any such claim
must be filed in
writing with the Administrator.
	 
	 	(b)	 	Denial of Claim. The Administrator, in its sole and complete discretion, will
make all initial determinations
as to the right of any person to benefits. If the claim is denied in whole or in part,
the Administrator will
send the Claimant a written or electronic notice, informing the Claimant of the denial.
The notice must be
written in a manner calculated to be understood by the Claimant and must contain the
following
information: the specific reason(s) for the denial; a specific reference to pertinent
Plan provisions on which
the denial is based; if additional material or information is necessary for the Claimant
to perfect the claim,
a description of such material or information and an explanation of why such material or
information is
necessary; and an explanation of the Plan’s claim review (i.e., appeal) procedures, the
time limits applicable
to such procedures, and the Claimant’s right to request arbitration if the claim denial
is upheld in whole or
in part on appeal. Written or electronic notice of the denial will be given within a
reasonable period of time
(but no later than 90 days) from the date the Administrator receives the claim, unless
special circumstances
require an extension of time for processing the claim. In no event may the extension
exceed 90 days from
the end of the initial 90-day period. If an extension is necessary, prior to the
expiration of the initial 90-day
period, the Administrator will send the Claimant a written notice, indicating the
special circumstances
requiring an extension and the date by which the Administrator expects to render a
decision.

					
	 	 	 	 	 
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	 	(c)	 	Request for Appeal. If the Administrator denies a claim in whole or in part, the
Claimant may elect to
appeal the denial. If the Claimant does not appeal the denial pursuant to the procedures
set forth herein,
the denial will be final, binding and unappealable. A written request for appeal must be
filed by the
Claimant (or the Claimant’s duly authorized representative) with the Committee within 60
days after the
date on which the Claimant receives the Administrator’s notice of denial. If a request
for appeal is timely
filed, the Claimant will be afforded a full and fair review of the claim and the denial.
As part of this review,
the Claimant may submit written comments, documents, records, and other information
relating to the
claim, and the review will take into account all such comments, documents, records, or
other information
submitted by the Claimant, without regard to whether such information was submitted or
considered in the
Administrator’s initial benefit determination. The Claimant also may obtain, free of
charge and upon
request, records and other information relevant to the claim, without regard to whether
such information
was relied upon by the Administrator in making the initial benefit determination.
	 
	 	(d)	 	Review of Appeal. The Committee will determine, in its sole and complete
discretion, whether to uphold
all or a portion of the initial claim denial. If, on appeal, the Committee determines
that all or a portion of
the initial denial should be upheld, the Committee will send the Claimant a written or
electronic notice
informing the Claimant of its decision to uphold all or a portion of the initial denial,
written in a manner
calculated to be understood by the Claimant and containing the following information:
the specific
reason(s) for the denial; a specific reference to pertinent Plan provisions on which the
denial is based; a
statement that the Claimant is entitled to receive, upon request and free of charge,
reasonable access to and
copies of all documents and other information relevant to the claim; and an explanation
of the Claimant’s
right to request arbitration and the applicable time limits for doing so. Written or
electronic notice will be
given within a reasonable period of time (but no later than 60 days) from the date the
Committee receives
the request for appeal, unless special circumstances require an extension of time for
reviewing the claim,
but. In no event may the extension exceed 60 days from the end of the initial 60-day
period. If an extension
is necessary, prior to the expiration of the initial 60-day period, the Committee will
send the Claimant a
written notice, indicating the special circumstances requiring an extension and the date
by which the
Committee expects to render a decision.
	 
	 	(e)	 	Alternative Time for an Appeal To  Be Decided. Notwithstanding paragraph (d), if
the Committee holds
regularly scheduled meetings on a quarterly or more frequent basis, the Committee may
make its
determination of the claim on appeal at its next regularly scheduled meeting if the
Committee receives the
written request for appeal more than 30 days prior to its next regularly scheduled
meeting or at the
regularly scheduled meeting immediately following the next regularly scheduled meeting
if the Committee
receives the written request for appeal within 30 days of the next regularly scheduled
meeting. If special
circumstances require an extension, the decision may be postponed to the third regularly
scheduled meeting
following the Committee’s receipt of the written request for appeal if, prior to the
expiration of the initial
time period for review, the Claimant is provided with written notice, indicating the
special circumstances
requiring an extension and the date by which the Committee expects to render a decision.
If the extension
is required because the Claimant has not provided information that is necessary to
decide the claim, the
Committee may suspend the review period from the date on which notice of the extension
is sent to the
Claimant until the date on which the Claimant responds to the request for additional
information.
	 
	 	(f)	 	Right of Arbitration. If a Claimant wishes to contest a final decision of the
Committee, the Claimant may
request arbitration. If the Claimant does not request arbitration pursuant to the
procedures set forth herein,
the decision of the Committee will be final, binding and unappealable. A written request
for arbitration
must be filed by the Claimant (or the Claimant’s duly authorized representative) with
the Committee within
15 days after the date on which the Claimant receives the written decision of the
Committee. If a request
for arbitration is timely filed, the Claimant and the Committee will each name an
arbitrator within 20 days
after the Committee receives the Claimant’s written request for arbitration. The two
arbitrators will jointly
name a third arbitrator within 15 days after their appointment. If either party fails to
select an arbitrator
within the 20 day period, or if the two arbitrators fail to select a third arbitrator
within 15 days after their
appointment, then the presiding judge of the county court (or its equivalent) in the
county in which the
principal office of the Sponsor is located will appoint such other arbitrator or
arbitrators. The arbitrators
will render a decision within 60 days after their appointment and will conduct all
proceedings pursuant to
the laws of the state in which the Sponsor’s principal place of business is located and
the then current Rules
of the American Arbitration Association governing commercial transactions, to the extent
that such rules

					
	 	 	 	 	 
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	 	 	 	are not inconsistent with applicable state law. The cost of the arbitration
procedure will be borne by the losing party or, if the decision is not clearly in
favor of one party or the other, in the manner determined by the arbitrators. The
arbitration proceeding provided for in this Section will be the sole and exclusive
remedy of a Claimant to contest decisions of the Committee under this Plan, and the
arbitrators’ decision will be final, binding and unappealable.

	8.10	 	Qualified Domestic Relations Orders. A Qualified Domestic Relations Order, or QDRO, is a
signed domestic
relations order issued by a State Court which creates, recognizes or assigns to an alternate payee(s) the right to
receive all or part of a Participant’s Plan benefit. An alternate payee is a Spouse, former Spouse, child, or other
dependent of a Participant who is treated as a Beneficiary under the Plan as a result of the QDRO. The
Administrator will determine if a domestic relations order is a Qualified Domestic Relations Order based on an
Administrative Policy Regarding Qualified Domestic Relations Orders established by the Administrator.
	 
	8.11	 	Appointment of an Investment Manager. The Administrator, with the consent of the Employer, may appoint
an Investment Manager to manage and control the investment of all or any portion of the Trust
Fund. Each
Investment Manager will be either (1) an investment advisor registered under the Investment
Advisors Act of
1940; (2) a bank as defined in that Act; or (3) an insurance company qualified to manage,
acquire or dispose of
any asset of the Trust under the laws of more than one state. An Investment Manager will
acknowledge in writing
that it is a Fiduciary of the Plan. The Administrator will enter into an agreement with the
Investment Manager
specifying the duties and compensation of the Investment Manager and further specifying any
other terms and
conditions under which the Investment will be retained. The Trustee will not be liable for
any act or omission of
an Investment Manager, and will not be liable for following the direction of an Investment
Manager with respect
to any duties delegated by the Administrator to the Investment Manager. The Administrator has
the power to
determine the portion of the Plan’s assets to be invested by a designated Investment Manager
and to establish
investment objectives and guidelines for the Investment Manager to follow.

					
	 	 	 	 	 
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Article 9

Trustee Provisions

	9.1	 	Appointment, Resignation, Removal and Succession. The Trust established under the Plan will
have one or
more individual Trustees, a corporate Trustee, or any combination thereof, appointed as
follows:

	 	(a)	 	Appointment. Each Trustee will be appointed and will serve until a successor has
been named or until
such Trustee’s resignation, death, incapacity, or removal, in which event the
Sponsoring Employer will
name a successor Trustee. The term Trustee will include the original and any successor
Trustees.
	 
	 	(b)	 	Resignation. A Trustee may resign at any time by giving written notice to the
Sponsoring Employer,
unless such notice is waived by the Sponsoring Employer. The Sponsoring Employer may
remove a
Trustee at any time by giving such Trustee written notice. Such removal may be with or
without cause.
Unless waived in writing by the Sponsor, if any Trustee who is an Employee or an
elected or appointed
official resigns or terminates employment with the Sponsoring Employer or an Adopting
Employer, such
termination will constitute an immediate resignation as a Trustee of the Plan.
	 
	 	(c)	 	Successor Trustee. Each successor Trustee will succeed to the title to the Trust
by accepting his
appointment in writing and by filing such written acceptance with the former Trustee
and the Sponsoring
Employer. The former Trustee, upon receipt of such acceptance, will execute all
documents and perform
all acts necessary to vest the Trust Fund’s title of record in any successor Trustee.
No successor Trustee
will be personally liable for any act or failure to act of any predecessor Trustee.
	 
	 	(d)	 	Merger. If any corporate Trustee, before or after qualification, changes its
name, consolidates or merges
with another corporation, or otherwise reorganizes, any resulting corporation which succeeds to the
fiduciary business of such Trustee will become a Trustee hereunder in lieu of such corporate Trustee.

	9.2	 	Powers and Duties of the Trustee. The specific powers and duties of the Trustee will be governed under the
terms of a separate trust instrument entered into between the Sponsoring Employer and the
Trustee.

					
	 	 	 	 	 
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Article 10

Amendment, Termination and Merger

	10.1	 	Plan Amendment. The Basic Plan and Adoption Agreements can be amended at any time, and
from time to time, in accordance with the following provisions:

	 	(a)	 	Amendment by the Mass Submitter. Subject to the requirements and limitations set
forth in paragraphs
(d) and (e) below, the Mass Submitter may amend any part of the Basic Plan and the
Adoption
Agreements. For purposes of this Plan, the Mass Submitter is AccuDraft, Inc.
	 
	 	(b)	 	Amendment by the Prototype Sponsor. Subject to the requirements and limitations
set forth in
paragraphs (d) and (e) below, the Prototype Sponsor may amend the any part of the
Basic Plan and
Adoption Agreements on behalf of each Employer maintaining the Plan at the time of the
amendment. Any
such amendment to the Basic Plan does not require consent of the such an Employer, nor
does such an
Employer have to reexecute its Adoption Agreement with respect to such an amendment. The
Prototype
Sponsor will provide each adopting Employer a copy of the amended Basic Plan (either by
providing
substitute or additional pages, or by providing a restated Basic Plan). An amendment by
the Prototype
Sponsor to any Adoption Agreement offered under the Prototype Plan is not effective with
respect to an
Employer’s Plan unless the Employer reexecutes the amended Adoption Agreement. For
purposes of
amendments made by the Prototype Sponsor, the Mass Submitter will be recognized as the
agent of the
Prototype Sponsor. If the Prototype Sponsor does not adopt the amendments made by the
Mass Submitter,
it will no longer be identical to or a minor modifier of the Mass Submitter plan.
	 
	 	(c)	 	Amendment by the Sponsoring Employer. Subject to the requirements and limitations
set forth in
paragraphs (d) and (e) below, the Sponsoring Employer may amend any part of the Basic
Plan and the
Adoption Agreements in accordance with the following provisions:

	 	(1)	 	Permissible Amendments. The Sponsoring Employer will have the right at
any time to amend the
Adoption Agreement in the following manner without affecting the Plan’s status as
a Prototype Plan:
(1) the Sponsoring Employer may change any optional selections under the Adoption
Agreement;
(2) the Sponsoring Employer may add additional language where authorized under the
Adoption
Agreement, including language necessary to satisfy Code §415 or Code §416 due to
the aggregation
of multiple plans; (3) the Sponsoring Employer may change the addendums to the
Adoption
Agreement from time to time without having to reexecute the signature page of the
Adoption
Agreement; (4) the Sponsoring Employer may add any model amendments published by
the IRS
which specifically provide that their adoption will not cause the Plan to be
treated as an individually
designed plan; (5) the Sponsoring Employer may adopt any amendments that it deems
necessary
to satisfy the requirements for resolving qualification failures under the IRS’
compliance resolution
programs; and (6) the Sponsoring Employer may adopt an amendment to cure a
coverage or
nondiscrimination testing failure, as permitted under applicable Treasury
regulations. The ability
to amend the Plan as authorized under this Section applies only to the Sponsoring
Employer that
executes the signature page of the Adoption Agreement. Any amendment to the Plan
by the
Sponsoring Employer under this Section also applies to any Affiliated Employer
that participates
under the Plan as an Adopting Employer. The Sponsoring Employer may also amend the
Plan at any
time for any other reason, including a waiver of the minimum funding requirement
under Code
§412(d). However, such an amendment will cause the Plan to lose its status as a
Prototype Plan and
become an individually designed plan. The Sponsoring Employer’s amendment of the
Plan from one
type of Defined Contribution Plan (e.g., a money purchase plan) into another type
of Defined
Contribution Plan (e.g., a profit sharing plan) will not result in a partial
termination or any other
event that would require full vesting of some or all Plan Participants
	 
	 	(2)	 	Manner of Amendment. Any amendments to the Adoption Agreements by the
Sponsoring
Employer can be made by either (1) substituting pages with the new elections (or
new addendum)
and executing an “Amendment By Page Substitution” and attaching it as part of the
Adoption
Agreement; (2) by executing an “Amendment By Section Replication” in which the
section or
sections (or addendum or addendums) to be changed are reproduced with the new
elections
indicated, and attaching it as part of the Adoption Agreement; or (3) by executing
a properly worded
corporate resolution and attaching it as part of the Adoption Agreement.

					
	 	 	 	 	 
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	 	(d)	 	General Requirements. An amendment of the Basic Plan or Adoption Agreement by
the Mass Submitter,
the Prototype Sponsor, or the Sponsoring Employer must be in writing. However, no such
amendment or
modification (1) can increase the responsibilities of the Trustee or Administrator
without their written
consent; (2) can deprive any Participant or Beneficiary of the benefits to which he is
entitled from the Plan;
(3) can result in a decrease in the amount of any Participant’s Account except as may
be permitted under
the terms of Code §412(c)(8) if applicable; or (4) can, except as otherwise provided,
permit any part of the
Trust Fund (other than as required to pay taxes and administration expenses) to be used
for or diverted to
purposes other than the exclusive benefit of the Participants or their Beneficiaries,
or cause or permit any
portion of the Trust Fund to revert to or become the property of the Employer. In
addition, unless the
provisions of paragraph (e) are satisfied, no amendment to the Plan will have the
effect of eliminating or
restricting the ability of a Participant or other payee to receive payment of his or
her Account balance or
benefit entitlement under a particular optional form of benefit provided under the
Plan.
	 
	 	(e)	 	Elimination of Optional Forms of Benefit. Effective for amendments adopted and
effective on or after
September 6, 2000, if the Plan is a 401(k) plan or a profit sharing plan, the
Sponsoring Employer may
eliminate all annuity and installment forms of distribution (including the QJSA) only
if the amendment
provides a single-sum or lump sum distribution form that is otherwise identical to the
optional form of
benefit which is restricted or eliminated. For this purpose a single-sum or lump sum
distribution form is
otherwise identical only if it is identical in all respects to the eliminated or
restricted optional form of
benefit (or would be identical except that it provides greater rights to the payee)
except with respect to the
timing of payments after commencement.
	 
	 	(f)	 	Certain Corrective Amendments. To satisfy the minimum coverage requirements of
Code §410(b), the
nondiscriminatory amount requirement of regulation §1.401(a)(4)-1(b)(2), or the
nondiscriminatory plan
amendment requirement of regulation §1.401(a)(4)-1(b)(4), a corrective amendment or
change of the
choice of options in the Adoption Agreement may retroactively increase allocations for
Employees who
benefited under the Plan during the Plan Year being corrected, or may grant allocations
to Employees who
did not benefit under the Plan during the Plan Year being corrected. To satisfy the
nondiscriminatory
current availability requirement of regulation §1.401(a)(4)-4(b) for benefits, rights
or features, a corrective
amendment or change of the choice of options in the Adoption Agreement may make a
benefit, right or
feature available to Employees to whom it was previously not available. A corrective
amendment or
change of the choice of options in the Adoption Agreement will not be effective prior
to the date of
adoption unless it satisfies the applicable requirements of
regulation §1.401(a)(4)-11(g)(3)(ii) through (vii),
including the requirement that, in order to be effective for the preceding Plan Year,
such amendment or
change of the choice of options in the Adoption Agreement must be adopted by the 15th
day of the 10th
month after the close of the preceding Plan Year.

	10.2	 	Termination By Sponsoring Employer. The Sponsoring Employer at any time can terminate
the Plan and Trust in whole or in part in accordance with the following provisions:

	 	(a)	 	Termination of Plan. The Sponsoring Employer can terminate the Plan and Trust by
filing written notice
thereof with the Administrator and Trustee and by completely discontinuing contributions
to the Plan.
Upon any such termination, the Trust Fund will continue to be administered until
distribution has been
made to the Participants and other payees, which distribution must occur as soon as
administratively
feasible after the termination of the Plan, and must be made in accordance with the
provisions of Article
5 of the Plan, including Section 5.6 where applicable. However, the Administrator may
elect not to
distribute the Accounts of Participants and other payees upon termination of the Plan
but instead to transfer
the entire Trust Fund assets and liabilities attributable to this terminated Plan to
another qualified plan
maintained by the Employer or its successor.
	 
	 	(b)	 	Vesting Requirement. Upon complete termination of the Plan, or upon a complete
discontinuance of
contributions to the Plan, any Participant who is affected by such termination all
Participants who have not
incurred a Termination of Employment and all Participants who have incurred a
Termination of
Employment but have not incurred a five (5) year Break in Service will have a 100%
Vested Interest in
his or her unpaid Participant Account. Upon partial termination of the Plan only those
Participants who
have incurred a Termination of Employment on account of the event which caused the
partial termination
but have not incurred a five (5) year Break in Service shall automatically have a 100%
Vested Interest in
his or her unpaid Participant Account to the date of partial termination.

					
	 	 	 	 	 
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	 	(c)	 	Discontinuance of Contributions. The Sponsoring Employer may at any time
completely discontinue contributions to the Plan but continue the Plan in operation in
all other respects, in which event the Trust Fund will continue to be administered
until eventual full distribution of all benefits has been made to the Participants and
other payees in accordance with Article 5 after their death, retirement, Disability or
Termination of Employment. Any such discontinuance of contributions without an
additional notice of termination from the Sponsor to the Administrator and Trustee will
not constitute a termination of the Plan.

	10.3	 	Termination of Participation by Adopting Employer. Any Adopting Employer may by written
resolution
terminate its participation in the Plan at any time by notification to the Sponsor, the
Administrator, and the
Trustee. Such Adopting Employer may thereupon request a transfer of Trust Fund assets
attributable to its
Employees from this Plan to any successor qualified retirement plan maintained by the
Adopting Employer or
its successor. The Administrator may, however, refuse to make such transfer if in its
considered opinion such
transfer would operate to the detriment of any Participant, jeopardize the continued
qualification of the Plan, or
if such transfer does not comply with any requirements of the Internal Revenue Service. If no
such transfer is
made, the provisions in the definition of Adopting Employer in Article 1 will apply with
respect to the payment
of benefits for Employees of such Adopting Employer.
	 
	10.4	 	Merger or Consolidation. This Plan and Trust may not be merged or consolidated with, nor may
any of its assets
or liabilities be transferred to, any other plan, unless the benefits payable to each
Participant if the Plan was
terminated immediately after such action would be equal to or greater than the benefits to
which such Participant
would have been entitled if this Plan had been terminated immediately before such action. If
the Employer
acquires another company in a “Section 410(b)(6)(C) transaction,” employees of the acquired
company may be
excluded from this Plan regardless of the provisions of Section 2.1 of the Plan and the
Adoption Agreement
during the period beginning on the date of the transaction and ending on the last day of the
Plan Year beginning
after the date of the Transaction. A Section 410(b)(6)(C) transaction is an asset or stock
acquisition, merger, or
similar transaction involving a change in the employer of the employees of a business.

					
	 	 	 	 	 
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Article 11

Miscellaneous Provisions

	11.1	 	No Contract of Employment. Except as otherwise provided by law, neither the establishment of
this Plan, any
modification hereto, the creation of any fund or account, nor the payment of any benefits, will be construed as
giving any Participant or other person any legal or equitable rights against the Employer, any officer or Employee
thereof, or the Trustee, except as herein provided. Further, under no circumstances will the terms of employment
of any Participant be modified or otherwise affected by this Plan.
	 
	11.2	 	Title to Assets. No Participant or Beneficiary will have any right to, or any interest in, any assets of the Trust
upon separation from service with the Employer, Affiliated Employer, or Adopting Employer,
except as otherwise
provided by the terms of the Plan.
	 
	11.3	 	Qualified Military Service. Notwithstanding any provision of this Plan to the contrary,
contributions, benefits and
service credit with respect to qualified military service will be provided in accordance with Code §414(u).
	 
	11.4	 	Fiduciaries and Bonding. Plan Fiduciaries will have only those powers and duties specifically given to them
under the terms of this Plan. In addition, every Fiduciary other than a bank, an insurance company, or a Fiduciary
of an Employer which has no common-law employees, will be bonded in an amount not less than 10% of the
amount of funds under such Fiduciary’s supervision, but such bond will not be less than $1,000 or more than
$500,000 or such other amount that may be required by law. The bond will provide protection to the Plan against
any loss for acts of fraud or dishonesty by a Fiduciary acting alone or in concert with others. The cost of such
bond will be an expense of either the Employer or the Trust, at the election of the Sponsoring Employer.
	 
	11.5	 	Severability of Provisions. If any Plan provision is held invalid or unenforceable, such invalidity or
unenforceability will not affect any other provision of this Plan, and this Plan will be construed and enforced as
if such provision had not been included.
	 
	11.6	 	Gender and Number. Words used in the masculine gender will be construed as though they were also used in
the feminine or neuter gender where applicable, and words used in the singular form will be construed as though
they were also used in the plural form where applicable.
	 
	11.7	 	Headings and Subheadings. Headings and subheadings are inserted for convenience of reference. They
constitute no part of this Plan and are not to be considered in its construction.
	 
	11.8	 	Legal Action. In any claim, suit or proceeding concerning the Plan and/or Trust which is brought against the
Trustee or Administrator, this Plan and Trust will be construed and enforced according to the laws of the state
in which the Sponsoring Employer maintains its principal place of business, to the extent that is not preempted
by the provisions of ERISA. Furthermore, unless otherwise prohibited by law, either the Sponsoring Employer
or the Trust, in the sole discretion of the Sponsoring Employer, will reimburse the Trustee and/or the
Administrator for all costs, attorneys fees and other expenses associated with any such claim, suit or proceeding.
	 
	11.9	 	Qualified Plan Status. This Plan and the related Trust Agreement and the related Adoption Agreement are
intended to be a qualified retirement plan under the provisions of Code §401(a) and §501(a).
	 
	11.10	 	Mailing of Notices to Administrator, Employer or Trustee. Notices, documents or forms required to be given
to or filed with the Administrator, the Employer or the Committee will be either hand delivered or mailed by first
class mail, postage prepaid, to the Committee or the Employer, at the Employer’s principal place of business. Any
notices, documents or forms required to be given to or filed with the Trustee will be either be hand delivered or
mailed by first class mail, postage prepaid, to the Trustee at its principal place of business.
	 
	11.11	 	Participant Notices and Waivers of Notices. Whenever written notice is required to be given under the terms
of this Plan, such notice will be deemed to be given on the date that such written notice is either hand delivered
to the recipient or deposited at a United States Postal Service Station, first class mail, postage paid. Notice may
be waived by any party entitled to receive written notice concerning any matter under the terms of this Plan.

	 
	11.12	 	No Duplication of Benefits. There will be no duplication of benefits under the Plan because of employment by
more than one participating Employer.

					
	 	 	 	 	 
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	11.13	 	Evidence Furnished Conclusive. Anyone required to give evidence under the terms of
the Plan may do so by
certificate, affidavit, document or other information that the person to act in reliance may consider pertinent,
reliable and genuine, and to have been signed, made or presented by
the proper party or parties. The Plan
Fiduciaries will be fully protected in acting and relying upon any evidence described under this Section.
	 
	11.14	 	Release of Claims. Any payment to a Participant or Beneficiary, his or her legal representative, or to a guardian
or committee appointed for such Participant or Beneficiary, will, to the extent thereof, be in full satisfaction of
all claims hereunder against the Administrator and the Trustee, either of whom may require such Participant,
legal representative, Beneficiary, guardian or committee, as a condition precedent to such payment, to execute
a receipt and release thereof in such form as determined by the
Administrator or the Trustee.
	 
	11.15	 	Multiple Copies of Plan And/or Trust And/or Adoption Agreement. This Plan, the related Trust Agreement
and the related Adoption Agreement may be executed in any number of counterparts, each of which will be
deemed an original, but all of which will constitute one and the same Agreement or Trust Agreement, as the case
may be, and will be binding on the respective successors and assigns of the Employer and all other parties.
	 
	11.16	 	Loss of Prototype Status. If the Prototype Sponsor
terminates the services of the Mass Submitter, this Plan will
no longer qualify as a Prototype Plan and will be considered an individually-designed plan.
	 
	11.17	 	Limitation of Liability and Indemnification. In addition to and in furtherance of any other limitations provided
in the Plan, and to the extent permitted by applicable law, the Employer will indemnify and
hold harmless its
board of directors (collectively and individually), if any, the Administrative/Advisory
Committee (collectively
and individually), if any, and its officers, Employees, and agents against and with respect
to any and all expenses,
losses, liabilities, costs, and claims, including legal fees to defend against such
liabilities and claims, arising out
of their good-faith discharge of responsibilities under or incident to the Plan, excepting only expenses and
liabilities resulting from willful misconduct. This indemnity will not preclude such further indemnities as may
be available under insurance purchased by the Employer or as may be provided by the Employer under any by-law, agreement, vote of shareholders or disinterested directors, or otherwise, as such indemnities are permitted
under state law. Payments with respect to any indemnity and payment of expenses or fees under this Section will
be made only from assets of the Employer, and will not be made directly or indirectly from assets of the Trust.
	 
	11.18	 	Written Elections and Forms. Whenever the word “written” or the words “in writing” are used, such words will
include any method of communication permitted by the DOL with respect to such documentation. In a similar
manner, the word “form” will include any other method of election permitted under current law. Such alternative
methods will include, but not be limited to, electronic modes to the extent permitted by law.
	 
	11.19	 	Assignment and Alienation of Benefits. Except as may otherwise be permitted under Code §401(a)(13)(C), or
as may otherwise be permitted under a Qualified Domestic Relations Order as provided in Section 8.10, or as may
otherwise be permitted under Section 7.1 relating to loans to Participants, no right or claim to, or interest in, any
part of the Trust Fund, or any payment therefrom, will be assignable, transferable, or subject to sale, mortgage,
pledge, hypothecation, commutation, anticipation, garnishment, attachment, execution, or levy of any kind, and
the Trustees will not recognize any attempt to assign, transfer, sell, mortgage, pledge, hypothecate, commute, or
anticipate the same, except to the extent required by law.
	 
	11.20	 	Exclusive Benefit Rule. All contributions made by the Employer or an Affiliated Employer to the Trust Fund
will be used for the exclusive benefit of the Participants who are Employees of the Employer or Affiliated
Employer and for their Beneficiaries and will not be used for nor diverted to any other purpose except the
payment of the costs of maintaining the Plan. All contributions made by an Adopting Employer who is not an
Affiliated Employer will be used for the exclusive benefit of the Participants who are Employees of the Adopting
Employer and for their Beneficiaries and will not be used for nor diverted to any other purpose except the
payment of the Adopting Employers’ proportionate costs of maintaining the Plan.
	 
	11.21	 	Dual and Multiple Trusts. Plan assets may be held in two or more separate trusts, or in trust and by an insurance
company or by a trust and under a custodial agreement. Plan assets may also be held in a
common trust.

					
	 	 	 	 	 
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AccuDraft, Inc.

401 (k) Non-Standardized Prototype Adoption Agreement #002

For Use With Basic Plan #01

	 	 	 	 	 	 	 

	Section 1.

	 	General Plan Information
	 	 	2	 
	Section 2.

	 	Service Definitions for Eligibility, Vesting and Allocations
	 	 	3	 
	Section 3.

	 	Eligibility Requirements
	 	 	5	 
	Section 4.

	 	Elective Deferrals
	 	 	12	 
	Section 5.

	 	Safe Harbor Contributions
	 	 	13	 
	Section 6.

	 	Non-Safe Harbor Matching Contributions
	 	 	14	 
	Section 7.

	 	Non-Safe Harbor Non-Elective Contributions
	 	 	16	 
	Section 8.

	 	Rollovers and Employee Contributions
	 	 	17	 
	Section 9.

	 	Prevailing Wage Contributions
	 	 	19	 
	Section 10.

	 	Vesting Requirements
	 	 	19	 
	Section 11.

	 	Compensation Definitions
	 	 	21	 
	Section 12.

	 	Allocation of Forfeitures
	 	 	26	 
	Section 13.

	 	Allocation of Earnings and Losses
	 	 	29	 
	Section 14.

	 	Normal and Early Retirement Age
	 	 	29	 
	Section 15.

	 	Distribution Provisions
	 	 	30	 
	Section 16.

	 	Loans, Insurance and Directed Investments
	 	 	34	 
	Section 17.

	 	Top Heavy Allocations
	 	 	34	 
	Section 18.

	 	Testing Elections
	 	 	34	 
	Section 19.

	 	401 (k) SIMPLE Provisions
	 	 	35	 
	Section 20.

	 	Miscellaneous Provisions
	 	 	35	 
	Section 21.

	 	Signature Provisions
	 	 	36	 

					
	 	 	 	 	 
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Section 1. General Plan Information

	1.1	 	Plan Name Forest City 401(k) Employee Savings Plan & Trust

	 	 	 	Plan # 001

	1.2	 	Sponsoring Employer Forest City Enterprises, Inc.
	 
	 	 	Address 50 Public Square - 1300 Terminal Tower
	 
	 	 	City Cleveland       State OH       ZIP Code 44113-2203
	 
	 	 	Telephone # (216) 416-3968       Tax ID # 34-0863886       Trust ID # 52-1481931
	 
	1.3	 	Fiscal Year. þ A 12-consecutive month period beginning Feb 1 and ending Jan 31

	 	 	 	o Except for a short Fiscal Year beginning                     

	 	 	 	o A 52-53 week year o beginning o ending                     

	1.4	 	Type of Business Entity. (check one) þ C-Corporation

	 	o	 	S-Corporation
	 
	 	o	 	Partnership
	 
	 	o	 	Sole Proprietorship
	 
	 	o	 	Tax Exempt Organization
	 
	 	o	 	Limited Liability Company (LLC)
	 
	 	o	 	Limited Liability Partnership (LLP)
	 
	 	o	 	Other (must be a legal entity recognized under Federal income tax laws)
	 
	 	 	 	 

	1.5	 	Adopting Employers. Check here o if there are additional adopting employers and complete the “Adopting Employer Addendum.”
	 
	1.6	 	Plan Administrator Forest City Enterprises, Inc.
	 
	 	 	Address 50 Public Square - 1300 Terminal Tower
	 
	 	 	City Cleveland       State OH       ZIP Code 44113-2203
	 
	 	 	Telephone # (216) 416-3968       Fax #                     
	 
	1.7	 	Trustees. The Trustees of the Plan are as selected below. (The use of a trust agreement
other than one which has been approved by the Internal Revenue Service for use with this
Plan will remove the Plan from M&P status and render it individually designed.)

	 	o	 	Individual Trustees                                                               
	 
	 	 	 	Address                     
	 
	 	 	 	City                            State                            ZIP Code                     
	 
	 	þ	 	Corporate Trustee T. Rowe Price Trust Company
	 
	 	 	 	Address 100 East Pratt Street
	 
	 	 	 	City Baltimore       State MD       ZIP Code 21202

					
	 	 	 	 	 
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	 	o	 	Discretionary Trustee. The corporate Trustee has full discretion in investing the
assets of the Plan except as otherwise instructed by the Administrator, by the
Employer, by an Investment Manager, by another Named Fiduciary < o or by a
Participant in accordance with Section 16.3 of the Adoption Agreement with regard to
Participant directed investments >.
	 
	 	þ	 	Directed Trustee. The corporate Trustee is only permitted to invest the
assets of the Plan as directed by the Administrator, by the Employer, by an
Investment Manager, by another Named Fiduciary < þ or by a
Participant in accordance with Section 16.3 of the Adoption Agreement with regard
to Participant directed investments >.

	1.8	 	Effective Dates

	 	o	 	This is a new plan effective                     .
	 
	 	þ	 	This is an amended plan effective Jan 1, 2009 with an original effective date of May 1, 1992.
	 
	 	o	 	This is a frozen plan which was frozen                     . The Plan remains frozen and is being amended and restated
effective                     . The original effective date of the Plan is                     .

	1.9	 	Plan Year. A 12-consecutive month period beginning Jan 1 and ending Dec 31.

	 	o	 	Except for a short Plan Year beginning                     .

	1.10	 	Anniversary Date. The Anniversary Date of the Plan is Dec 31.
	 
	1.11	 	Permitted Contributions. The contributions checked below are currently permitted under the terms of the Plan, (check all that apply)

	 	þ	 	Pre-Tax Elective Deferrals (see Section 4 of the Adoption Agreement on page 12)
	 
	 	o	 	Roth Elective Deferrals (see Section 4 of the Adoption Agreement on page 12)
	 
	 	o	 	ADP Safe Harbor Contributions (see Section 5 of the Adoption Agreement on page 13)
	 
	 	o	 	ACP Safe Harbor Contributions (see Section 5 of the Adoption Agreement on page 13)
	 
	 	þ	 	Non-Safe Harbor Matching Contributions (see Section 6 of the Adoption Agreement on page 14)
	 
	 	þ	 	Non-Safe Harbor Non-Elective Contributions (see Section 7 of the Adoption Agreement on page 16)
	 
	 	þ	 	Qualified Matching Contributions (see Sections 3.7 of the Basic Plan)
	 
	 	þ	 	Qualified Non-Elective Contributions (see Sections 3.8 of the Basic Plan)
	 
	 	þ	 	Rollover Contributions (see Section 8 of the Adoption Agreement on page 17)
	 
	 	o	 	Voluntary Employee Contributions (see Section 8 of the Adoption Agreement on page 18)
	 
	 	o	 	Deemed IRA Contributions (see Section 8 of the Adoption Agreement on page 18)
	 
	 	o	 	Prevailing Wage Contributions (see Section 9 of the Adoption Agreement on page 18)

Section 2. Service Definitions for Eligibility, Vesting and Allocations

	2.1	 	Method of Determining Service. An Employee’s Years of Service/Periods of Service (“Service”) is determined as follows:

	 	(a)     o	 	Counting of Hours Method Only. A Participant’s Service for all purposes is determined by the Counting of Hours
Method, and a Year of Service for eligibility and Vesting is
determined as selected in (1) and (2) below.

	 	(1)	 	Eligibility to Participate. A Year of Service for eligibility purposes is                      (max. 1,000) Hours of Service and
a Break in Service for eligibility purposes is                      (max. 500) Hours of Service.
	 
	 	(2)	 	Vesting. A Year of Service for Vesting purposes is                      (max. 1,000) Hours of Service and a Break in Service
for Vesting purposes is                      (max. 500) Hours of Service.

	 	(b)     o	 	Elapsed Time Method Only. A Participant’s Service for all purposes is determined by the Elapsed Time Method.
	 
	 	(c)     þ	 	A Mixture of Methods. A Participant’s Service for each purpose is determined by the method selected below.

	 	(1)	 	For Eligibility Purposes: (check one)

	 	þ	 	Elapsed Time Method
	 
	 	o	 	Counting of Hours Method. A Year of Service for eligibility purposes is                      (max. 1,000) Hours of
Service and a Break in Service for eligibility purposes is                      (max. 500) Hours of Service.

					
	 	 	 	 	 
	Prototype 401(k) Non-Std.
	 	Page 3 of 36
	 	IRS Serial No: M390508a

 

 

	 	(2)	 	For Vesting Purposes: (check one)

	 	þ	 	Elapsed Time Method
	 
	 	o	 	Counting of Hours Method. A Year of Service for Vesting purposes is                      (max. 1,000) Hours of
Service and a Break in Service for Vesting purposes is                      (max. 500) Hours of Service.

	 	(3)	 	For benefit accrual and allocation purposes: (check one)

	 	o	 	Elapsed Time Method
	 
	 	þ	 	Counting of Hours Method

	2.2	 	Predecessor Service. þ Service with the following entity or entities will be credited as selected
in (a), (b), (c), (d) and (e) below: (this section need only be completed if the Employer does not maintain
the plan of the predecessor employer) at the discretion of the Employer, employees hired by the Employer
who formerly worked at facilities acquired by or for which the Employer provides management services

	 	(a)     þ	 	Elective Deferrals, QMACs and QNECs. Service with an entity listed above will
be given for eligibility purposes under Section 3.2(a) of the Adoption Agreement.
	 
	 	(b)     o	 	ADP Safe Harbor Contributions. Service with an entity listed above will
be given for eligibility purposes under Section 3.2(b) of the Adoption Agreement.
	 
	 	(c)     o	 	ACP Safe Harbor Matching Contributions. Service with an entity listed above will be
credited for: (check all that apply)

	 	o	 	Eligibility purposes under Section 3.2(c) of the Adoption Agreement
	 
	 	o	 	Vesting purposes under Section 10.3 of the Adoption Agreement

	 	(d)     þ	 	Non-Safe Harbor Matching Contributions. Service with an entity listed above will be
credited for: (check all that apply)

	 	þ	 	Eligibility purposes under Section 3.2(d) of the Adoption Agreement
	 
	 	þ	 	Vesting purposes under Section 10.4 of the Adoption Agreement

	 	(e)     þ	 	Non-Safe Harbor Non-Elective Contributions. Service with an entity listed above will
be credited for: (check all that apply)

	 	þ	 	Eligibility purposes under Section 3.2(e) of the Adoption Agreement
	 
	 	þ	 	Vesting purposes under Section 10.5 of the Adoption Agreement

	2.3	 	Re-Hired Employees. The Service of an Eligible Employee who Terminates Employment and is
rehired after incurring a Break in Service will be credited in accordance with the provisions selected below.

	 	(a)     o	 	One Year Holdout Rule. The One Year Holdout Rule will be applied to rehired Eligible Employees.
	 
	 	(b)     þ	 	Rule of Parity. The Rule of Parity will be applied to non-Vested rehired Eligible Employees.

	2.4	 	Computation Periods. If eligibility and/or Vesting are determined by the Counting of Hours Method,
the following will apply:

	 	(a)     o	 	The eligibility computation period will: (check one)

	 	o	 	Be based on an Employee’s 12-month employment year
	 
	 	o	 	Switch to the Plan Year after an Employee’s initial 12-month employment year

	 	(b)     o	 	The Vesting computation period will be: (check one)

	 	o	 	The Plan Year
	 
	 	o	 	Based on an Employee’s 12-month employment year

	 	(c)     o	 	An Employee will be deemed to have been credited with a Year of Service for eligibility purposes: (check one)

	 	o	 	At the end of the eligibility computation period in which he or she is credited with the required Hours of Service
	 
	 	o	 	At the time he or she is actually credited with the required Hours of Service

					
	 	 	 	 	 
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Section 3. Eligibility Requirements

	3.1	 	Eligible Employees. All Employees are Eligible Employees < þ except for the class
or classes of Employees (as defined in Section 2.1 of the Basic Plan) below who are excluded
from participating for the purpose selected >: (check all that apply)

	 	(a)	 	þ Ineligible Classes for Elective Deferrals, QMACs and
QNECs.

	 	o	 	Union Employees
	 
	 	o	 	Non-Resident Alien Employees
	 
	 	o	 	“Merger and Acquisition” Employees (but only during the statutory exclusion period)
	 
	 	o	 	Highly Compensated Employees 1
	 
	 	o	 	Leased Employees (not otherwise excluded by statute) 1
	 
	 	o	 	Employees of an Affiliated Employer that does not adopt this Plan 1
	 
	 	o	 	Key Employees < o but only those who are also Highly Compensated Employees > 1
	 
	 	o	 	Employees who are paid primarily by salary 1
	 
	 	o	 	Employees who are paid primarily by the hour 1
	 
	 	o	 	Employees who are paid primarily by commissions 1
	 
	 	þ	 	Other (cannot be age or service related) 1
contract police or contract security
personnel, and
union employees except for Maintenance Workers for Local 1377 of the
International
Brotherhood of Electrical Workers

 

			
	1	 	Even if checked, these employees are still included in determining if the Plan
satisfies the requirements of Code §410(b).

	 	(b)	 	o Ineligible Classes for ADP Safe Harbor Contributions. Any
ineligible classes checked in (a) above are also ineligible for ADP Safe Harbor
Contributions. In addition, the classes checked below are ineligible for ADP Safe
Harbor Contributions.

	 	o	 	Union Employees (if not already checked in (a) above)
	 
	 	o	 	Key Employees who are also Highly Compensated Employees (if
not already checked in (a) above) 1
	 
	 	o	 	Highly Compensated Employees (if not already checked in (a) above) 1
	 
	 	o	 	Other (cannot be age or service related)1
 

	 
	 	 	 	 

	 
	 	 	 	 

	 
	 	 	 	 

	 
	 	 	 	 

	 
	 	 	 	 

	 
	 	 	 	 

	 
	 	 	 	 

 

			
	1	 	Even if checked, these employees are still included in determining if the Plan
satisfies the requirements of Code §410(b).

	 	(c)	 	o Ineligible Classes for ACP Safe Harbor Contributions. Any ineligible
classes checked in (a) above are also ineligible for ACP Safe Harbor Contributions. In
addition, the classes checked below are ineligible for ACP Safe Harbor Contributions.

	 	o	 	Union Employees (if not already checked in (a) above)
	 
	 	o	 	Key Employees who are also Highly Compensated Employees (if not already checked
in (a) above) 1
	 
	 	o	 	Highly Compensated Employees (if not already checked in (a) above) 1
	 
	 	o	 	Other (cannot be age or service related)1
 

	 
	 	 	 	 

	 
	 	 	 	 

	 
	 	 	 	 

	 
	 	 	 	 

	 
	 	 	 	 

	 
	 	 	 	 

	 
	 	 	 	 

 

			
	1	 	Even if checked, these employees are still included in determining if the Plan
satisfies the requirements of Code §410(b).

					
	 	 	 	 	 
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	 	(d)	 	þ Ineligible Classes for Non-Safe Harbor Matching Contributions.

	 	o	 	Union Employees
	 
	 	o	 	Non-Resident Alien Employee
	 
	 	o	 	“Merger and Acquisition” Employees (but only during the statutory exclusion period)
	 
	 	o	 	Highly Compensated Employees 1
	 
	 	o	 	Leased Employees (not otherwise excluded by statute) 1
	 
	 	o	 	Employees of an Affiliated Employer that does not adopt this Plan 1
	 
	 	o	 	Key Employees <
o but only those who are also Highly Compensated Employees > 1
	 
	 	o	 	Employees who are paid primarily by salary 1
	 
	 	o	 	Employees who are paid primarily by the hour 1
	 
	 	o	 	Employees who are paid primarily by commissions 1
	 
	 	þ	 	Other (cannot be age or service related) 1 contract police or contract security personnel, and
union employees except for Maintenance Workers for Local 1377 of
the International
Brotherhood of Electrical Workers

 

			
	1	 	Even if checked, these employees are still included in determining if the Plan
satisfies the requirements of Code §410(b).

	 	(e)	 	þ ineligible Classes for Non-Safe Harbor Non-Elective Contributions.

	 	o	 	Union Employees
	 
	 	o	 	Non-Resident Alien Employees
	 
	 	o	 	“Merger and Acquisition” Employees (but only during the statutory exclusion period)
	 
	 	o	 	Highly Compensated Employees 1
	 
	 	o	 	Leased Employees (not otherwise excluded by statute) 1
	 
	 	o	 	Employees of an Affiliated Employer that does not adopt this Plan 1
	 
	 	o	 	Key Employees < o but only those who are also Highly Compensated Employees > 1
	 
	 	o	 	Employees who are paid primarily by salary 1
	 
	 	o	 	Employees who are paid primarily by the hour 1
	 
	 	o	 	Employees who are paid primarily by commissions 1
	 
	 	þ	 	Other (cannot be age or service related) 1 contract police or contract security personnel, and
union employees except for Maintenance Workers for Local 1377 of
the International
Brotherhood of Electrical Workers

 

			
	1	 	Even if checked, these employees are still included in determining if the Plan
satisfies the requirements of Code §410(b).

	3.2	 	Minimum Age and Service Requirements. An Eligible
Employee (see Section 3.1 above)
will be eligible to enter the Plan as a Participant for the selected purpose on the
applicable Entry Date upon satisfying the following age and/or service requirements:

	 	(a)	 	þ Requirements for Elective Deferrals, QMACs and QNECs:

	 	(1)	 	Age Requirement 21 (max. 21 — enter zero if none)
	 
	 	(2)	 	Service Requirement (check one)

	 	o	 	A) None
	 
	 	o	 	B) 1-Year Period of
Service
	 
	 	þ	 	C) 6-month
Period of Service (max. 12)
	 
	 	o	 	D)      -week Period of Service
(max. 52)

					
	 	 	 	 	 
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	 	o	 	E)           -day Period of Service (max. 365)
	 
	 	o	 	F) 1 Year of Service
	 
	 	o	 	G) 1 Year of Service, or if earlier,
          
(max. 11) consecutive calendar months of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per month

	 	o	 	H) 1 Year of Service, or if earlier,            (max. 51) consecutive weeks of employment

	 	o	 	in which the Employee is credited with at least
           Hours of Service per week

	 	o	 	I) 1 Year of Service, or if earlier,            (max. 364) consecutive days of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per day

	 	(b)	 	o Requirements for ADP Safe Harbor Contributions:

	 	(1)	 	Age Requirement            (max. 21 — enter zero if none)
	 
	 	(2)	 	Service
Requirement (check one)

	 	o	 	A) None
	 
	 	o	 	B) 1-Year
Period of Service
	 
	 	o	 	C)
          -month Period of Service (max. 12)
	 
	 	o	 	D)
          -week Period of Service (max. 52)
	 
	 	o	 	E)
          -day Period of Service (max. 365)
	 
	 	o	 	F) 1 Year of Service
	 
	 	o	 	G) 1 Year of Service, or if earlier,
          
(max. 11) consecutive calendar months of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per month

	 	o	 	H) 1 Year of Service, or if earlier,            (max. 51) consecutive weeks of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per week

	 	o	 	I) 1 Year of Service, or if earlier,            (max. 364) consecutive days of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per day

	 	(c)	 	o Requirements for ACP Safe Harbor Contributions:

	 	(1)	 	Age Requirement                (max. 21 — enter zero if none)
	 
	 	(2)	 	Service Requirement (check one)

	 	o	 	A) None
	 
	 	o	 	B) 1-Year Period of Service
	 
	 	o	 	C)           -month Period of Service (max. 12)
	 
	 	o	 	D)
          -week Period of Service (max. 52)
	 
	 	o	 	E)
          -day Period of Service (max. 365)
	 
	 	o	 	F) 1 Year of Service
	 
	 	o	 	G) 1 Year of Service, or if earlier, (max. 11) consecutive
calendar months of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per month

	 	o	 	H) 1 Year of Service, or if earlier,            (max. 51) consecutive weeks of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per week

	 	o	 	I) 1 Year of Service, or if earlier,            (max. 364) consecutive days of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per day

	 	(d)	 	þ Requirements for Non-Safe Harbor Matching Contributions:

	 	(1)	 	Age Requirement 21 (max. 21 — enter zero if none)
	 
	 	(2)	 	Service
Requirement (check one)

	 	o	 	A) None
	 
	 	þ	 	B) 1-Year Period of Service (max. 2, but Vesting must be
100% if more than 1 year is used)
	 
	 	o	 	C)
          -month Period of Service (max. 24, but Vesting must be 100% if more than 12
months are used)
	 
	 	o	 	D)
          -week Period of Service (max. 104, but Vesting must be 100% if more than 52
weeks are used)
	 
	 	o	 	E)
          -day Period of Service (max. 730, but Vesting must be 100% if more than 365
days are used)

					
	 	 	 	 	 
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	 	o	 	F)            Year(s) of Service (max. 2, but Vesting must be 100% if more than 1 year is used)
	 
	 	o	 	G) 1 Year of Service, or if earlier,            (max. 11) consecutive calendar months of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per month

	 	o	 	H) 1 Year of Service, or if earlier,            (max. 51) consecutive weeks of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per week

	 	o	 	I) 1 Year of Service, or if earlier,            (max. 364) consecutive days of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per day

	 	(e)	 	þ Requirements for Non-Safe Harbor Non-Elective Contributions:

	 	(1)	 	Age Requirement 21 (max. 21 — enter zero if none)
	 
	 	(2)	 	Service Requirement (check one)

	 	o	 	A) None
	 
	 	o	 	B)
          -Year Period of Service (max. 2, but Vesting must be 100% if more than 1
year is used)
	 
	 	þ	 	C) 6-month Period of Service (max. 24, but Vesting must be
100% if more than 12 months are used)
	 
	 	o	 	D)
          -week Period of Service (max. 104, but Vesting must be 100% if more than 52
weeks are used)
	 
	 	o	 	E)
          -day Period of Service (max. 730, but Vesting must be 100% if more than 365
days are used)
	 
	 	o	 	F)
          -Year(s)
of Service (max. 2, but Vesting must be 100% if more than 1 year is used)
	 
	 	o	 	G) 1 Year of Service, or if earlier,            (max. 11) consecutive calendar months of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per month

	 	o	 	H) 1 Year of Service, or if earlier,            (max. 51) consecutive weeks of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per week

	 	o	 	I) 1 Year of Service, or if earlier,
          
(max. 364) consecutive days of employment

	 	o	 	in which the Employee is credited with at least            Hours of Service per day

	3.3	 	Entry Dates. An Eligible Employee who has satisfied the applicable age and service
requirements selected in Section 3.2 will enter the Plan as a Participant for the applicable
purpose on the Entry Date (as defined in Section 2.2 of the Basic Plan) selected below.

	 	(a)	 	þ Entry
Date for Elective Deferrals, QMACs and QNECs: (check one)

Note: If Section 3.2(a)(2)(G), (H) or (I) is checked, an Eligible Employee who is
entering the Plan as a Participant after satisfying the 1 Year of Service component of
such service requirement will enter the Plan as a Participant on the
earlier of (1)
the first day of the Plan Year that occurs after the date he or she satisfies the 1
Year of Service requirement (and any applicable age requirement) or (2) the date that
occurs six months after the date he or she satisfies the 1 Year of Service requirement
(and any applicable age requirement). The Entry Date or Entry Dates selected below will
only apply to an Eligible Employee who is entering the Plan as a Participant after
satisfying the months, days or weeks component of such service requirement (and any
applicable age requirement).

	 	o	 	The first day of the Plan Year coincident with or following the date the
requirements are satisfied.
1
	 
	 	o	 	The last day of the Plan Year coincident with or following the date the requirements are satisfied. 1
	 
	 	þ	 	The first day of the month coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The first day of the payroll period coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The same day the requirements are satisfied.
	 
	 	o	 	The first day of the 1st or 7th month coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The last day of the 6th or 12th month coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The first day of the 1st, 4th, 7th or 10th month coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The last day of the 3rd, 6th, 9th or 12th month coincident with or following the date the requirements are
satisfied.

 

			
	1	 	This option cannot be checked if the age requirement in 3.2(a)(1) is
21 and/or if one of the following service requirements is checked: 3.2(a)(2)(B); 3.2(a)(2)(C) and the number of months
is more than 6; 3.2(a)(2)(D) and the number of weeks is more than 26; 3.2(a)(2)(E)
and the number of days is more than 182; or 3.2(a)(2)(F).

					
	 	 	 	 	 
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	 	(b)	 	o Entry
Date for ADP Safe Harbor Contributions:
(check one)

Note: If Section 3.2(b)(2)(G), (H) or (I) is checked, an Eligible Employee who is
entering the Plan as a Participant after satisfying the 1 Year of Service component of
such service requirement will enter the Plan as a Participant on the earlier of (1)
the first day of the Plan Year that occurs after the date he or she satisfies the 1
Year of Service requirement (and any applicable age requirement) or (2) the date that
occurs six months after the date he or she satisfies the 1 Year of Service requirement
(and any applicable age requirement). The Entry Date or Entry Dates selected below
will only apply to an Eligible Employee who is entering the Plan as a Participant
after satisfying the months, days or weeks component of such service requirement (and
any applicable age requirement).

	 	o	 	Retroactive to the first day of the Plan Year in which the requirements are
satisfied.
	 
	 	o	 	The first day of the Plan Year coincident with or following the date the
requirements are satisfied.
1
	 
	 	o	 	The first day of the Plan Year nearest the date the requirements are
satisfied.
	 
	 	o	 	The last day of the Plan Year coincident with or following the date the
requirements are satisfied. 1
	 
	 	o	 	The last day of the Plan Year nearest the date the requirements are satisfied.
	 
	 	o	 	The first day of the month coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The first day of the payroll period coincident with or following the date
the requirements are satisfied.
	 
	 	o	 	The same day the requirements are satisfied.
	 
	 	o	 	The first day of the 1st or 7th month coincident with or
following the date the requirements are satisfied.
	 
	 	o	 	The last day of the 6th or 12th month coincident with or
following the date the requirements are satisfied.
	 
	 	o	 	The first day of the 1st, 4th, 7th or
10th month coincident with or following the date the requirements are
satisfied.
	 
	 	o	 	The last day of the 3rd, 6th, 9th or
12th month coincident with or following the date the requirements are
satisfied.

 

			
	1	 	This option cannot be checked if the age requirement in 3.2(b)(1) is
21 and/or if one of the following service requirements is checked: 

3.2(b)(2)(B);
3.2(b)(2)(C) and the number of months is more than 6; 3.2(b)(2)(D) and the number
of weeks is more than 26; 3.2(b)(2)(E) and the number of days is more than 182;
or 3.2(b)(2)(F).

	 	(c)	 	o Entry Date for ACP Safe Harbor Contributions: (check one)

Note: If Section 3.2(c)(2)(G), (H) or (I) is checked, an Eligible Employee who is
entering the Plan as a Participant after satisfying the 1 Year of Service component of
such service requirement will enter the Plan as a Participant on the
earlier of (1)
the first day of the Plan Year that occurs after the date he or she satisfies the 1
Year of Service requirement (and any applicable age requirement) or
(2) the date that
occurs six months after the date he or she satisfies the 1 Year of Service requirement
(and any applicable age requirement). The Entry Date or Entry Dates selected below
will only apply to an Eligible Employee who is entering the Plan as a Participant
after satisfying the months, days or weeks component of such service requirement (and
any applicable age requirement).

	 	o	 	Retroactive to the first day of the Plan Year in which the requirements
are satisfied.
	 
	 	o	 	The first day of the Plan Year coincident with or following the date the
requirements are satisfied. 1
	 
	 	o	 	The first day of the Plan Year nearest the date the requirements are satisfied.
	 
	 	o	 	The last day of the Plan Year coincident with or following the date the requirements are satisfied. 1
	 
	 	o	 	The last day of the Plan Year nearest the date the requirements are satisfied.
	 
	 	o	 	The first day of the month coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The first day of the payroll period coincident with or following the
date the requirements are satisfied.
	 
	 	o	 	The same day the requirements are satisfied.
	 
	 	o	 	The first day of the 1st or 7th month coincident
with or following the date the requirements are satisfied.
	 
	 	o	 	The last day of the 6th or 12th month coincident with
or following the date the requirements are satisfied.
	 
	 	o	 	The first day of the 1st, 4th, 7th or 10th month
coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The last day of the 3rd, 6th, 9th or
12th month coincident with or following the date the requirements are
satisfied.

 

			
	1	 	This option cannot be checked if the age requirement in 3.2(c)(1) is
21 and/or if one of the following service requirements is checked: 

3.2(c)(2)(B);
3.2(a)(2)(C) and the number of months is more than 6; 3.2(c)(2)(D) and the number
of weeks is more than 26; 3.2(c)(2)(E) and the number of days is more than 182;
or 3.2(c)(2)(F).

					
	 	 	 	 	 
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	 	(d)	 	þ Entry Date for Non-Safe Harbor Matching Contributions: (check one)

	 	 	 	Note: If Section 3.2(d)(2)(G), (H) or (I) is checked, an Eligible Employee who is
entering the Plan as a Participant after satisfying the 1 Year of Service component of
such service requirement will enter the Plan as a Participant on the
earlier of (1) the
first day of the Plan Year that occurs after the date he or she satisfies the 1 Year of
Service requirement (and any applicable age requirement) or (2) the date that occurs
six months after the date he or she satisfies the 1 Year of Service requirement (and
any applicable age requirement). The Entry Date or Entry Dates selected below will only
apply to an Eligible Employee who is entering the Plan as a Participant after
satisfying the months, days or weeks component of such service requirement (and any
applicable age requirement).

	 	o	 	Retroactive to the first day of the Plan Year in which the requirements are satisfied.
	 
	 	o	 	The first day of the Plan Year coincident with or following the date the requirements
are satisfied.1
	 
	 	o	 	The first day of the Plan Year nearest the date the requirements are satisfied.
	 
	 	o	 	The last day of the Plan Year coincident with or following the date the requirements
are satisfied.1
	 
	 	o	 	The last day of the Plan Year nearest the date the requirements are satisfied.
	 
	 	þ	 	The first day of the month coincident with or following the date the requirements are
satisfied.
	 
	 	o	 	The first day of the payroll period coincident with or following the date the
requirements are satisfied.
	 
	 	o	 	The same day the requirements are satisfied.
	 
	 	o	 	The first day of the 1st or 7th month coincident with or
following the date the requirements are satisfied.
	 
	 	o	 	The last day of the 6th or 12th month coincident with or
following the date the requirements are satisfied.
	 
	 	o	 	The first day of the
1st,
4th,  7th
or 10th month coincident with or
following the date the requirements are satisfied.
	 
	 	o	 	The last day of the
3rd, 6th, 9th or 12th month coincident with or
following the date the requirements are satisfied.

 

			
	1	 	This option cannot be checked if the age requirement in 3.2(d)(1)
is 21 and/or if one of the following service requirements is checked:
3.2(d)(2)(B); 3.2(a)(2)(C) and the number of months is more than 6; 3.2(d)(2)(D)
and the number of weeks is more than 26; 3.2(d)(2)(E) and the number of days is
more than 182; or 3.2(d)(2)(F).

	 	(e)	 	þ Entry Date for Non-Safe Harbor Non-Elective Contributions: (check one)

	 	 	 	Note: If Section 3.2(e)(2)(G), (H) or (I) is checked, an Eligible Employee who is
entering the Plan as a Participant after satisfying the 1 Year of Service component of
such service requirement will enter the Plan as a Participant on the
earlier of (1)
the first day of the Plan Year that occurs after the date he or she satisfies the 1
Year of Service requirement (and any applicable age requirement) or (2) the date that
occurs six months after the date he or she satisfies the 1 Year of Service requirement
(and any applicable age requirement). The Entry Date or Entry Dates selected below
will only apply to an Eligible Employee who is entering the Plan as a Participant
after satisfying the months, days or weeks component of such service requirement (and
any applicable age requirement).

	 	o	 	Retroactive to the first day of the Plan Year in which the requirements are satisfied.
	 
	 	o	 	The first day of the Plan Year coincident with or following the date the requirements are satisfied.1
	 
	 	o	 	The first day of the Plan Year nearest the date the requirements are satisfied.
	 
	 	o	 	The last day of the Plan Year coincident with or following the date the requirements are satisfied.1
	 
	 	o	 	The last day of the Plan Year nearest the date the requirements are satisfied.
	 
	 	þ	 	The first day of the month coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The first day of the payroll period coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The same day the requirements are satisfied.
	 
	 	o	 	The first day of the 1st or 7th month coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The last day of the
6th or
12th month coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The first day of the
1st, 4th, 7th or 10th month coincident with or following the date the requirements are satisfied.
	 
	 	o	 	The last day of the
3rd,
6th, 9th or 12th month coincident with or following the date the requirements are satisfied.

 

			
	1	 	This option cannot be checked if the age requirement in 3.2(e)(1) is
21 and/or if one of the following service requirements is checked: 3.2(e)(2)(B);
3.2(a)(2)(C) and the number of months is more than 6; 3.2(e)(2)(D) and the number
of weeks is more than 26; 3.2(e)(2)(E) and the number of days is more than 182;
or 3.2(e)(2)(F).

					
	 	 	 	 	 
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	3.4	 	o Waiver of Age and Service Requirements. The eligibility requirements in Section 3.2
are waived as selected below.

	 	(a)	 	o Waiver of Requirements for Elective Deferrals, QMACs and
QNECs:

	 	(1)	 	The date of the waiver is: (check one)

	 	o	 	The date this Adoption Agreement is signed by the Sponsoring Employer
	 
	 	o	 	The following date                     

	 	(2)	 	The eligibility requirements being waived are: (check all that apply)

	 	o	 	The age requirement
	 
	 	o	 	The service requirement

	 	(3)	 	The waiver applies to all Eligible Employees who are employed by the Employer
on the date selected in (1) above < o and who are expected to be credited
with at least                      Hours of Service per month >, and each
affected Eligible Employee will enter the Plan as a Participant for the purpose
of this paragraph as of such date.

	 	(b)	 	o Waiver of Requirements for ADP Safe Harbor Contributions:

	 	(1)	 	The date of the waiver is: (check one)

	 	o	 	The date this Adoption Agreement is signed by the Sponsoring Employer
	 
	 	o	 	The following date                     

	 	(2)	 	The eligibility requirements being waived are: (check all that apply)

	 	o	 	The age requirement
	 
	 	o	 	The service requirement

	 	(3)	 	The waiver applies to all Eligible Employees who are employed by the Employer
on the date selected in (1)
above < o and who are expected to be credited with at least                      Hours of
Service per month >, and each
affected Eligible Employee will enter the Plan as a Participant for the purpose of this paragraph
as of such date.

	 	(c)	 	o Waiver of Requirements for ACP Safe Harbor Contributions:

	 	(1)	 	The date of the waiver is: (check one)

	 	o	 	The date this Adoption Agreement is signed by the Sponsoring Employer
	 
	 	o	 	The following date                     

	 	(2)	 	The eligibility requirements being waived are: (check all that apply)

	 	o	 	The age requirement
	 
	 	o	 	The service requirement

	 	(3)	 	The waiver applies to all Eligible Employees who are employed by the Employer
on the date selected in (1) above < o and who are expected to be credited with at least                      Hours of Service
per month >, and each affected Eligible Employee will enter the Plan as a Participant for the purpose of this paragraph
as of such date.

	 	(d)	 	o Waiver of Requirements for Non-Safe Harbor Matching Contributions:

	 	(1)	 	The date of the waiver is: (check one)

	 	o	 	The date this Adoption Agreement is signed by the Sponsoring Employer
	 
	 	o	 	The following date                     

	 	(2)	 	The eligibility requirements being waived are: (check all that apply)

	 	o	 	The age requirement
	 
	 	o	 	The service requirement

	 	(3)	 	The waiver applies to all Eligible Employees who are employed by the Employer
on the date selected in (1) above < o and who are expected to be credited with at least                      Hours of
Service per month >, and each affected Eligible Employee will enter the Plan as a Participant for the purpose of this paragraph
as of such date.

					
	 	 	 	 	 
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	 	(e)	 	o Waiver of Requirements for Non-Safe Harbor Non-Elective Contributions:

	 	(1)	 	The date of the waiver is: (check one)

	 	o	 	The date this Adoption Agreement is signed by the Sponsoring Employer
	 
	 	o	 	The following date                     

	 	(2)	 	The eligibility requirements being waived are: (check all that apply)

	 	o	 	The age requirement
	 
	 	o	 	The service requirement

	 	(3)	 	The waiver applies to all Eligible Employees who are employed by the Employer
on the date selected in (1) above < o and who are expected to be credited with
at least                      Hours of Service per month >, and each affected Eligible Employee will
enter the Plan as a Participant for the purpose of this paragraph as of such date.

Section 4. Elective Deferrals

	4.1	 	Elective Deferral Percentage. A Participant can make Elective Deferrals < o beginning                      (must be on or
after the date this Adoption Agreement is signed by the Sponsoring Employer) > in
accordance with the provisions selected below.

	 	(a)	 	Minimum and Maximum Percentage. The minimum permitted Elective Deferral
percentage is         0     % (enter zero if there is no minimum %) of Compensation and
the maximum permitted Elective Deferral percentage is
        50     % (max. 100%) of
Compensation. Any other Elective Deferral provisions will be set forth in an
administrative policy regarding Elective Deferrals as promulgated by the Administrator
from time to time. Such administrative policy may include, but is not limited to,
setting the maximum Elective Deferral percentage for Participants who are Highly
Compensated Employees (if such percentage is less than the maximum percentage set
forth above) and describing a program of automatic increases to a Participants’
Elective Deferral percentage as elected by the Administrator and/or the Participant.
	 
	 	(b)	 	Salary Reduction Agreements. A Participant can change his or her
Salary Reduction Agreement: (check one) 

	 	o	 	At any time
	 
	 	o	 	Annually on the date established by the Administrator
	 
	 	o	 	Semi-annually on the date established by the Administrator
	 
	 	o	 	Quarterly on the date established by the Administrator
	 
	 	o	 	Monthly on the day established by the Administrator
	 
	 	þ	 	On the date or dates as established by the Administrator

	 	(c)	 	þ Automatic Enrollment. Automatic enrollment is permitted. The terms of the automatic enrollment, including but not
limited to the percentage, automatic increases to that percentage, the proportion
that is considered a Pre-Tax Elective Deferral and/or a Roth Elective Deferral, and
the Participants to whom it applies, will be set forth in an administrative policy
regarding Elective Deferrals as promulgated from time to time by the Administrator.

	4.2	 	þ Catch-Up Contributions. Catch-Up Contributions are permitted in accordance with Section 3.2(e) of the Basic Plan.
	 
	4.3	 	o Roth Elective Deferrals. A Participant may designate all or a portion or his or her Elective Deferrals as Roth Elective Deferrals
in accordance with Section 3.2(c) of the Basic Plan.

					
	 	 	 	 	 
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Section 5. o Safe Harbor Contributions

	5.1	 	o
“Mandatory” ADP Safe Harbor Non-Elective Contributions. Subject to Section  3.20 of the Basic Plan, the Employer will
make an ADP Safe Harbor Non-Elective Contribution for each Safe Harbor Participant in
an amount equal to 3% (or such higher percentage as may be elected by the Employer by
resolution) of Compensation, except as may be indicated below.

	 	o	 	The ADP Safe Harbor Non-Elective Contribution will be used to offset the
allocation that would otherwise be made to the Participant under Section 7 of the
Adoption Agreement. If Section 7.2(d) of the Adoption Agreement is checked, this
offset applies only to the second step of the Two-Step Formula or the fourth step
of the Four-Step Formula, as applicable.
	 
	 	o	 	This contribution will be made to the following defined contribution plan in lieu of
this Plan:
	 
	 	 	 	 

	 
	 	 	 	 

	5.2	 	o “Contingent” ADP Safe Harbor Non-Elective Contributions. Subject to Section 3.20 of the
Basic Plan, the Employer may make an ADP Safe Harbor Non-Elective Contribution for each Safe Harbor Participant in
an amount equal to 3% (or such higher percentage as may be elected by the Employer by
resolution) of Compensation, except as may be indicated below.

	 	o	 	The ADP Safe Harbor Non-Elective Contribution will be used to
offset the allocation that would otherwise be made to the Participant under
Section 7 of the Adoption Agreement. If Section 7.2(d) of the Adoption Agreement
is checked, this offset applies only to the second step of the Two-Step Formula or
the fourth step of the Four-Step Formula, as applicable.
	 
	 	o	 	This contribution will be made to the following defined contribution plan in lieu of this Plan:
	 
	 	 	 	 

	 
	 	 	 	 

	5.3	 	o ADP Safe Harbor Basic Matching Contributions. The Employer will make a Matching Contribution for each Safe Harbor
Participant equal to the sum of (1) 100% of the Participant’s Elective Deferrals that
do not exceed 3% of Compensation for the Allocation Period, plus (2) 50% of the
Participant’s Elective Deferrals that exceed 3% of Compensation for the Allocation
Period but do not exceed 5% percent of Compensation for the Allocation Period.
	 
	5.4	 	o ADP Safe Harbor Enhanced Matching Contributions. The Employer will make a Matching Contribution for each Safe
Harbor Participant equal to the sum of (1) 100% of the Participant’s Elective Deferrals that do not exceed              % of
Compensation for the Allocation Period, plus (2)              % of the Participant’s Elective Deferrals that exceed              % of
Compensation but do not exceed                     % of Compensation for the Allocation Period. (Note: In the blank in (1) and the second
blank in (2), insert a number that is 3 but not greater than 6. The first and last
blanks in (2) must be completed so that, at any rate of elective deferrals, the
Matching Montribution is at least equal to the Matching Contribution receivable if the
Employer were making ADP Safe Harbor Basic Matching Contributions, but the rate of
match cannot increase as deferrals increase.)
	 
	 	 	     Note: You can only select
Sections 5.5, 5.6 and/or 5.7 below if you also selected
Section 5.1, 5.2, 5.3 or 5.4 above.
	 
	5.5	 	o ACP Safe Harbor Discretionary Non-Tiered Matching Contributions. The Employer’s ACP
Safe Harbor Discretionary Non-Tiered Matching Contribution is totally discretionary, but
when made will be a percentage determined by the Employer of a Safe Harbor Participant’s
Elective Deferrals that do not exceed 4% of his or her Compensation for the Allocation
Period. (Note: Any ACP Safe Harbor Discretionary Non-Tiered Matching Contribution that
exceeds 4% of a Participant’s Compensation is considered a Non-Safe Harbor Matching
Contribution and is subject to the ACP Test.)
	 
	5.6	 	o ACP Safe Harbor Mandatory Non-Tiered Matching Contributions. The Employer must make an ACP Safe Harbor
Mandatory Non-Tiered Matching Contribution equal to              % of a Safe Harbor Participant’s Elective Deferrals which do
not exceed              % (max. 6) of a Safe Harbor Participant’s Compensation for the Allocation Period.
	 
	5.7	 	o ACP Safe Harbor Mandatory Tiered Matching Contributions. The Employer must make an ACP Safe Harbor Mandatory
Tiered Matching Contribution for each Safe Harbor Participant equal to the amount
determined below, provided the ratio of Matching Contributions for a Safe Harbor
Participant to his or her Elective Deferrals and Employee Contributions does not
increase as the amount of his or her Elective Deferrals and Employee Contributions
increases. In no event can Elective Deferrals that exceed 6% of Compensation for the
Allocation Period be matched. (Note: The blanks must be completed so that, at any rate
of Elective Deferrals, the rate of Matching Contributions cannot increase as Elective
Deferrals increase.)

	 	o	 	1st tier                     % of Elective Deferrals that do not exceed                     % of Compensation
	 
	 	o	 	2nd tier                     % of Elective Deferrals that exceed                     % but not                 
    % of Compensation
	 
	 	o	 	3rd tier                     % of Elective Deferrals that exceed                     % but not                 
    % of Compensation
	 
	 	o	 	4th tier                     % of Elective Deferrals that exceed                     % but not                 
    % of Compensation

					
	 	 	 	 	 
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Section 6. þ Non-Safe Harbor Matching Contributions

	6.1	 	Determination of Amount. Non-Safe Harbor Matching Contributions are permitted < o beginning                      (must
be after the later of the Plan’s original effective date or the restatement date) >, subject to the provisions selected below.

	 	(a)	 	þ Totally Discretionary Formula (Non-Tiered). Subject to the requirements set forth in Section 3.4(f) of the Basic Plan, the
Employer’s Non-Safe Harbor Matching Contribution for any Allocation Period is totally
discretionary.
	 
	 	(b)	 	o Discretionary Formula (Tiered or Non-Tiered) With Fixed Maximum. Subject to the
requirements set forth in Section
3.4(f) of the Basic Plan, the Employer may make a Non-Safe Harbor Matching
Contribution for any Allocation Period equal to a discretionary percentage of each
Benefiting Participant’s Elective Deferrals, not to exceed the following amount for
any Allocation Period on behalf of any Benefiting Participant:

	 	o	 	                    % (max. 100%) of a Benefiting Participant’s Elective Deferrals
	 
	 	o	 	                    % of a Benefiting Participant’s Compensation (this % cannot exceed the minimum deferral % in 4.4(a))
	 
	 	o	 	$                      for a Benefiting Participant
	 
	 	o	 	The lesser of                     % of a Benefiting Participant’s Compensation or $                     
	 
	 	o	 	                    % (max. 100%) of a Participant Elective Deferrals that do not exceed                     % of his or her Compensation

	 	(c)	 	o Mandatory Non-Tiered Formula. The Employer must make a Non-Safe Harbor Matching Contribution equal to                     %
(max. 100%) of each Benefiting Participant’s Elective Deferrals o not to exceed the following for an Allocation Period:

	 	o	 	Elective Deferrals in excess of                     % of each Benefiting Participant’s Compensation
	 
	 	o	 	$                      for each Benefiting Participant
	 
	 	o	 	The lesser of Elective Deferrals in excess of                     % of each Benefiting Participant’s Compensation or $                    

	 	(d)	 	o
Mandatory Tiered Formula. The Employer must make a Non-Safe Harbor Matching
Contribution for each Benefiting
Participant equal to the amount determined by the tiered formula
below. (check each
tier that applies, but note that the rate of Non-Safe Harbor Matching Contributions
cannot increase as Elective Deferrals increase)

	 	o	 	1st tier                     % of Elective Deferrals that do not exceed                     % of Compensation
	 
	 	o	 	2nd tier                     % of Elective Deferrals that exceed                     % but not               
      % of Compensation
	 
	 	o	 	3rd tier                     % of Elective Deferrals that exceed                     % but not              
       % of Compensation
	 
	 	o	 	4th tier                     % of Elective Deferrals that exceed                     % but not               
      % of Compensation
	 
	 	o	 	5th tier                     % of Elective Deferrals that exceed                     % but not                
     % of Compensation
	 
	 	o	 	6th tier                     % of Elective Deferrals that exceed                     % but not                
     % of Compensation
	 
	 	o	 	7th tier                     % of Elective Deferrals that exceed                     % but not              
       % of Compensation
	 
	 	o	 	8th tier                     % of Elective Deferrals that exceed                     % but not                
     % of Compensation
	 
	 	o	 	9th tier                     % of Elective Deferrals that exceed                     % but not                
     % of Compensation
	 
	 	o	 	10th tier                     % of Elective Deferrals that exceed                     % but not                
     % of Compensation

	 	(e)	 	o Mandatory Years/Periods of Service Formula. The-Employer must make a Non-Safe Harbor Matching Contribution for
each Benefiting Participant equal to the Matching percentage indicated below of each Benefiting Participant’s Elective
Deferrals based on the Benefiting Participant’s < o 1-Year Periods of Service > < o Years of Service, and a Year of
Service for purposes of this Section is a Plan Year in which a Participant is credited with                     (max. 1,000) Hours of
Service >, subject to any limitations indicated below. (check each tier that applies)

	 	 	 	 	 	 	 
	 	 	Years/Periods of Service	 	Matching %	 	 
	 

	 	                    to                    
	 	                    %
	 	< o up to $                       > < o up to                     % of Compensation
 >
	 

	 	                    to                    
	 	                    %
	 	< o up to $                       > < o up to                     % of Compensation
 >

	 

	 	                    to                    
	 	                    %
	 	< o up to $                       > < o up to                     % of Compensation
 >
	 

	 	                    to                    
	 	                    %
	 	< o up to $                       > < o up to                     % of Compensation
 >
	 

	 	                    to                    
	 	                    %
	 	< o up to $                       > < o up to                     % of Compensation
 >

					
	 	 	 	 	 
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	6.2	 	Benefiting Participants. Any Employee who has entered the Plan as a Participant for
Non-Safe Harbor Matching Contribution purposes and makes an Elective Deferral in an
Allocation Period < o and who is an NHCE for that Allocation Period > will be a
Benefiting Participant under this Section for an Allocation Period based on the conditions
below < o provided the Participant is still an Eligible Employee under Section 3.1(d) on
the last day of the Allocation Period (or earlier Termination of Employment) >.

	 	(a)	 	Participants who are still Employees on the last day of
the Allocation Period (check one)

	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	þ	 	Must be credited with 1,000 (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(b)	 	Participants who  Terminate Employment  before the last day of the Allocation Period
 because of retirement  on or after Normal Retirement Age < o or Early Retirement Age > (check one)

	 	þ	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(c)	 	Participants who Terminate Employment before the last day of the Allocation Period because of their Disability (check one)

	 	þ	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(d)	 	Participants who Terminate Employment before the last day of the Allocation Period because of their death (check one)

	 	þ	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(e)	 	Participants who Terminate Employment before the last day of the Allocation Period for any other reason (check one)

	 	þ	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	6.3     o 	 	Catch-Up Contributions. Catch-Up Contributions will be matched under the formula selected in Section 6.1
< o but any limitations selected in such formula will be ignored >.
	 
	6.4     o	 	 Voluntary Employee Contributions. Voluntary Employee Contributions will be matched
under the formula selected in Section 6.1 < o but any limitations selected in such formula
will be ignored >.
	 
	6.5     o	 	 Additional Non-Safe Harbor Matching Contributions. An Employer may make additional
Non-Safe Harbor Matching Contributions as selected in the “Additional Non-Safe Harbor Matching
Contribution Addendum” attached hereto.

							
	 	 	 	 	 	 	 
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Section 7. þ Non-Safe Harbor Non-Elective Contributions

	7.1	 	Determination of Amount. Non-Safe Harbor Non-Elective Contributions are permitted < o beginning                     
(must be after the later of the Plan’s original effective date or the restatement date) >,
and the amount made by the Employer for any Allocation Period will be determined by the
formula below. (check one)

	 	þ	 	Totally discretionary on the part of the Employer
	 
	 	o	 	Equal to at least                     % of the Compensation of all Benefiting Participants
	 
	 	o	 	Equal to at least $                    
	 
	 	o	 	As required by the following collective bargaining agreement                     
	 
	 	o	 	Other (describe how the amount is determined)                     

	7.2	 	Allocation Method. Non-Safe Harbor Non-Elective Contributions made to the Plan will be allocated in the manner selected below.

	 	(a)     þ	 	Pro-rata based on the Compensation for the Allocation Period of all Benefiting Participants.
	 
	 	(b)     o	 	Per capita (same dollar amount) for the Allocation Period to all Benefiting Participants.
	 
	 	(c)     o	 	Pro-rata based on the allocation points of all Benefiting Participants. Each Participant’s
allocation points for each Allocation Period will be the sum of the
points selected below. (check all that apply, but 1) or 2) must be checked)

	 	o	 	1)                     points for each year of a Participant’s age
	 
	 	o	 	2)                    
points for each of a Participant’s credited Years/Periods of
Service < o to a maximum of          years >
	 
	 	o	 	3)                     points per each $                     (max. $200) of a Participant’s Compensation paid in the Allocation Period

	 	(d)     o	 	Using permitted disparity in < o a 2-step allocation only > < o a 4-step allocation
only > < o a 2-step allocation in non-Top Heavy Plan Years and a 4-step allocation in Top Heavy Plan Years >, in
accordance with Section 3.5(a)(4) of the Basic Plan, based on the integration
percentage and the integration level selected below.

	 	 	 	 	 

	 

	 	Integration %
	 	Integration Level
	 
	 	 	 	 
	 

	 	o 5.7%
	 	o The Taxable Wage Base
	 

	 	 	 	o                     % of the Taxable Wage Base (must be 20% or less of the Taxable Wage Base)
	 

	 	 	 	o $                     (amount must be 20% or less of the Taxable Wage Base)
	 
	 	 	 	 
	 

	 	o 5.4%
	 	o 80% of the Taxable Wage Base rounded up < o $1 > < o $100 > < o $1,000 >
	 

	 	 	 	o                     % of the Taxable Wage Base (must be more than 80% but less than 100%)
	 

	 	 	 	o $                     (amount must be more than 80% but less than 100% of the Taxable Wage Base)
	 
	 	 	 	 
	 

	 	o 4.3%
	 	o 20% of the Taxable Wage Base rounded up < o $1 > < o $100 > < o $1,000 >
	 

	 	 	 	o                     % of the Taxable Wage Base (must be more than 20% but not more than 80%)
	 

	 	 	 	o $                     (amount must be more than 20% but not more than 80% of the Taxable Wage Base)

	 	(e)     o	 	Using the Participant Group Allocation method as set forth in the “Allocation Group Addendum” attached hereto.
	 
	 	(f)     o	 	Using the Age-Weighted Allocation method determined with the assumptions indicated below.
	 
	 	 	 	Pre-Retirement Interest:                     %       Pre-Retirement Mortality:                     
	 
	 	 	 	Post-Retirement Interest:                     %       Post-Retirement Mortality:                     

	7.3	 	Benefiting Participants. An Employee who is a Participant for Non-Safe Harbor Non-Elective
Contribution purposes will be a Benefiting Participant under this Section for an Allocation Period based
on the conditions below < o provided the Participant is still an Eligible Employee under Section 3.1(e)
on the last day of the Allocation Period (or earlier Termination of Employment) >.

	 	(a)	 	Participants who are still Employees on the last day of the Allocation Period (check one)

	 	þ	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

							
	 	 	 	 	 	 	 
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	 	(b)	 	Participants who Terminate Employment before the last day of the Allocation Period because
of retirement on or after Normal Retirement Age < o or Early Retirement Age > (check one)

	 	þ	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(c)	 	Participants who Terminate Employment
before the last day of the Allocation Period because of
their Disability (check one)

	 	þ	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(d)	 	Participants who Terminate Employment before the last day of the Allocation Period because of
their death (check one)

	 	þ	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with
                     (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(e)	 	Participants who Terminate Employment before the last day of the Allocation Period for any
other reason (check one)

	 	þ	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	7.4     o	 	 Additional Non-Safe Harbor Non-Elective Contributions. An Employer may make additional
Non-Safe Harbor Non-Elective Contributions as selected in the “Additional Non-Safe Harbor
Non-Elective Contribution Addendum” attached hereto.

Section 8. þ Rollovers and Employee Contributions

	8.1     þ 	 	Rollover Contributions. Rollover Contributions are permitted < o beginning                     
(must be after the later of the Plan’s original effective date or the restatement date) >, subject to
the provisions selected below.

	 	(a)	 	Rollover Contributions can be made to the Plan by: (check one)

	 	o	 	Any Employee (including those who are not Eligible Employees)
	 
	 	þ	 	Any Eligible Employee (whether a Participant or not)
	 
	 	o	 	Any Eligible Employee who has become a Participant for Elective Deferral purposes
	 
	 	o	 	Any Eligible Employee who has become a Participant for Non-Safe Harbor Matching Contribution purposes
	 
	 	o	 	Any Eligible Employee who has become a Participant for Non-Safe Harbor Non-Elective Contribution purposes

	 	(b)	 	Rollover Contributions will be accepted from the following types of plans: (check any that apply)

	 	þ	 	Code §401(a) plans (qualified retirement plans)
	 
	 	þ	 	Code §403(a) plans (qualified annuity plans)
	 
	 	þ	 	Code §403(b) plans (annuities purchased by a Code §501(c)(3) organization and certain educational institutions)
	 
	 	þ	 	Code §408(a) plans (individual retirement accounts)
	 
	 	þ	 	Code §408(b) plans (individual retirement annuities)
	 
	 	þ	 	Code §457(b) plans (governmental only)

							
	 	 	 	 	 	 	 
	Prototype 401(k) Non-Std.
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	 	(c)	 	Rollover Contributions can also include the following: (check all that apply)

	 	o	 	Roth Elective Deferrals (Note: Can be checked only if this Plan also permits Roth Elective Deferrals)
	 
	 	o	 	Voluntary Employee Contributions
	 
	 	o	 	Mandatory Employee Contributions
	 
	 	o	 	Participant loans
	 
	 	o	 	In kind distributions (other than Participant loans)

	 	(d)	 	Rollover Contributions can be withdrawn from the Plan: (check one)

	 	þ	 	At any time
	 
	 	o	 	Annually on a date set by the Administrator
	 
	 	o	 	Semi-annually on dates set by the Administrator
	 
	 	o	 	Quarterly on dates set by the Administrator
	 
	 	o	 	Monthly on dates set by the Administrator
	 
	 	o	 	Only upon Termination of Employment and only at the time selected in Section 15.5(f) of the Adoption Agreement

	 	(e)	 	Rollover Contributions which are withdrawn from the Plan < o can > < þ cannot > be redeposited in the Plan.

	8.2     o	 	 Voluntary Employee Contributions. Voluntary Employee
Contributions are permitted <
o beginning             (must be after the later of the Plan’s original effective date or the restatement date)
>, subject to the provisions selected below.

	 	(a)	 	Voluntary Employee Contributions can be made to the Plan by: (check one)

	 	o	 	Any Eligible Employee who has become a Participant for Elective Deferral purposes
	 
	 	o	 	Any Eligible Employee who has become a Participant for Non-Safe Harbor Matching Contribution purposes
	 
	 	o	 	Any Eligible Employee who has become a Participant for Non-Safe Harbor Non-Elective Contribution purposes

	 	(b)	 	Minimum and Maximum Contribution. The minimum permitted Voluntary Employee Contribution is                     % (enter
zero if no minimum) of Compensation and the maximum permitted
contribution is                     %
(max. 100) of Compensation.
Voluntary Employee Contributions can be made < o annually > < o monthly > < o each payroll period >.
	 
	 	(c)	 	Voluntary Employee Contributions can be withdrawn from the
Plan: (check one)

	 	o	 	At any time
	 
	 	o	 	Annually on a date set by the Administrator
	 
	 	o	 	Semi-annually on dates set by the Administrator
	 
	 	o	 	Quarterly on dates set by the Administrator
	 
	 	o	 	Monthly on dates set by the Administrator
	 
	 	o	 	Only upon Termination of Employment and only at the time selected in Section 15.5(f) of the Adoption Agreement

	8.3     o	 	 Deemed IRAs. Deemed Individual Retirement Accounts are permitted < o beginning                      (must be after
the later of the Plan’s original effective date or the restatement date) >, subject to
the provisions selected below. (check one)

	 	o	 	Any Eligible Employee who has become a Participant for Elective Deferral purposes
	 
	 	o	 	Any Eligible Employee who has become a Participant for Non-Safe Harbor Matching Contribution purposes
	 
	 	o	 	Any Eligible Employee who has become a Participant for Non-Safe Harbor Non-Elective Contribution purposes

Section 9. o Prevailing Wage Contributions

	9.1	 	Prevailing Wage Contributions. Subject to Section 3.6 of the Basic Plan, the Employer will make contributions
to the Plan for the Prevailing Wage Service of each Participant < o who is an NHCE >. The Administrator
may promulgate additional rules and procedures regarding Prevailing Wage Contributions in an administrative policy
regarding Prevailing Wage Contributions.
	 
	9.2	 	Vesting. Prevailing Wage contributions are 100% Vested at all times unless they are “annualized” pursuant to
Department of Labor Regulations, in which case they will be Vested in accordance with the schedule selected in
Section 10.6 of the Adoption Agreement. Notwithstanding the foregoing, to the extent a Prevailing Wage
contribution is used to offset an Employer contribution that is required to be 100% Vested at all times, such
Prevailing Wage contribution will also be 100% Vested at all times.

							
	 	 	 	 	 	 	 
	Prototype 401(k) Non-Std.
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Section 10. Vesting Requirements

	10.1	 	Full and Immediate Vesting Upon Retirement, Death or Disability. A Participant’s Vested Interest in his or her
Participant’s Account will be 100% upon reaching Normal Retirement Age and upon the occurrence of the following:
(check all that apply)

	 	o	 	Reaching Early Retirement Age
	 
	 	þ	 	Death prior to Termination of Employment
	 
	 	þ	 	Disability prior to Termination of Employment

	10.2	 	Elective Deferrals, QMACs, QNECs and ADP Safe Harbor Contributions. A Participant’s Vested
Interest in all Elective Deferrals, QMACS, QNECs and ADP Safe Harbor Contributions allocated
to him or her will be 100% at all times.

	10.3     o	 	ACP Safe Harbor Matching Contributions. A
Participant’s Vested Interest in his or her ACP Safe
Harbor Matching Contribution Account will be determined by the provisions selected below.

	 	(a)	 	The Vesting schedule for ACP Safe Harbor Matching Contributions in a non-Top Heavy Plan Year is: (check one)

	 	o	 	100% full and immediate
	 
	 	o	 	The schedule set forth below
	 
	 	 	 	1 Year / Period of Service               %
	 
	 	 	 	2 Years / Periods of Service               % (must be at least 20% unless 100% Vesting occurs after 3 years)
	 
	 	 	 	3 Years / Periods of Service
                    % (must be at least 40%)
	 
	 	 	 	4 Years / Periods of Service
                    % (must be at least 60%)
	 
	 	 	 	5 Years / Periods of Service                     % (must be at least 80%)
	 
	 	 	 	6 Years / Periods of Service                     % (must be 100%)

	 	(b)	 	The Vesting schedule for ACP Safe Harbor Matching Contributions in a Top Heavy Plan Year is: (check one)

	 	o	 	100% full and immediate
	 
	 	o	 	The schedule set forth below
	 
	 	 	 	1 Year / Period of Service               %
	 
	 	 	 	2 Years / Periods of Service               % (must be at least 20% unless 100% Vesting occurs after 3 years)
	 
	 	 	 	3 Years / Periods of Service
                    % (must be at least 40%)
	 
	 	 	 	4 Years / Periods of Service
                    % (must be at least 60%)
	 
	 	 	 	5 Years / Periods of Service                     % (must be at least 80%)
	 
	 	 	 	6 Years / Periods of Service                     % (must be 100%)

	 	(c)     o	 	Vesting Schedule for Pre-EGTRRA Contributions. Notwithstanding paragraphs (a) and (b) above, a
Participant’s Vested Interest in ACP Safe Harbor Contributions which were made to the Plan prior
to January 1, 2001 will be determined in accordance with the Vesting schedule in
effect when such contributions were made to the Plan.
	 
	 	(d)     o	 	Service Excluded for Vesting. All Service with the Employer is counted in determining a Participant’s
Vested Interest in the ACP Safe Harbor Matching Contribution Account except the following:
(check all that apply)

	 	o	 	Service before age 18
	 
	 	o	 	Service before the Employer maintained this Plan or a predecessor plan
	 
	 	o	 	Service during a period for which the Employee made no mandatory contributions to the Plan

	10.4     þ	 	 Non-Safe Harbor Matching Contributions. A Participant’s Vested Interest in his or her Non-Safe
Harbor Matching Contribution Account will be determined by the provisions below selected below.

	 	(a)	 	The Vesting schedule for Non-Safe Harbor Matching Contributions in a non-Top Heavy Plan Year is: (check one)

	 	þ	 	100% full and immediate
	 
	 	o	 	The schedule set forth below
	 
	 	 	 	1 Year/Period of Service                     %
	 
	 	 	 	2 Years / Periods of Service
                    %
(must be at least 20% unless 100% Vesting occurs after 3 years)
	 
	 	 	 	3 Years / Periods of Service                     % (must be at least 40%)
	 
	 	 	 	4 Years / Periods of Service                     % (must be at least 60%)
	 
	 	 	 	5 Years / Periods of Service                     % (must be at least 80%)
	 
	 	 	 	6 Years / Periods of Service                     % (must be 100%)

							
	 	 	 	 	 	 	 
	Prototype 401(k) Non-Std.
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	 	 	 	 	(b)	 	The Vesting schedule for Non-Safe Harbor Matching Contributions in a Top Heavy Plan Year is: (check one)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	þ
	 	100% full and immediate
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	o
	 	The schedule set forth below
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	1 Year / Period of Service                     %
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	2 Years / Periods of Service                     % (must be at least 20% unless 100% Vesting occurs after 3 years)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	3 Years / Periods of Service                     % (must be at least 40%)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	4 Years / Periods of Service                     % (must be at least 60%)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	5 Years / Periods of Service                     % (must be at least 80%)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	6 Years / Periods of Service                     % (must be 100%)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	(c)
	 	o
	 	Vesting Schedule for Pre-EGTRRA
Contributions. Notwithstanding paragraphs (a) and (b)
above, a Participant’s
Vested Interest in
Non-Safe Harbor Matching Contributions which were made to the Plan
prior to January 1, 2001 will be determined in accordance with the Vesting schedule
in effect when such contributions were made to the Plan.
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	(d)
	 	o
	 	Service Excluded for Vesting. All Service with the Employer is counted in determining a
Participant’s Vested
Interest in the Non-Safe Harbor Matching Contribution Account except the following:
(check all that apply)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	o Service before age 18
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	o Service before the Employer maintained this Plan or a predecessor plan
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	o Service during a period for which the Employee made no mandatory contributions to the Plan

	 	 	 	 	 	 	 	 	 

	10.5	 	þ	 	Non-Safe Harbor Non-Elective Contributions. A Participant’s Vested
Interest in all Non-Safe Harbor Non-Elective Contributions allocated to him or her will be
determined by the provisions selected below.
	 
	 	 	 	 	 	 	 	 
	 	 	 	 	(a)	 	The Vesting schedule for Non-Safe Harbor Non-Elective Contributions in a non-Top Heavy Plan Year is: (check one)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	þ
	 	100% full and immediate
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	o
	 	7 Year Graded
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	o
	 	5 Year Cliff
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	o
	 	The schedule set forth below
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	1 Year / Period of Service                     %
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	2 Years / Periods of Service                     % (must be at least 20% unless 100% Vesting occurs after 3 years)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	3 Years / Periods of Service                     % (must be at least 40%)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	4 Years / Periods of Service                     % (must be at least 60%)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	5 Years / Periods of Service                     % (must be at least 80%)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	6 Years / Periods of Service                     % (must be 100%)
	 
	 	 	 	 	 	 	 	 
	 	 	 	 	(b)	 	The Vesting schedule for Non-Safe Harbor Non-Elective Contributions in a Top Heavy Plan Year is: (check one)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	þ
	 	100% full and immediate
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	o
	 	The schedule set forth below
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	1 Year / Period of Service                     %
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	2 Years / Periods of Service                     % (must be at least 20% unless 100% Vesting occurs after 3 years)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	3 Years / Periods of Service                     % (must be at least 40%)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	4 Years / Periods of Service                     % (must be at least 60%)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	5 Years / Periods of Service                     % (must be at least 80%)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	6 Years / Periods of Service                     % (must be 100%)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	(c)
	 	o
	 	Service Excluded for Vesting. All Service with the Employer is counted in determining a Participant’s Vested
Interest in the Non-Safe Harbor Non-Elective Contribution Account except the following: (check all that apply)
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	o Years of Service before age 18
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	o Years of Service before the Employer maintained this Plan or a predecessor plan
	 
	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	 	 	o Years of Service during a period for which the Employee made no mandatory contributions to the Plan

	 	 	 	 	 

	Prototype 401(k) Non-Std.

	 	Page 20 of 36
	 	IRS Serial No:
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	10.6	o	 	 Prevailing Wage Contributions. Except as otherwise provided in Section 9.2 of
the Adoption Agreement, a Participant’s Vested Interest in all Prevailing Wage
contributions allocated to him or her will be determined by the provisions below.

	 	(a)	 	The Vesting schedule for Prevailing Wage Contributions in a non-Top
Heavy Plan Year is: (check one)
	 
	 	 	 	o 100% full and immediate
	 
	 	 	 	o 7 Year Graded
	 
	 	 	 	o 5 Year Cliff
	 
	 	 	 	o The schedule set forth below

	 	1	 	Year / Period of Service                     %
	 
	 	2	 	Years / Periods of Service                     % (must be at least 20% unless 100% Vesting occurs after 3 years)
	 
	 	3	 	Years / Periods of Service                     % (must be at least 40%)
	 
	 	4	 	Years / Periods of Service                     % (must be at least 60%)
	 
	 	5	 	Years / Periods of Service                      % (must be at least 80%)
	 
	 	6	 	Years / Periods of Service                     % (must be 100%)

	 	(b)	 	The Vesting schedule for Prevailing Wage Contributions in a Top
Heavy Plan Year is: (check one)
	 
	 	 	 	o 100% full and immediate
	 
	 	 	 	o The schedule set forth below

	 	1	 	Year / Period of Service                     %
	 
	 	2	 	Years / Periods of Service                     % (must be at least 20% unless 100% Vesting occurs after 3 years)
	 
	 	3	 	Years / Periods of Service                     % (must be at least 40%)
	 
	 	4	 	Years / Periods of Service                     % (must be at least 60%)
	 
	 	5	 	Years / Periods of Service                     % (must be at least 80%)
	 
	 	6	 	Years / Periods of Service                     % (must be 100%)

	 	(c)	 	o Service Excluded for Vesting. All Service with the Employer is counted in determining
a Participant’s Vested Interest in the Prevailing Wage Contribution Account except the following: (check
all that apply)

	 
	 	 	 	o Years of Service before age 18
	 
	 	 	 	o Years of Service before the Employer maintained this Plan or a predecessor plan
	 
	 	 	 	o Years of Service during a period for which the Employee made no mandatory contributions to the Plan

Section 11 . Compensation Definitions

	11.1	þ	 	 Elective Deferrals. A Participant’s Compensation for Elective Deferral purposes will
be determined as selected below.

	 	(a)	 	Compensation is defined as: (check one)
	 
	 	 	 	þ Form W-2 Compensation
	 
	 	 	 	o Code §3401 Compensation
	 
	 	 	 	o Safe Harbor Code §415 Compensation
	 
	 	(b)	 	Elective contributions under Code §125, §132(f)(4), §402(h), §403(b), §457(b)
and §414(h)(2) will: (check one)
	 
	 	 	 	þ Be included as Compensation
	 
	 	 	 	o Not be included as Compensation
	 
	 	(c)	 	The Compensation measuring period is the: (check one)
	 
	 	 	 	þ Plan Year
	 
	 	 	 	o Fiscal Year ending on or within the Plan Year
	 
	 	 	 	o Calendar year ending on or within the Plan Year
	 
	 	(d)	 	þ The following categories of remuneration will not be counted as Compensation: (check all that apply)

	 	þ	 	 1) Compensation received prior to becoming a Participant
	 
	 	o	 	 2) Compensation received while an ineligible Employee under Section 3. l(a) of the Adoption Agreement
	 
	 	o	 	3) All items in Regulation §1.414(s)-l(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.)
	 
	 	o	 	 4) Post-Severance Compensation
1

	 	 	 	 	 

	Prototype 401(k) Non-Std.

	 	Page 21 of 36
	 	IRS Serial No:
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	 	o	 	5) Deemed 125 Compensation 1
	 
	 	o	 	6) Bonuses 1
	 
	 	o	 	7) Overtime 1
	 
	 	o	 	8) Commissions 1
	 
	 	þ	 	9) Other (describe)
1 See 1 in Addendum
	 
	 	 	 	 

 

	1	 	If checked, the Plan’s definition of compensation may fail to
satisfy the safe harbor requirements unless such compensation is excluded only with respect to Highly Compensated Employees under
paragraph (e) below.

	 	(e)	 	o The
amounts excluded under (d)(4) – (9) will only be excluded with respect to: (check all that apply)

	 	 	 	o Highly Compensated Employees
	 
	 	 	 	o Other (cannot be a class that only includes NHCEs)
	 	 	 	 

	 
	 	 	 	 

	11.2	o	 	 ADP Safe Harbor Contributions. A Participant’s Compensation for purposes of any ADP Safe
Harbor Contributions contributed under Section 5 of the Adoption Agreement will be determined as selected below.

	 	(a)	 	Compensation is defined as: (check one)
	 
	 	 	 	o Form W-2 Compensation
	 
	 	 	 	o Code §3401 Compensation
	 
	 	 	 	o Safe Harbor Code §415 Compensation
	 
	 	(b)	 	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one)
	 
	 	 	 	o Be included as Compensation
	 
	 	 	 	o Not be included as Compensation
	 
	 	(c)	 	The Compensation measuring period is the: (check one)
	 
	 	 	 	o Plan Year
	 
	 	 	 	o Fiseal Year ending on or within the Plan Year
	 
	 	 	 	o Calendar year ending on or within the Plan Year
	 
	 	(d)	 	o The
following categories of remuneration will not be counted as Compensation: (check all that apply)

	 	 	 	o 1) Compensation received prior to becoming a Participant
	 
	 	 	 	o 2) Compensation received while an ineligible Employee under Sections 3.1 (a) and (b) of the Adoption Agreement
	 
	 	 	 	o 3)
All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.)
	 
	 	 	 	o 4)
Post-Severance Compensation 1
	 
	 	 	 	o 5) Deemed 125 Compensation 1
	 
	 	 	 	o 6) Bonuses 1
	 
	 	 	 	o 7) Overtime 1
	 
	 	 	 	o 8) Commissions 1
	 
	 	 	 	o 9) Other (describe) 1
	 	 	 	 

	 
	 	 	 	 

 

	1	 	If checked, the Plan’s definition of compensation may
fail to satisfy the safe harbor requirements unless such
compensation is excluded only with respect to Highly Compensated Employees under
paragraph (e) below.

	 	(e)	 	o The
amounts excluded under (d)(4) – (9) will only be excluded with respect to: (check all that apply)

	 	 	 	o Highly Compensated Employees
	 
	 	 	 	o Other (cannot be a class that only includes NHCEs)
	 	 	 	 

	 
	 	 	 	 

	 	 	 	 	 

	Prototype 401(k) Non-Std.

	 	Page 22 of 36
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	11.3	o	 	 ACP Safe Harbor Contributions. A Participant’s Compensation for purposes of any ACP Safe
Harbor Contributions contributed under Section 5 of the Adoption Agreement will be determined as selected
below.

	 	(a)	 	Compensation is defined as: (check one)
	 
	 	 	 	o Form W-2 Compensation
	 
	 	 	 	o Code
§3401 Compensation
	 
	 	 	 	o Safe Harbor Code §415 Compensation
	 
	 	(b)	 	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one)
	 
	 	 	 	o Be included as Compensation
	 
	 	 	 	o Not be included as Compensation
	 
	 	(c)	 	The Compensation measuring period is the: (check one)
	 
	 	 	 	o Plan Year
	 
	 	 	 	o Fiscal Year ending on or within the Plan Year
	 
	 	 	 	o Calendar year ending on or within the Plan Year
	 
	 	(d)	 	o The following categories of remuneration will not be counted as Compensation: (check all that apply)

	 	 	 	o 1) Compensation received prior to becoming a Participant
	 
	 	 	 	o 2) Compensation received while an ineligible Employee under Sections 3. l(a) and (c) of the Adoption Agreement
	 
	 	 	 	o 3)
All items in Regulation §1.414(s)-l(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.)
	 
	 	 	 	o 4) Post-Severance Compensation 1
	 
	 	 	 	o 5) Deemed 125 Compensation 1
	 
	 	 	 	o 6) Bonuses 1
	 
	 	 	 	o 7) Overtime 1
	 
	 	 	 	o 8) Commissions 1
	 
	 	 	 	o 9) Other (describe) 1
	 	 	 	 

	 
	 	 	 	 

 

	1	 	If checked, the Plan’s definition of compensation may fail to satisfy the safe harbor requirements unless such compensation is excluded
only with respect to Highly Compensated Employees under paragraph (e) below.

	 	(e)	 	o The
amounts excluded under (d)(4) – (9) will only be excluded with respect to: (check all that apply)

	 	 	 	o Highly Compensated Employees
	 
	 	 	 	o Other (cannot be a class that only includes NHCEs)
	 	 	 	 

	 
	 	 	 	 

	11.4	þ	 	 Non-Safe Harbor Matching Contributions. A Participant’s Compensation for purposes of Non-Safe Harbor Matching
Contributions contributed under Section 6 of the Adoption Agreement will be determined as
selected below.

	 	(a)	 	Compensation is defined as: (check one)
	 
	 	 	 	þ Form W-2 Compensation
	 
	 	 	 	o Code §3401 Compensation
	 
	 	 	 	o Safe Harbor Code §415 Compensation
	 
	 	(b)	 	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one)
	 
	 	 	 	þ Be included as Compensation
	 
	 	 	 	o Not be included as Compensation
	 
	 	(c)	 	The Compensation measuring period is the: (check one)
	 
	 	 	 	þ Plan Year
	 
	 	 	 	o Fiscal Year ending on or within the Plan Year
	 
	 	 	 	o Calendar year ending on or within the Plan Year

	 	 	 	 	 

	Prototype 401(k) Non-Std.

	 	Page 23 of 36
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	 	(d)	þ	The following categories of remuneration will not be counted as Compensation: (check all that apply)

	 	þ	1)	Compensation received prior to becoming a Participant for Non-Safe
Harbor Matching Contributions
	 
	 	o	2)	Compensation received while an ineligible Employee under Section
3.1(d) of the Adoption Agreement
	 
	 	o	3)	All items in Regulation §1.414(s)-l(c)(3) (i.e., expense allowances, fringe
benefit, moving expenses, etc.)
	 
	 	o	4)	Post-Severance Compensation 1
	 
	 	o	5)	Deemed 125 Compensation 1
	 
	 	o	6)	Bonuses 1
	 
	 	o	7)	Overtime 1
	 
	 	o	8)	Commissions 1
	 
	 	þ	9)	Other (describe) 1 See 2 in Addendum
	 
	 	 		 

 

			
	1	 	If checked, the Plan’s definition of compensation may fail to
satisfy the safe harbor requirements unless such compensation is excluded only
with respect to Highly Compensated Employees under paragraph (e) below.

	 	(e)	o	The amounts excluded under (d)(4) – (9) will only be excluded with respect to: (check all that apply)

	 	 	o	Highly Compensated Employees
	 
	 	 	o	Other (cannot be a class that only includes NHCEs)     
         
         
         
         
         
        
         
         
         
           
	 
	 	 	 	 

	11.5	 þ	Non-Safe Harbor Non-Elective Contributions. A Participant’s Compensation for purposes
of Non-Safe Harbor Non-Elective Contributions contributed under Section 7 of the Adoption
Agreement will be determined as selected below.

	 		(a)	Compensation is defined as: (check one)

	 	 	þ	Form W-2 Compensation
	 
	 	 	o	Code §3401 Compensation
	 
	 	 	o	Safe Harbor Code §415 Compensation

	 		(b)	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one)

	 	 	þ	Be included as Compensation
	 
	 	 	o	Not be included as Compensation

	 		(c)	The Compensation measuring period is the: (check one)

	 	 	þ	Plan Year
	 
	 	 	o	Fiscal Year ending on or within the Plan Year
	 
	 	 	o	Calender year ending on or within the Plan Year

	 	(d)	þ	 The following categories of remuneration will not be counted as Compensation: (check all that apply)

	 	þ	1) 	Compensation received prior to becoming a Participant for Non-Safe Harbor Non-Elective Contributions
	 
	 	o	2)  	Compensation received while an ineligible Employee under Section 3.1(e) of the Adoption Agreement
	 
	 	o 	3)  	All items in Regulation §1.414(s)-l(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.)
	 
	 	o	4)  	Post-Severance Compensation 1
	 
	 	o 	5) 	Deemed 125 Compensation 1
	 
	 	o	6) 	Bonuses 1
	 
	 	o	7) 	Overtime 1
	 
	 	o 	8) 	Commissions 1
	 
	 	þ	9) 	Other (describe) 1 See 3 in Addendum
	 
	 	 		 

 

			
	1	 	If checked, the Plan’s definition of compensation may fail to
satisfy the safe harbor requirements unless such compensation is excluded only
with respect to Highly Compensated Employees under paragraph (e) below.

	 	(e)	o	 The amounts excluded under (d)(4) – (9) will only be excluded with respect to: (check all that apply)

	 	o		 Highly Compensated Employees
	 
	 	o	 	Other (cannot be a class that only includes NHCEs)      
         
         
         
         
         
        
         
         
         
           
	 
	 	 	 	 

					
	 	 	 	 	 
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	 	(f)	o	 Imputed Compensation During Periods of Disability. Subject to Section 1.39(c) and Section 1.41(g) of the Basic
Plan, a Participant’s Compensation will be imputed during periods of total
disability (as defined in Code §22(e)(3)) in determining or allocating Non-Safe
Harbor Non-Elective Contributions. Any such imputation will be limited to the
number of Plan Years (and Limitation Years) specified in an administrative policy,
and the number of such Plan Years and Limitations Years can be different for
affected Participants who are HCEs and those who are NHCEs.

	11.6	o	 Voluntary Employee Contributions. A Participant’s Compensation for purposes of any Voluntary
Employee Contributions contributed under Section 8.2 of the Adoption Agreement will be determined as selected
below.

	 	(a)	 	Compensation is defined as: (check one)

	 	 	o	Form W-2 Compensation
	 
	 	 	o	Code §3401 Compensation
	 
	 	 	o	Safe Harbor Code §415 Compensation

	 	(b)	 	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one)

	 	 	o	Be included as Compensation
	 
	 	 	o	Not be included as Compensation

	 	(c)	 	The Compensation measuring period is the: (check one)

	 	 	o	Plan Year
	 
	 	 	o	Fiscal Year ending on or within the Plan Year
	 
	 	 	o	Calendar year ending on or within the Plan Year

	 	(d)	o	 The following categories of remuneration will not be counted as Compensation: (check all that apply)

	 	o	1)  	Compensation received prior to becoming a Participant
	 
	 	o	2) 	Compensation received while an ineligible Employee under Section 3.1(a)
of the Adoption Agreement
	 
	 	o	3) 	All items in Regulation §1.414(s)-l(c)(3) (i.e., expense allowances,
fringe benefit, moving expenses, etc.)
	 
	 	o	4) 	Post-Severance Compensation 1
	 
	 	o	5) 	Deemed 125 Compensation 1
	 
	 	o	6) 	Bonuses 1
	 
	 	o	7) 	Overtime 1
	 
	 	o	8) 	Commissions 1
	 
	 	o 	9) 	Other (describe) 1         
        
        
        
        
        
        
        
                
        
        
        
        
        
        
           
	 
	 	 	 	 

 

			
	1	 	If checked, the Plan’s definition of compensation may fail to
satisfy the safe harbor requirements unless such compensation is excluded only
with respect to Highly Compensated Employees under paragraph (e) below.

	 	(e)	o	 The amounts excluded under (d)(4) – (9) will only be excluded with respect to: (check all that apply)

	 	 	o	Highly Compensated Employees
	 
	 	 	o	Other (cannot be a class that only includes NHCEs)         
        
        
        
        
        
           
        
        
        
           
	 
	 	 	 	 

	11.7	 	Code §415(c)(3) Compensation for Top Heavy Allocation Purposes and Key Employee Determinations. An Employee’s Code
§415(c)(3) Compensation used to determine any Top Heavy Minimum Allocations and whether an
Employee is also a Key Employee is based on the selection below.

	 	 	þ	Form W-2 Compensation
	 
	 	 	o 	Code §3401 Compensation
	 
	 	 	o	Safe Harbor Code §415 Compensation
	 
	 	 	o	Statutory Code §415 Compensation

	11.8	 	Code §415(c)(3) Compensation for Code §415 Limitation Determinations. An Employee’s Code §415(c)(3) Compensation used to
determine the Employee’s Annual Addition limitation under Article 6 of the Basic Plan is based on the selection below.

	 	 	þ	Form W-2 Compensation
	 
	 	 	o	Code §3401 Compensation
	 
	 	 	o	Safe Harbor Code §415 Compensation
	 
	 	 	o	Statutory Code §415 Compensation

					
	 	 	 	 	 
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	11.9	 	Code §415(c)(3) Compensation for Highly Compensated Employee Determinations and Other
Statutory Purposes. An
Employee’s Code §415(c)(3) Compensation used to determine whether the Employee is also a
Highly Compensated Employee, and for other statutory purposes that do not appear elsewhere in
this Adoption Agreement, is based on the selection below.

	 	 	þ	Form W-2 Compensation
	 
	 	 	o	Code §3401 Compensation
	 
	 	 	o	Safe Harbor Code §415 Compensation
	 
	 	 	o	Statutory Code §415 Compensation

Section 12. þ Allocation of Forfeitures

	12.1	 	Time When Forfeitures Occur. Forfeitures of any kind will occur: (check one)

	 	 	þ	When a Terminated Participant’s entire Vested Account has been distributed (or after 5 consecutive Breaks in Service, if earlier)
	 
	 	 	o	After a Terminated Participant incurs 5 consecutive Breaks in Service

	12.2	o	ACP Safe Harbor Matching Contributions. Forfeitures of ACP Safe Harbor Matching Contributions which are not used to pay
administrative expenses as permitted under Section 3.13(b) of the Basic Plan will be
allocated (or used) as follows:

	 	(a)	 	Forfeitures attributable to ACP Safe Harbor Matching Contributions will be: (check one)

	 	o	1) 	Used to reduce Employer contributions as described in Section 3.13(b)(2) of the Basic Plan
	 
	 	o	2) 	Added to Employer contributions as described in Section 3.13(b)(2) of the
Basic Plan
	 
	 	o	3) 	Allocated to Benefiting Participants pro-rata based on his or her
Compensation for the Plan Year

	 	(b)	 o	 Participants Eligible to Be Benefiting Participants. The following are
eligible to be Benefiting Participants for an Allocation Period with respect to
Forfeitures allocated under paragraph (a)(3) above:

	 	 	o	Those who are Participants for Elective Deferral purposes (whether they defer or not)
	 
	 	 	o	Those who are Participants for Non-Safe Harbor Matching Contribution purposes
	 
	 	 	o	Those who are Participants for Non-Safe Harbor Non-Elective Contribution purposes

	 	(c)	o	 Benefiting Participants. Any Participant selected in paragraph (b) < o who
is a NHCE for the Allocation Period > will be a Benefiting Participant for
purposes of the allocations under paragraph (a)(3) above if the Participant also
satisfies the requirements selected below for the Allocation Period.

	 	(1)	 	Participants who are still Employees on the last day of the Allocation Period

	 	 	o	Will always be Benefiting Participants regardless of Service
	 
	 	 	o	Must be credited with            
          (max. 1,000) Hours of Service in the Allocation Period
	 
	 	 	o	Must be credited with a             
         (max. 6) month Period of Service in the Allocation Period
	 
	 	 	o	Must be credited with             
         (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	 	o	Must be credited with              
        (max. 182) consecutive days of employment in the Allocation Period

	 	(2)	 	Participants who Terminate Employment before the last day of the Allocation Period because of retirement
on or after Normal Retirement Age < o or Early Retirement Age >

	 	 	o	Will not be Benefiting Participants for that Allocation Period
	 
	 	 	o	Will always be Benefiting Participants regardless of Service
	 
	 	 	o  	Must be credited with             
         (max. 1,000) Hours of Service in the Allocation Period
	 	 	o 	Must be credited with a
            
        
(max. 6) month Period of Service in the Allocation Period
	 
	 	 	o 	Must be credited with            
          (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	 	o	Must be credited with         
             (max. 182) consecutive days of employment in the Allocation Period

	 	(3)	 	Participants who Terminate Employment before the last day of the Allocation Period because of Disability

	 	 	o	Will not be Benefiting Participants for that Allocation Period
	 
	 	 	o	Will always be Benefiting Participants regardless of Service
	 
	 	 	o	Must be credited with              
        (max. 1,000) Hours of Service in the Allocation Period
	 
	 	 	o	Must be credited with a            
          (max. 6) month Period of Service in the Allocation Period
	 
	 	 	o 	Must be credited with          
            (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	 	o	Must be credited with            
          (max. 182) consecutive days of employment in the Allocation Period

					
	 	 	 	 	 
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	 	(4)	 	Participants who Terminate Employment before the last day of the Allocation Period because of death

	 	 	o	Will not be Benefiting Participants for that Allocation Period
	 
	 	 	o	Will always be Benefiting Participants regardless of Service
	 
	 	 	o	Must be credited with            
          (max. 1,000) Hours of Service in the Allocation Period
	 
	 	 	o	Must be credited with a            
          (max. 6) month Period of Service in the Allocation Period
	 
	 	 	o	Must be credited with         
             (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	 	o	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(5)	 	Participants who Terminate Employment before the last day of the Allocation Period for any other reason

	 	 	o	Will not be Benefiting Participants for that Allocation Period
	 
	 	 	o	Will always be Benefiting Participants regardless of Service
	 
	 	 	o	Must be credited with           
           (max. 1,000) Hours of Service in the Allocation Period
	 
	 	 	o	Must be credited with a             
         (max. 6) month Period of Service in the Allocation Period
	 
	 	 	o	Must be credited with            
          (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	 	o	Must be credited with             
         (max. 182) consecutive days of employment in the Allocation Period

	12.3	 þ	 Non-Safe Harbor Matching Contributions. Forfeitures of Non-Safe Harbor Matching
Contributions which are not used to pay administrative expenses as permitted under Section
3.13(b) of the Basic Plan will be allocated (or used) as follows:

	 	(a)	 	Forfeitures attributable to Non-Safe Harbor Matching Contributions will be: (check one)

	 	þ	1) 	Used to reduce Employer contributions as described in Section
3.13(b)(2) of the Basic Plan
	 
	 	o	2) 	Added to Employer contributions as described in Section 3.13(b)(2) of the
Basic Plan
	 
	 	o	3) 	Allocated to Benefiting Participants in the manner selected in paragraphs (b), (c) and (d) below

	 	(b)	o	 Method of Allocation. Forfeitures allocated under (a)(3) will be allocated to each Benefiting Participant as follows:

	 	 	o	Pro-rata based on his or her Compensation for the Plan Year
	 
	 	 	o	Pro-rata based on his or her Elective Deferrals for the Plan Year
	 
	 	 	o	Pro-rata based on his or her Non-Safe Harbor Matching Contributions for the Plan Year
	 
	 	 	o	Pro-rata based on his or her Non-Safe Harbor Matching Contribution Account balance

	 	(c)	o	 Participants Eligible to Be Benefiting Participants. The following are eligible to be
Benefiting Participants for an Allocation Period with respect to Forfeitures allocated under paragraph (a)(3) above:

	 	 	o	Those who are Participants for Elective Deferral purposes
	 
	 	 	o	Those who are Participants for Non-Safe Harbor Matching Contribution purposes
	 
	 	 	o	Those who are Participants for Non-Safe Harbor Non-Elective Contribution purposes

	 	(d)	o	 Benefiting Participants. Any Participant selected in paragraph (c) < o who is a NHCE
for the Allocation Period >
will be a Benefiting Participant for purposes of the allocations under paragraph
(a)(3) above if the Participant satisfies < o the applicable
requirements in Section 6.2 > < o the requirements set forth below >.

	 	(1)	 	Participants who are still Employees on the last day of the Allocation
Period

	 	 	o	Will always be Benefiting Participants regardless of Service
	 
	 	 	o	Must be credited with          
            (max. 1,000) Hours of Service in the Allocation Period
	 
	 	 	o	Must be credited with a           
           (max. 6) month Period of Service in the Allocation Period
	 
	 	 	o	Must be credited with         
             (max, 6) consecutive calendar months of employment in the Allocation Period
	 
	 	 	o	Must be credited with           
           (max. 182) consecutive days of employment in the Allocation Period

	 	(2)	 	Participants who Terminate Employment before the last day of the Allocation Period because of retirement
on or after Normal Retirement Age < o or Early Retirement Age >

	 	 	o	Will not be Benefiting Participants for that Allocation Period
	 
	 	 	o	Will always be Benefiting Participants regardless of Service
	 
	 	 	o	Must be credited with            
          (max. 1,000) Hours of Service in the Allocation Period
	 
	 	 	o	Must be credited with a           
           (max. 6) month Period of Service in the Allocation Period
	 
	 	 	o	Must be credited with             
         (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	 	o	Must be credited with          
            (max. 182) consecutive days of employment in the Allocation Period

					
	 	 	 	 	 
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	 	(3)	 	Participants who Terminate Employment before the
last day of the Allocation Period because of Disability

	 	o	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(4)	 	Participants who Terminate Employment before the last day of the Allocation
Period because of death

	 	o	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with
                     (max. 182) consecutive days of employment in the Allocation Period

	 	(5)	 	Participants who Terminate Employment before the last day of the Allocation
Period for any other reason

	 	o	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	12.4	þ	 	  Non-Safe Harbor Non-Elective Contributions. Forfeitures of Non-Safe Harbor Non-Elective
Contributions which are not used to pay administrative expenses as permitted under Section
3.13(b) of the Basic Plan will be allocated (or used) as follows:

	 	(a)	 	Forfeitures attributable to Non-Safe Harbor Non-Elective Contributions will be: (check one)

	 	þ	 	1) Used to reduce Employer contributions as described in Section 3.13(b)(2) of the Basic Plan
	 
	 	o	 	2) Added to Employer contributions as described in Section 3.4(b)(2) of the Basic Plan
	 
	 	o	 	  3) Allocated to Benefiting Participants in the manner selected in paragraphs (b), (c) and (d) below

	 	(b)	o	 	  Method of Allocation. Forfeitures allocated under (a)(3) will be allocated to each Benefiting Participant as follows:

	 	o 	 	 Pro-rata based on his or her Compensation for the Plan Year
	 
	 	o 	 	Pro-rata based on his or her Elective Deferrals for the Plan Year
	 
	 	o 	 	Pro-rata based on his or her Non-Safe Harbor Non-Elective Contributions for the Plan Year

	 
	 	o 	 	Pro-rata based on his or her Non-Safe Harbor Non-Elective Contribution Account balance

	 	(c)	o	 	 Participants Eligible to Be Benefiting Participants. The following are eligible to be Benefiting Participants for an
Allocation Period with respect to Forfeitures allocated under
paragraph (a)(3) above:

	 	o 	 	 Those who are Participants for Elective Deferral purposes
	 
	 	o 	 	  Those who are Participants for Non-Safe Harbor Matching Contribution purposes
	 
	 	o 	 	 Those who are Participants for Non-Safe Harbor Non-Elective Contribution purposes

	 	(d)	o	 	 Benefiting Participants. Any Participant selected in
paragraph (c) < o who is a NHCE for the Allocation Period > will be a Benefiting Participant for purposes of the allocations under paragraph
(a)(3) above if the Participant satisfies < o the applicable requirements in
Section 7.3 > < o the requirements set forth below >.

	 	(1)	 	Participants who are still Employees on the last day of the Allocation Period

	 	o	 	 Will always be Benefiting Participants regardless of Service
	 
	 	o	 	 Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	 Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

					
	 	 	 	 	 
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	 	(2)	 	Participants who Terminate Employment before the last day of
the Allocation Period because of retirement on or after Normal Retirement Age < o or Early Retirement Age >

	 	o	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(3)	 	Participants who Terminate Employment before the last day of the
Allocation Period because of Disability

	 	o	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(4)	 	Participants who Terminate Employment before the last day of the Allocation Period because of death

	 	o	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 182) consecutive days of employment in the Allocation Period

	 	(5)	 	Participants who Terminate Employment before the last day of the Allocation Period for any other reason

	 	o	 	Will not be Benefiting Participants for that Allocation Period
	 
	 	o	 	Will always be Benefiting Participants regardless of Service
	 
	 	o	 	Must be credited with                      (max. 1,000) Hours of Service in the Allocation Period
	 
	 	o	 	Must be credited with a                      (max. 6) month Period of Service in the Allocation Period
	 
	 	o	 	Must be credited with                      (max. 6) consecutive calendar months of employment in the Allocation Period
	 
	 	o	 	Must be credited with                     (max. 182) consecutive days of employment in the Allocation Period

Section 13. Allocation of Earnings and Losses

	 	13.1	 	Allocation Method. Investment earnings and losses will be allocated to each
Participant’s Account in a non-discriminatory manner in accordance with the terms of Section
3.12 of the Basic Plan.

Section 14. Normal and Early Retirement Age

	 	14.1	 	Normal Retirement Age. The Plan’s Normal Retirement Age is Age 65 (max. 65)

	 	o	 	Or the                      (max. 5th) anniversary of becoming a Participant in the Plan, if later
	 
	 	o	 	Or the date the Participant is credited with at least                      Years/Periods of Service, if
later, but in no event later than the later of Age 65 or the 5th anniversary of
becoming a Participant in the Plan

	 	14.2	 	Normal Retirement Date. The Plan’s Normal
Retirement Date is as selected below. (check one)

	 	o	 	The Anniversary Date following the date a Participant reaches Normal Retirement Age
	 
	 	o	 	The Anniversary Date nearest the date a Participant reaches Normal Retirement Age
	 
	 	o	 	The first day of the month following the date a Participant reaches Normal Retirement Age
	 
	 	o	 	The first day of the month nearest the date a Participant reaches Normal Retirement Age
	 
	 	þ	 	The same date a Participant reaches Normal Retirement Age

					
	 	 	 	 	 
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	14.3	o	 	Early Retirement Age. Early Retirement is permitted, and the Plan’s Early Retirement
Age is Age
                     (max. 64)

	 	o	 	Or if later, the date the Participant is credited with at
least                      Years/Periods of Service
	 
	 	o	 	Provided the Participant is also credited with at least                      Years/Periods of Service

	14.4	o	 	Early Retirement Date. The Early Retirement Date is as
selected below. (check one)

	 	o	 	Any Anniversary Date after a Participant reaches Early Retirement Age
	 
	 	o	 	The first day of any month after a Participant reaches Early Retirement Age
	 
	 	o	 	Any date after a Participant reaches Early Retirement Age

Section 15. Distribution Provisions

	15.1	 	Normal Form of Distribution for Distributions Other Than Death Benefits. The benefit payable to a Participant who Terminates
Employment with the Employer for reasons other than death will be distributed in the manner selected below.

	 	(a)	 	þ     Lump Sum Payment < þ and the Optional Forms of Distribution are: (check all that apply) >

	 	o	 	Installment payments
	 
	 	þ	 	Partial payments as requested from time to time by the Participant
	 
	 	o	 	Any form of annuity which can be purchased from an insurance company (subject to the
QJSA rules)

	 	(b)	 	o     Installment Payments < o and the Optional Forms of Distribution are: (check all that
apply) >

	 	o	 	A lump sum payment
	 
	 	o	 	Partial payments as requested from time to time by the Participant
	 
	 	o	 	Any form of annuity which can be purchased from an insurance company (subject to the QJSA rules)

	 	(c)	 	o     Qualified Joint and Survivor Annuity < o and the Optional Forms of Distribution are: (check all that apply) >

	 	o	 	A lump sum payment
	 
	 	o	 	
Installment payments
	 
	 	o	 	Partial payments as requested from time to time by the Participant
	 
	 	o	 	Any other form of annuity which can be purchased from an insurance company

	15.2	 	Distribution of Benefits Because of Retirement. With respect to a Participant who
Terminates Employment because of retirement or on or after his or her Normal (or Early)
Retirement Date, distribution will be made in a form permitted under
Section 15.1 and will
occur within an administratively reasonable time after the Participant’s Normal (or Early)
Retirement Date.
	 
	15.3	 	Distribution of Benefits Because of Disability. With respect to a Participant who
Terminates Employment because of his or her Disability, distribution will be made in a form
permitted under Section 15.1 and in accordance with the provisions selected below.

	 	(a)	 	Time of Distribution. Distribution of a
Disability Benefit will be made: (check one)

	 	o	 	Within an administratively reasonable time after
Termination of Employment
	 
	 	þ	 	In accordance with the distribution requirements in Section 15.5 below

	 	(b)	 	Definition of Disability. A Participant will be considered to have suffered a
Disability for Plan purposes if the Participant
suffers a mental or physical impairment while still an Employee which: (check all that
apply)

	 	o	 	In the opinion of a physician acceptable to the Administrator, totally and
permanently prevents the Participant from engaging in any occupation for pay or profit.
	 
	 	 o	 	In the opinion of a physician acceptable to the Administrator, totally and
permanently prevents the Participant from performing customary and usual duties for the
Employer
	 
	 	o	 	In the opinion of the Social Security Administration, qualifies the Participant for
disability benefits under the Social Security Act in effect on the date the Participant
suffers the mental or physical impairment.
	 
	 	þ	 	In the opinion of the insurance company, qualifies the Participant for benefits
under an Employer-sponsored long-term disability plan which is administered by an
independent third party.

					
	 	 	 	 	 
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	 	(c)	 	o	 	 Exceptions. Notwithstanding (b) above, a Participant will not be considered
to have suffered a Disability for purposes of the Plan if the mental or physical
impairment is the result of: (check all that apply)

	 	o	 	The illegal use of drugs or
intoxicants
	 
	 	o	 	An intentionally self-inflicted injury or sickness
	 
	 	o	 	An injury suffered as a result of an unlawful or criminal act by the Participant

	15.4	 	Distribution of Benefits Upon Death. With respect to any portion of a deceased Participant’s
Vested Aggregate Account which is subject to the QJSA requirements, any death benefit payable
therefrom to such deceased Participant’s surviving Spouse will be distributed as a Qualified
Pre-Retirement Survivor Annuity unless the QPSA has been waived by the Participant in
accordance with Section 5.8 of the Basic Plan (or has been waived by the surivivng Spouse if
elected in paragraph (c) below). With respect to any death benefit payable to a non-Spouse
Beneficiary, any death benefit payable to a surviving Spouse where the QPSA has been waived,
or any death benefit payble from a portion of a deceased Participant’s Vested Aggregate
Account which is not subject to the QJSA requirements, any such death benefit will be
distributed in the form of distribution selected in paragraph (a) below.

	 	(a)	 	Form of distribution (other than a required QPSA). A Beneficiary can elect to have
a death benefit (other than a QPSA) to

	 	which he or she is entitled distributed in the following manner: (check all that apply)
	 
	 	þ	 	In a lump sum payment
	 
	 	o	 	In installment payments (if elected by the Beneficiary)
	 
	 	o	 	In partial payments as requested from time to time by the Beneficiary
	 
	 	o	 	Any form of annuity which can be purchased from an insurance company (subject to the QPSA
rules)

	 	(b)	 	Value of QPSA. With respect to any portion of a deceased Participant’s Vested
Aggregate Account which is subject to the QJSA requirements, the value of a QPSA is:

	 	o	 	50% of the deceased Participant’s Vested Aggregate Account
	 
	 	o	 	100% of the deceased Participant’s Vested Aggregate Account

	 	(c)	 	Spousal Waiver of QPSA. With respect to any portion of a deceased Participant’s
Vested Aggregate Account which is subject
to the QJSA requirements, if a Participant did not waive the QPSA prior to death, the
deceased Participant’s surviving Spouse
is < o not > permitted to waive the QPSA after the Participant’s death.

	15.5	 	Distribution of Benefits for Reasons Other than Retirement, Death or Disability. With respect to a Participant who Terminates
Employment for reasons other than retirement, death or Disability, distribution will be made
in a form permitted under Section 15.1
and will occur within an administratively reasonable time after the date selected below.

	 	(a)	 	þ	 	 Distribution of Elective Deferrals will occur within a reasonable time after:

	 	o	 	The Participant has a 1-year Break in Service
	 
	 	o	 	The Participant has                      (max. 5) consecutive 1-year Breaks in Service
	 
	 	o	 	The end of the Plan Year in which the Participant Terminates Employment
	 
	 	o	 	The Participant Terminates Employment
	 
	 	o	 	The Participant Terminates Employment, but not more than                      days after Termination of Employment
	 
	 	o	 	The Participant Terminates Employment, but not earlier than                      days after Termination of Employment
	 
	 	o	 	The next Valuation Date of the Plan
	 
	 	þ	 	The Participant requests payment
	 
	 	o	 	The date the Participant reaches his or her Normal (or Early) Retirement Age under
the Plan

	 	(b)	 	o	 	 Distribution of ADP Safe Harbor Contributions will occur within a reasonable time
after:

	 	o	 	The Participant has a 1-year Break in Service
	 
	 	o	 	The Participant has                      (max. 5) consecutive 1-year Breaks in Service
	 
	 	o	 	The end of the Plan Year in which the Participant Terminates Employment
	 
	 	o	 	The Participant Terminates Employment
	 
	 	o	 	The Participant Terminates Employment, but not more than                      days after Termination of Employment
	 
	 	o	 	The Participant Terminates Employment, but not earlier than                      days after Termination of Employment
	 
	 	o	 	The next Valuation Date of the Plan
	 
	 	o	 	The Participant requests payment
	 
	 	o	 	The date the Participant reaches his or her Normal (or Early) Retirement Age under the
Plan

					
	 	 	 	 	 
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	 	(c)	 	o	 	 Distribution of ACP Safe Harbor Contributions will occur within a
reasonable time after:

	 	o	 	The Participant has a 1-year Break in Service
	 
	 	o	 	The Participant has                      (max. 5) consecutive 1-year Breaks in Service
	 
	 	o	 	The end of the Plan Year in which the Participant Terminates Employment
	 
	 	o	 	The Participant Terminates Employment
	 
	 	o	 	The Participant Terminates Employment, but not more than                      days after Termination of Employment
	 
	 	o	 	The Participant Terminates Employment, but not earlier than                      days after Termination of Employment
	 
	 	o	 	The next Valuation Date of the Plan
	 
	 	o	 	The Participant requests payment
	 
	 	o	 	The date the Participant reaches his or her Normal (or Early) Retirement Age under the
Plan

	 	(d)	 	þ	 	 Distribution of Non-Safe Harbor Matching Contributions will occur within a
reasonable time after:

	 	o	 	The Participant has a 1-year Break in Service
	 
	 	o	 	The Participant has                      (max. 5) consecutive 1-year Breaks in Service
	 
	 	o	 	The end of the Plan Year in which the Participant Terminates Employment
	 
	 	o	 	The Participant Terminates Employment
	 
	 	o	 	The Participant Terminates Employment, but not more than                      days after Termination of Employment
	 
	 	o	 	The Participant Terminates Employment, but not earlier than                      days after Termination of Employment
	 
	 	o	 	The next Valuation Date of the Plan
	 
	 	þ	 	The Participant requests payment
	 
	 	o	 	The date the Participant reaches his or her Normal (or Early) Retirement Age under the
Plan

	 	(e)	 	þ	 	 Distribution of Non-Safe Harbor Non-Elective Contributions will occur within a
reasonable time after:

	 	o	 	The Participant has a 1-year Break in Service
	 
	 	o	 	The Participant has                      (max. 5) consecutive 1-year Breaks in Service
	 
	 	o	 	The end of the Plan Year in which the Participant Terminates Employment
	 
	 	o	 	The Participant Terminates Employment
	 
	 	o	 	The Participant Terminates Employment, but not more than                      days after Termination of Employment
	 
	 	o	 	The Participant Terminates Employment, but not earlier than                      days after Termination of Employment
	 
	 	o	 	The next Valuation Date of the Plan
	 
	 	þ	 	The Participant requests payment
	 
	 	o	 	The date the Participant reaches his or her Normal (or Early) Retirement Age under the
Plan

	 	(f)	 	o
	 	 Distribution of Employee Contributions will occur within a reasonable time after:

	 	o	 	The Participant has a 1-year Break in Service
	 
	 	o	 	The Participant has                      (max. 5) consecutive 1-year Breaks in Service
	 
	 	o	 	The end of the Plan Year in which the Participant
Terminates Employment
	 
	 	o	 	The Participant
Terminates Employment
	 
	 	o	 	The Participant Terminates Employment, but not more than                      days after Termination of Employment
	 
	 	o	 	The Participant Terminates Employment, but not earlier than                      days after Termination of Employment
	 
	 	o	 	The next Valuation Date of the Plan
	 
	 	o	 	The Participant requests payment
	 
	 	o	 	The date the Participant reaches his or her Normal (or Early) Retirement Age under
the Plan

	15.6	 	þ	 	 Mandatory Cash-Outs. Subject to Section 5.5 of the Basic Plan, the Administrator will
distribute a Vested Aggregate Account without the consent of any Participant who Terminates
Employment based on the threshold selected below.

	 	þ	 	$5,000 <
þ including >
< o excluding > Rollover Contributions
	 
	 	o	 	$1,000 including Rollover Contributions

	 
	 	o	 	
$                     (must be less than $5,000 but more than $1,000) including Rollover Contributions
	 
	 	o	 	$                     (must be less than $1,000) including Rollover Contributions

					
	 	 	 	 	 
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	15.7 	 	þ	 	 In-Service Distributions. Distributions may be made to a Participant < o who is a NHCE
> while he or she is still employed
by the Employer as selected below.

	 	(a)	 	þ	 	 Distributions to Participants Still Employed After Normal Retirement Age. Subject to
Section 4.2 of the Basic
Plan, a Participant who has reached Normal Retirement Age but has not Terminated
Employment with the Employer can withdraw all or any portion of his or her Vested
Aggregate Account balance.
	 
	 	(b)	 	þ	 	 Distributions to Participants Still Employed Before Normal Retirement Age. Subject to
Section 5.17 of the Basic
Plan, a Participant who has not reached Normal Retirement Age and has not
Terminated Employment with the Employer can withdraw all or any portion of his or
her Vested Interest in the account or accounts selected below.

	 	(1)	 	Elective Deferral, QMAC/QNEC Accounts and ADP Safe Harbor
Contribution Accounts. A Participant who
has reached Age 591/2 (at least 591/2) can withdraw all or a
portion of his or her: (check all that apply)

	 	þ	 	Elective Deferral Account
	 
	 	þ	 	Qualified Matching Contribution Account
	 
	 	þ	 	Qualified Non-Elective Contribution Account
	 
	 	o	 	ADP Safe Harbor Contribution Account

	 	(2)	 	Non-Safe Harbor Matching Contribution Accounts, Non-Safe
Harbor Non-Elective Contribution Accounts
and ACP Safe Harbor Contribution Accounts. A Participant who has satisfied the
conditions selected in
subparagraph (3) below can withdraw all or a portion of his or her: (check all
that apply)

	 	þ	 	Vested Non-Safe Harbor Matching
Contribution Account
	 
	 	þ	 	Vested Non-Safe Harbor Non-Elective
Contribution Account
	 
	 	o	 	Vested ACP Safe Harbor Contribution
Account

	 	(3)	 	Conditions for Withdrawals Under Subparagraph (2). A
Participant must satisfy the conditions selected below
in order to make a withdrawal as selected in subparagraph (2) above. (check all that apply)

	 	o	 	The Participant must have a 100% Vested Interest in the account
	 
	 	þ	 	The Participant must have reached Age 591/2
	 
	 	o	 	The Participant must have been a Participant for at least 5 years
	 
	 	o	 	The amount being distributed must have accumulated in the account for at least 2 years
	 
	 	o	 	Other        
         
      
       
       
      
        
        
        
       
        
        
      
 

	15.8	 	þ	 	 Financial Hardship Distributions. A Participant < þ  who is still an Employee > can take a hardship distribution from the
Plan, subject to Section 5.16 of the Basic Plan and subject to the terms and conditions
set forth in an administrative policy regarding financial hardship distributions.

	15.9	 	Definition of Spouse. For purposes of the Plan, a Spouse is the person to whom a Participant
is legally married < o throughout the one year period ending on the earlier of the
Annuity Starting Date or the date of the Participant’s death >.

	15.10	 	QDRO Distributions. Benefits payable pursuant to a Qualified Domestic Relations Order
are distributable as selected below.

	 	o	 	Such benefits cannot be distributed until the affected Participant has reached the
Earliest Retirement Age
	 
	 	þ	 	Such benefits can be distributed at any time (even if the affected Participant has not
yet reached the Earliest Retirement Age)

	15.11	 	Required Minimum Distributions. In applying the required minimum distribution requirements
set forth in Section 5.9 of the Basic
Plan, the following provisions will apply:

	 	(a)	 	Required Beginning Date. The Required Beginning Date for Participants who are not 5%
owners is: (check one)

	 	o	 	(1) 	 	April 1st of the calendar year following the calendar year in which
the Employee reaches Age 701/2

	 	þ	 	(2) 	 	April 1st of the calendar year following the later of the
calendar year in which the Employee reaches Age 701/2 or the calendar year in which the
Employee retires

	 	(b)	 	Required Distributions After Death. If a Participant dies before distributions are
required to begin and there is a Designated Beneficiary, Section 5.9 of the Basic Plan
requires that a Participant’s entire interest be distributed to the Designated
Beneficiary by December 31st of the calendar year containing the 5th
anniversary of the Participant’s death < þ but the Participant or Designated
Beneficiary may elect the Life Expectancy method as described in Section 5.9 of the
Basic Plan >.
	 
	 	(c)	 	Effective Date. The required minimum distribution rules apply to distributions
made on or after January 1, 2003 < þ  and also to distributions made on or after Jan 1,
2002 (must be on or after January 1, 2002) >.

					
	 	 	 	 	 
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Section 16.
þ Loans, Insurance and Directed Investments

	16.1	 	þ Loans to Participants. Subject to Section 7.1 of the Basic Plan and a written procedure established
by the Employer, loans can be made to Participants from the Plan < o beginning                     
(must be after the later of the Plan’s original effective date or the restatement date) >.
	 
	16.2	 	o Purchase of Insurance. Subject to Section 7.2 of the Basic Plan, insurance Policies can be
purchased on the life of a Participant at the direction of the following: (check all that apply)

	 	o	 	The Administrator
	 
	 	o	 	The Participant

	16.3	 	þ Directed investment Accounts. Subject to Section 7.4 of the Basic Plan and a written procedure
established by the Employer, Participants can direct the investment of one or more of the their
accounts maintained by the Plan <
o beginning                      (must be after the later of the
Plan’s original effective date or the restatement date) >.

Section 17. Top Heavy Allocations

	17.1	 	Who Receives the Allocation. Subject to Section 3.14 of the Basic Plan, a Top Heavy
Allocation will be made in each Top Heavy Plan Year to each Participant who is employed on
the last day of the Plan Year < þ and is a Non-Key Employee >.
	 
	17.2	 	Top Heavy Ratio. In determining the Top Heavy Ratio, the interest and mortality factors
set forth in Section 1.184(d) of the Basic Plan will be used < o except as selected below
(check all that apply) >.

	 	o	 	                     % interest will used prior to reaching Normal Retirement Age.
	 
	 	o	 	                     % interest will used after reaching Normal Retirement Age.
	 
	 	o	 	The                      mortality table will be used after reaching Normal Retirement Age.

	17.3	 	Participation in Multiple Plans. An eligible Participant as described in Section 17.1 above who
participates in this Plan and in one
or more defined benefit plans or in one or more other defined contribution Plans that are
part of a Top Heavy Required Aggregation
Group will receive the minimum Top Heavy benefit in the manner described in Section 3.14 of the Basic Plan.

Section 18. Testing Elections

	18.1	 	ADP Testing. The ADP Test will be determined as
selected below. (check one)

	 	þ	 	Current year testing
	 
	 	o	 	Prior year testing
	 
	 	o	 	Prior year testing for the first Plan Year and current year testing thereafter, subject to
Section 1.7 of the Basic Plan

	18.2	 	ACP Testing. The ACP Test (if applicable) will be
determined as selected below. (check one)

	 	þ	 	Current year testing
	 
	 	o	 	Prior year testing
	 
	 	o	 	Prior year testing for the first Plan Year and current year testing thereafter, subject to
Section 1.5 of the Basic Plan

	18.3	 	Hypothetical Entry Date for Otherwise Excludable Participants. For any Plan Year in which a determination of Otherwise
Excludable Participants must be made, the Hypothetical Entry Date related to any
determination of an Otherwise Excludable
Participant for purposes that include, but are not limited to, the ACP Test and/or the
application of the general nondiscrimination
test under Code §401(a)(4) (including determining the amount of, and which Participants
are subject to, the Minimum Aggregate
Allocation Gateway or Minimum Allocation Gateway requirement) is: (check one)

	 	o	 	The date that the Employee satisfies the maximum statutory age and service requirements under
Code §410(a)(1)(A)
	 
	 	þ	 	The Employee’s maximum statutory entry date under Code
§410(a)(4) after the Employee
satisfies the maximum statutory age and service requirements under Code §410(a)(1)(A)
	 
	 	o	 	The Employee’s Entry Date(s) under Section 3.3 for the component of the Plan for which the determination relates

	18.4	 	o Calendar Year Election. The calendar year election is being made for the purpose of determining who is a HCE.
	 
	18.5	 	o Top Paid Group Election. The top paid group election is being made for the purpose of determining who is a HCE.

					
	 	 	 	 	 
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Section 19. o
401(k) SIMPLE Provisions

	19.1	 	o Election of SIMPLE Provisions. The Sponsoring Employer elects to have the 401(k) SIMPLE
Provisions described in Section 3.16      of the Basic Plan apply, and the Employer will make the
contribution selected in (a) or (b) below.

	 	(a)	 	o Matching Contributions. The Employer will make a Matching Contribution equal to each
“eligible employee’s” Elective Deferral up to a limit
of < o 3% > < o                      % > of Compensation
determined without regard to Code §401(a)(17). If the percentage is less than 3%, the restrictions
in Section 3.16(f) of the Basic Plan apply.
	 
	 	(b)	 	o Non-Elective Contributions. The Employer will make a Non-Elective Contribution equal
to 2% of the compensation of each “eligible employee” who
makes at least
$                    
(max. $5,000)
of Compensation for the year.

	19.2	 	o Revocation of SIMPLE Provisions. The Sponsoring
Employer revokes the 401(k) SIMPLE Provisions
previously elected, effective as of January 1 next following the date this Section 19.2 is
signed and dated below by the Sponsoring Employer.

	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 

	 

	 	By
	 	 	 	(on behalf of the Employer)
	 	 	 	Dated	 	 	 	 
	 

	 	 	 	 

	 	 
	 	 	 	 	 	 

	 	 

Section 20. Miscellaneous Provisions

	20.1	 	Limitation Year. In applying the limitations under Code §415, the Limitation Year will be:

	 	þ	 	Plan Year
	 
	 	o	 	The Fiscal Year ending on or within the Plan Year
	 
	 	o	 	The calendar year ending on or within the Plan Year

	20.2	 	Failsafe Allocations. o For any Plan Year in which the Plan fails to satisfy the average benefit
percentage test of Code §410(b)(2)
or the average benefits test of Regulation §1.401(a)(4), in accordance with Section 3.15
of the Basic Plan to the extent necessary to insure that the Plan satisfies one of the
tests set forth in Code §410(b)(1)(A) (in which the Plan initially fails to benefit at
least 70% of Non-Highly Compensated Employees) or Code §410(b)(1)(B) (in which the Plan
initially fails to benefit a percentage of Non-Highly Compensated Employees that is at
least 70% of the percentage of Highly Compensated Employees who benefit under the Plan),
an additional Employer contribution may be made and allocated for certain Participants who
are not Benefiting Participants for that Plan Year pursuant to the rankings below.

	 	(a)	 	Participants eligible for the failsafe allocation will first be ranked by their (check one)

	 	o	 	Hours of Service (or months of Service if Elapsed Time) beginning with the < o highest
> < o lowest > number
	 
	 	o	 	Compensation beginning with the <
o highest > < o lowest > amount

	 	(b)	 	o Before an allocation is made, the Participants in (a) will be further ranked (check one)

	 	o	 	Beginning with those who are employed on the last day of Plan Year
	 
	 	o	 	Beginning with those who are credited with at least 1,000 hours of service (6 months of service if elapsed time)

	20.3	 	Multiple Defined Contribution Plans. If a Participant (a) is or was covered under two or more
current or terminated plans
sponsored by the same Employer (or Employers in the same controlled or affiliated service
group); or (b) is covered under either a
welfare benefit fund as defined in Code §419(e), or an individual medical account as
defined in Code §415(1)(2) under which
amounts are treated as Annual Additions with respect to any Participant in this Plan,
Annual Additions will be adjusted as follows:

	 	þ	 	As set forth in Article 6 of the Basic Plan so the Annual Additions under this Plan will be reduced first
	 
	 	o	 	As set forth in the Annual Addition Adjustment Addendum.

	20.4	 	o Protected Benefits. The benefits set forth in the “Protected Benefits Addendum” are also permitted.
	 
	20.5	 	o Domestic Partners. A Participant’s Domestic Partner is treated as a Spouse under the terms of Plan.
	 
	20.6	 	Prototype Sponsor Information. The Prototype Sponsor certifies that it will inform the
Sponsoring Employer of any amendments to the Plan or of the Prototype Sponsor’s
discontinuance or abandonment of the Plan. For more information about the Plan, a
Sponsoring Employer may contact the Prototype Sponsor (or its authorized representative) at
the following address:

	 	 	Prototype Sponsor AccuDraft, Inc.
	 
	 	 	Address 1420 Celebration Boulevard, 2nd Floor
	 
	 	 	City Celebration State FL ZIP Code 34747 Phone (407) 774-8321

					
	 	 	 	 	 
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	20.7	 	Reliance. The adopting Employer may rely on an opinion letter issued by the Internal
Revenue Service as evidence that the plan is qualified under Code §401 only to the extent
provided in Revenue Procedure 2005-16. The Employer may not rely on the opinion letter in
certain other circumstances or with respect to certain qualification requirements that are
specified in the opinion letter issued with respect to the plan and in Revenue Procedure
2005-16. In order to have reliance in such circumstances or with respect to such
qualification requirements, application for a determination letter must be made to Employee
Plans Determinations of the Internal Revenue Service. This Adoption Agreement may be used
only in conjunction with Basic Plan #01. The appropriateness of the adoption of this Plan
and the terms of the Adoption Agreement, its qualification with the IRS, and the tax and
employee benefit consequences are the responsibility of the Employer and its tax and legal
advisors. Failure to properly complete this Adoption Agreement may result in
disqualification of the Plan.

Section 21. Signature Provision

	21.1	 	Signature of the Sponsoring Employer

	 	 	 	 	 	 	 	 	 	 	 

	 

	 	By
	 	/s/ Andrew J. Passen
	 	 	 	Date
	 	Dec 23, 2009
	 

	 	 	 	 

	 	 	 	 	 	 
	 

	 	Print Name
	 	Andrew J. Passen
	 	 	 	Title
	 	EVP, Human Resources

	21.2	 	Witnesses to the Sponsoring Employer’s Signature (optional unless required by State or
Commonwealth law)

	 	 	 	 	 	 	 	 	 	 	 

	 

	 	Signature
	 	/s/ Thomas H. Rieger
	 	 	 	Date
	 	12/23/2009
	 

	 	 	 	 

	 	 	 	 	 	 
	 

	 	Print Name
	 	Thomas H. Rieger	 	 	 	 	 	 
	 
	 	 	 	 	 	 	 	 	 	 
	 

	 	Signature
	 	/s/ Denise M. Scaglione
	 	 	 	Date
	 	12/23/2009
	 

	 	 	 	 

	 	 	 	 	 	 
	 

	 	Print Name
	 	Denise M. Scaglione	 	 	 	 	 	 
	 
	 	 	 	 	 	 	 	 	 	 
	 

	 	Signature
	 	/s/ Geralyn M. Presti
	 	 	 	Date
	 	12/23/2009
	 

	 	 	 	 

	 	 	 	 	 	 
	 

	 	Print Name
	 	Geralyn M. Presti	 	 	 	 	 	 

	21.3	 	Acknowledgement of the Sponsoring Employer’s Signature (optional unless required
by State or Commonwealth law)

	 	 	 	 	 

	 

	 	State
of Ohio
	 
	 	 	 	 
	 

	 	County of
	 	Cuyahoga

	 	 	On the 23rd day of December, 2009, before me, the undersigned, a Notary Public in and for
said State, personally appeared Andrew J. Passen, personally known to me or proved to
me on the basis of satisfactory evidence to be the individual whose name is subscribed
to the within instrument and acknowledged to me that he executed the same in his/her
capacity, and that by his/her signature on the instrument, the individual, or the person
upon behalf of which the individual acted, executed the instrument.

	 	 	 	 	 	 	 

	 
	 	 	 	 	 
	 

	 	Notary Public
	 	/s/ Denise M. Scaglione	 	
	 

	 	 	 	 

	 
	 	 	 	 	 
	 

	 	Commission Expires	 	 	 
	 

	 	 	 	 

	 

					
	 	 	 	 	 
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Post-Egtrra “Good Faith” Amendment

Election Form

Plan
Name Forest City 401(k) Employee Savings Plan & Trust

	 	 	All references to the “Amendment” are to the
Post-EGTRRA “Good Faith” Amendment. This
Amendment is a “good faith” amendment, is not part of the pre-approved EGTRRA document, and has
not been reviewed by the IRS for compliance with various post-EGTRRA statutory and Regulatory
changes. However, pursuant to the provisions of Revenue Procedure 2007-44, this Amendment does
not affect the status of reliance upon the Plan.

Section 1. Post-EGTRRA Provisions Effective 2006 And Earlier

	 	1.1   o	 	 Revised Definition of Financial Hardship. Section 1.5 of the Amendment regarding
hardship distributions to a Participant’s Primary Beneficiary is adopted effective                    .
	 
	 	1.2  o 	 	Distributions to a Qualified Reservist. Section 1.6 of the Amendment regarding distributions to a Qualified
Reservist is adopted effective                    .
	 
	 	1.3  o	 	 Hurricane Provisions. Section 1.7 of the Amendment regarding distributions made from the
Plan on account of Hurricanes Katrina, Rita, or Wilma is adopted, subject to the following elections: (check any that apply)

	 	o	 	The special financial hardship distribution provision in Section 1.7(c) of the Amendment applies
	 
	 	o	 	The Participant loan provision in Section 1.7(d) of the Amendment applies
	 
	 	o	 	The re-contribution of Qualified Hurricane Distributions provision in Section 1.7(e) of the Amendment applies
	 
	 	o	 	The re-contribution of Qualified Distributions provision in Section 1.7(f) of the Amendment applies

	 	1.4   o	 	 Revocation of Prior Amendment On Account Of Heinz. Section 1.8 of the Amendment
regarding the revocation of an Original Amendment on account of the Heinz decision is adopted effective ___. The
Original Amendment is hereby revoked retroactively with respect to: (check one)

	 	o	 	All accrued benefits, which are allocations that were accrued as of the
Applicable Amendment Date and allocations that were accrued after the Applicable
Amendment Date.
	 
	 	o	 	Only accrued benefits as of the Applicable Amendment Date, which are
allocations that were accrued as of the Applicable Amendment Date. Allocations
accrued after the Applicable Amendment Date will continue to be subject to the
restrictions on the form or timing of distributions as set forth in the Original
Amendment.

	 	1.5   o 	 	Exclusion of 403(b) Participants. Section 1.9 of the Amendment regarding the exclusion
from the Plan of certain Employees who participate in a 403(b) plan sponsored by the
tax-exempt Employer is adopted.

Section 2. Post-EGTRRA Provisions Effective 2007

	 	2.1	 	Code §415 Limitations under the Final §415 Regulations.

	 	(a)	 	Code §415(c)(3) Compensation for Top Heavy Allocation Purposes and Key Employee
Determinations. Pursuant to Section 2.5(c)(2) of the Amendment, an Employee’s Code §415(c)(3)
Compensation which is used to determine any Top Heavy Minimum Allocations and whether an
Employee is also a Key Employee is: (check one)

	 	þ	 	Form W-2 Compensation
	 
	 	o	 	Code §3401 Compensation
	 
	 	o	 	Safe Harbor Code §415 Compensation
	 
	 	o	 	Statutory Code §415 Compensation

					
	 	 	 	 	 
	Post-EGTRRA Election Form
	 	Page 1
	 	July 2008

 

 

	 	(b)	 	Code §415(c)(3) Compensation for Code §415 Limitation Determinations. Pursuant
to Section 2.5(c)(2) of the Amendment, an Employee’s Code §415(c)(3) Compensation used to determine the Employee’s
Annual Addition limitation under Article 6 of the Basic Plan is based on the selection below.

	 	þ	 	Form W-2 Compensation
	 
	 	o	 	Code §3401 Compensation
	 
	 	o	 	Safe Harbor Code §415 Compensation
	 
	 	o	 	Statutory Code §415 Compensation

	 	(c)	 	Code §415(c)(3) Compensation for Highly Compensated Employee Determinations and Other
Statutory Purposes. Pursuant to Section 2.5(c)(2) of the Amendment, an Employee’s Code §415(c)(3) Compensation used to
determine whether the Employee is also a Highly Compensated Employee, and for other statutory purposes that do
not appear elsewhere in this Adoption Agreement, is based on the selection below.

	 	þ	 	Form W-2 Compensation
	 
	 	o	 	Code §3401 Compensation
	 
	 	o	 	Safe Harbor Code §415 Compensation
	 
	 	o	 	Statutory Code §415 Compensation

	 	(d)  o 	 	Compensation Earned in Limitation Year but Paid in Next Limitation Year. Section
2.5(c)(2)(E) of the Amendment defines Code §415(c)(3) Compensation for a Limitation Year to include any
amounts earned during that Limitation Year but not paid until the next Limitation Year.
	 
	 	(e)	 	Post-Severance Compensation. For all Plan purposes, Section 2.5(c)(6) of the Amendment
defines Post-Severance Compensation as including regular pay after Termination of Employment during the timeframe
permitted by the Regulations, plus any/all of the items selected below: (check all that apply)

	 	o	 	Leave cash-outs and deferred compensation under Section 2.5(c)(6)(B) of the
Amendment
	 
	 	o	 	Imputed compensation when the Participant becomes disabled under Section
2.5(c)(6)(C) of the Amendment
	 
	 	o	 	Continuation of compensation while in qualified military service under Section
2.5(c)(6)(D) of the Amendment

	 	2.2  o 	 	Vesting of Non-Safe Harbor Non-Elective Contributions. Pursuant to Section 2.6 of the
Amendment and PPA §904, the Vesting Schedule that applies to Non-Safe Harbor Non-Elective
Contribution Accounts is effective as of the first day of the first Plan Year beginning after
December 31, 2006, subject to the following elections:

	 	(a)	 	Participants to Whom the Post-2006 Vesting Schedule Relates. Under Section
2.6(a) of the Amendment, the Post-2006 Vesting Schedule applies to the Non-Safe Harbor Non-Elective Contribution
Account of:

	 	o	 	Any Participant who completes an Hour of Service in any Plan Year beginning
after December 31, 2006.
	 
	 	o	 	Any Participant (regardless of whether he or she has Terminated
Employment) who has a Non-Safe Harbor Non-Elective Contribution Account balance in
any Plan Year beginning after December 31, 2006 and whose Non-Safe Harbor
Non-Elective Contribution Account has not become subject to the Forfeiture
provisions of the Plan prior to the first day of the first Plan Year beginning
after December 31, 2006.

	 	(b)	 	Account Balances to Which the Post-2006 Vesting Schedule Relates. Under Section
2.6(b) of the Amendment, the Post-2006 Vesting Schedule applies to:

	 	o	 	The entire Non-Safe Harbor Non-Elective Contribution Account.
	 
	 	o	 	The portion of the Non-Safe Harbor Non-Elective Contribution Account
to which is allocated Non-Safe Harbor Non-Elective Contributions, Forfeitures, and
earnings for Plan Years beginning after December 31, 2006 (and subsequent earnings
attributable to such allocations). The portion of the Non-Safe Harbor Non-Elective
Contribution Account to which was allocated Non-Safe Harbor Non-Elective
Contributions, Forfeitures, and earnings for Plan Years beginning prior to January
1, 2007 (and subsequent earnings attributable to such allocations) will remain
subject to the Pre-2007 Vesting Schedule, without regard to this Section or the
Vesting schedule enumerated in the current Plan document that applies to Non-Safe
Harbor Non-Elective Contribution Accounts.

					
	 	 	 	 	 
	Post-EGTRRA Election Form
	 	Page 2
	 	July 2008

 

 

	 	(c)	 	Pre-2007 Vesting Schedule. Under Section 2.6(f)(3) of the Amendment, the
Pre-2007 Vesting Schedule was:

	 	o	 	7 Year Graded
	 
	 	o	 	5 Year Cliff
	 
	 	o	 	The schedule set forth below

	 	 	 	1 Year / Period of Service                      %
	 
	 	 	 	2 Years/Periods of Service                      %
	 
	 	 	 	3 Years / Periods of Service                      % (must be at least 20% unless 100% Vesting occurs at 5 years)
	 
	 	 	 	4 Years / Periods of Service                      % (must be at least 40% unless 100% Vesting occurs at 5 years)
	 
	 	 	 	5 Years / Periods of Service                      % (must be at least 60%)
	 
	 	 	 	6 Years / Periods of Service                      % (must be at least 80%)
	 
	 	 	 	7 Years / Periods of Service                      % (must be 100%)

	 	2.3  o	 	 Rollovers by a Non-Spouse Beneficiary. Section 2.9 of the Amendment regarding rollovers by
a Non-Spouse Designated Beneficiary is adopted effective                    .
	 
	 	2.4  o	 	 Money Purchase or Target Benefit Plan In-Service Distributions. Section 2.10 of the
Amendment regarding in-service distributions from a money purchase or target benefit plan is adopted effective                                        . A
Participant who has reached Age                     (cannot be earlier than Age 62) and who has not yet Terminated Employment may elect to receive a distribution of his or her Vested Account Balance.
	 
	 	2.5  þ	 	 QDIA. If the Plan has an Eligible Automatic Contribution Arrangement as described in Code §414(w)(3), then
Section 2.11 of the Amendment regarding QDIAs is adopted effective as of the effective
date of the Eligible Automatic Contribution Arrangement (unless an earlier effective date is indicated in the
next sentence). Otherwise, Section 2.11 of the Amendment regarding QDIAs is adopted effective Jan 1, 2010.
	 
	 	2.6  o	 	 Modification of Normal Retirement Age. Section 2.12 of the Amendment regarding the
definition of Normal Retirement Age is adopted effective                    , subject to the following provisions:

	 	(a)	 	Normal Retirement Age Amended in Plan or this Amendment. Under Section
2.12(a) of the Amendment, the definition of Normal Retirement Age is amended as of the effective date above to be:

	 	o	 	The definition selected in the Adoption Agreement.
	 
	 	o	 	Age                     (max. 65)

	 	o	 	Or the                      (maximum. 5th) anniversary of becoming a Participant in the Plan, if later.
	 
	 	o	 	Or the date the Participant is credited with at least _______ Years of
Service/Periods of Service, if later, but in no event later than the later of Age 65 or the 5th anniversary of
becoming a Participant.
	 
	 	o	 	Or                    , but in no event later than the later of Age 65 or the 5th anniversary of becoming a Participant in the Plan.

	 	(b)  o	 	 Plan Provisions for Code §411(a)(10) and/or Code §411(d)(6) Compliance. Under Section
2.12(c) of the Amendment, the Plan is amended by the following additional provisions:                                                  .

Section 3. Post-EGTRRA Provisions Effective 2008

	 	3.1  þ	 	 Elimination of Gap Period Income for Excess Contributions. Section 3.1 of the Amendment
regarding the elimination of gap period income for Excess Contributions is adopted effective Jan 1, 2008.
	 
	 	3.2  þ	 	 Elimination of Gap Period Income for Excess Aggregate Contributions. Section 3.2 of the Amendment regarding the elimination of gap period income for Excess Aggregate Contributions is
adopted by the Plan effective Jan 1, 2008.

					
	 	 	 	 	 
	Post-EGTRRA Election Form
	 	Page 3
	 	July 2008

 

 

	 	3.3  o 	 	Qualified Automatic Contribution Arrangement. Section 3.3 of the Amendment regarding
a Qualified Automatic Contribution Arrangement is adopted effective                    , subject to the following:

	 	(a)	 	QACA Contribution Requirement. Pursuant to Section 3.3(a) of the Amendment,
the Employer will make the following QACA Contribution to the following Participants:
(check one)

	 	o	 	QACA Non-Elective Contribution. The Employer will make a QACA
Non-Elective Contribution equal to 3% (or such higher percentage as may be elected
by the Employer by resolution) of Compensation for the Plan Year. Such QACA
Non-Elective Contribution will be made on behalf of: (check one)

	 	o	 	Any Participant in the Elective Deferral component of
the Plan who is a NHCE, regardless of whether he or she makes Elective Deferrals
or Voluntary Employee Contributions.
	 
	 	o	 	Any Participant in the Elective Deferral component of the Plan,
regardless of whether such Participant makes Elective Deferrals or Voluntary
Employee Contributions.
	 
	 	o	 	The following Participants                                                                        
                                                              
         

 (Any Participant in the Elective Deferral component of the Plan who is a
 NHCE
must be included regardless of whether he or she makes Elective Deferrals or
Voluntary Employee Contributions)

	 	o	 	QACA “Basic” Matching Contributions. The Employer will make a
QACA Matching Contribution equal to the sum of (1) 100% of the Participant’s
Elective Deferrals that do not exceed 1% of Compensation for the Allocation
Period, plus (2) 50% of the Participant’s Elective Deferrals that exceed 1% of
Compensation for the Allocation Period but do not exceed 6% percent of
Compensation for the Allocation Period. Such QACA Matching Contribution will be
made on behalf of: (check one)

	 	o	 	Any Participant in the Elective Deferral component of the Plan who is a NHCE and on whose behalf Elective Deferrals are made to the Plan.
	 
	 	o	 	Any Participant in the Elective Deferral component of the Plan and on whose behalf Elective Deferrals are made to the Plan.
	 
	 	o	 	The following Participants                                                                         
                                                              
    
(Any Participant in the Elective Deferral component of the Plan who is a NHCE must be included
regardless of whether he or she makes Elective Deferrals or Voluntary Employee Contributions)

	 	o	 	QACA “Enhanced” Matching Contributions. The Employer will make a QACA Matching Contribution
equal to (1) 100% of the Participant’s Elective Deferrals that do not exceed                    % (must be at least 1%
but not greater than 6%) of Compensation for the Allocation Period; plus, if applicable, (2)                    % of
Elective Deferrals that exceed                    % (must be at least 1% but not greater than 6%) of Compensation but
do not exceed                    % (must be greater than 1% but not greater than 6%) of Compensation for the
Allocation Period; plus, if applicable, (3)                     % of Elective Deferrals that exceed                     % (must be
greater than 1% but not greater than 6%) of Compensation but do not exceed                    % (must be greater
than 1% but not greater than 6%) of Compensation for the Allocation Period.
	 
	 	 	 	Note: if applicable, the first blank in (2) and the first blank in (3) must be completed so that, at any rate of
elective deferrals, the QACA “Enhanced” Matching Contribution is at least equal to the Matching
Contribution receivable if the Employer was making the QACA “Basic” Matching Contributions, but the
rate of Matching Contributions cannot increase as Elective Deferrals increase.
	 
	 	 	 	Such QACA Matching Contribution will be made on behalf of:

	 	o	 	Any Participant in the Elective Deferral component of the Plan who is a NHCE and
on whose behalf Elective Deferrals are made to the Plan.
	 
	 	o	 	Any Participant in the Elective Deferral component of the Plan and on whose behalf Elective Deferrals
are made to the Plan.
	 
	 	o	 	The following Participants                                                                        
                                                              
         
 (Any Participant in the Elective Deferral component of the Plan who is a NHCE must be included
regardless of whether he or she makes Elective Deferrals or Voluntary Employee
Contributions)

					
	 	 	 	 	 
	Post-EGTRRA Election Form
	 	Page 4
	 	July 2008

 

 

	 	(b)	 	Plan to Which QACA Contribution Will Be Made. Pursuant to Section 3.3(a)(2)
of the Amendment, the QACA Contribution will be made to: (check one)

	 	o	 	This Plan
	 
	 	o	 	The following plan, so long as that other plan meets the requirements of Code §401(k)(12)(F) and the Regulations thereunder                    .

	 	(c)	 	Compensation for QACA Contribution Purposes. Pursuant to Section 3.3(a)(5) of
the Amendment, a Participant’s Compensation for QACA Contribution purposes is determined by the
provisions selected below:

	 	(1)	 	Compensation is defined as: (check one)

	 	o	 	Form W-2 Compensation
	 
	 	o	 	Code §3401 Compensation
	 
	 	o	 	Safe Harbor Code §415 Compensation

	 	(2)	 	Elective contributions under Code §125, §132(f)(4), §401(k), §402(h),
§403(b), §457(b) and §414(h)(2) will: (check one)

	 	o	 	Be included as Compensation
	 
	 	o	 	Not be included as Compensation

	 	(3)	 	The Compensation measuring period is the: (check one)

	 	o	 	Plan Year
	 
	 	o	 	Fiscal Year ending on or within the Plan Year
	 
	 	o	 	Calendar year ending on or within the Plan Year

	 	(4)  o	 	 The following categories will not be counted as Compensation: (check all
that apply)

	 	o	 	A) Compensation received prior to becoming a Participant
	 
	 	o	 	B) Compensation received while an ineligible Employee
	 
	 	o	 	C) All items in Regulation §1.414(s)-1(c)(3)
(i .e., expense allowances, fringe benefit, etc.)
	 
	 	o	 	D) Post-Severance Compensation1
	 
	 	o	 	E) Deemed 125 Compensation1
	 
	 	o	 	F) Bonuses1
	 
	 	o	 	G) Overtime1
	 
	 	o	 	H) Commissions1
	 
	 	o	 	I) Other
(describe)1                                                        
	 
	 	 	 	 

 

	1	 	If checked, the Plan’s definition of compensation may fail to satisfy the
safe harbor requirements unless such compensation is excluded only with
respect to HCEs under paragraph (5) below.

	 	(5)  o	 	The amounts excluded under (4)(D) – (I) are only excluded with respect to:
(check all that apply)

	 	o	 	Highly Compensated Employees
	 
	 	o	 	Other (cannot be a class that only includes NHCEs)                                    
	 
	 	 	 	 

					
	 	 	 	 	 
	Post-EGTRRA Election Form
	 	Page 5
	 	July 2008

 

 

	 	(d)	 	Vesting of QACA Contribution Account. Pursuant to Section 3.3(b) of the
Amendment, a Participant’s Vested Interest in his or her QACA Contribution Account will be determined by the provisions
selected below:

	 	(1)	 	The Vesting schedule for the QACA Contribution Account is: (check one)

	 	o	 	100% full and immediate
	 
	 	o	 	2-year cliff Vesting (1 year/0%; 2 years/100%)
	 
	 	o	 	The Vesting schedule set forth below:

	 	 	 	1 Year/Period of Service                    %
	 
	 	 	 	2 Years/Periods of Service 100%

	 	(2) 	o	 	    Service Excluded for Vesting. All Service with the Employer is counted in
determining a Participant’s Vested Interest in the QACA Contribution Account except the following: (check all
that apply)

	 	o	 	Service before age 18
	 
	 	o	 	Service before the Employer maintained this Plan or a predecessor plan

	 	(e)	 	Usage of Forfeitures of QACA Contribution Account. If the Vesting schedule
selected in Section 3.3(d) above is other than 100% full and immediate, then pursuant to Section 3.3(c) of the
Amendment, Forfeitures that are not used for the purposes described in Section 3.3(c) of the Amendment will
be: (check one)

	 	o	 	Used to reduce any, or any combination of, Employer contributions, as determined by the Administrator
	 
	 	o	 	Added to any, or any combination of, Employer contributions, as determined by the Administrator

	 	3.4  þ	 	 Eligible Automatic Contribution Arrangement. Section 3.4 of the Amendment regarding an
Eligible Automatic Contribution Arrangement is adopted effective Jan 1, 2008.
	 
	 	3.5 o	 	 Eligible Participant’s Election for Permissible Withdrawal. Section 3.5 of the
Amendment regarding a Participant’s election for a Permissible Withdrawal is adopted effective                    . (the date cannot
be earlier than the effective date of either Section 3.3 or Section 3.4 above)

Signature of the Sponsoring Employer

	 	 	 	 	 	 	 

	By

	 	/s/ Andrew J. Passen
 

	 	 
	 	Title EVP, Human Resources
	Print Name Andrew J. Passen	 	 	 	Date Dec 23, 2009

					
	 	 	 	 	 
	Post-EGTRRA Election Form
	 	Page 6
	 	July 2008

 

 

Addendum

	1.	 	non-taxable fringe benefits, all non-current wage income including proceeds from stock
option exercises and equity transactions, qualified moving, and payments from non-qualified
deferred compensation plans
	 
	2.	 	non-taxable fringe benefits, all non-current wage income including proceeds from stock option
exercises and equity transactions, qualified moving, and payments from non-qualified deferred
compensation plans
	 
	3.	 	non-taxable fringe benefits, all non-current wage income including proceeds from stock
option exercises and equity transactions, qualified moving, and payments from non-qualified
deferred compensation plans

 

 

Forest City 401(k) Employee Savings Plan  & Trust

Addendum

1) Adoption Agreement Section 12, Allocation of Forfeitures

The following paragraph is added:

Any forfeitures of Excess Aggregate Contributions shall be allocated in the following
order of priority as of the Plan Year in which forfeitures occur:

a) First, forfeitures of Excess Aggregate Contributions shall be used to reduce Employer
Matching and/or Nonelective Contributions required under the Plan;

b) Next, forfeitures of Excess Aggregate Contributions shall be allocated to the
Matching Contribution sub-account of each non-highly compensated Participant who made
Elective Deferral Contributions in the ratio which each such Participant’s Compensation
bears to the total Compensation of all such Participants for the Plan Year.

Signature of Plan Sponsor:

	 	 	 	 	 	 	 

	By

	 	/s/ Andrew J. Passen
 

	 	 
	 	Title EVP, Human Resources
	Print Name Andrew J.
Passen	 	 	 	Date Dec 23, 2009exv4w3w1

Exhibit 4.3.1

AMENDMENT ONE TO

THE FOREST CITY 401(K) EMPLOYEE SAVINGS PLAN & TRUST

Effective July 1, 2010, and except as otherwise specified herein, The Forest City 401(k) Employee
Savings
Plan & Trust (hereinafter referred to as the “Plan”) is hereby amended as provided herein.

WHEREAS, Forest City Enterprises, Inc. (hereinafter referred to as the “Employer”) heretofore
adopted the
Plan effective May 1, 1992; and

WHEREAS, Employer last amended and restated the Plan effective January 1, 2009; and

WHEREAS, the Plan consists of the Accudraft Prototype Defined Contribution Retirement Plan, Basic
Plan Number 01 (hereinafter referred to as the “Basic Plan Document”) and the Accudraft 401(k) Non-
Standardized Prototype Adoption Agreement #002 (hereinafter referred to as the “Adoption
Agreement”);
and

WHEREAS, Section 11.1(c) of the Basic Plan Document provides that the Employer may change the
choice
of options in the Adoption Agreement at any time; and

WHEREAS, the Employer desires to change the options in the Adoption Agreement as provided herein;

NOW, THEREFORE, the Plan is hereby amended as follows:

First Change

Effective as of January 1, 2010, Sections 3.1(a), 3.1(d), and 3.1(e) of the Adoption Agreement are
hereby deleted in their entirety and shall hereafter read as follows:

(a) þ Ineligible Classes for Elective Deferrals, QMACs and ONECs.

	 	o	 	Union Employees
	 
	 	o	 	  Non-Resident Alien Employees
	 
	 	o	 	  “Merger and Acquisition” Employees (but only during the statutory exclusion period)
	 
	 	o	 	  Highly Compensated Employees
	 
	 	o	 	  Leased Employees (not otherwise excluded by statute)
	 
	 	o	 	  Employees of an Affiliated Employer that does not adopt this Plan
	 
	 	o	 	  Key Employees < o but only those who are also Highly Compensated Employees >
	 
	 	o	 	  Employees who are paid primarily by salary
	 
	 	o	 	  Employees who are paid primarily by the hour
	 
	 	o	 	  Employees who are paid primarily by commissions
	 
	 	þ	 	Other (cannot be age or service related) contract police or contract security
personnel, and employees subject to a collective bargaining agreement, unless such
collective bargaining agreement specifically provides for their participation in the
Plan

(d) þ Ineligible Classes for Non-Safe Harbor Matching Contributions:

	 	o	 	  Union Employees
	 
	 	o	 	  Non-Resident Alien Employees
	 
	 	o	 	  “Merger and Acquisition” Employees (but only during the statutory exclusion period)
	 
	 	o	 	  Highly Compensated Employees
	 
	 	o	 	  Leased Employees (not otherwise excluded by statute)
	 
	 	o	 	  Employees of an Affiliated Employer that does not adopt this Plan
	 
	 	o	 	  Key Employees < o but only those who are also High Compensated Employees >

 

 

	 	o	 	  Employees who are paid primarily by salary
	 
	 	o	 	  Employees who are paid primarily by the hour
	 
	 	o	 	  Employees who are paid primarily by commissions
	 
	 	þ	 	Other (cannot be age or service related) contract police or contract security
personnel, and employees subject to a collective bargaining agreement, unless such
collective bargaining agreement specifically provides for their participation in the
Plan

(e) þ Ineligible Classes for Non-Safe Harbor Non-Elective Contributions.

	 	o	 	  Union Employees
	 
	 	o	 	  Non-Resident Alien Employees
	 
	 	o	 	  “Merger and Acquisition” Employees (but only during the statutory exclusion period)
	 
	 	o	 	  Highly Compensated Employees
	 
	 	o	 	  Leased Employees (not otherwise excluded by statute)
	 
	 	o	 	  Employees of an Affiliated Employer that does not adopt this Plan
	 
	 	o	 	  Key Employees < o but only those who are also Highly Compensated Employees >
	 
	 	o	 	  Employees who are paid primarily by salary
	 
	 	o	 	  Employees who are paid primarily by commissions
	 
	 	þ	 	Other (cannot be age or service related) contract police or contract security personnel, and employees subject to a
collective bargaining agreement, unless such collective bargaining agreement specifically provides for their participation
in the Plan

Second Change

Effective July 1, 2010, Section 3.2(a)(2) of the Adoption Agreement is hereby deleted in its
entirety and shall hereafter read as follows:

(a) þ Requirements for Elective Deferrals, QMACs and QNECs:

     (2) Service Requirement (check one)

	 	o	 A) 	 None
	 
	 	o	 B) 	   1-Year Period of Service
	 
	 	o	C) 	   ___-month Period of Service (max. 12)
	 
	 	o	 D) 	   ___-week Period of Service (max. 52)
	 
	 	þ	  E) 	  90-day Period of Service (max. 365)
	 
	 	o	 F) 	   1 Year of Service
	 
	 	o	 G) 	   1 Year of Service, or if earlier, ____ (max. 11) consecutive calendar months of employment o
in which the Employee is credited with at least ____ Hours of
Service per month
	 
	 	o	 H) 	   1 Year of Service, or if earlier, ____ (max. 51) consecutive weeks of employment o
in which the Employee is credited with at least ____ Hours of Service per
week
	 
	 	o	  I) 	   1 Year of Service, or if earlier, ____ (max. 364) consecutive days of employment o
in which the Employee is credited with at least ____ Hours of Service per
day

In all other respects, the Plan is hereby ratified and affirmed.

 

 

IN WITNESS WHEREOF, and as evidence of its adoption of this amendment to The Forest City 401(k)
Employee Savings Plan & Trust, the Employer has caused this document to be executed by its duly
authorized officers.

	 	 	 	 	 	 	 

	 	 	 	 	Forest City Enterprises, Inc.
	 
	 	 	 	 	 	 
	Witness:

	 	/s/ Thomas H. Rieger
	 	By:
	/s/ Andrew J. Passen
	 

	 	 
	 	 	 
	

	 	Print Name: Thomas H. Rieger
	 	
	Print Name:  	 Andrew J. Passen
	 

	 	 
	 	 	 	 
	 

	 	 	 	
	Title:	 Executive Vice President,

 Human Resources
	 

	 	 	 	 	 	 
	 
	 	 	 	 	 	 
	 

	 	 	 	Date:
	   April 13, 2010

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